Kotterman v. Killian
In Kotterman v. Killian, 193 Ariz. 273, P127, 972 P.2d 606, 638 (1999), the court considered a constitutional challenge, under both the United States and Arizona Constitutions, to a statute authorizing a state tax credit for donations to school tuition organizations.193 Ariz. 273, P1, 972 P.2d at 609-10.
There the court stopped short of explicitly declaring that Arizona's Religion Clause is no more restrictive than the federal Establishment Clause.
But it expressed skepticism that any historical analysis would show the framers had intended Arizona's provision to be more restrictive. Id. PP53-54.
Emphasizing "the range of choices reserved to taxpayers, parents, and children, and the neutrality built into the system," it found the tax credit did not violate Arizona's Religion Clause. Id. P46.