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New Hampshire Tax-Credit Scholarship Program Survives Legal Challenge

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The New Hampshire Supreme Court ruled unanimously Thursday to overturn a lower court ruling striking down the state's tax-credit scholarship program, saying the program's challengers could not prove that they were personally hurt by the program and therefore did not have standing.

Several taxpayers and a business challenged the law on the grounds that the tax-credit scholarships essentially funnel state funds toward religious schools.

The program allows businesses to receive tax-credits for donations made to organizations that award scholarships to low-income families. Scholarship recipients can then use the money toward home-schooling expenses, or toward tuition at another district school or a private school—even if it is affiliated with a religion.

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