id	sid	tid	token	lemma	pos
taxlaw-12356	1	1	the	the	DET
taxlaw-12356	1	2	worst	bad	ADJ
taxlaw-12356	1	3	choice	choice	NOUN
taxlaw-12356	1	4	for	for	ADP
taxlaw-12356	1	5	school	school	NOUN
taxlaw-12356	1	6	choice	choice	NOUN
taxlaw-12356	1	7	:	:	PUNCT
taxlaw-12356	1	8	tuition	tuition	NOUN
taxlaw-12356	1	9	tax	tax	NOUN
taxlaw-12356	1	10	credits	credit	NOUN
taxlaw-12356	1	11	are	be	AUX
taxlaw-12356	1	12	a	a	DET
taxlaw-12356	1	13	bad	bad	ADJ
taxlaw-12356	1	14	idea	idea	NOUN
taxlaw-12356	1	15	and	and	CCONJ
taxlaw-12356	1	16	direct	direct	ADJ
taxlaw-12356	1	17	funding	funding	NOUN
taxlaw-12356	1	18	is	be	AUX
taxlaw-12356	1	19	wiser	wise	ADJ
taxlaw-12356	1	20	michael	michael	PROPN
taxlaw-12356	1	21	j.	j.	PROPN
taxlaw-12356	1	22	broyde	broyde	PROPN
taxlaw-12356	1	23	*	*	PROPN
taxlaw-12356	1	24	and	and	CCONJ
taxlaw-12356	1	25	anna	anna	PROPN
taxlaw-12356	1	26	g.	g.	PROPN
taxlaw-12356	1	27	gabianelli	gabianelli	PROPN
taxlaw-12356	2	1	*	*	PROPN
taxlaw-12356	2	2	*	*	PUNCT
taxlaw-12356	2	3	abstract	abstract	ADJ
taxlaw-12356	2	4	school	school	NOUN
taxlaw-12356	2	5	choice	choice	NOUN
taxlaw-12356	2	6	is	be	AUX
taxlaw-12356	2	7	on	on	ADP
taxlaw-12356	2	8	the	the	DET
taxlaw-12356	2	9	rise	rise	NOUN
taxlaw-12356	2	10	,	,	PUNCT
taxlaw-12356	2	11	and	and	CCONJ
taxlaw-12356	2	12	states	state	NOUN
taxlaw-12356	2	13	use	use	VERB
taxlaw-12356	2	14	various	various	ADJ
taxlaw-12356	2	15	mechanisms	mechanism	NOUN
taxlaw-12356	2	16	to	to	PART
taxlaw-12356	2	17	implement	implement	VERB
taxlaw-12356	2	18	it	it	PRON
taxlaw-12356	2	19	.	.	PUNCT
taxlaw-12356	3	1	one	one	NUM
taxlaw-12356	3	2	prevalent	prevalent	ADJ
taxlaw-12356	3	3	mechanism	mechanism	NOUN
taxlaw-12356	3	4	is	be	AUX
taxlaw-12356	3	5	also	also	ADV
taxlaw-12356	3	6	a	a	DET
taxlaw-12356	3	7	uniquely	uniquely	ADV
taxlaw-12356	3	8	problematic	problematic	ADJ
taxlaw-12356	3	9	one	one	NOUN
taxlaw-12356	3	10	:	:	PUNCT
taxlaw-12356	3	11	the	the	DET
taxlaw-12356	3	12	tax	tax	NOUN
taxlaw-12356	3	13	credit	credit	NOUN
taxlaw-12356	3	14	.	.	PUNCT
taxlaw-12356	4	1	tax	tax	NOUN
taxlaw-12356	4	2	credits	credit	NOUN
taxlaw-12356	4	3	are	be	AUX
taxlaw-12356	4	4	deficient	deficient	ADJ
taxlaw-12356	4	5	at	at	ADP
taxlaw-12356	4	6	equitably	equitably	ADV
taxlaw-12356	4	7	distributing	distribute	VERB
taxlaw-12356	4	8	a	a	DET
taxlaw-12356	4	9	benefit	benefit	NOUN
taxlaw-12356	4	10	like	like	ADP
taxlaw-12356	4	11	school	school	NOUN
taxlaw-12356	4	12	choice	choice	NOUN
taxlaw-12356	4	13	;	;	PUNCT
taxlaw-12356	4	14	they	they	PRON
taxlaw-12356	4	15	are	be	AUX
taxlaw-12356	4	16	costly	costly	ADJ
taxlaw-12356	4	17	,	,	PUNCT
taxlaw-12356	4	18	and	and	CCONJ
taxlaw-12356	4	19	they	they	PRON
taxlaw-12356	4	20	invite	invite	VERB
taxlaw-12356	4	21	fraud	fraud	NOUN
taxlaw-12356	4	22	.	.	PUNCT
taxlaw-12356	5	1	instead	instead	ADV
taxlaw-12356	5	2	of	of	ADP
taxlaw-12356	5	3	using	use	VERB
taxlaw-12356	5	4	tax	tax	NOUN
taxlaw-12356	5	5	credits	credit	NOUN
taxlaw-12356	5	6	,	,	PUNCT
taxlaw-12356	5	7	states	state	NOUN
taxlaw-12356	5	8	opting	opt	VERB
taxlaw-12356	5	9	for	for	ADP
taxlaw-12356	5	10	school	school	NOUN
taxlaw-12356	5	11	choice	choice	NOUN
taxlaw-12356	5	12	programs	program	NOUN
taxlaw-12356	5	13	should	should	AUX
taxlaw-12356	5	14	use	use	VERB
taxlaw-12356	5	15	direct	direct	ADJ
taxlaw-12356	5	16	funding	funding	NOUN
taxlaw-12356	5	17	.	.	PUNCT
taxlaw-12356	6	1	direct	direct	ADJ
taxlaw-12356	6	2	funding	funding	NOUN
taxlaw-12356	6	3	will	will	AUX
taxlaw-12356	6	4	more	more	ADV
taxlaw-12356	6	5	efficiently	efficiently	ADV
taxlaw-12356	6	6	achieve	achieve	VERB
taxlaw-12356	6	7	the	the	DET
taxlaw-12356	6	8	goals	goal	NOUN
taxlaw-12356	6	9	of	of	ADP
taxlaw-12356	6	10	school	school	NOUN
taxlaw-12356	6	11	choice	choice	NOUN
taxlaw-12356	6	12	because	because	SCONJ
taxlaw-12356	6	13	it	it	PRON
taxlaw-12356	6	14	can	can	AUX
taxlaw-12356	6	15	be	be	AUX
taxlaw-12356	6	16	regulated	regulate	VERB
taxlaw-12356	6	17	like	like	ADP
taxlaw-12356	6	18	any	any	DET
taxlaw-12356	6	19	other	other	ADJ
taxlaw-12356	6	20	government	government	NOUN
taxlaw-12356	6	21	benefit	benefit	NOUN
taxlaw-12356	6	22	,	,	PUNCT
taxlaw-12356	6	23	even	even	ADV
taxlaw-12356	6	24	if	if	SCONJ
taxlaw-12356	6	25	it	it	PRON
taxlaw-12356	6	26	ends	end	VERB
taxlaw-12356	6	27	up	up	ADP
taxlaw-12356	6	28	subsidizing	subsidize	VERB
taxlaw-12356	6	29	religious	religious	ADJ
taxlaw-12356	6	30	private	private	ADJ
taxlaw-12356	6	31	schools	school	NOUN
taxlaw-12356	6	32	.	.	PUNCT
taxlaw-12356	7	1	tax	tax	NOUN
taxlaw-12356	7	2	credits	credit	NOUN
taxlaw-12356	7	3	’	'	PUNCT
taxlaw-12356	7	4	prevalence	prevalence	NOUN
taxlaw-12356	7	5	is	be	AUX
taxlaw-12356	7	6	not	not	PART
taxlaw-12356	7	7	inexplicable	inexplicable	ADJ
taxlaw-12356	7	8	,	,	PUNCT
taxlaw-12356	7	9	of	of	ADP
taxlaw-12356	7	10	course	course	NOUN
taxlaw-12356	7	11	.	.	PUNCT
taxlaw-12356	8	1	it	it	PRON
taxlaw-12356	8	2	is	be	AUX
taxlaw-12356	8	3	based	base	VERB
taxlaw-12356	8	4	on	on	ADP
taxlaw-12356	8	5	a	a	DET
taxlaw-12356	8	6	prior	prior	ADJ
taxlaw-12356	8	7	legal	legal	ADJ
taxlaw-12356	8	8	understanding	understanding	NOUN
taxlaw-12356	8	9	that	that	PRON
taxlaw-12356	8	10	states	state	NOUN
taxlaw-12356	8	11	were	be	AUX
taxlaw-12356	8	12	constitutionally	constitutionally	ADV
taxlaw-12356	8	13	restricted	restrict	VERB
taxlaw-12356	8	14	from	from	ADP
taxlaw-12356	8	15	directly	directly	ADV
taxlaw-12356	8	16	funding	fund	VERB
taxlaw-12356	8	17	religious	religious	ADJ
taxlaw-12356	8	18	schools	school	NOUN
taxlaw-12356	8	19	.	.	PUNCT
taxlaw-12356	9	1	historically	historically	ADV
taxlaw-12356	9	2	,	,	PUNCT
taxlaw-12356	9	3	states	state	NOUN
taxlaw-12356	9	4	that	that	PRON
taxlaw-12356	9	5	wanted	want	VERB
taxlaw-12356	9	6	to	to	PART
taxlaw-12356	9	7	include	include	VERB
taxlaw-12356	9	8	religious	religious	ADJ
taxlaw-12356	9	9	private	private	ADJ
taxlaw-12356	9	10	schools	school	NOUN
taxlaw-12356	9	11	in	in	ADP
taxlaw-12356	9	12	their	their	PRON
taxlaw-12356	9	13	school	school	NOUN
taxlaw-12356	9	14	choice	choice	NOUN
taxlaw-12356	9	15	programs	program	NOUN
taxlaw-12356	9	16	therefore	therefore	ADV
taxlaw-12356	9	17	felt	felt	AUX
taxlaw-12356	9	18	pushed	push	VERB
taxlaw-12356	9	19	to	to	PART
taxlaw-12356	9	20	use	use	VERB
taxlaw-12356	9	21	tax	tax	NOUN
taxlaw-12356	9	22	credits	credit	NOUN
taxlaw-12356	9	23	as	as	ADP
taxlaw-12356	9	24	their	their	PRON
taxlaw-12356	9	25	only	only	ADV
taxlaw-12356	9	26	constitutionally	constitutionally	ADV
taxlaw-12356	9	27	viable	viable	ADJ
taxlaw-12356	9	28	option	option	NOUN
taxlaw-12356	9	29	.	.	PUNCT
taxlaw-12356	10	1	however	however	ADV
taxlaw-12356	10	2	,	,	PUNCT
taxlaw-12356	10	3	the	the	DET
taxlaw-12356	10	4	landscape	landscape	NOUN
taxlaw-12356	10	5	has	have	AUX
taxlaw-12356	10	6	changed	change	VERB
taxlaw-12356	10	7	.	.	PUNCT
taxlaw-12356	11	1	the	the	DET
taxlaw-12356	11	2	supreme	supreme	PROPN
taxlaw-12356	11	3	court	court	PROPN
taxlaw-12356	11	4	held	hold	VERB
taxlaw-12356	11	5	in	in	ADP
taxlaw-12356	11	6	2022	2022	NUM
taxlaw-12356	11	7	that	that	PRON
taxlaw-12356	11	8	direct	direct	ADJ
taxlaw-12356	11	9	funding	funding	NOUN
taxlaw-12356	11	10	of	of	ADP
taxlaw-12356	11	11	religious	religious	ADJ
taxlaw-12356	11	12	private	private	ADJ
taxlaw-12356	11	13	schools	school	NOUN
taxlaw-12356	11	14	is	be	AUX
taxlaw-12356	11	15	not	not	PART
taxlaw-12356	11	16	only	only	ADV
taxlaw-12356	11	17	constitutionally	constitutionally	ADV
taxlaw-12356	11	18	permissible	permissible	ADJ
taxlaw-12356	11	19	,	,	PUNCT
taxlaw-12356	11	20	but	but	CCONJ
taxlaw-12356	11	21	it	it	PRON
taxlaw-12356	11	22	is	be	AUX
taxlaw-12356	11	23	required	require	VERB
taxlaw-12356	11	24	if	if	SCONJ
taxlaw-12356	11	25	a	a	DET
taxlaw-12356	11	26	state	state	NOUN
taxlaw-12356	11	27	funds	fund	VERB
taxlaw-12356	11	28	non	non	ADJ
taxlaw-12356	11	29	-	-	ADJ
taxlaw-12356	11	30	religious	religious	ADJ
taxlaw-12356	11	31	private	private	ADJ
taxlaw-12356	11	32	schools	school	NOUN
taxlaw-12356	11	33	and	and	CCONJ
taxlaw-12356	11	34	provides	provide	VERB
taxlaw-12356	11	35	no	no	DET
taxlaw-12356	11	36	neutral	neutral	ADJ
taxlaw-12356	11	37	basis	basis	NOUN
taxlaw-12356	11	38	for	for	ADP
taxlaw-12356	11	39	excluding	exclude	VERB
taxlaw-12356	11	40	religious	religious	ADJ
taxlaw-12356	11	41	ones	one	NOUN
taxlaw-12356	11	42	.	.	PUNCT
taxlaw-12356	12	1	the	the	DET
taxlaw-12356	12	2	initial	initial	ADJ
taxlaw-12356	12	3	reason	reason	NOUN
taxlaw-12356	12	4	for	for	ADP
taxlaw-12356	12	5	tax	tax	NOUN
taxlaw-12356	12	6	credits	credit	NOUN
taxlaw-12356	12	7	’	'	PUNCT
taxlaw-12356	12	8	popularity	popularity	NOUN
taxlaw-12356	12	9	therefore	therefore	ADV
taxlaw-12356	12	10	no	no	ADV
taxlaw-12356	12	11	longer	long	ADV
taxlaw-12356	12	12	exists	exist	VERB
taxlaw-12356	12	13	;	;	PUNCT
taxlaw-12356	12	14	both	both	DET
taxlaw-12356	12	15	tax	tax	NOUN
taxlaw-12356	12	16	credits	credit	NOUN
taxlaw-12356	12	17	and	and	CCONJ
taxlaw-12356	12	18	direct	direct	ADJ
taxlaw-12356	12	19	funding	funding	NOUN
taxlaw-12356	12	20	alike	alike	ADV
taxlaw-12356	12	21	are	be	AUX
taxlaw-12356	12	22	constitutionally	constitutionally	ADV
taxlaw-12356	12	23	acceptable	acceptable	ADJ
taxlaw-12356	12	24	.	.	PUNCT
taxlaw-12356	13	1	it	it	PRON
taxlaw-12356	13	2	is	be	AUX
taxlaw-12356	13	3	time	time	NOUN
taxlaw-12356	13	4	,	,	PUNCT
taxlaw-12356	13	5	therefore	therefore	ADV
taxlaw-12356	13	6	,	,	PUNCT
taxlaw-12356	13	7	to	to	PART
taxlaw-12356	13	8	revisit	revisit	VERB
taxlaw-12356	13	9	the	the	DET
taxlaw-12356	13	10	merits	merit	NOUN
taxlaw-12356	13	11	of	of	ADP
taxlaw-12356	13	12	tax	tax	NOUN
taxlaw-12356	13	13	credits	credit	NOUN
taxlaw-12356	13	14	and	and	CCONJ
taxlaw-12356	13	15	ask	ask	VERB
taxlaw-12356	13	16	whether	whether	SCONJ
taxlaw-12356	13	17	,	,	PUNCT
taxlaw-12356	13	18	knowing	know	VERB
taxlaw-12356	13	19	what	what	PRON
taxlaw-12356	13	20	we	we	PRON
taxlaw-12356	13	21	know	know	VERB
taxlaw-12356	13	22	now	now	ADV
taxlaw-12356	13	23	,	,	PUNCT
taxlaw-12356	13	24	it	it	PRON
taxlaw-12356	13	25	is	be	AUX
taxlaw-12356	13	26	worth	worth	ADJ
taxlaw-12356	13	27	disposing	dispose	VERB
taxlaw-12356	13	28	of	of	ADP
taxlaw-12356	13	29	them	they	PRON
taxlaw-12356	13	30	in	in	ADP
taxlaw-12356	13	31	favor	favor	NOUN
taxlaw-12356	13	32	of	of	ADP
taxlaw-12356	13	33	direct	direct	ADJ
taxlaw-12356	13	34	funding	funding	NOUN
taxlaw-12356	13	35	.	.	PUNCT
taxlaw-12356	14	1	this	this	DET
taxlaw-12356	14	2	article	article	NOUN
taxlaw-12356	14	3	answers	answer	VERB
taxlaw-12356	14	4	that	that	SCONJ
taxlaw-12356	14	5	question	question	NOUN
taxlaw-12356	14	6	with	with	ADP
taxlaw-12356	14	7	a	a	DET
taxlaw-12356	14	8	resounding	resounding	ADJ
taxlaw-12356	14	9	yes	yes	NOUN
taxlaw-12356	14	10	.	.	PUNCT
taxlaw-12356	15	1	tax	tax	NOUN
taxlaw-12356	15	2	credits	credit	NOUN
taxlaw-12356	15	3	carry	carry	VERB
taxlaw-12356	15	4	significant	significant	ADJ
taxlaw-12356	15	5	disadvantages	disadvantage	NOUN
taxlaw-12356	15	6	—	—	PUNCT
taxlaw-12356	15	7	specifically	specifically	ADV
taxlaw-12356	15	8	,	,	PUNCT
taxlaw-12356	15	9	inequitable	inequitable	ADJ
taxlaw-12356	15	10	distribution	distribution	NOUN
taxlaw-12356	15	11	and	and	CCONJ
taxlaw-12356	15	12	difficulties	difficulty	NOUN
taxlaw-12356	15	13	in	in	ADP
taxlaw-12356	15	14	regulation	regulation	NOUN
taxlaw-12356	15	15	—	—	PUNCT
taxlaw-12356	15	16	that	that	SCONJ
taxlaw-12356	15	17	direct	direct	ADJ
taxlaw-12356	15	18	funding	funding	NOUN
taxlaw-12356	15	19	does	do	VERB
taxlaw-12356	15	20	not	not	PART
taxlaw-12356	15	21	.	.	PUNCT
taxlaw-12356	16	1	now	now	ADV
taxlaw-12356	16	2	that	that	SCONJ
taxlaw-12356	16	3	the	the	DET
taxlaw-12356	16	4	law	law	NOUN
taxlaw-12356	16	5	is	be	AUX
taxlaw-12356	16	6	clear	clear	ADJ
taxlaw-12356	16	7	,	,	PUNCT
taxlaw-12356	16	8	states	state	NOUN
taxlaw-12356	16	9	choosing	choose	VERB
taxlaw-12356	16	10	to	to	PART
taxlaw-12356	16	11	sponsor	sponsor	VERB
taxlaw-12356	16	12	school	school	NOUN
taxlaw-12356	16	13	choice	choice	NOUN
taxlaw-12356	16	14	should	should	AUX
taxlaw-12356	16	15	discontinue	discontinue	VERB
taxlaw-12356	16	16	their	their	PRON
taxlaw-12356	16	17	use	use	NOUN
taxlaw-12356	16	18	of	of	ADP
taxlaw-12356	16	19	tax	tax	NOUN
taxlaw-12356	16	20	credits	credit	NOUN
taxlaw-12356	16	21	in	in	ADP
taxlaw-12356	16	22	favor	favor	NOUN
taxlaw-12356	16	23	of	of	ADP
taxlaw-12356	16	24	direct	direct	ADJ
taxlaw-12356	16	25	funding	funding	NOUN
taxlaw-12356	16	26	.	.	PUNCT
taxlaw-12356	17	1	*	*	PUNCT
taxlaw-12356	17	2	michael	michael	PROPN
taxlaw-12356	17	3	j.	j.	PROPN
taxlaw-12356	17	4	broyde	broyde	PROPN
taxlaw-12356	17	5	is	be	AUX
taxlaw-12356	17	6	a	a	DET
taxlaw-12356	17	7	professor	professor	NOUN
taxlaw-12356	17	8	of	of	ADP
taxlaw-12356	17	9	law	law	NOUN
taxlaw-12356	17	10	at	at	ADP
taxlaw-12356	17	11	emory	emory	PROPN
taxlaw-12356	17	12	university	university	PROPN
taxlaw-12356	17	13	,	,	PUNCT
taxlaw-12356	17	14	the	the	DET
taxlaw-12356	17	15	berman	berman	PROPN
taxlaw-12356	17	16	projects	project	VERB
taxlaw-12356	17	17	director	director	NOUN
taxlaw-12356	17	18	in	in	ADP
taxlaw-12356	17	19	its	its	PRON
taxlaw-12356	17	20	center	center	NOUN
taxlaw-12356	17	21	for	for	ADP
taxlaw-12356	17	22	the	the	DET
taxlaw-12356	17	23	study	study	NOUN
taxlaw-12356	17	24	of	of	ADP
taxlaw-12356	17	25	law	law	NOUN
taxlaw-12356	17	26	and	and	CCONJ
taxlaw-12356	17	27	religion	religion	NOUN
taxlaw-12356	17	28	,	,	PUNCT
taxlaw-12356	17	29	and	and	CCONJ
taxlaw-12356	17	30	the	the	DET
taxlaw-12356	17	31	director	director	NOUN
taxlaw-12356	17	32	of	of	ADP
taxlaw-12356	17	33	the	the	DET
taxlaw-12356	17	34	sjd	sjd	NOUN
taxlaw-12356	17	35	program	program	NOUN
taxlaw-12356	17	36	at	at	ADP
taxlaw-12356	17	37	emory	emory	PROPN
taxlaw-12356	17	38	university	university	PROPN
taxlaw-12356	17	39	school	school	NOUN
taxlaw-12356	17	40	of	of	ADP
taxlaw-12356	17	41	law	law	NOUN
taxlaw-12356	17	42	.	.	PUNCT
taxlaw-12356	18	1	*	*	PUNCT
taxlaw-12356	18	2	*	*	PUNCT
taxlaw-12356	18	3	anna	anna	PROPN
taxlaw-12356	18	4	g.	g.	PROPN
taxlaw-12356	18	5	gabianelli	gabianelli	PROPN
taxlaw-12356	18	6	graduated	graduate	VERB
taxlaw-12356	18	7	with	with	ADP
taxlaw-12356	18	8	high	high	ADJ
taxlaw-12356	18	9	honors	honor	NOUN
taxlaw-12356	18	10	from	from	ADP
taxlaw-12356	18	11	emory	emory	PROPN
taxlaw-12356	18	12	law	law	NOUN
taxlaw-12356	18	13	in	in	ADP
taxlaw-12356	18	14	2023	2023	NUM
taxlaw-12356	18	15	,	,	PUNCT
taxlaw-12356	18	16	currently	currently	ADV
taxlaw-12356	18	17	works	work	VERB
taxlaw-12356	18	18	in	in	ADP
taxlaw-12356	18	19	new	new	PROPN
taxlaw-12356	18	20	york	york	PROPN
taxlaw-12356	18	21	city	city	PROPN
taxlaw-12356	18	22	,	,	PUNCT
taxlaw-12356	18	23	and	and	CCONJ
taxlaw-12356	18	24	will	will	AUX
taxlaw-12356	18	25	serve	serve	VERB
taxlaw-12356	18	26	as	as	ADP
taxlaw-12356	18	27	a	a	DET
taxlaw-12356	18	28	judicial	judicial	ADJ
taxlaw-12356	18	29	law	law	NOUN
taxlaw-12356	18	30	clerk	clerk	NOUN
taxlaw-12356	18	31	in	in	ADP
taxlaw-12356	18	32	the	the	DET
taxlaw-12356	18	33	coming	come	VERB
taxlaw-12356	18	34	years	year	NOUN
taxlaw-12356	18	35	.	.	PUNCT
taxlaw-12356	19	1	the	the	DET
taxlaw-12356	19	2	authors	author	NOUN
taxlaw-12356	19	3	would	would	AUX
taxlaw-12356	19	4	like	like	VERB
taxlaw-12356	19	5	to	to	PART
taxlaw-12356	19	6	thank	thank	VERB
taxlaw-12356	19	7	samuel	samuel	PROPN
taxlaw-12356	19	8	brunson	brunson	PROPN
taxlaw-12356	19	9	,	,	PUNCT
taxlaw-12356	19	10	alex	alex	PROPN
taxlaw-12356	19	11	zhang	zhang	PROPN
taxlaw-12356	19	12	,	,	PUNCT
taxlaw-12356	19	13	adam	adam	PROPN
taxlaw-12356	19	14	chodorow	chodorow	PROPN
taxlaw-12356	19	15	,	,	PUNCT
taxlaw-12356	19	16	hillel	hillel	PROPN
taxlaw-12356	19	17	levin	levin	PROPN
taxlaw-12356	19	18	,	,	PUNCT
taxlaw-12356	19	19	allen	allen	PROPN
taxlaw-12356	19	20	calhoun	calhoun	PROPN
taxlaw-12356	19	21	,	,	PUNCT
taxlaw-12356	19	22	nicole	nicole	PROPN
taxlaw-12356	19	23	garnett	garnett	PROPN
taxlaw-12356	19	24	,	,	PUNCT
taxlaw-12356	19	25	and	and	CCONJ
taxlaw-12356	19	26	all	all	PRON
taxlaw-12356	19	27	of	of	ADP
taxlaw-12356	19	28	the	the	DET
taxlaw-12356	19	29	participants	participant	NOUN
taxlaw-12356	19	30	in	in	ADP
taxlaw-12356	19	31	the	the	DET
taxlaw-12356	19	32	joint	joint	ADJ
taxlaw-12356	19	33	faculty	faculty	NOUN
taxlaw-12356	19	34	workshop	workshop	NOUN
taxlaw-12356	19	35	between	between	ADP
taxlaw-12356	19	36	the	the	DET
taxlaw-12356	19	37	law	law	NOUN
taxlaw-12356	19	38	schools	school	NOUN
taxlaw-12356	19	39	of	of	ADP
taxlaw-12356	19	40	emory	emory	PROPN
taxlaw-12356	19	41	university	university	PROPN
taxlaw-12356	19	42	and	and	CCONJ
taxlaw-12356	19	43	the	the	DET
taxlaw-12356	19	44	university	university	NOUN
taxlaw-12356	19	45	of	of	ADP
taxlaw-12356	19	46	georgia	georgia	PROPN
taxlaw-12356	19	47	,	,	PUNCT
taxlaw-12356	19	48	for	for	ADP
taxlaw-12356	19	49	their	their	PRON
taxlaw-12356	19	50	insightful	insightful	ADJ
taxlaw-12356	19	51	comments	comment	NOUN
taxlaw-12356	19	52	on	on	ADP
taxlaw-12356	19	53	drafts	draft	NOUN
taxlaw-12356	19	54	.	.	PUNCT
taxlaw-12356	20	1	we	we	PRON
taxlaw-12356	20	2	also	also	ADV
taxlaw-12356	20	3	thank	thank	VERB
taxlaw-12356	20	4	ashley	ashley	PROPN
taxlaw-12356	20	5	audisho	audisho	NOUN
taxlaw-12356	20	6	and	and	CCONJ
taxlaw-12356	20	7	cory	cory	PROPN
taxlaw-12356	20	8	conley	conley	PROPN
taxlaw-12356	20	9	from	from	ADP
taxlaw-12356	20	10	emory	emory	PROPN
taxlaw-12356	20	11	university	university	PROPN
taxlaw-12356	20	12	school	school	NOUN
taxlaw-12356	20	13	of	of	ADP
taxlaw-12356	20	14	law	law	NOUN
taxlaw-12356	20	15	for	for	ADP
taxlaw-12356	20	16	their	their	PRON
taxlaw-12356	20	17	excellent	excellent	ADJ
taxlaw-12356	20	18	research	research	NOUN
taxlaw-12356	20	19	assistance	assistance	NOUN
taxlaw-12356	20	20	and	and	CCONJ
taxlaw-12356	20	21	ari	ari	PROPN
taxlaw-12356	20	22	liberman	liberman	PROPN
taxlaw-12356	20	23	for	for	ADP
taxlaw-12356	20	24	his	his	PRON
taxlaw-12356	20	25	editorial	editorial	ADJ
taxlaw-12356	20	26	suggestions	suggestion	NOUN
taxlaw-12356	20	27	.	.	PUNCT
taxlaw-12356	21	1	columbia	columbia	PROPN
taxlaw-12356	21	2	journal	journal	PROPN
taxlaw-12356	21	3	of	of	ADP
taxlaw-12356	21	4	tax	tax	NOUN
taxlaw-12356	21	5	law	law	NOUN
taxlaw-12356	22	1	[	[	X
taxlaw-12356	22	2	vol	vol	NOUN
taxlaw-12356	22	3	:	:	PUNCT
taxlaw-12356	22	4	15:1	15:1	NUM
taxlaw-12356	22	5	78	78	NUM
taxlaw-12356	22	6	i.	i.	NOUN
taxlaw-12356	22	7	introduction	introduction	NOUN
taxlaw-12356	22	8	..............................................................................................	..............................................................................................	PUNCT
taxlaw-12356	22	9	78	78	NUM
taxlaw-12356	22	10	ii	ii	NOUN
taxlaw-12356	22	11	.	.	PUNCT
taxlaw-12356	23	1	the	the	DET
taxlaw-12356	23	2	law	law	NOUN
taxlaw-12356	23	3	then	then	ADV
taxlaw-12356	23	4	and	and	CCONJ
taxlaw-12356	23	5	now	now	ADV
taxlaw-12356	23	6	.............................................................................	.............................................................................	PUNCT
taxlaw-12356	23	7	81	81	NUM
taxlaw-12356	23	8	a.	a.	NOUN
taxlaw-12356	23	9	under	under	ADP
taxlaw-12356	23	10	the	the	DET
taxlaw-12356	23	11	u.s	u.s	PROPN
taxlaw-12356	23	12	.	.	PROPN
taxlaw-12356	23	13	constitution	constitution	PROPN
taxlaw-12356	23	14	......................................................................	......................................................................	PUNCT
taxlaw-12356	24	1	81	81	NUM
taxlaw-12356	24	2	1	1	NUM
taxlaw-12356	24	3	.	.	PUNCT
taxlaw-12356	25	1	1947–1983	1947–1983	NUM
taxlaw-12356	25	2	:	:	PUNCT
taxlaw-12356	26	1	public	public	ADJ
taxlaw-12356	26	2	aid	aid	NOUN
taxlaw-12356	26	3	restricted	restrict	VERB
taxlaw-12356	26	4	to	to	ADP
taxlaw-12356	26	5	secular	secular	ADJ
taxlaw-12356	26	6	purposes	purpose	NOUN
taxlaw-12356	26	7	.......................	.......................	PUNCT
taxlaw-12356	26	8	82	82	NUM
taxlaw-12356	26	9	2	2	NUM
taxlaw-12356	26	10	.	.	PUNCT
taxlaw-12356	26	11	1983–2011	1983–2011	NUM
taxlaw-12356	26	12	:	:	PUNCT
taxlaw-12356	26	13	neutral	neutral	ADJ
taxlaw-12356	26	14	availability	availability	NOUN
taxlaw-12356	26	15	and	and	CCONJ
taxlaw-12356	26	16	private	private	ADJ
taxlaw-12356	26	17	choice	choice	NOUN
taxlaw-12356	26	18	..........................	..........................	PUNCT
taxlaw-12356	26	19	84	84	NUM
taxlaw-12356	26	20	3	3	NUM
taxlaw-12356	26	21	.	.	X
taxlaw-12356	26	22	2011	2011	NUM
taxlaw-12356	26	23	:	:	PUNCT
taxlaw-12356	26	24	standing	stand	VERB
taxlaw-12356	26	25	......................................................................................	......................................................................................	PUNCT
taxlaw-12356	26	26	86	86	NUM
taxlaw-12356	26	27	4	4	NUM
taxlaw-12356	26	28	.	.	NOUN
taxlaw-12356	26	29	2017	2017	NUM
taxlaw-12356	26	30	:	:	PUNCT
taxlaw-12356	26	31	free	free	ADJ
taxlaw-12356	26	32	exercise	exercise	NOUN
taxlaw-12356	26	33	..............................................................................	..............................................................................	PUNCT
taxlaw-12356	27	1	87	87	NUM
taxlaw-12356	27	2	b.	b.	NOUN
taxlaw-12356	27	3	meanwhile	meanwhile	ADV
taxlaw-12356	27	4	,	,	PUNCT
taxlaw-12356	27	5	in	in	ADP
taxlaw-12356	27	6	the	the	DET
taxlaw-12356	27	7	states	state	NOUN
taxlaw-12356	27	8	...........................................................................	...........................................................................	PUNCT
taxlaw-12356	28	1	90	90	NUM
taxlaw-12356	28	2	1	1	NUM
taxlaw-12356	28	3	.	.	PUNCT
taxlaw-12356	28	4	no	no	DET
taxlaw-12356	28	5	-	-	PUNCT
taxlaw-12356	28	6	aid	aid	NOUN
taxlaw-12356	28	7	provisions	provision	NOUN
taxlaw-12356	28	8	and	and	CCONJ
taxlaw-12356	28	9	state	state	NOUN
taxlaw-12356	28	10	interpretations	interpretation	NOUN
taxlaw-12356	28	11	........................................	........................................	PUNCT
taxlaw-12356	29	1	91	91	NUM
taxlaw-12356	29	2	2	2	NUM
taxlaw-12356	29	3	.	.	PUNCT
taxlaw-12356	29	4	no	no	DET
taxlaw-12356	29	5	-	-	PUNCT
taxlaw-12356	29	6	aid	aid	NOUN
taxlaw-12356	29	7	provisions	provision	NOUN
taxlaw-12356	29	8	after	after	ADP
taxlaw-12356	29	9	2017	2017	NUM
taxlaw-12356	29	10	...............................................................	...............................................................	PUNCT
taxlaw-12356	29	11	93	93	NUM
taxlaw-12356	29	12	iii	iii	NOUN
taxlaw-12356	29	13	.	.	PUNCT
taxlaw-12356	30	1	why	why	SCONJ
taxlaw-12356	30	2	tax	tax	NOUN
taxlaw-12356	30	3	credits	credit	NOUN
taxlaw-12356	30	4	are	be	AUX
taxlaw-12356	30	5	the	the	DET
taxlaw-12356	30	6	wrong	wrong	ADJ
taxlaw-12356	30	7	policy	policy	NOUN
taxlaw-12356	30	8	choice	choice	NOUN
taxlaw-12356	30	9	..................................	..................................	PUNCT
taxlaw-12356	30	10	94	94	NUM
taxlaw-12356	30	11	a.	a.	NOUN
taxlaw-12356	30	12	tax	tax	NOUN
taxlaw-12356	30	13	credits	credit	NOUN
taxlaw-12356	30	14	have	have	VERB
taxlaw-12356	30	15	the	the	DET
taxlaw-12356	30	16	effect	effect	NOUN
taxlaw-12356	30	17	of	of	ADP
taxlaw-12356	30	18	direct	direct	ADJ
taxlaw-12356	30	19	payments	payment	NOUN
taxlaw-12356	30	20	while	while	SCONJ
taxlaw-12356	30	21	circumventing	circumvent	VERB
taxlaw-12356	30	22	rules	rule	NOUN
taxlaw-12356	30	23	governing	govern	VERB
taxlaw-12356	30	24	direct	direct	ADJ
taxlaw-12356	30	25	payments	payment	NOUN
taxlaw-12356	30	26	....................................................................	....................................................................	PUNCT
taxlaw-12356	30	27	95	95	NUM
taxlaw-12356	30	28	b.	b.	NOUN
taxlaw-12356	30	29	bad	bad	ADJ
taxlaw-12356	30	30	policy	policy	NOUN
taxlaw-12356	30	31	.................................................................................................	.................................................................................................	PUNCT
taxlaw-12356	30	32	97	97	NUM
taxlaw-12356	30	33	1	1	NUM
taxlaw-12356	30	34	.	.	PUNCT
taxlaw-12356	31	1	why	why	SCONJ
taxlaw-12356	31	2	do	do	AUX
taxlaw-12356	31	3	states	state	NOUN
taxlaw-12356	31	4	subsidize	subsidize	VERB
taxlaw-12356	31	5	school	school	NOUN
taxlaw-12356	31	6	choice	choice	NOUN
taxlaw-12356	31	7	?	?	PUNCT
taxlaw-12356	32	1	.............................................	.............................................	PUNCT
taxlaw-12356	32	2	97	97	NUM
taxlaw-12356	32	3	a.	a.	NOUN
taxlaw-12356	32	4	equity	equity	NOUN
taxlaw-12356	32	5	................................................................................................	................................................................................................	PUNCT
taxlaw-12356	33	1	98	98	NUM
taxlaw-12356	33	2	b.	b.	NOUN
taxlaw-12356	33	3	pure	pure	ADJ
taxlaw-12356	33	4	economics	economic	NOUN
taxlaw-12356	33	5	................................................................................	................................................................................	PUNCT
taxlaw-12356	34	1	98	98	NUM
taxlaw-12356	34	2	c.	c.	NOUN
taxlaw-12356	34	3	freedom	freedom	NOUN
taxlaw-12356	34	4	of	of	ADP
taxlaw-12356	34	5	choice	choice	NOUN
taxlaw-12356	34	6	............................................................................	............................................................................	PUNCT
taxlaw-12356	35	1	99	99	NUM
taxlaw-12356	35	2	2	2	NUM
taxlaw-12356	35	3	.	.	PUNCT
taxlaw-12356	36	1	why	why	SCONJ
taxlaw-12356	36	2	do	do	AUX
taxlaw-12356	36	3	tax	tax	NOUN
taxlaw-12356	36	4	credits	credit	NOUN
taxlaw-12356	36	5	fail	fail	VERB
taxlaw-12356	36	6	to	to	PART
taxlaw-12356	36	7	achieve	achieve	VERB
taxlaw-12356	36	8	the	the	DET
taxlaw-12356	36	9	stated	state	VERB
taxlaw-12356	36	10	goals	goal	NOUN
taxlaw-12356	36	11	of	of	ADP
taxlaw-12356	36	12	school	school	NOUN
taxlaw-12356	36	13	choice	choice	NOUN
taxlaw-12356	36	14	?	?	PUNCT
taxlaw-12356	37	1	.............................................................................................................	.............................................................................................................	PROPN
taxlaw-12356	38	1	100	100	NUM
taxlaw-12356	38	2	a.	a.	NOUN
taxlaw-12356	38	3	inequitable	inequitable	ADJ
taxlaw-12356	38	4	distribution	distribution	NOUN
taxlaw-12356	38	5	..................................................................	..................................................................	PUNCT
taxlaw-12356	38	6	100	100	NUM
taxlaw-12356	38	7	b.	b.	PROPN
taxlaw-12356	38	8	fraud	fraud	NOUN
taxlaw-12356	38	9	concerns	concern	NOUN
taxlaw-12356	38	10	...............................................................................	...............................................................................	PUNCT
taxlaw-12356	38	11	109	109	NUM
taxlaw-12356	38	12	3	3	NUM
taxlaw-12356	38	13	.	.	PUNCT
taxlaw-12356	39	1	these	these	DET
taxlaw-12356	39	2	concerns	concern	NOUN
taxlaw-12356	39	3	show	show	VERB
taxlaw-12356	39	4	that	that	SCONJ
taxlaw-12356	39	5	tax	tax	NOUN
taxlaw-12356	39	6	credits	credit	NOUN
taxlaw-12356	39	7	are	be	AUX
taxlaw-12356	39	8	a	a	DET
taxlaw-12356	39	9	poor	poor	ADJ
taxlaw-12356	39	10	instrument	instrument	NOUN
taxlaw-12356	39	11	,	,	PUNCT
taxlaw-12356	39	12	regardless	regardless	ADV
taxlaw-12356	39	13	of	of	ADP
taxlaw-12356	39	14	a	a	DET
taxlaw-12356	39	15	state	state	NOUN
taxlaw-12356	39	16	’s	’s	PART
taxlaw-12356	39	17	reason	reason	NOUN
taxlaw-12356	39	18	for	for	ADP
taxlaw-12356	39	19	implementing	implement	VERB
taxlaw-12356	39	20	school	school	NOUN
taxlaw-12356	39	21	choice	choice	NOUN
taxlaw-12356	39	22	.	.	PUNCT
taxlaw-12356	40	1	.............	.............	PUNCT
taxlaw-12356	41	1	112	112	NUM
taxlaw-12356	41	2	a.	a.	NOUN
taxlaw-12356	41	3	equity	equity	NOUN
taxlaw-12356	41	4	..............................................................................................	..............................................................................................	PUNCT
taxlaw-12356	41	5	112	112	NUM
taxlaw-12356	41	6	b.	b.	PROPN
taxlaw-12356	41	7	pure	pure	ADJ
taxlaw-12356	41	8	economic	economic	ADJ
taxlaw-12356	41	9	growth	growth	NOUN
taxlaw-12356	41	10	and	and	CCONJ
taxlaw-12356	41	11	freedom	freedom	NOUN
taxlaw-12356	41	12	of	of	ADP
taxlaw-12356	41	13	choice	choice	NOUN
taxlaw-12356	41	14	............................	............................	PUNCT
taxlaw-12356	41	15	112	112	NUM
taxlaw-12356	41	16	c.	c.	NOUN
taxlaw-12356	41	17	inefficiency	inefficiency	NOUN
taxlaw-12356	41	18	.....................................................................................	.....................................................................................	PUNCT
taxlaw-12356	41	19	115	115	NUM
taxlaw-12356	41	20	iv	iv	NOUN
taxlaw-12356	41	21	.	.	PUNCT
taxlaw-12356	41	22	solutions	solution	NOUN
taxlaw-12356	41	23	..................................................................................................	..................................................................................................	PUNCT
taxlaw-12356	41	24	115	115	NUM
taxlaw-12356	41	25	v.	v.	ADP
taxlaw-12356	41	26	anticipated	anticipate	VERB
taxlaw-12356	41	27	objections	objection	NOUN
taxlaw-12356	41	28	and	and	CCONJ
taxlaw-12356	41	29	our	our	PRON
taxlaw-12356	41	30	responses	response	NOUN
taxlaw-12356	41	31	........................................	........................................	PUNCT
taxlaw-12356	41	32	119	119	NUM
taxlaw-12356	41	33	a.	a.	NOUN
taxlaw-12356	41	34	legal	legal	ADJ
taxlaw-12356	41	35	arguments	argument	NOUN
taxlaw-12356	41	36	.....................................................................................	.....................................................................................	PUNCT
taxlaw-12356	41	37	119	119	NUM
taxlaw-12356	41	38	1	1	NUM
taxlaw-12356	41	39	.	.	PUNCT
taxlaw-12356	41	40	establishment	establishment	NOUN
taxlaw-12356	41	41	clause	clause	NOUN
taxlaw-12356	41	42	..........................................................................	..........................................................................	PUNCT
taxlaw-12356	41	43	119	119	NUM
taxlaw-12356	41	44	2	2	NUM
taxlaw-12356	41	45	.	.	PUNCT
taxlaw-12356	41	46	no	no	DET
taxlaw-12356	41	47	-	-	PUNCT
taxlaw-12356	41	48	aid	aid	NOUN
taxlaw-12356	41	49	clauses	clause	NOUN
taxlaw-12356	41	50	....................................................................................	....................................................................................	PUNCT
taxlaw-12356	41	51	122	122	NUM
taxlaw-12356	41	52	3	3	NUM
taxlaw-12356	41	53	.	.	PUNCT
taxlaw-12356	41	54	other	other	ADJ
taxlaw-12356	41	55	state	state	NOUN
taxlaw-12356	41	56	constitutional	constitutional	ADJ
taxlaw-12356	41	57	issues	issue	NOUN
taxlaw-12356	41	58	........................................................	........................................................	PUNCT
taxlaw-12356	41	59	124	124	NUM
taxlaw-12356	41	60	4	4	NUM
taxlaw-12356	41	61	.	.	PUNCT
taxlaw-12356	41	62	reforming	reform	VERB
taxlaw-12356	41	63	,	,	PUNCT
taxlaw-12356	41	64	instead	instead	ADV
taxlaw-12356	41	65	of	of	ADP
taxlaw-12356	41	66	replacing	replace	VERB
taxlaw-12356	41	67	,	,	PUNCT
taxlaw-12356	41	68	tax	tax	NOUN
taxlaw-12356	41	69	credits	credit	NOUN
taxlaw-12356	41	70	....................................	....................................	PUNCT
taxlaw-12356	41	71	125	125	NUM
taxlaw-12356	41	72	b.	b.	NOUN
taxlaw-12356	41	73	policy	policy	NOUN
taxlaw-12356	41	74	arguments	argument	NOUN
taxlaw-12356	41	75	....................................................................................	....................................................................................	PUNCT
taxlaw-12356	41	76	127	127	NUM
taxlaw-12356	41	77	vi	vi	NOUN
taxlaw-12356	41	78	.	.	PROPN
taxlaw-12356	41	79	conclusion	conclusion	NOUN
taxlaw-12356	41	80	................................................................................................	................................................................................................	PUNCT
taxlaw-12356	41	81	128	128	NUM
taxlaw-12356	41	82	i.	i.	NOUN
taxlaw-12356	41	83	introduction	introduction	NOUN
taxlaw-12356	41	84	across	across	ADP
taxlaw-12356	41	85	the	the	DET
taxlaw-12356	41	86	nation	nation	NOUN
taxlaw-12356	41	87	,	,	PUNCT
taxlaw-12356	41	88	state	state	NOUN
taxlaw-12356	41	89	-	-	PUNCT
taxlaw-12356	41	90	sponsored	sponsor	VERB
taxlaw-12356	41	91	school	school	NOUN
taxlaw-12356	41	92	choice	choice	NOUN
taxlaw-12356	41	93	programs	program	NOUN
taxlaw-12356	41	94	are	be	AUX
taxlaw-12356	41	95	becoming	become	VERB
taxlaw-12356	41	96	increasingly	increasingly	ADV
taxlaw-12356	41	97	prevalent	prevalent	ADJ
taxlaw-12356	41	98	.	.	PUNCT
taxlaw-12356	42	1	such	such	ADJ
taxlaw-12356	42	2	programs	program	NOUN
taxlaw-12356	42	3	make	make	VERB
taxlaw-12356	42	4	state	state	NOUN
taxlaw-12356	42	5	money	money	NOUN
taxlaw-12356	42	6	available	available	ADJ
taxlaw-12356	42	7	to	to	ADP
taxlaw-12356	42	8	families	family	NOUN
taxlaw-12356	42	9	for	for	ADP
taxlaw-12356	42	10	educational	educational	ADJ
taxlaw-12356	42	11	costs	cost	NOUN
taxlaw-12356	42	12	,	,	PUNCT
taxlaw-12356	42	13	often	often	ADV
taxlaw-12356	42	14	including	include	VERB
taxlaw-12356	42	15	private	private	ADJ
taxlaw-12356	42	16	school	school	NOUN
taxlaw-12356	42	17	tuition.1	tuition.1	PROPN
taxlaw-12356	42	18	states	state	NOUN
taxlaw-12356	42	19	sponsor	sponsor	VERB
taxlaw-12356	42	20	these	these	DET
taxlaw-12356	42	21	1	1	NUM
taxlaw-12356	42	22	states	state	NOUN
taxlaw-12356	42	23	offering	offer	VERB
taxlaw-12356	42	24	tuition	tuition	NOUN
taxlaw-12356	42	25	tax	tax	NOUN
taxlaw-12356	42	26	credits	credit	NOUN
taxlaw-12356	42	27	include	include	VERB
taxlaw-12356	42	28	georgia	georgia	PROPN
taxlaw-12356	42	29	(	(	PUNCT
taxlaw-12356	42	30	qualified	qualified	ADJ
taxlaw-12356	42	31	education	education	NOUN
taxlaw-12356	42	32	expense	expense	NOUN
taxlaw-12356	42	33	tax	tax	NOUN
taxlaw-12356	42	34	credit	credit	NOUN
taxlaw-12356	42	35	,	,	PUNCT
taxlaw-12356	42	36	ga	ga	PROPN
taxlaw-12356	42	37	.	.	PROPN
taxlaw-12356	42	38	code	code	PROPN
taxlaw-12356	42	39	ann	ann	PROPN
taxlaw-12356	42	40	.	.	PUNCT
taxlaw-12356	43	1	§	§	PROPN
taxlaw-12356	43	2	48	48	NUM
taxlaw-12356	43	3	-	-	SYM
taxlaw-12356	43	4	7	7	NUM
taxlaw-12356	43	5	-	-	NUM
taxlaw-12356	43	6	29.16	29.16	NUM
taxlaw-12356	43	7	)	)	PUNCT
taxlaw-12356	43	8	,	,	PUNCT
taxlaw-12356	43	9	arizona	arizona	PROPN
taxlaw-12356	43	10	(	(	PUNCT
taxlaw-12356	43	11	ariz	ariz	PROPN
taxlaw-12356	43	12	.	.	PUNCT
taxlaw-12356	44	1	rev	rev	PROPN
taxlaw-12356	44	2	.	.	PROPN
taxlaw-12356	44	3	stat	stat	PROPN
taxlaw-12356	44	4	.	.	PUNCT
taxlaw-12356	45	1	ann	ann	PROPN
taxlaw-12356	45	2	.	.	PUNCT
taxlaw-12356	46	1	§	§	PROPN
taxlaw-12356	46	2	43	43	NUM
taxlaw-12356	46	3	-	-	SYM
taxlaw-12356	46	4	1089	1089	NUM
taxlaw-12356	46	5	)	)	PUNCT
taxlaw-12356	46	6	,	,	PUNCT
taxlaw-12356	46	7	florida	florida	PROPN
taxlaw-12356	46	8	(	(	PUNCT
taxlaw-12356	46	9	florida	florida	PROPN
taxlaw-12356	46	10	tax	tax	NOUN
taxlaw-12356	46	11	credit	credit	NOUN
taxlaw-12356	46	12	scholarship	scholarship	NOUN
taxlaw-12356	46	13	program	program	NOUN
taxlaw-12356	46	14	,	,	PUNCT
taxlaw-12356	46	15	fla	fla	PROPN
taxlaw-12356	46	16	.	.	PUNCT
taxlaw-12356	46	17	stat	stat	PROPN
taxlaw-12356	46	18	.	.	PUNCT
taxlaw-12356	47	1	ann	ann	PROPN
taxlaw-12356	47	2	.	.	PUNCT
taxlaw-12356	48	1	§	§	PROPN
taxlaw-12356	48	2	212.099	212.099	NUM
taxlaw-12356	48	3	)	)	PUNCT
taxlaw-12356	48	4	,	,	PUNCT
taxlaw-12356	48	5	pennsylvania	pennsylvania	PROPN
taxlaw-12356	48	6	(	(	PUNCT
taxlaw-12356	48	7	24	24	NUM
taxlaw-12356	48	8	pa	pa	PROPN
taxlaw-12356	48	9	.	.	PROPN
taxlaw-12356	48	10	stat	stat	PROPN
taxlaw-12356	48	11	.	.	PUNCT
taxlaw-12356	49	1	ann	ann	PROPN
taxlaw-12356	49	2	.	.	PUNCT
taxlaw-12356	50	1	§	§	PROPN
taxlaw-12356	50	2	20	20	NUM
taxlaw-12356	50	3	-	-	SYM
taxlaw-12356	50	4	2005	2005	NUM
taxlaw-12356	50	5	-	-	PUNCT
taxlaw-12356	50	6	b	b	NOUN
taxlaw-12356	50	7	)	)	PUNCT
taxlaw-12356	50	8	,	,	PUNCT
taxlaw-12356	50	9	montana	montana	PROPN
taxlaw-12356	50	10	(	(	PUNCT
taxlaw-12356	50	11	mont	mont	PROPN
taxlaw-12356	50	12	.	.	PUNCT
taxlaw-12356	51	1	code	code	PROPN
taxlaw-12356	51	2	ann	ann	PROPN
taxlaw-12356	51	3	.	.	PUNCT
taxlaw-12356	52	1	§	§	PROPN
taxlaw-12356	52	2	15	15	NUM
taxlaw-12356	52	3	-	-	SYM
taxlaw-12356	52	4	30	30	NUM
taxlaw-12356	52	5	-	-	PUNCT
taxlaw-12356	52	6	3111	3111	NUM
taxlaw-12356	52	7	)	)	PUNCT
taxlaw-12356	52	8	,	,	PUNCT
taxlaw-12356	52	9	and	and	CCONJ
taxlaw-12356	52	10	missouri	missouri	PROPN
taxlaw-12356	52	11	(	(	PUNCT
taxlaw-12356	52	12	missouri	missouri	PROPN
taxlaw-12356	52	13	empowerment	empowerment	PROPN
taxlaw-12356	52	14	scholarship	scholarship	NOUN
taxlaw-12356	52	15	2023	2023	NUM
taxlaw-12356	52	16	]	]	PUNCT
taxlaw-12356	52	17	the	the	DET
taxlaw-12356	52	18	worst	bad	ADJ
taxlaw-12356	52	19	choice	choice	NOUN
taxlaw-12356	52	20	for	for	ADP
taxlaw-12356	52	21	school	school	NOUN
taxlaw-12356	52	22	choice	choice	NOUN
taxlaw-12356	52	23	79	79	NUM
taxlaw-12356	52	24	programs	program	NOUN
taxlaw-12356	52	25	for	for	ADP
taxlaw-12356	52	26	various	various	ADJ
taxlaw-12356	52	27	reasons	reason	NOUN
taxlaw-12356	52	28	,	,	PUNCT
taxlaw-12356	52	29	including	include	VERB
taxlaw-12356	52	30	to	to	ADP
taxlaw-12356	52	31	foster	foster	ADJ
taxlaw-12356	52	32	competition	competition	NOUN
taxlaw-12356	52	33	among	among	ADP
taxlaw-12356	52	34	private	private	ADJ
taxlaw-12356	52	35	schools	school	NOUN
taxlaw-12356	52	36	and	and	CCONJ
taxlaw-12356	52	37	to	to	PART
taxlaw-12356	52	38	increase	increase	VERB
taxlaw-12356	52	39	opportunities	opportunity	NOUN
taxlaw-12356	52	40	for	for	ADP
taxlaw-12356	52	41	students	student	NOUN
taxlaw-12356	52	42	at	at	ADP
taxlaw-12356	52	43	struggling	struggle	VERB
taxlaw-12356	52	44	public	public	ADJ
taxlaw-12356	52	45	schools	school	NOUN
taxlaw-12356	52	46	.	.	PUNCT
taxlaw-12356	53	1	they	they	PRON
taxlaw-12356	53	2	likewise	likewise	ADV
taxlaw-12356	53	3	use	use	VERB
taxlaw-12356	53	4	various	various	ADJ
taxlaw-12356	53	5	methods	method	NOUN
taxlaw-12356	53	6	to	to	PART
taxlaw-12356	53	7	administer	administer	VERB
taxlaw-12356	53	8	them	they	PRON
taxlaw-12356	53	9	,	,	PUNCT
taxlaw-12356	53	10	including	include	VERB
taxlaw-12356	53	11	distributing	distribute	VERB
taxlaw-12356	53	12	vouchers	voucher	NOUN
taxlaw-12356	53	13	,	,	PUNCT
taxlaw-12356	53	14	specially	specially	ADV
taxlaw-12356	53	15	designated	designate	VERB
taxlaw-12356	53	16	savings	saving	NOUN
taxlaw-12356	53	17	accounts	account	NOUN
taxlaw-12356	53	18	,	,	PUNCT
taxlaw-12356	53	19	or	or	CCONJ
taxlaw-12356	53	20	tax	tax	NOUN
taxlaw-12356	53	21	credits	credit	NOUN
taxlaw-12356	53	22	to	to	PART
taxlaw-12356	53	23	incentivize	incentivize	VERB
taxlaw-12356	53	24	donations	donation	NOUN
taxlaw-12356	53	25	to	to	ADP
taxlaw-12356	53	26	organizations	organization	NOUN
taxlaw-12356	53	27	that	that	PRON
taxlaw-12356	53	28	provide	provide	VERB
taxlaw-12356	53	29	scholarships	scholarship	NOUN
taxlaw-12356	53	30	.	.	PUNCT
taxlaw-12356	54	1	the	the	DET
taxlaw-12356	54	2	method	method	NOUN
taxlaw-12356	54	3	a	a	DET
taxlaw-12356	54	4	state	state	NOUN
taxlaw-12356	54	5	chooses	choose	VERB
taxlaw-12356	54	6	to	to	PART
taxlaw-12356	54	7	administer	administer	VERB
taxlaw-12356	54	8	school	school	NOUN
taxlaw-12356	54	9	choice	choice	NOUN
taxlaw-12356	54	10	matters	matter	NOUN
taxlaw-12356	54	11	,	,	PUNCT
taxlaw-12356	54	12	and	and	CCONJ
taxlaw-12356	54	13	this	this	DET
taxlaw-12356	54	14	article	article	NOUN
taxlaw-12356	54	15	explains	explain	VERB
taxlaw-12356	54	16	why	why	SCONJ
taxlaw-12356	54	17	tax	tax	NOUN
taxlaw-12356	54	18	credits	credit	NOUN
taxlaw-12356	54	19	are	be	AUX
taxlaw-12356	54	20	the	the	DET
taxlaw-12356	54	21	wrong	wrong	ADJ
taxlaw-12356	54	22	choice	choice	NOUN
taxlaw-12356	54	23	.	.	PUNCT
taxlaw-12356	55	1	at	at	ADP
taxlaw-12356	55	2	the	the	DET
taxlaw-12356	55	3	outset	outset	NOUN
taxlaw-12356	55	4	,	,	PUNCT
taxlaw-12356	55	5	it	it	PRON
taxlaw-12356	55	6	is	be	AUX
taxlaw-12356	55	7	important	important	ADJ
taxlaw-12356	55	8	to	to	PART
taxlaw-12356	55	9	note	note	VERB
taxlaw-12356	55	10	that	that	SCONJ
taxlaw-12356	55	11	the	the	DET
taxlaw-12356	55	12	following	follow	VERB
taxlaw-12356	55	13	piece	piece	NOUN
taxlaw-12356	55	14	is	be	AUX
taxlaw-12356	55	15	not	not	PART
taxlaw-12356	55	16	meant	mean	VERB
taxlaw-12356	55	17	to	to	PART
taxlaw-12356	55	18	argue	argue	VERB
taxlaw-12356	55	19	for	for	ADP
taxlaw-12356	55	20	or	or	CCONJ
taxlaw-12356	55	21	against	against	ADP
taxlaw-12356	55	22	school	school	NOUN
taxlaw-12356	55	23	choice	choice	NOUN
taxlaw-12356	55	24	.	.	PUNCT
taxlaw-12356	56	1	the	the	DET
taxlaw-12356	56	2	merits	merit	NOUN
taxlaw-12356	56	3	of	of	ADP
taxlaw-12356	56	4	such	such	ADJ
taxlaw-12356	56	5	programs	program	NOUN
taxlaw-12356	56	6	as	as	ADP
taxlaw-12356	56	7	a	a	DET
taxlaw-12356	56	8	general	general	ADJ
taxlaw-12356	56	9	matter	matter	NOUN
taxlaw-12356	56	10	are	be	AUX
taxlaw-12356	56	11	contested	contest	VERB
taxlaw-12356	56	12	,	,	PUNCT
taxlaw-12356	56	13	yes	yes	INTJ
taxlaw-12356	56	14	,	,	PUNCT
taxlaw-12356	56	15	but	but	CCONJ
taxlaw-12356	56	16	we	we	PRON
taxlaw-12356	56	17	do	do	AUX
taxlaw-12356	56	18	not	not	PART
taxlaw-12356	56	19	enter	enter	VERB
taxlaw-12356	56	20	the	the	DET
taxlaw-12356	56	21	debate	debate	NOUN
taxlaw-12356	56	22	.	.	PUNCT
taxlaw-12356	57	1	instead	instead	ADV
taxlaw-12356	57	2	,	,	PUNCT
taxlaw-12356	57	3	we	we	PRON
taxlaw-12356	57	4	argue	argue	VERB
taxlaw-12356	57	5	strictly	strictly	ADV
taxlaw-12356	57	6	that	that	SCONJ
taxlaw-12356	57	7	once	once	SCONJ
taxlaw-12356	57	8	a	a	DET
taxlaw-12356	57	9	state	state	NOUN
taxlaw-12356	57	10	has	have	AUX
taxlaw-12356	57	11	chosen	choose	VERB
taxlaw-12356	57	12	to	to	PART
taxlaw-12356	57	13	administer	administer	VERB
taxlaw-12356	57	14	school	school	NOUN
taxlaw-12356	57	15	choice	choice	NOUN
taxlaw-12356	57	16	,	,	PUNCT
taxlaw-12356	57	17	tax	tax	NOUN
taxlaw-12356	57	18	credits	credit	NOUN
taxlaw-12356	57	19	are	be	AUX
taxlaw-12356	57	20	the	the	DET
taxlaw-12356	57	21	worst	bad	ADJ
taxlaw-12356	57	22	option	option	NOUN
taxlaw-12356	57	23	for	for	ADP
taxlaw-12356	57	24	its	its	PRON
taxlaw-12356	57	25	execution	execution	NOUN
taxlaw-12356	57	26	,	,	PUNCT
taxlaw-12356	57	27	and	and	CCONJ
taxlaw-12356	57	28	direct	direct	ADJ
taxlaw-12356	57	29	funding	funding	NOUN
taxlaw-12356	57	30	is	be	AUX
taxlaw-12356	57	31	far	far	ADV
taxlaw-12356	57	32	better	well	ADJ
taxlaw-12356	57	33	.	.	PUNCT
taxlaw-12356	58	1	it	it	PRON
taxlaw-12356	58	2	is	be	AUX
taxlaw-12356	58	3	our	our	PRON
taxlaw-12356	58	4	perspective	perspective	NOUN
taxlaw-12356	58	5	that	that	SCONJ
taxlaw-12356	58	6	if	if	SCONJ
taxlaw-12356	58	7	a	a	DET
taxlaw-12356	58	8	state	state	NOUN
taxlaw-12356	58	9	operates	operate	VERB
taxlaw-12356	58	10	school	school	NOUN
taxlaw-12356	58	11	choice	choice	NOUN
taxlaw-12356	58	12	,	,	PUNCT
taxlaw-12356	58	13	its	its	PRON
taxlaw-12356	58	14	goal	goal	NOUN
taxlaw-12356	58	15	should	should	AUX
taxlaw-12356	58	16	be	be	AUX
taxlaw-12356	58	17	to	to	PART
taxlaw-12356	58	18	administer	administer	VERB
taxlaw-12356	58	19	the	the	DET
taxlaw-12356	58	20	program	program	NOUN
taxlaw-12356	58	21	in	in	ADP
taxlaw-12356	58	22	a	a	DET
taxlaw-12356	58	23	way	way	NOUN
taxlaw-12356	58	24	that	that	PRON
taxlaw-12356	58	25	ensures	ensure	VERB
taxlaw-12356	58	26	that	that	SCONJ
taxlaw-12356	58	27	everyone	everyone	PRON
taxlaw-12356	58	28	has	have	VERB
taxlaw-12356	58	29	an	an	DET
taxlaw-12356	58	30	equal	equal	ADJ
taxlaw-12356	58	31	opportunity	opportunity	NOUN
taxlaw-12356	58	32	to	to	PART
taxlaw-12356	58	33	benefit	benefit	VERB
taxlaw-12356	58	34	from	from	ADP
taxlaw-12356	58	35	it	it	PRON
taxlaw-12356	58	36	.	.	PUNCT
taxlaw-12356	59	1	moreover	moreover	ADV
taxlaw-12356	59	2	,	,	PUNCT
taxlaw-12356	59	3	our	our	PRON
taxlaw-12356	59	4	policy	policy	NOUN
taxlaw-12356	59	5	objectives	objective	NOUN
taxlaw-12356	59	6	are	be	AUX
taxlaw-12356	59	7	for	for	ADP
taxlaw-12356	59	8	states	state	NOUN
taxlaw-12356	59	9	opting	opt	VERB
taxlaw-12356	59	10	into	into	ADP
taxlaw-12356	59	11	these	these	DET
taxlaw-12356	59	12	programs	program	NOUN
taxlaw-12356	59	13	to	to	PART
taxlaw-12356	59	14	ensure	ensure	VERB
taxlaw-12356	59	15	a	a	DET
taxlaw-12356	59	16	truly	truly	ADV
taxlaw-12356	59	17	progressive	progressive	ADJ
taxlaw-12356	59	18	system	system	NOUN
taxlaw-12356	59	19	of	of	ADP
taxlaw-12356	59	20	school	school	NOUN
taxlaw-12356	59	21	choice	choice	NOUN
taxlaw-12356	59	22	.	.	PUNCT
taxlaw-12356	60	1	states	state	NOUN
taxlaw-12356	60	2	could	could	AUX
taxlaw-12356	60	3	(	(	PUNCT
taxlaw-12356	60	4	and	and	CCONJ
taxlaw-12356	60	5	should	should	AUX
taxlaw-12356	60	6	)	)	PUNCT
taxlaw-12356	60	7	go	go	VERB
taxlaw-12356	60	8	further	far	ADV
taxlaw-12356	60	9	,	,	PUNCT
taxlaw-12356	60	10	in	in	ADP
taxlaw-12356	60	11	line	line	NOUN
taxlaw-12356	60	12	with	with	ADP
taxlaw-12356	60	13	the	the	DET
taxlaw-12356	60	14	goals	goal	NOUN
taxlaw-12356	60	15	of	of	ADP
taxlaw-12356	60	16	a	a	DET
taxlaw-12356	60	17	progressive	progressive	ADJ
taxlaw-12356	60	18	tax	tax	NOUN
taxlaw-12356	60	19	code	code	NOUN
taxlaw-12356	60	20	,	,	PUNCT
taxlaw-12356	60	21	and	and	CCONJ
taxlaw-12356	60	22	provide	provide	VERB
taxlaw-12356	60	23	more	more	ADJ
taxlaw-12356	60	24	aid	aid	NOUN
taxlaw-12356	60	25	to	to	ADP
taxlaw-12356	60	26	needier	needy	ADJ
taxlaw-12356	60	27	families	family	NOUN
taxlaw-12356	60	28	,	,	PUNCT
taxlaw-12356	60	29	and	and	CCONJ
taxlaw-12356	60	30	avoid	avoid	VERB
taxlaw-12356	60	31	altogether	altogether	ADV
taxlaw-12356	60	32	regressive	regressive	ADJ
taxlaw-12356	60	33	systems	system	NOUN
taxlaw-12356	60	34	–	–	PUNCT
taxlaw-12356	60	35	for	for	ADP
taxlaw-12356	60	36	example	example	NOUN
taxlaw-12356	60	37	,	,	PUNCT
taxlaw-12356	60	38	concentrating	concentrate	VERB
taxlaw-12356	60	39	aid	aid	NOUN
taxlaw-12356	60	40	on	on	ADP
taxlaw-12356	60	41	the	the	DET
taxlaw-12356	60	42	wealthy	wealthy	ADJ
taxlaw-12356	60	43	–	–	PUNCT
taxlaw-12356	60	44	which	which	PRON
taxlaw-12356	60	45	would	would	AUX
taxlaw-12356	60	46	not	not	PART
taxlaw-12356	60	47	only	only	ADV
taxlaw-12356	60	48	be	be	AUX
taxlaw-12356	60	49	unpopular	unpopular	ADJ
taxlaw-12356	60	50	but	but	CCONJ
taxlaw-12356	60	51	inequitable	inequitable	ADJ
taxlaw-12356	60	52	.	.	PUNCT
taxlaw-12356	61	1	in	in	ADP
taxlaw-12356	61	2	any	any	DET
taxlaw-12356	61	3	event	event	NOUN
taxlaw-12356	61	4	,	,	PUNCT
taxlaw-12356	61	5	proper	proper	ADJ
taxlaw-12356	61	6	administration	administration	NOUN
taxlaw-12356	61	7	is	be	AUX
taxlaw-12356	61	8	key	key	ADJ
taxlaw-12356	61	9	to	to	ADP
taxlaw-12356	61	10	ensuring	ensure	VERB
taxlaw-12356	61	11	these	these	DET
taxlaw-12356	61	12	progressive	progressive	ADJ
taxlaw-12356	61	13	objectives	objective	NOUN
taxlaw-12356	61	14	.	.	PUNCT
taxlaw-12356	62	1	tax	tax	NOUN
taxlaw-12356	62	2	credits	credit	NOUN
taxlaw-12356	62	3	are	be	AUX
taxlaw-12356	62	4	ineffective	ineffective	ADJ
taxlaw-12356	62	5	at	at	ADP
taxlaw-12356	62	6	achieving	achieve	VERB
taxlaw-12356	62	7	any	any	DET
taxlaw-12356	62	8	goal	goal	NOUN
taxlaw-12356	62	9	of	of	ADP
taxlaw-12356	62	10	school	school	NOUN
taxlaw-12356	62	11	choice	choice	NOUN
taxlaw-12356	62	12	.	.	PUNCT
taxlaw-12356	63	1	they	they	PRON
taxlaw-12356	63	2	disproportionately	disproportionately	ADV
taxlaw-12356	63	3	benefit	benefit	VERB
taxlaw-12356	63	4	wealthy	wealthy	ADJ
taxlaw-12356	63	5	students	student	NOUN
taxlaw-12356	63	6	at	at	ADP
taxlaw-12356	63	7	private	private	ADJ
taxlaw-12356	63	8	schools	school	NOUN
taxlaw-12356	63	9	who	who	PRON
taxlaw-12356	63	10	would	would	AUX
taxlaw-12356	63	11	have	have	AUX
taxlaw-12356	63	12	had	have	VERB
taxlaw-12356	63	13	school	school	NOUN
taxlaw-12356	63	14	choice	choice	NOUN
taxlaw-12356	63	15	without	without	ADP
taxlaw-12356	63	16	tax	tax	NOUN
taxlaw-12356	63	17	credits	credit	NOUN
taxlaw-12356	63	18	,	,	PUNCT
taxlaw-12356	63	19	cost	cost	VERB
taxlaw-12356	63	20	governments	government	NOUN
taxlaw-12356	63	21	more	more	ADJ
taxlaw-12356	63	22	than	than	ADP
taxlaw-12356	63	23	direct	direct	ADJ
taxlaw-12356	63	24	funding	funding	NOUN
taxlaw-12356	63	25	would	would	AUX
taxlaw-12356	63	26	,	,	PUNCT
taxlaw-12356	63	27	and	and	CCONJ
taxlaw-12356	63	28	are	be	AUX
taxlaw-12356	63	29	difficult	difficult	ADJ
taxlaw-12356	63	30	to	to	PART
taxlaw-12356	63	31	monitor	monitor	VERB
taxlaw-12356	63	32	.	.	PUNCT
taxlaw-12356	64	1	given	give	VERB
taxlaw-12356	64	2	these	these	DET
taxlaw-12356	64	3	pronounced	pronounce	VERB
taxlaw-12356	64	4	flaws	flaw	NOUN
taxlaw-12356	64	5	,	,	PUNCT
taxlaw-12356	64	6	it	it	PRON
taxlaw-12356	64	7	might	might	AUX
taxlaw-12356	64	8	seem	seem	VERB
taxlaw-12356	64	9	confounding	confound	VERB
taxlaw-12356	64	10	as	as	ADP
taxlaw-12356	64	11	to	to	ADP
taxlaw-12356	64	12	why	why	SCONJ
taxlaw-12356	64	13	they	they	PRON
taxlaw-12356	64	14	are	be	AUX
taxlaw-12356	64	15	such	such	DET
taxlaw-12356	64	16	a	a	DET
taxlaw-12356	64	17	prevalent	prevalent	ADJ
taxlaw-12356	64	18	mechanism	mechanism	NOUN
taxlaw-12356	64	19	.	.	PUNCT
taxlaw-12356	65	1	but	but	CCONJ
taxlaw-12356	65	2	,	,	PUNCT
taxlaw-12356	65	3	a	a	DET
taxlaw-12356	65	4	closer	close	ADV
taxlaw-12356	65	5	historical	historical	ADJ
taxlaw-12356	65	6	consideration	consideration	NOUN
taxlaw-12356	65	7	reveals	reveal	VERB
taxlaw-12356	65	8	exactly	exactly	ADV
taxlaw-12356	65	9	why	why	SCONJ
taxlaw-12356	65	10	this	this	PRON
taxlaw-12356	65	11	is	be	AUX
taxlaw-12356	65	12	the	the	DET
taxlaw-12356	65	13	case	case	NOUN
taxlaw-12356	65	14	.	.	PUNCT
taxlaw-12356	66	1	simply	simply	ADV
taxlaw-12356	66	2	,	,	PUNCT
taxlaw-12356	66	3	states	state	NOUN
taxlaw-12356	66	4	flocked	flock	VERB
taxlaw-12356	66	5	to	to	ADP
taxlaw-12356	66	6	tax	tax	NOUN
taxlaw-12356	66	7	credit	credit	NOUN
taxlaw-12356	66	8	options	option	NOUN
taxlaw-12356	66	9	because	because	SCONJ
taxlaw-12356	66	10	they	they	PRON
taxlaw-12356	66	11	thought	think	VERB
taxlaw-12356	66	12	they	they	PRON
taxlaw-12356	66	13	had	have	VERB
taxlaw-12356	66	14	to	to	PART
taxlaw-12356	66	15	.	.	PUNCT
taxlaw-12356	67	1	tax	tax	NOUN
taxlaw-12356	67	2	credits	credit	NOUN
taxlaw-12356	67	3	became	become	VERB
taxlaw-12356	67	4	a	a	DET
taxlaw-12356	67	5	popular	popular	ADJ
taxlaw-12356	67	6	method	method	NOUN
taxlaw-12356	67	7	of	of	ADP
taxlaw-12356	67	8	school	school	NOUN
taxlaw-12356	67	9	choice	choice	NOUN
taxlaw-12356	67	10	because	because	SCONJ
taxlaw-12356	67	11	they	they	PRON
taxlaw-12356	67	12	were	be	AUX
taxlaw-12356	67	13	believed	believe	VERB
taxlaw-12356	67	14	to	to	PART
taxlaw-12356	67	15	be	be	AUX
taxlaw-12356	67	16	the	the	DET
taxlaw-12356	67	17	only	only	ADJ
taxlaw-12356	67	18	constitutional	constitutional	ADJ
taxlaw-12356	67	19	option	option	NOUN
taxlaw-12356	67	20	for	for	ADP
taxlaw-12356	67	21	funding	fund	VERB
taxlaw-12356	67	22	religious	religious	ADJ
taxlaw-12356	67	23	schools	school	NOUN
taxlaw-12356	67	24	.	.	PUNCT
taxlaw-12356	68	1	for	for	ADP
taxlaw-12356	68	2	most	most	ADJ
taxlaw-12356	68	3	of	of	ADP
taxlaw-12356	68	4	the	the	DET
taxlaw-12356	68	5	twentieth	twentieth	ADJ
taxlaw-12356	68	6	century	century	NOUN
taxlaw-12356	68	7	,	,	PUNCT
taxlaw-12356	68	8	the	the	DET
taxlaw-12356	68	9	establishment	establishment	NOUN
taxlaw-12356	68	10	clause	clause	NOUN
taxlaw-12356	68	11	was	be	AUX
taxlaw-12356	68	12	understood	understand	VERB
taxlaw-12356	68	13	to	to	PART
taxlaw-12356	68	14	prohibit	prohibit	VERB
taxlaw-12356	68	15	direct	direct	ADJ
taxlaw-12356	68	16	funding	funding	NOUN
taxlaw-12356	68	17	,	,	PUNCT
taxlaw-12356	68	18	and	and	CCONJ
taxlaw-12356	68	19	,	,	PUNCT
taxlaw-12356	68	20	furthermore	furthermore	ADV
taxlaw-12356	68	21	,	,	PUNCT
taxlaw-12356	68	22	several	several	ADJ
taxlaw-12356	68	23	states	state	NOUN
taxlaw-12356	68	24	also	also	ADV
taxlaw-12356	68	25	enacted	enact	VERB
taxlaw-12356	68	26	“	"	PUNCT
taxlaw-12356	68	27	no	no	DET
taxlaw-12356	68	28	-	-	PUNCT
taxlaw-12356	68	29	aid	aid	NOUN
taxlaw-12356	68	30	”	"	PUNCT
taxlaw-12356	68	31	provisions	provision	NOUN
taxlaw-12356	68	32	in	in	ADP
taxlaw-12356	68	33	their	their	PRON
taxlaw-12356	68	34	state	state	NOUN
taxlaw-12356	68	35	constitutions	constitution	NOUN
taxlaw-12356	68	36	,	,	PUNCT
taxlaw-12356	68	37	which	which	PRON
taxlaw-12356	68	38	explicitly	explicitly	ADV
taxlaw-12356	68	39	prohibited	prohibit	VERB
taxlaw-12356	68	40	the	the	DET
taxlaw-12356	68	41	government	government	NOUN
taxlaw-12356	68	42	from	from	ADP
taxlaw-12356	68	43	financially	financially	ADV
taxlaw-12356	68	44	supporting	support	VERB
taxlaw-12356	68	45	religious	religious	ADJ
taxlaw-12356	68	46	schools	school	NOUN
taxlaw-12356	68	47	.	.	PUNCT
taxlaw-12356	69	1	tax	tax	NOUN
taxlaw-12356	69	2	credits	credit	NOUN
taxlaw-12356	69	3	were	be	AUX
taxlaw-12356	69	4	a	a	DET
taxlaw-12356	69	5	workaround	workaround	NOUN
taxlaw-12356	69	6	because	because	SCONJ
taxlaw-12356	69	7	of	of	ADP
taxlaw-12356	69	8	their	their	PRON
taxlaw-12356	69	9	indirect	indirect	ADJ
taxlaw-12356	69	10	structure	structure	NOUN
taxlaw-12356	69	11	.	.	PUNCT
taxlaw-12356	70	1	we	we	PRON
taxlaw-12356	70	2	will	will	AUX
taxlaw-12356	70	3	consider	consider	VERB
taxlaw-12356	70	4	the	the	DET
taxlaw-12356	70	5	structure	structure	NOUN
taxlaw-12356	70	6	of	of	ADP
taxlaw-12356	70	7	this	this	DET
taxlaw-12356	70	8	program	program	NOUN
taxlaw-12356	70	9	at	at	ADP
taxlaw-12356	70	10	some	some	DET
taxlaw-12356	70	11	length	length	NOUN
taxlaw-12356	70	12	later	later	ADV
taxlaw-12356	70	13	,	,	PUNCT
taxlaw-12356	70	14	but	but	CCONJ
taxlaw-12356	70	15	,	,	PUNCT
taxlaw-12356	70	16	in	in	ADP
taxlaw-12356	70	17	short	short	ADJ
taxlaw-12356	70	18	,	,	PUNCT
taxlaw-12356	70	19	these	these	DET
taxlaw-12356	70	20	tax	tax	NOUN
taxlaw-12356	70	21	credit	credit	NOUN
taxlaw-12356	70	22	programs	program	NOUN
taxlaw-12356	70	23	involve	involve	VERB
taxlaw-12356	70	24	an	an	DET
taxlaw-12356	70	25	exchange	exchange	NOUN
taxlaw-12356	70	26	of	of	ADP
taxlaw-12356	70	27	money	money	NOUN
taxlaw-12356	70	28	,	,	PUNCT
taxlaw-12356	70	29	first	first	ADV
taxlaw-12356	70	30	between	between	ADP
taxlaw-12356	70	31	individual	individual	ADJ
taxlaw-12356	70	32	donors	donor	NOUN
taxlaw-12356	70	33	and	and	CCONJ
taxlaw-12356	70	34	private	private	ADJ
taxlaw-12356	70	35	“	"	PUNCT
taxlaw-12356	70	36	scholarship	scholarship	NOUN
taxlaw-12356	70	37	”	"	PUNCT
taxlaw-12356	70	38	organizations	organization	NOUN
taxlaw-12356	70	39	(	(	PUNCT
taxlaw-12356	70	40	hereinafter	hereinafter	NOUN
taxlaw-12356	70	41	“	"	PUNCT
taxlaw-12356	70	42	scholarship	scholarship	NOUN
taxlaw-12356	70	43	organizations	organization	NOUN
taxlaw-12356	70	44	”	"	PUNCT
taxlaw-12356	70	45	)	)	PUNCT
taxlaw-12356	70	46	and	and	CCONJ
taxlaw-12356	70	47	then	then	ADV
taxlaw-12356	70	48	between	between	ADP
taxlaw-12356	70	49	these	these	DET
taxlaw-12356	70	50	scholarship	scholarship	NOUN
taxlaw-12356	70	51	organizations	organization	NOUN
taxlaw-12356	70	52	and	and	CCONJ
taxlaw-12356	70	53	private	private	ADJ
taxlaw-12356	70	54	schools	school	NOUN
taxlaw-12356	70	55	,	,	PUNCT
taxlaw-12356	70	56	which	which	PRON
taxlaw-12356	70	57	award	award	VERB
taxlaw-12356	70	58	funds	fund	NOUN
taxlaw-12356	70	59	to	to	ADP
taxlaw-12356	70	60	families	family	NOUN
taxlaw-12356	70	61	as	as	ADP
taxlaw-12356	70	62	scholarships	scholarship	NOUN
taxlaw-12356	70	63	.	.	PUNCT
taxlaw-12356	71	1	the	the	DET
taxlaw-12356	71	2	tax	tax	NOUN
taxlaw-12356	71	3	credit	credit	NOUN
taxlaw-12356	71	4	part	part	NOUN
taxlaw-12356	71	5	comes	come	VERB
taxlaw-12356	71	6	in	in	ADP
taxlaw-12356	71	7	the	the	DET
taxlaw-12356	71	8	first	first	ADJ
taxlaw-12356	71	9	exchange	exchange	NOUN
taxlaw-12356	71	10	.	.	PUNCT
taxlaw-12356	72	1	the	the	DET
taxlaw-12356	72	2	donor	donor	NOUN
taxlaw-12356	72	3	might	might	AUX
taxlaw-12356	72	4	choose	choose	VERB
taxlaw-12356	72	5	the	the	DET
taxlaw-12356	72	6	(	(	PUNCT
taxlaw-12356	72	7	religious	religious	ADJ
taxlaw-12356	72	8	or	or	CCONJ
taxlaw-12356	72	9	secular	secular	ADJ
taxlaw-12356	72	10	)	)	PUNCT
taxlaw-12356	72	11	private	private	ADJ
taxlaw-12356	72	12	school	school	NOUN
taxlaw-12356	72	13	(	(	PUNCT
taxlaw-12356	72	14	or	or	CCONJ
taxlaw-12356	72	15	even	even	ADV
taxlaw-12356	72	16	the	the	DET
taxlaw-12356	72	17	student	student	NOUN
taxlaw-12356	72	18	)	)	PUNCT
taxlaw-12356	72	19	to	to	PART
taxlaw-12356	72	20	which	which	PRON
taxlaw-12356	72	21	the	the	DET
taxlaw-12356	72	22	scholarship	scholarship	NOUN
taxlaw-12356	72	23	organization	organization	NOUN
taxlaw-12356	72	24	directs	direct	VERB
taxlaw-12356	72	25	their	their	PRON
taxlaw-12356	72	26	money	money	NOUN
taxlaw-12356	72	27	,	,	PUNCT
taxlaw-12356	72	28	and	and	CCONJ
taxlaw-12356	72	29	then	then	ADV
taxlaw-12356	72	30	,	,	PUNCT
taxlaw-12356	72	31	at	at	ADP
taxlaw-12356	72	32	tax	tax	NOUN
taxlaw-12356	72	33	time	time	NOUN
taxlaw-12356	72	34	,	,	PUNCT
taxlaw-12356	72	35	the	the	DET
taxlaw-12356	72	36	donors	donor	NOUN
taxlaw-12356	72	37	receive	receive	VERB
taxlaw-12356	72	38	a	a	DET
taxlaw-12356	72	39	tax	tax	NOUN
taxlaw-12356	72	40	credit	credit	NOUN
taxlaw-12356	72	41	based	base	VERB
taxlaw-12356	72	42	on	on	ADP
taxlaw-12356	72	43	the	the	DET
taxlaw-12356	72	44	amount	amount	NOUN
taxlaw-12356	72	45	of	of	ADP
taxlaw-12356	72	46	their	their	PRON
taxlaw-12356	72	47	donation	donation	NOUN
taxlaw-12356	72	48	to	to	ADP
taxlaw-12356	72	49	the	the	DET
taxlaw-12356	72	50	scholarship	scholarship	NOUN
taxlaw-12356	72	51	organization	organization	NOUN
taxlaw-12356	72	52	.	.	PUNCT
taxlaw-12356	73	1	in	in	ADP
taxlaw-12356	73	2	states	state	NOUN
taxlaw-12356	73	3	where	where	SCONJ
taxlaw-12356	73	4	the	the	DET
taxlaw-12356	73	5	tax	tax	NOUN
taxlaw-12356	73	6	credit	credit	NOUN
taxlaw-12356	73	7	accounts	account	NOUN
taxlaw-12356	73	8	program	program	NOUN
taxlaw-12356	73	9	,	,	PUNCT
taxlaw-12356	73	10	mo	mo	PROPN
taxlaw-12356	73	11	.	.	PROPN
taxlaw-12356	73	12	rev	rev	PROPN
taxlaw-12356	73	13	.	.	PROPN
taxlaw-12356	73	14	stat	stat	PROPN
taxlaw-12356	73	15	.	.	PUNCT
taxlaw-12356	74	1	§	§	PROPN
taxlaw-12356	74	2	135.712	135.712	NUM
taxlaw-12356	74	3	)	)	PUNCT
taxlaw-12356	74	4	.	.	PUNCT
taxlaw-12356	75	1	these	these	DET
taxlaw-12356	75	2	programs	program	NOUN
taxlaw-12356	75	3	continue	continue	VERB
taxlaw-12356	75	4	to	to	PART
taxlaw-12356	75	5	grow	grow	VERB
taxlaw-12356	75	6	;	;	PUNCT
taxlaw-12356	75	7	see	see	VERB
taxlaw-12356	75	8	e.g.	e.g.	ADV
taxlaw-12356	75	9	,	,	PUNCT
taxlaw-12356	75	10	mike	mike	PROPN
taxlaw-12356	75	11	deforest	deforest	PROPN
taxlaw-12356	75	12	,	,	PUNCT
taxlaw-12356	75	13	record	record	NOUN
taxlaw-12356	75	14	number	number	NOUN
taxlaw-12356	75	15	of	of	ADP
taxlaw-12356	75	16	students	student	NOUN
taxlaw-12356	75	17	to	to	PART
taxlaw-12356	75	18	attend	attend	VERB
taxlaw-12356	75	19	private	private	ADJ
taxlaw-12356	75	20	schools	school	NOUN
taxlaw-12356	75	21	using	use	VERB
taxlaw-12356	75	22	state	state	NOUN
taxlaw-12356	75	23	vouchers	voucher	NOUN
taxlaw-12356	75	24	,	,	PUNCT
taxlaw-12356	75	25	clickorlando.com	clickorlando.com	X
taxlaw-12356	75	26	(	(	PUNCT
taxlaw-12356	75	27	aug	aug	PROPN
taxlaw-12356	75	28	.	.	PROPN
taxlaw-12356	75	29	11	11	NUM
taxlaw-12356	75	30	,	,	PUNCT
taxlaw-12356	75	31	2023	2023	NUM
taxlaw-12356	75	32	)	)	PUNCT
taxlaw-12356	75	33	,	,	PUNCT
taxlaw-12356	75	34	https://www.clickorlando.com/news/local/2023/08/11/recor	https://www.clickorlando.com/news/local/2023/08/11/recor	PROPN
taxlaw-12356	75	35	d	d	X
taxlaw-12356	75	36	-	-	PUNCT
taxlaw-12356	75	37	number	number	NOUN
taxlaw-12356	75	38	-	-	PUNCT
taxlaw-12356	75	39	of	of	ADP
taxlaw-12356	75	40	-	-	PUNCT
taxlaw-12356	75	41	students	student	NOUN
taxlaw-12356	75	42	-	-	PUNCT
taxlaw-12356	75	43	to	to	ADP
taxlaw-12356	75	44	-	-	PUNCT
taxlaw-12356	75	45	attend	attend	VERB
taxlaw-12356	75	46	-	-	PUNCT
taxlaw-12356	75	47	private	private	ADJ
taxlaw-12356	75	48	-	-	PUNCT
taxlaw-12356	75	49	schools	school	NOUN
taxlaw-12356	75	50	-	-	PUNCT
taxlaw-12356	75	51	using	use	VERB
taxlaw-12356	75	52	-	-	PUNCT
taxlaw-12356	75	53	state	state	NOUN
taxlaw-12356	75	54	-	-	PUNCT
taxlaw-12356	75	55	vouchers/	vouchers/	NUM
taxlaw-12356	75	56	[	[	X
taxlaw-12356	75	57	perma.cc/uwa2-hmj6	perma.cc/uwa2-hmj6	X
taxlaw-12356	75	58	]	]	PUNCT
taxlaw-12356	75	59	.	.	PUNCT
taxlaw-12356	76	1	columbia	columbia	PROPN
taxlaw-12356	76	2	journal	journal	PROPN
taxlaw-12356	76	3	of	of	ADP
taxlaw-12356	76	4	tax	tax	NOUN
taxlaw-12356	76	5	law	law	NOUN
taxlaw-12356	77	1	[	[	X
taxlaw-12356	77	2	vol	vol	NOUN
taxlaw-12356	77	3	:	:	PUNCT
taxlaw-12356	77	4	15:1	15:1	NUM
taxlaw-12356	77	5	80	80	NUM
taxlaw-12356	77	6	matches	match	NOUN
taxlaw-12356	77	7	the	the	DET
taxlaw-12356	77	8	value	value	NOUN
taxlaw-12356	77	9	of	of	ADP
taxlaw-12356	77	10	the	the	DET
taxlaw-12356	77	11	donation	donation	NOUN
taxlaw-12356	77	12	,	,	PUNCT
taxlaw-12356	77	13	the	the	DET
taxlaw-12356	77	14	donor	donor	NOUN
taxlaw-12356	77	15	breaks	break	VERB
taxlaw-12356	77	16	even	even	ADV
taxlaw-12356	77	17	,	,	PUNCT
taxlaw-12356	77	18	effectively	effectively	ADV
taxlaw-12356	77	19	having	having	AUX
taxlaw-12356	77	20	directed	direct	VERB
taxlaw-12356	77	21	some	some	PRON
taxlaw-12356	77	22	of	of	ADP
taxlaw-12356	77	23	their	their	PRON
taxlaw-12356	77	24	tax	tax	NOUN
taxlaw-12356	77	25	payment	payment	NOUN
taxlaw-12356	77	26	to	to	ADP
taxlaw-12356	77	27	a	a	DET
taxlaw-12356	77	28	private	private	ADJ
taxlaw-12356	77	29	school	school	NOUN
taxlaw-12356	77	30	,	,	PUNCT
taxlaw-12356	77	31	while	while	SCONJ
taxlaw-12356	77	32	technically	technically	ADV
taxlaw-12356	77	33	,	,	PUNCT
taxlaw-12356	77	34	no	no	DET
taxlaw-12356	77	35	“	"	PUNCT
taxlaw-12356	77	36	state	state	NOUN
taxlaw-12356	77	37	”	"	PUNCT
taxlaw-12356	77	38	funds	fund	NOUN
taxlaw-12356	77	39	are	be	AUX
taxlaw-12356	77	40	directly	directly	ADV
taxlaw-12356	77	41	given	give	VERB
taxlaw-12356	77	42	to	to	ADP
taxlaw-12356	77	43	private	private	ADJ
taxlaw-12356	77	44	schools	school	NOUN
taxlaw-12356	77	45	.	.	PUNCT
taxlaw-12356	78	1	in	in	ADP
taxlaw-12356	78	2	other	other	ADJ
taxlaw-12356	78	3	words	word	NOUN
taxlaw-12356	78	4	,	,	PUNCT
taxlaw-12356	78	5	instead	instead	ADV
taxlaw-12356	78	6	of	of	ADP
taxlaw-12356	78	7	the	the	DET
taxlaw-12356	78	8	state	state	NOUN
taxlaw-12356	78	9	directly	directly	ADV
taxlaw-12356	78	10	paying	pay	VERB
taxlaw-12356	78	11	a	a	DET
taxlaw-12356	78	12	private	private	ADJ
taxlaw-12356	78	13	school	school	NOUN
taxlaw-12356	78	14	,	,	PUNCT
taxlaw-12356	78	15	an	an	DET
taxlaw-12356	78	16	individual	individual	NOUN
taxlaw-12356	78	17	pays	pay	VERB
taxlaw-12356	78	18	a	a	DET
taxlaw-12356	78	19	private	private	ADJ
taxlaw-12356	78	20	school	school	NOUN
taxlaw-12356	78	21	,	,	PUNCT
taxlaw-12356	78	22	and	and	CCONJ
taxlaw-12356	78	23	the	the	DET
taxlaw-12356	78	24	state	state	NOUN
taxlaw-12356	78	25	reduces	reduce	VERB
taxlaw-12356	78	26	the	the	DET
taxlaw-12356	78	27	individual	individual	NOUN
taxlaw-12356	78	28	’s	’s	PART
taxlaw-12356	78	29	tax	tax	NOUN
taxlaw-12356	78	30	bill	bill	NOUN
taxlaw-12356	78	31	by	by	ADP
taxlaw-12356	78	32	the	the	DET
taxlaw-12356	78	33	amount	amount	NOUN
taxlaw-12356	78	34	of	of	ADP
taxlaw-12356	78	35	his	his	PRON
taxlaw-12356	78	36	donation	donation	NOUN
taxlaw-12356	78	37	.	.	PUNCT
taxlaw-12356	79	1	one	one	PRON
taxlaw-12356	79	2	can	can	AUX
taxlaw-12356	79	3	plainly	plainly	ADV
taxlaw-12356	79	4	see	see	VERB
taxlaw-12356	79	5	how	how	SCONJ
taxlaw-12356	79	6	this	this	DET
taxlaw-12356	79	7	process	process	NOUN
taxlaw-12356	79	8	is	be	AUX
taxlaw-12356	79	9	intentionally	intentionally	ADV
taxlaw-12356	79	10	cumbersome	cumbersome	ADJ
taxlaw-12356	79	11	and	and	CCONJ
taxlaw-12356	79	12	difficult	difficult	ADJ
taxlaw-12356	79	13	to	to	PART
taxlaw-12356	79	14	regulate	regulate	VERB
taxlaw-12356	79	15	—	—	PUNCT
taxlaw-12356	79	16	though	though	SCONJ
taxlaw-12356	79	17	it	it	PRON
taxlaw-12356	79	18	was	be	AUX
taxlaw-12356	79	19	seen	see	VERB
taxlaw-12356	79	20	as	as	ADP
taxlaw-12356	79	21	the	the	DET
taxlaw-12356	79	22	only	only	ADJ
taxlaw-12356	79	23	way	way	NOUN
taxlaw-12356	79	24	to	to	PART
taxlaw-12356	79	25	provide	provide	VERB
taxlaw-12356	79	26	aid	aid	NOUN
taxlaw-12356	79	27	to	to	ADP
taxlaw-12356	79	28	religious	religious	ADJ
taxlaw-12356	79	29	schools	school	NOUN
taxlaw-12356	79	30	in	in	ADP
taxlaw-12356	79	31	accordance	accordance	NOUN
taxlaw-12356	79	32	with	with	ADP
taxlaw-12356	79	33	prior	prior	ADJ
taxlaw-12356	79	34	constitutional	constitutional	ADJ
taxlaw-12356	79	35	understandings.2	understandings.2	NOUN
taxlaw-12356	79	36	recently	recently	ADV
taxlaw-12356	79	37	this	this	DET
taxlaw-12356	79	38	understanding	understanding	NOUN
taxlaw-12356	79	39	has	have	AUX
taxlaw-12356	79	40	changed	change	VERB
taxlaw-12356	79	41	.	.	PUNCT
taxlaw-12356	80	1	carson	carson	PROPN
taxlaw-12356	80	2	v.	v.	PROPN
taxlaw-12356	80	3	makin3	makin3	PROPN
taxlaw-12356	80	4	clarified	clarify	VERB
taxlaw-12356	80	5	that	that	SCONJ
taxlaw-12356	80	6	there	there	PRON
taxlaw-12356	80	7	is	be	VERB
taxlaw-12356	80	8	no	no	DET
taxlaw-12356	80	9	constitutional	constitutional	ADJ
taxlaw-12356	80	10	issue	issue	NOUN
taxlaw-12356	80	11	with	with	ADP
taxlaw-12356	80	12	governments	government	NOUN
taxlaw-12356	80	13	’	'	PUNCT
taxlaw-12356	80	14	subsidizing	subsidize	VERB
taxlaw-12356	80	15	religious	religious	ADJ
taxlaw-12356	80	16	schools	school	NOUN
taxlaw-12356	80	17	.	.	PUNCT
taxlaw-12356	81	1	moreover	moreover	ADV
taxlaw-12356	81	2	,	,	PUNCT
taxlaw-12356	81	3	the	the	DET
taxlaw-12356	81	4	court	court	NOUN
taxlaw-12356	81	5	held	hold	VERB
taxlaw-12356	81	6	that	that	SCONJ
taxlaw-12356	81	7	the	the	DET
taxlaw-12356	81	8	free	free	ADJ
taxlaw-12356	81	9	exercise	exercise	NOUN
taxlaw-12356	81	10	clause	clause	NOUN
taxlaw-12356	81	11	forbids	forbid	VERB
taxlaw-12356	81	12	states	state	NOUN
taxlaw-12356	81	13	that	that	PRON
taxlaw-12356	81	14	provide	provide	VERB
taxlaw-12356	81	15	funding	funding	NOUN
taxlaw-12356	81	16	to	to	ADP
taxlaw-12356	81	17	private	private	ADJ
taxlaw-12356	81	18	schools	school	NOUN
taxlaw-12356	81	19	from	from	ADP
taxlaw-12356	81	20	disqualifying	disqualify	VERB
taxlaw-12356	81	21	religious	religious	ADJ
taxlaw-12356	81	22	schools	school	NOUN
taxlaw-12356	81	23	from	from	ADP
taxlaw-12356	81	24	that	that	DET
taxlaw-12356	81	25	support	support	NOUN
taxlaw-12356	81	26	only	only	ADV
taxlaw-12356	81	27	because	because	SCONJ
taxlaw-12356	81	28	they	they	PRON
taxlaw-12356	81	29	are	be	AUX
taxlaw-12356	81	30	religious	religious	ADJ
taxlaw-12356	81	31	;	;	PUNCT
taxlaw-12356	81	32	indeed	indeed	ADV
taxlaw-12356	81	33	,	,	PUNCT
taxlaw-12356	81	34	sometimes	sometimes	ADV
taxlaw-12356	81	35	a	a	DET
taxlaw-12356	81	36	state	state	NOUN
taxlaw-12356	81	37	must	must	AUX
taxlaw-12356	81	38	support	support	VERB
taxlaw-12356	81	39	religious	religious	ADJ
taxlaw-12356	81	40	institutions	institution	NOUN
taxlaw-12356	81	41	.	.	PUNCT
taxlaw-12356	82	1	this	this	DET
taxlaw-12356	82	2	change	change	NOUN
taxlaw-12356	82	3	negates	negate	VERB
taxlaw-12356	82	4	one	one	NUM
taxlaw-12356	82	5	of	of	ADP
taxlaw-12356	82	6	the	the	DET
taxlaw-12356	82	7	main	main	ADJ
taxlaw-12356	82	8	rationales	rationale	NOUN
taxlaw-12356	82	9	for	for	ADP
taxlaw-12356	82	10	why	why	SCONJ
taxlaw-12356	82	11	tuition	tuition	NOUN
taxlaw-12356	82	12	tax	tax	NOUN
taxlaw-12356	82	13	credits	credit	NOUN
taxlaw-12356	82	14	became	become	VERB
taxlaw-12356	82	15	so	so	ADV
taxlaw-12356	82	16	popular	popular	ADJ
taxlaw-12356	82	17	;	;	PUNCT
taxlaw-12356	82	18	their	their	PRON
taxlaw-12356	82	19	indirect	indirect	ADJ
taxlaw-12356	82	20	structure	structure	NOUN
taxlaw-12356	82	21	is	be	AUX
taxlaw-12356	82	22	no	no	ADV
taxlaw-12356	82	23	longer	long	ADV
taxlaw-12356	82	24	necessary	necessary	ADJ
taxlaw-12356	82	25	to	to	PART
taxlaw-12356	82	26	comply	comply	VERB
taxlaw-12356	82	27	with	with	ADP
taxlaw-12356	82	28	the	the	DET
taxlaw-12356	82	29	establishment	establishment	NOUN
taxlaw-12356	82	30	clause	clause	NOUN
taxlaw-12356	82	31	.	.	PUNCT
taxlaw-12356	83	1	yet	yet	ADV
taxlaw-12356	83	2	,	,	PUNCT
taxlaw-12356	83	3	still	still	ADV
taxlaw-12356	83	4	,	,	PUNCT
taxlaw-12356	83	5	many	many	ADJ
taxlaw-12356	83	6	tuition	tuition	NOUN
taxlaw-12356	83	7	tax	tax	NOUN
taxlaw-12356	83	8	credit	credit	NOUN
taxlaw-12356	83	9	systems	system	NOUN
taxlaw-12356	83	10	,	,	PUNCT
taxlaw-12356	83	11	and	and	CCONJ
taxlaw-12356	83	12	the	the	DET
taxlaw-12356	83	13	decisions	decision	NOUN
taxlaw-12356	83	14	upholding	uphold	VERB
taxlaw-12356	83	15	them	they	PRON
taxlaw-12356	83	16	as	as	ADP
taxlaw-12356	83	17	constitutional	constitutional	ADJ
taxlaw-12356	83	18	under	under	ADP
taxlaw-12356	83	19	state	state	NOUN
taxlaw-12356	83	20	no	no	DET
taxlaw-12356	83	21	-	-	PUNCT
taxlaw-12356	83	22	aid	aid	NOUN
taxlaw-12356	83	23	provisions	provision	NOUN
taxlaw-12356	83	24	,	,	PUNCT
taxlaw-12356	83	25	remain	remain	VERB
taxlaw-12356	83	26	in	in	ADP
taxlaw-12356	83	27	force	force	NOUN
taxlaw-12356	83	28	.	.	PUNCT
taxlaw-12356	84	1	tax	tax	NOUN
taxlaw-12356	84	2	credits	credit	NOUN
taxlaw-12356	84	3	are	be	AUX
taxlaw-12356	84	4	no	no	ADV
taxlaw-12356	84	5	longer	long	ADV
taxlaw-12356	84	6	necessary	necessary	ADJ
taxlaw-12356	84	7	for	for	ADP
taxlaw-12356	84	8	constitutionality	constitutionality	NOUN
taxlaw-12356	84	9	,	,	PUNCT
taxlaw-12356	84	10	so	so	CCONJ
taxlaw-12356	84	11	the	the	DET
taxlaw-12356	84	12	question	question	NOUN
taxlaw-12356	84	13	becomes	become	VERB
taxlaw-12356	84	14	whether	whether	SCONJ
taxlaw-12356	84	15	they	they	PRON
taxlaw-12356	84	16	are	be	AUX
taxlaw-12356	84	17	worth	worth	ADJ
taxlaw-12356	84	18	keeping	keep	VERB
taxlaw-12356	84	19	around	around	ADP
taxlaw-12356	84	20	.	.	PUNCT
taxlaw-12356	85	1	we	we	PRON
taxlaw-12356	85	2	argue	argue	VERB
taxlaw-12356	85	3	that	that	SCONJ
taxlaw-12356	85	4	they	they	PRON
taxlaw-12356	85	5	are	be	AUX
taxlaw-12356	85	6	not	not	PART
taxlaw-12356	85	7	.	.	PUNCT
taxlaw-12356	86	1	states	state	NOUN
taxlaw-12356	86	2	should	should	AUX
taxlaw-12356	86	3	do	do	VERB
taxlaw-12356	86	4	away	away	ADV
taxlaw-12356	86	5	with	with	ADP
taxlaw-12356	86	6	tuition	tuition	NOUN
taxlaw-12356	86	7	tax	tax	NOUN
taxlaw-12356	86	8	credits	credit	NOUN
taxlaw-12356	86	9	and	and	CCONJ
taxlaw-12356	86	10	opt	opt	VERB
taxlaw-12356	86	11	for	for	ADP
taxlaw-12356	86	12	direct	direct	ADJ
taxlaw-12356	86	13	funding4	funding4	NOUN
taxlaw-12356	86	14	in	in	ADP
taxlaw-12356	86	15	the	the	DET
taxlaw-12356	86	16	form	form	NOUN
taxlaw-12356	86	17	of	of	ADP
taxlaw-12356	86	18	vouchers.5	vouchers.5	PROPN
taxlaw-12356	86	19	on	on	ADP
taxlaw-12356	86	20	policy	policy	NOUN
taxlaw-12356	86	21	grounds	ground	NOUN
taxlaw-12356	86	22	,	,	PUNCT
taxlaw-12356	86	23	tax	tax	NOUN
taxlaw-12356	86	24	credits	credit	NOUN
taxlaw-12356	86	25	are	be	AUX
taxlaw-12356	86	26	a	a	DET
taxlaw-12356	86	27	poor	poor	ADJ
taxlaw-12356	86	28	mechanism	mechanism	NOUN
taxlaw-12356	86	29	for	for	ADP
taxlaw-12356	86	30	school	school	NOUN
taxlaw-12356	86	31	choice	choice	NOUN
taxlaw-12356	86	32	.	.	PUNCT
taxlaw-12356	87	1	by	by	ADP
taxlaw-12356	87	2	design	design	NOUN
taxlaw-12356	87	3	,	,	PUNCT
taxlaw-12356	87	4	they	they	PRON
taxlaw-12356	87	5	separate	separate	VERB
taxlaw-12356	87	6	the	the	DET
taxlaw-12356	87	7	government	government	NOUN
taxlaw-12356	87	8	from	from	ADP
taxlaw-12356	87	9	aid	aid	NOUN
taxlaw-12356	87	10	going	go	VERB
taxlaw-12356	87	11	to	to	ADP
taxlaw-12356	87	12	religious	religious	ADJ
taxlaw-12356	87	13	schools	school	NOUN
taxlaw-12356	87	14	.	.	PUNCT
taxlaw-12356	88	1	as	as	ADP
taxlaw-12356	88	2	collateral	collateral	ADJ
taxlaw-12356	88	3	results	result	NOUN
taxlaw-12356	88	4	,	,	PUNCT
taxlaw-12356	88	5	they	they	PRON
taxlaw-12356	88	6	are	be	AUX
taxlaw-12356	88	7	ineffective	ineffective	ADJ
taxlaw-12356	88	8	and	and	CCONJ
taxlaw-12356	88	9	prone	prone	ADJ
taxlaw-12356	88	10	to	to	ADP
taxlaw-12356	88	11	fraud	fraud	NOUN
taxlaw-12356	88	12	.	.	PUNCT
taxlaw-12356	89	1	starting	start	VERB
taxlaw-12356	89	2	from	from	ADP
taxlaw-12356	89	3	scratch	scratch	NOUN
taxlaw-12356	89	4	with	with	ADP
taxlaw-12356	89	5	the	the	DET
taxlaw-12356	89	6	law	law	NOUN
taxlaw-12356	89	7	as	as	SCONJ
taxlaw-12356	89	8	it	it	PRON
taxlaw-12356	89	9	is	be	AUX
taxlaw-12356	89	10	today	today	NOUN
taxlaw-12356	89	11	,	,	PUNCT
taxlaw-12356	89	12	we	we	PRON
taxlaw-12356	89	13	maintain	maintain	VERB
taxlaw-12356	89	14	that	that	SCONJ
taxlaw-12356	89	15	no	no	DET
taxlaw-12356	89	16	state	state	NOUN
taxlaw-12356	89	17	wishing	wish	VERB
taxlaw-12356	89	18	to	to	PART
taxlaw-12356	89	19	achieve	achieve	VERB
taxlaw-12356	89	20	educational	educational	ADJ
taxlaw-12356	89	21	improvement	improvement	NOUN
taxlaw-12356	89	22	or	or	CCONJ
taxlaw-12356	89	23	equity	equity	NOUN
taxlaw-12356	89	24	would	would	AUX
taxlaw-12356	89	25	use	use	VERB
taxlaw-12356	89	26	tax	tax	NOUN
taxlaw-12356	89	27	credits	credit	NOUN
taxlaw-12356	89	28	.	.	PUNCT
taxlaw-12356	90	1	instead	instead	ADV
taxlaw-12356	90	2	,	,	PUNCT
taxlaw-12356	90	3	as	as	SCONJ
taxlaw-12356	90	4	argued	argue	VERB
taxlaw-12356	90	5	below	below	ADV
taxlaw-12356	90	6	,	,	PUNCT
taxlaw-12356	90	7	a	a	DET
taxlaw-12356	90	8	decision	decision	NOUN
taxlaw-12356	90	9	to	to	PART
taxlaw-12356	90	10	fund	fund	VERB
taxlaw-12356	90	11	private	private	ADJ
taxlaw-12356	90	12	schools	school	NOUN
taxlaw-12356	90	13	through	through	ADP
taxlaw-12356	90	14	tax	tax	NOUN
taxlaw-12356	90	15	credits	credit	NOUN
taxlaw-12356	90	16	only	only	ADV
taxlaw-12356	90	17	signals	signal	VERB
taxlaw-12356	90	18	that	that	SCONJ
taxlaw-12356	90	19	the	the	DET
taxlaw-12356	90	20	state	state	NOUN
taxlaw-12356	90	21	prioritizes	prioritize	VERB
taxlaw-12356	90	22	funding	fund	VERB
taxlaw-12356	90	23	wealthy	wealthy	ADJ
taxlaw-12356	90	24	private	private	ADJ
taxlaw-12356	90	25	schools	school	NOUN
taxlaw-12356	90	26	and	and	CCONJ
taxlaw-12356	90	27	neglects	neglect	VERB
taxlaw-12356	90	28	private	private	ADJ
taxlaw-12356	90	29	schools	school	NOUN
taxlaw-12356	90	30	serving	serve	VERB
taxlaw-12356	90	31	poor	poor	ADJ
taxlaw-12356	90	32	families	family	NOUN
taxlaw-12356	90	33	.	.	PUNCT
taxlaw-12356	91	1	2	2	NUM
taxlaw-12356	91	2	see	see	VERB
taxlaw-12356	91	3	infra	infra	NOUN
taxlaw-12356	91	4	,	,	PUNCT
taxlaw-12356	91	5	text	text	NOUN
taxlaw-12356	91	6	accompanying	accompany	VERB
taxlaw-12356	91	7	notes	note	NOUN
taxlaw-12356	91	8	110–170	110–170	NUM
taxlaw-12356	91	9	.	.	NOUN
taxlaw-12356	91	10	3	3	NUM
taxlaw-12356	91	11	see	see	VERB
taxlaw-12356	91	12	carson	carson	PROPN
taxlaw-12356	91	13	v.	v.	ADP
taxlaw-12356	91	14	makin	makin	PROPN
taxlaw-12356	91	15	,	,	PUNCT
taxlaw-12356	91	16	142	142	NUM
taxlaw-12356	91	17	s.	s.	PROPN
taxlaw-12356	91	18	ct	ct	PROPN
taxlaw-12356	91	19	.	.	PROPN
taxlaw-12356	91	20	1987	1987	NUM
taxlaw-12356	91	21	,	,	PUNCT
taxlaw-12356	91	22	2002	2002	NUM
taxlaw-12356	91	23	(	(	PUNCT
taxlaw-12356	91	24	2022	2022	NUM
taxlaw-12356	91	25	)	)	PUNCT
taxlaw-12356	91	26	.	.	PUNCT
taxlaw-12356	92	1	4	4	NUM
taxlaw-12356	92	2	we	we	PRON
taxlaw-12356	92	3	recognize	recognize	VERB
taxlaw-12356	92	4	that	that	SCONJ
taxlaw-12356	92	5	both	both	PRON
taxlaw-12356	92	6	vouchers	voucher	NOUN
taxlaw-12356	92	7	and	and	CCONJ
taxlaw-12356	92	8	tuition	tuition	NOUN
taxlaw-12356	92	9	tax	tax	NOUN
taxlaw-12356	92	10	credits	credit	NOUN
taxlaw-12356	92	11	can	can	AUX
taxlaw-12356	92	12	be	be	AUX
taxlaw-12356	92	13	characterized	characterize	VERB
taxlaw-12356	92	14	as	as	ADP
taxlaw-12356	92	15	indirect	indirect	ADJ
taxlaw-12356	92	16	;	;	PUNCT
taxlaw-12356	92	17	in	in	ADP
taxlaw-12356	92	18	both	both	DET
taxlaw-12356	92	19	cases	case	NOUN
taxlaw-12356	92	20	,	,	PUNCT
taxlaw-12356	92	21	funding	funding	NOUN
taxlaw-12356	92	22	is	be	AUX
taxlaw-12356	92	23	directed	direct	VERB
taxlaw-12356	92	24	by	by	ADP
taxlaw-12356	92	25	parents	parent	NOUN
taxlaw-12356	92	26	and	and	CCONJ
taxlaw-12356	92	27	does	do	AUX
taxlaw-12356	92	28	not	not	PART
taxlaw-12356	92	29	transfer	transfer	VERB
taxlaw-12356	92	30	immediately	immediately	ADV
taxlaw-12356	92	31	from	from	ADP
taxlaw-12356	92	32	the	the	DET
taxlaw-12356	92	33	state	state	NOUN
taxlaw-12356	92	34	to	to	ADP
taxlaw-12356	92	35	the	the	DET
taxlaw-12356	92	36	school	school	NOUN
taxlaw-12356	92	37	.	.	PUNCT
taxlaw-12356	93	1	we	we	PRON
taxlaw-12356	93	2	describe	describe	VERB
taxlaw-12356	93	3	vouchers	voucher	NOUN
taxlaw-12356	93	4	as	as	ADP
taxlaw-12356	93	5	direct	direct	ADJ
taxlaw-12356	93	6	because	because	SCONJ
taxlaw-12356	93	7	the	the	DET
taxlaw-12356	93	8	government	government	NOUN
taxlaw-12356	93	9	directly	directly	ADV
taxlaw-12356	93	10	funds	fund	VERB
taxlaw-12356	93	11	the	the	DET
taxlaw-12356	93	12	private	private	ADJ
taxlaw-12356	93	13	school	school	NOUN
taxlaw-12356	93	14	in	in	ADP
taxlaw-12356	93	15	question	question	NOUN
taxlaw-12356	93	16	,	,	PUNCT
taxlaw-12356	93	17	regardless	regardless	ADV
taxlaw-12356	93	18	of	of	ADP
taxlaw-12356	93	19	whether	whether	SCONJ
taxlaw-12356	93	20	it	it	PRON
taxlaw-12356	93	21	is	be	AUX
taxlaw-12356	93	22	religious	religious	ADJ
taxlaw-12356	93	23	.	.	PUNCT
taxlaw-12356	94	1	with	with	ADP
taxlaw-12356	94	2	tax	tax	NOUN
taxlaw-12356	94	3	credits	credit	NOUN
taxlaw-12356	94	4	,	,	PUNCT
taxlaw-12356	94	5	there	there	PRON
taxlaw-12356	94	6	is	be	VERB
taxlaw-12356	94	7	no	no	DET
taxlaw-12356	94	8	transaction	transaction	NOUN
taxlaw-12356	94	9	between	between	ADP
taxlaw-12356	94	10	the	the	DET
taxlaw-12356	94	11	government	government	NOUN
taxlaw-12356	94	12	and	and	CCONJ
taxlaw-12356	94	13	the	the	DET
taxlaw-12356	94	14	parents	parent	NOUN
taxlaw-12356	94	15	,	,	PUNCT
taxlaw-12356	94	16	similar	similar	ADJ
taxlaw-12356	94	17	to	to	ADP
taxlaw-12356	94	18	how	how	SCONJ
taxlaw-12356	94	19	the	the	DET
taxlaw-12356	94	20	government	government	NOUN
taxlaw-12356	94	21	provides	provide	VERB
taxlaw-12356	94	22	tax	tax	NOUN
taxlaw-12356	94	23	deductions	deduction	NOUN
taxlaw-12356	94	24	for	for	ADP
taxlaw-12356	94	25	charitable	charitable	ADJ
taxlaw-12356	94	26	contributions	contribution	NOUN
taxlaw-12356	94	27	.	.	PUNCT
taxlaw-12356	95	1	in	in	ADP
taxlaw-12356	95	2	that	that	DET
taxlaw-12356	95	3	sense	sense	NOUN
taxlaw-12356	95	4	,	,	PUNCT
taxlaw-12356	95	5	tax	tax	NOUN
taxlaw-12356	95	6	credits	credit	NOUN
taxlaw-12356	95	7	are	be	AUX
taxlaw-12356	95	8	indirect	indirect	ADJ
taxlaw-12356	95	9	.	.	PUNCT
taxlaw-12356	96	1	5	5	NUM
taxlaw-12356	96	2	we	we	PRON
taxlaw-12356	96	3	use	use	VERB
taxlaw-12356	96	4	the	the	DET
taxlaw-12356	96	5	term	term	NOUN
taxlaw-12356	96	6	“	"	PUNCT
taxlaw-12356	96	7	vouchers	voucher	NOUN
taxlaw-12356	96	8	”	"	PUNCT
taxlaw-12356	96	9	to	to	PART
taxlaw-12356	96	10	include	include	VERB
taxlaw-12356	96	11	all	all	DET
taxlaw-12356	96	12	programs	program	NOUN
taxlaw-12356	96	13	in	in	ADP
taxlaw-12356	96	14	which	which	PRON
taxlaw-12356	96	15	the	the	DET
taxlaw-12356	96	16	government	government	NOUN
taxlaw-12356	96	17	provides	provide	VERB
taxlaw-12356	96	18	direct	direct	ADJ
taxlaw-12356	96	19	aid	aid	NOUN
taxlaw-12356	96	20	to	to	ADP
taxlaw-12356	96	21	the	the	DET
taxlaw-12356	96	22	parents	parent	NOUN
taxlaw-12356	96	23	which	which	PRON
taxlaw-12356	96	24	can	can	AUX
taxlaw-12356	96	25	be	be	AUX
taxlaw-12356	96	26	spent	spend	VERB
taxlaw-12356	96	27	on	on	ADP
taxlaw-12356	96	28	the	the	DET
taxlaw-12356	96	29	education	education	NOUN
taxlaw-12356	96	30	of	of	ADP
taxlaw-12356	96	31	their	their	PRON
taxlaw-12356	96	32	children	child	NOUN
taxlaw-12356	96	33	,	,	PUNCT
taxlaw-12356	96	34	including	include	VERB
taxlaw-12356	96	35	programs	program	NOUN
taxlaw-12356	96	36	like	like	ADP
taxlaw-12356	96	37	arizona	arizona	PROPN
taxlaw-12356	96	38	’s	’s	PART
taxlaw-12356	96	39	empowerment	empowerment	NOUN
taxlaw-12356	96	40	scholarship	scholarship	NOUN
taxlaw-12356	96	41	account	account	NOUN
taxlaw-12356	96	42	,	,	PUNCT
taxlaw-12356	96	43	a	a	DET
taxlaw-12356	96	44	version	version	NOUN
taxlaw-12356	96	45	of	of	ADP
taxlaw-12356	96	46	the	the	DET
taxlaw-12356	96	47	more	more	ADV
taxlaw-12356	96	48	common	common	ADJ
taxlaw-12356	96	49	“	"	PUNCT
taxlaw-12356	96	50	education	education	NOUN
taxlaw-12356	96	51	savings	saving	NOUN
taxlaw-12356	96	52	account	account	NOUN
taxlaw-12356	96	53	.	.	PUNCT
taxlaw-12356	96	54	”	"	PUNCT
taxlaw-12356	97	1	in	in	ADP
taxlaw-12356	97	2	each	each	PRON
taxlaw-12356	97	3	of	of	ADP
taxlaw-12356	97	4	these	these	DET
taxlaw-12356	97	5	voucher	voucher	ADJ
taxlaw-12356	97	6	-	-	PUNCT
taxlaw-12356	97	7	type	type	NOUN
taxlaw-12356	97	8	programs	program	NOUN
taxlaw-12356	97	9	,	,	PUNCT
taxlaw-12356	97	10	parents	parent	NOUN
taxlaw-12356	97	11	are	be	AUX
taxlaw-12356	97	12	given	give	VERB
taxlaw-12356	97	13	public	public	ADJ
taxlaw-12356	97	14	funds	fund	NOUN
taxlaw-12356	97	15	to	to	PART
taxlaw-12356	97	16	use	use	VERB
taxlaw-12356	97	17	for	for	ADP
taxlaw-12356	97	18	tuition	tuition	NOUN
taxlaw-12356	97	19	or	or	CCONJ
taxlaw-12356	97	20	other	other	ADJ
taxlaw-12356	97	21	educational	educational	ADJ
taxlaw-12356	97	22	expenses	expense	NOUN
taxlaw-12356	97	23	.	.	PUNCT
taxlaw-12356	98	1	see	see	VERB
taxlaw-12356	98	2	generally	generally	ADV
taxlaw-12356	98	3	nicole	nicole	PROPN
taxlaw-12356	98	4	stelle	stelle	PROPN
taxlaw-12356	98	5	garnett	garnett	PROPN
taxlaw-12356	98	6	,	,	PUNCT
taxlaw-12356	98	7	unlocking	unlock	VERB
taxlaw-12356	98	8	the	the	DET
taxlaw-12356	98	9	potential	potential	NOUN
taxlaw-12356	98	10	of	of	ADP
taxlaw-12356	98	11	private	private	ADJ
taxlaw-12356	98	12	-	-	PUNCT
taxlaw-12356	98	13	school	school	NOUN
taxlaw-12356	98	14	choice	choice	NOUN
taxlaw-12356	98	15	:	:	PUNCT
taxlaw-12356	98	16	avoiding	avoid	VERB
taxlaw-12356	98	17	and	and	CCONJ
taxlaw-12356	98	18	overcoming	overcome	VERB
taxlaw-12356	98	19	obstacles	obstacle	NOUN
taxlaw-12356	98	20	to	to	ADP
taxlaw-12356	98	21	successful	successful	ADJ
taxlaw-12356	98	22	implementation	implementation	NOUN
taxlaw-12356	98	23	,	,	PUNCT
taxlaw-12356	98	24	manhattan	manhattan	PROPN
taxlaw-12356	98	25	inst	inst	PROPN
taxlaw-12356	98	26	.	.	PUNCT
taxlaw-12356	99	1	rep	rep	PROPN
taxlaw-12356	99	2	.	.	PROPN
taxlaw-12356	99	3	(	(	PUNCT
taxlaw-12356	99	4	mar	mar	PROPN
taxlaw-12356	99	5	.	.	PROPN
taxlaw-12356	99	6	16	16	NUM
taxlaw-12356	99	7	,	,	PUNCT
taxlaw-12356	99	8	2023	2023	NUM
taxlaw-12356	99	9	)	)	PUNCT
taxlaw-12356	99	10	,	,	PUNCT
taxlaw-12356	99	11	https://manhattan.institute/article/unlocking-the-potentialof-private-school-choice-avoiding-and-overcoming-obstacles-to-successful-implementation	https://manhattan.institute/article/unlocking-the-potentialof-private-school-choice-avoiding-and-overcoming-obstacles-to-successful-implementation	NOUN
taxlaw-12356	100	1	[	[	X
taxlaw-12356	100	2	perm	perm	NOUN
taxlaw-12356	100	3	a.cc/2bmy-uxpt	a.cc/2bmy-uxpt	PROPN
taxlaw-12356	100	4	]	]	PUNCT
taxlaw-12356	100	5	.	.	PUNCT
taxlaw-12356	101	1	we	we	PRON
taxlaw-12356	101	2	do	do	AUX
taxlaw-12356	101	3	not	not	PART
taxlaw-12356	101	4	see	see	VERB
taxlaw-12356	101	5	these	these	DET
taxlaw-12356	101	6	various	various	ADJ
taxlaw-12356	101	7	diverse	diverse	ADJ
taxlaw-12356	101	8	funding	funding	NOUN
taxlaw-12356	101	9	programs	program	NOUN
taxlaw-12356	101	10	as	as	ADP
taxlaw-12356	101	11	substantially	substantially	ADV
taxlaw-12356	101	12	different	different	ADJ
taxlaw-12356	101	13	from	from	ADP
taxlaw-12356	101	14	each	each	DET
taxlaw-12356	101	15	other	other	ADJ
taxlaw-12356	101	16	in	in	ADP
taxlaw-12356	101	17	contrast	contrast	NOUN
taxlaw-12356	101	18	to	to	ADP
taxlaw-12356	101	19	tuition	tuition	NOUN
taxlaw-12356	101	20	tax	tax	NOUN
taxlaw-12356	101	21	credits	credit	NOUN
taxlaw-12356	101	22	,	,	PUNCT
taxlaw-12356	101	23	as	as	SCONJ
taxlaw-12356	101	24	they	they	PRON
taxlaw-12356	101	25	work	work	VERB
taxlaw-12356	101	26	independent	independent	ADJ
taxlaw-12356	101	27	of	of	ADP
taxlaw-12356	101	28	the	the	DET
taxlaw-12356	101	29	tax	tax	NOUN
taxlaw-12356	101	30	code	code	NOUN
taxlaw-12356	101	31	.	.	PUNCT
taxlaw-12356	102	1	the	the	DET
taxlaw-12356	102	2	virtues	virtue	NOUN
taxlaw-12356	102	3	and	and	CCONJ
taxlaw-12356	102	4	vices	vice	NOUN
taxlaw-12356	102	5	of	of	ADP
taxlaw-12356	102	6	each	each	PRON
taxlaw-12356	102	7	of	of	ADP
taxlaw-12356	102	8	these	these	DET
taxlaw-12356	102	9	types	type	NOUN
taxlaw-12356	102	10	of	of	ADP
taxlaw-12356	102	11	voucher	voucher	ADJ
taxlaw-12356	102	12	programs	program	NOUN
taxlaw-12356	102	13	is	be	AUX
taxlaw-12356	102	14	discussed	discuss	VERB
taxlaw-12356	102	15	in	in	ADP
taxlaw-12356	102	16	the	the	DET
taxlaw-12356	102	17	above	above	ADJ
taxlaw-12356	102	18	report	report	NOUN
taxlaw-12356	102	19	.	.	PUNCT
taxlaw-12356	103	1	2023	2023	NUM
taxlaw-12356	103	2	]	]	PUNCT
taxlaw-12356	103	3	the	the	DET
taxlaw-12356	103	4	worst	bad	ADJ
taxlaw-12356	103	5	choice	choice	NOUN
taxlaw-12356	103	6	for	for	ADP
taxlaw-12356	103	7	school	school	NOUN
taxlaw-12356	103	8	choice	choice	NOUN
taxlaw-12356	103	9	81	81	NUM
taxlaw-12356	103	10	direct	direct	ADJ
taxlaw-12356	103	11	funding	funding	NOUN
taxlaw-12356	103	12	,	,	PUNCT
taxlaw-12356	103	13	on	on	ADP
taxlaw-12356	103	14	the	the	DET
taxlaw-12356	103	15	other	other	ADJ
taxlaw-12356	103	16	hand	hand	NOUN
taxlaw-12356	103	17	,	,	PUNCT
taxlaw-12356	103	18	can	can	AUX
taxlaw-12356	103	19	be	be	AUX
taxlaw-12356	103	20	better	well	ADV
taxlaw-12356	103	21	regulated	regulate	VERB
taxlaw-12356	103	22	in	in	ADP
taxlaw-12356	103	23	ways	way	NOUN
taxlaw-12356	103	24	commensurate	commensurate	ADJ
taxlaw-12356	103	25	with	with	ADP
taxlaw-12356	103	26	other	other	ADJ
taxlaw-12356	103	27	public	public	ADJ
taxlaw-12356	103	28	benefits	benefit	NOUN
taxlaw-12356	103	29	.	.	PUNCT
taxlaw-12356	104	1	reducing	reduce	VERB
taxlaw-12356	104	2	the	the	DET
taxlaw-12356	104	3	misuse	misuse	NOUN
taxlaw-12356	104	4	and	and	CCONJ
taxlaw-12356	104	5	fraud	fraud	NOUN
taxlaw-12356	104	6	will	will	AUX
taxlaw-12356	104	7	enable	enable	VERB
taxlaw-12356	104	8	states	state	NOUN
taxlaw-12356	104	9	to	to	PART
taxlaw-12356	104	10	achieve	achieve	VERB
taxlaw-12356	104	11	equitable	equitable	ADJ
taxlaw-12356	104	12	school	school	NOUN
taxlaw-12356	104	13	choice	choice	NOUN
taxlaw-12356	104	14	goals	goal	NOUN
taxlaw-12356	104	15	much	much	ADV
taxlaw-12356	104	16	more	more	ADV
taxlaw-12356	104	17	effectively	effectively	ADV
taxlaw-12356	104	18	.	.	PUNCT
taxlaw-12356	105	1	a	a	DET
taxlaw-12356	105	2	choice	choice	NOUN
taxlaw-12356	105	3	not	not	PART
taxlaw-12356	105	4	to	to	PART
taxlaw-12356	105	5	use	use	VERB
taxlaw-12356	105	6	direct	direct	ADJ
taxlaw-12356	105	7	funding	funding	NOUN
taxlaw-12356	105	8	is	be	AUX
taxlaw-12356	105	9	a	a	DET
taxlaw-12356	105	10	choice	choice	NOUN
taxlaw-12356	105	11	to	to	PART
taxlaw-12356	105	12	stick	stick	VERB
taxlaw-12356	105	13	with	with	ADP
taxlaw-12356	105	14	the	the	DET
taxlaw-12356	105	15	inequity	inequity	NOUN
taxlaw-12356	105	16	and	and	CCONJ
taxlaw-12356	105	17	inefficiency	inefficiency	NOUN
taxlaw-12356	105	18	of	of	ADP
taxlaw-12356	105	19	tax	tax	NOUN
taxlaw-12356	105	20	credits	credit	NOUN
taxlaw-12356	105	21	—	—	PUNCT
taxlaw-12356	105	22	a	a	DET
taxlaw-12356	105	23	choice	choice	NOUN
taxlaw-12356	105	24	to	to	PART
taxlaw-12356	105	25	continue	continue	AUX
taxlaw-12356	105	26	publicly	publicly	ADV
taxlaw-12356	105	27	subsidizing	subsidize	VERB
taxlaw-12356	105	28	private	private	ADJ
taxlaw-12356	105	29	education	education	NOUN
taxlaw-12356	105	30	for	for	ADP
taxlaw-12356	105	31	the	the	DET
taxlaw-12356	105	32	rich	rich	ADJ
taxlaw-12356	105	33	with	with	ADP
taxlaw-12356	105	34	little	little	ADJ
taxlaw-12356	105	35	government	government	NOUN
taxlaw-12356	105	36	oversight	oversight	NOUN
taxlaw-12356	105	37	.	.	PUNCT
taxlaw-12356	106	1	of	of	ADP
taxlaw-12356	106	2	course	course	NOUN
taxlaw-12356	106	3	,	,	PUNCT
taxlaw-12356	106	4	proponents	proponent	NOUN
taxlaw-12356	106	5	of	of	ADP
taxlaw-12356	106	6	tax	tax	NOUN
taxlaw-12356	106	7	credits	credit	NOUN
taxlaw-12356	106	8	would	would	AUX
taxlaw-12356	106	9	avoid	avoid	VERB
taxlaw-12356	106	10	articulating	articulating	ADJ
taxlaw-12356	106	11	that	that	SCONJ
taxlaw-12356	106	12	their	their	PRON
taxlaw-12356	106	13	policy	policy	NOUN
taxlaw-12356	106	14	goal	goal	NOUN
taxlaw-12356	106	15	is	be	AUX
taxlaw-12356	106	16	to	to	PART
taxlaw-12356	106	17	subsidize	subsidize	VERB
taxlaw-12356	106	18	exclusively	exclusively	ADV
taxlaw-12356	106	19	the	the	DET
taxlaw-12356	106	20	wealthy	wealthy	ADJ
taxlaw-12356	106	21	’s	’s	PART
taxlaw-12356	106	22	private	private	ADJ
taxlaw-12356	106	23	education	education	NOUN
taxlaw-12356	106	24	and	and	CCONJ
taxlaw-12356	106	25	to	to	PART
taxlaw-12356	106	26	remain	remain	VERB
taxlaw-12356	106	27	programmatically	programmatically	ADV
taxlaw-12356	106	28	unregulated	unregulated	ADJ
taxlaw-12356	106	29	,	,	PUNCT
taxlaw-12356	106	30	but	but	CCONJ
taxlaw-12356	106	31	those	those	PRON
taxlaw-12356	106	32	are	be	AUX
taxlaw-12356	106	33	—	—	PUNCT
taxlaw-12356	106	34	undoubtedly	undoubtedly	ADV
taxlaw-12356	106	35	—	—	PUNCT
taxlaw-12356	106	36	the	the	DET
taxlaw-12356	106	37	only	only	ADJ
taxlaw-12356	106	38	reasons	reason	NOUN
taxlaw-12356	106	39	to	to	PART
taxlaw-12356	106	40	continue	continue	VERB
taxlaw-12356	106	41	using	use	VERB
taxlaw-12356	106	42	tax	tax	NOUN
taxlaw-12356	106	43	credits	credit	NOUN
taxlaw-12356	106	44	.	.	PUNCT
taxlaw-12356	107	1	states	state	NOUN
taxlaw-12356	107	2	now	now	ADV
taxlaw-12356	107	3	clearly	clearly	ADV
taxlaw-12356	107	4	have	have	VERB
taxlaw-12356	107	5	the	the	DET
taxlaw-12356	107	6	option	option	NOUN
taxlaw-12356	107	7	to	to	PART
taxlaw-12356	107	8	choose	choose	VERB
taxlaw-12356	107	9	direct	direct	ADJ
taxlaw-12356	107	10	funding	funding	NOUN
taxlaw-12356	107	11	.	.	PUNCT
taxlaw-12356	108	1	states	state	NOUN
taxlaw-12356	108	2	offering	offer	VERB
taxlaw-12356	108	3	school	school	NOUN
taxlaw-12356	108	4	choice	choice	NOUN
taxlaw-12356	108	5	,	,	PUNCT
taxlaw-12356	108	6	then	then	ADV
taxlaw-12356	108	7	,	,	PUNCT
taxlaw-12356	108	8	should	should	AUX
taxlaw-12356	108	9	use	use	VERB
taxlaw-12356	108	10	that	that	DET
taxlaw-12356	108	11	mechanism	mechanism	NOUN
taxlaw-12356	108	12	,	,	PUNCT
taxlaw-12356	108	13	rejecting	reject	VERB
taxlaw-12356	108	14	tax	tax	NOUN
taxlaw-12356	108	15	credits	credit	NOUN
taxlaw-12356	108	16	as	as	ADP
taxlaw-12356	108	17	an	an	DET
taxlaw-12356	108	18	unnecessary	unnecessary	ADJ
taxlaw-12356	108	19	and	and	CCONJ
taxlaw-12356	108	20	inefficient	inefficient	ADJ
taxlaw-12356	108	21	vestige	vestige	NOUN
taxlaw-12356	108	22	of	of	ADP
taxlaw-12356	108	23	previous	previous	ADJ
taxlaw-12356	108	24	law	law	NOUN
taxlaw-12356	108	25	,	,	PUNCT
taxlaw-12356	108	26	or	or	CCONJ
taxlaw-12356	108	27	else	else	ADV
taxlaw-12356	108	28	abstain	abstain	NOUN
taxlaw-12356	108	29	from	from	ADP
taxlaw-12356	108	30	funding	fund	VERB
taxlaw-12356	108	31	school	school	NOUN
taxlaw-12356	108	32	choice	choice	NOUN
taxlaw-12356	108	33	at	at	ADV
taxlaw-12356	108	34	all	all	ADV
taxlaw-12356	108	35	.	.	PUNCT
taxlaw-12356	109	1	this	this	DET
taxlaw-12356	109	2	article	article	NOUN
taxlaw-12356	109	3	’s	’s	PART
taxlaw-12356	109	4	four	four	NUM
taxlaw-12356	109	5	major	major	ADJ
taxlaw-12356	109	6	parts	part	NOUN
taxlaw-12356	109	7	support	support	VERB
taxlaw-12356	109	8	this	this	DET
taxlaw-12356	109	9	conclusion	conclusion	NOUN
taxlaw-12356	109	10	.	.	PUNCT
taxlaw-12356	110	1	first	first	ADV
taxlaw-12356	110	2	,	,	PUNCT
taxlaw-12356	110	3	we	we	PRON
taxlaw-12356	110	4	describe	describe	VERB
taxlaw-12356	110	5	the	the	DET
taxlaw-12356	110	6	history	history	NOUN
taxlaw-12356	110	7	of	of	ADP
taxlaw-12356	110	8	the	the	DET
taxlaw-12356	110	9	federal	federal	ADJ
taxlaw-12356	110	10	and	and	CCONJ
taxlaw-12356	110	11	state	state	NOUN
taxlaw-12356	110	12	laws	law	NOUN
taxlaw-12356	110	13	that	that	PRON
taxlaw-12356	110	14	explain	explain	VERB
taxlaw-12356	110	15	why	why	SCONJ
taxlaw-12356	110	16	tax	tax	NOUN
taxlaw-12356	110	17	credits	credit	NOUN
taxlaw-12356	110	18	have	have	AUX
taxlaw-12356	110	19	come	come	VERB
taxlaw-12356	110	20	to	to	PART
taxlaw-12356	110	21	dominate	dominate	VERB
taxlaw-12356	110	22	as	as	ADP
taxlaw-12356	110	23	a	a	DET
taxlaw-12356	110	24	tool	tool	NOUN
taxlaw-12356	110	25	for	for	ADP
taxlaw-12356	110	26	school	school	NOUN
taxlaw-12356	110	27	choice	choice	NOUN
taxlaw-12356	110	28	but	but	CCONJ
taxlaw-12356	110	29	bolster	bolster	VERB
taxlaw-12356	110	30	the	the	DET
taxlaw-12356	110	31	position	position	NOUN
taxlaw-12356	110	32	that	that	SCONJ
taxlaw-12356	110	33	more	more	ADV
taxlaw-12356	110	34	direct	direct	ADJ
taxlaw-12356	110	35	forms	form	NOUN
taxlaw-12356	110	36	are	be	AUX
taxlaw-12356	110	37	equally	equally	ADV
taxlaw-12356	110	38	constitutional	constitutional	ADJ
taxlaw-12356	110	39	.	.	PUNCT
taxlaw-12356	111	1	the	the	DET
taxlaw-12356	111	2	second	second	ADJ
taxlaw-12356	111	3	section	section	NOUN
taxlaw-12356	111	4	then	then	ADV
taxlaw-12356	111	5	discusses	discuss	VERB
taxlaw-12356	111	6	why	why	SCONJ
taxlaw-12356	111	7	tax	tax	NOUN
taxlaw-12356	111	8	credits	credit	NOUN
taxlaw-12356	111	9	are	be	AUX
taxlaw-12356	111	10	a	a	DET
taxlaw-12356	111	11	poor	poor	ADJ
taxlaw-12356	111	12	mechanism	mechanism	NOUN
taxlaw-12356	111	13	for	for	ADP
taxlaw-12356	111	14	instituting	institute	VERB
taxlaw-12356	111	15	school	school	NOUN
taxlaw-12356	111	16	choice	choice	NOUN
taxlaw-12356	111	17	.	.	PUNCT
taxlaw-12356	112	1	the	the	DET
taxlaw-12356	112	2	third	third	ADJ
taxlaw-12356	112	3	section	section	NOUN
taxlaw-12356	112	4	then	then	ADV
taxlaw-12356	112	5	describes	describe	VERB
taxlaw-12356	112	6	why	why	SCONJ
taxlaw-12356	112	7	direct	direct	ADJ
taxlaw-12356	112	8	funding	funding	NOUN
taxlaw-12356	112	9	in	in	ADP
taxlaw-12356	112	10	the	the	DET
taxlaw-12356	112	11	form	form	NOUN
taxlaw-12356	112	12	of	of	ADP
taxlaw-12356	112	13	vouchers	voucher	NOUN
taxlaw-12356	112	14	is	be	AUX
taxlaw-12356	112	15	a	a	DET
taxlaw-12356	112	16	much	much	ADV
taxlaw-12356	112	17	more	more	ADV
taxlaw-12356	112	18	effective	effective	ADJ
taxlaw-12356	112	19	and	and	CCONJ
taxlaw-12356	112	20	desirable	desirable	ADJ
taxlaw-12356	112	21	policy	policy	NOUN
taxlaw-12356	112	22	choice	choice	NOUN
taxlaw-12356	112	23	for	for	ADP
taxlaw-12356	112	24	states	state	NOUN
taxlaw-12356	112	25	with	with	ADP
taxlaw-12356	112	26	school	school	NOUN
taxlaw-12356	112	27	choice	choice	NOUN
taxlaw-12356	112	28	programs	program	NOUN
taxlaw-12356	112	29	.	.	PUNCT
taxlaw-12356	113	1	the	the	DET
taxlaw-12356	113	2	final	final	ADJ
taxlaw-12356	113	3	sections	section	NOUN
taxlaw-12356	113	4	respond	respond	VERB
taxlaw-12356	113	5	to	to	ADP
taxlaw-12356	113	6	some	some	DET
taxlaw-12356	113	7	possible	possible	ADJ
taxlaw-12356	113	8	criticisms	criticism	NOUN
taxlaw-12356	113	9	of	of	ADP
taxlaw-12356	113	10	this	this	DET
taxlaw-12356	113	11	position	position	NOUN
taxlaw-12356	113	12	,	,	PUNCT
taxlaw-12356	113	13	followed	follow	VERB
taxlaw-12356	113	14	by	by	ADP
taxlaw-12356	113	15	a	a	DET
taxlaw-12356	113	16	summary	summary	NOUN
taxlaw-12356	113	17	and	and	CCONJ
taxlaw-12356	113	18	conclusion	conclusion	NOUN
taxlaw-12356	113	19	.	.	PUNCT
taxlaw-12356	114	1	ii	ii	PROPN
taxlaw-12356	114	2	.	.	PUNCT
taxlaw-12356	115	1	the	the	DET
taxlaw-12356	115	2	law	law	NOUN
taxlaw-12356	115	3	then	then	ADV
taxlaw-12356	115	4	and	and	CCONJ
taxlaw-12356	115	5	now	now	ADV
taxlaw-12356	115	6	to	to	PART
taxlaw-12356	115	7	understand	understand	VERB
taxlaw-12356	115	8	why	why	SCONJ
taxlaw-12356	115	9	tax	tax	NOUN
taxlaw-12356	115	10	credits	credit	NOUN
taxlaw-12356	115	11	are	be	AUX
taxlaw-12356	115	12	so	so	ADV
taxlaw-12356	115	13	prevalent	prevalent	ADJ
taxlaw-12356	115	14	today	today	NOUN
taxlaw-12356	115	15	—	—	PUNCT
taxlaw-12356	115	16	and	and	CCONJ
taxlaw-12356	115	17	to	to	PART
taxlaw-12356	115	18	see	see	VERB
taxlaw-12356	115	19	why	why	SCONJ
taxlaw-12356	115	20	they	they	PRON
taxlaw-12356	115	21	were	be	AUX
taxlaw-12356	115	22	once	once	ADV
taxlaw-12356	115	23	appealing	appealing	ADJ
taxlaw-12356	115	24	—	—	PUNCT
taxlaw-12356	115	25	it	it	PRON
taxlaw-12356	115	26	is	be	AUX
taxlaw-12356	115	27	necessary	necessary	ADJ
taxlaw-12356	115	28	to	to	PART
taxlaw-12356	115	29	understand	understand	VERB
taxlaw-12356	115	30	how	how	SCONJ
taxlaw-12356	115	31	the	the	DET
taxlaw-12356	115	32	first	first	ADJ
taxlaw-12356	115	33	amendment	amendment	NOUN
taxlaw-12356	115	34	and	and	CCONJ
taxlaw-12356	115	35	state	state	NOUN
taxlaw-12356	115	36	law	law	NOUN
taxlaw-12356	115	37	have	have	AUX
taxlaw-12356	115	38	historically	historically	ADV
taxlaw-12356	115	39	been	be	AUX
taxlaw-12356	115	40	applied	apply	VERB
taxlaw-12356	115	41	.	.	PUNCT
taxlaw-12356	116	1	while	while	SCONJ
taxlaw-12356	116	2	states	state	NOUN
taxlaw-12356	116	3	may	may	AUX
taxlaw-12356	116	4	now	now	ADV
taxlaw-12356	116	5	fund	fund	VERB
taxlaw-12356	116	6	religious	religious	ADJ
taxlaw-12356	116	7	schools	school	NOUN
taxlaw-12356	116	8	,	,	PUNCT
taxlaw-12356	116	9	and	and	CCONJ
taxlaw-12356	116	10	in	in	ADP
taxlaw-12356	116	11	some	some	DET
taxlaw-12356	116	12	circumstances	circumstance	NOUN
taxlaw-12356	116	13	they	they	PRON
taxlaw-12356	116	14	must	must	AUX
taxlaw-12356	116	15	,	,	PUNCT
taxlaw-12356	116	16	the	the	DET
taxlaw-12356	116	17	law	law	NOUN
taxlaw-12356	116	18	took	take	VERB
taxlaw-12356	116	19	a	a	DET
taxlaw-12356	116	20	long	long	ADJ
taxlaw-12356	116	21	and	and	CCONJ
taxlaw-12356	116	22	winding	wind	VERB
taxlaw-12356	116	23	road	road	NOUN
taxlaw-12356	116	24	to	to	PART
taxlaw-12356	116	25	get	get	VERB
taxlaw-12356	116	26	here	here	ADV
taxlaw-12356	116	27	.	.	PUNCT
taxlaw-12356	117	1	a.	a.	NOUN
taxlaw-12356	117	2	under	under	ADP
taxlaw-12356	117	3	the	the	DET
taxlaw-12356	117	4	u.s	u.s	PROPN
taxlaw-12356	117	5	.	.	PROPN
taxlaw-12356	117	6	constitution	constitution	PROPN
taxlaw-12356	117	7	since	since	SCONJ
taxlaw-12356	117	8	the	the	DET
taxlaw-12356	117	9	mid	mid	ADJ
taxlaw-12356	117	10	-	-	ADJ
taxlaw-12356	117	11	twentieth	twentieth	ADJ
taxlaw-12356	117	12	century	century	NOUN
taxlaw-12356	117	13	,	,	PUNCT
taxlaw-12356	117	14	the	the	DET
taxlaw-12356	117	15	supreme	supreme	PROPN
taxlaw-12356	117	16	court	court	PROPN
taxlaw-12356	117	17	has	have	AUX
taxlaw-12356	117	18	faced	face	VERB
taxlaw-12356	117	19	a	a	DET
taxlaw-12356	117	20	parade	parade	NOUN
taxlaw-12356	117	21	of	of	ADP
taxlaw-12356	117	22	cases	case	NOUN
taxlaw-12356	117	23	challenging	challenge	VERB
taxlaw-12356	117	24	public	public	ADJ
taxlaw-12356	117	25	aid	aid	NOUN
taxlaw-12356	117	26	in	in	ADP
taxlaw-12356	117	27	religious	religious	ADJ
taxlaw-12356	117	28	education	education	NOUN
taxlaw-12356	117	29	.	.	PUNCT
taxlaw-12356	118	1	in	in	ADP
taxlaw-12356	118	2	the	the	DET
taxlaw-12356	118	3	court	court	NOUN
taxlaw-12356	118	4	’s	’s	PART
taxlaw-12356	118	5	own	own	ADJ
taxlaw-12356	118	6	words	word	NOUN
taxlaw-12356	118	7	,	,	PUNCT
taxlaw-12356	118	8	it	it	PRON
taxlaw-12356	118	9	“	"	PUNCT
taxlaw-12356	118	10	can	can	AUX
taxlaw-12356	118	11	only	only	ADV
taxlaw-12356	118	12	dimly	dimly	ADV
taxlaw-12356	118	13	perceive	perceive	VERB
taxlaw-12356	118	14	the	the	DET
taxlaw-12356	118	15	lines	line	NOUN
taxlaw-12356	118	16	of	of	ADP
taxlaw-12356	118	17	demarcation	demarcation	NOUN
taxlaw-12356	118	18	in	in	ADP
taxlaw-12356	118	19	this	this	DET
taxlaw-12356	118	20	extraordinarily	extraordinarily	ADV
taxlaw-12356	118	21	sensitive	sensitive	ADJ
taxlaw-12356	118	22	area	area	NOUN
taxlaw-12356	118	23	of	of	ADP
taxlaw-12356	118	24	constitutional	constitutional	ADJ
taxlaw-12356	118	25	law	law	NOUN
taxlaw-12356	118	26	.	.	PUNCT
taxlaw-12356	119	1	”6	”6	NOUN
taxlaw-12356	119	2	accordingly	accordingly	ADV
taxlaw-12356	119	3	,	,	PUNCT
taxlaw-12356	119	4	the	the	DET
taxlaw-12356	119	5	doctrine	doctrine	NOUN
taxlaw-12356	119	6	has	have	AUX
taxlaw-12356	119	7	changed	change	VERB
taxlaw-12356	119	8	substantially	substantially	ADV
taxlaw-12356	119	9	over	over	ADP
taxlaw-12356	119	10	time	time	NOUN
taxlaw-12356	119	11	.	.	PUNCT
taxlaw-12356	120	1	the	the	DET
taxlaw-12356	120	2	first	first	PROPN
taxlaw-12356	120	3	amendment	amendment	NOUN
taxlaw-12356	120	4	’s	’s	PART
taxlaw-12356	120	5	religion	religion	NOUN
taxlaw-12356	120	6	clauses	clause	VERB
taxlaw-12356	120	7	state	state	VERB
taxlaw-12356	120	8	that	that	SCONJ
taxlaw-12356	120	9	legislators	legislator	NOUN
taxlaw-12356	120	10	“	"	PUNCT
taxlaw-12356	120	11	shall	shall	AUX
taxlaw-12356	120	12	make	make	VERB
taxlaw-12356	120	13	no	no	DET
taxlaw-12356	120	14	law	law	NOUN
taxlaw-12356	120	15	respecting	respect	VERB
taxlaw-12356	120	16	an	an	DET
taxlaw-12356	120	17	establishment	establishment	NOUN
taxlaw-12356	120	18	of	of	ADP
taxlaw-12356	120	19	religion	religion	NOUN
taxlaw-12356	120	20	,	,	PUNCT
taxlaw-12356	120	21	or	or	CCONJ
taxlaw-12356	120	22	prohibiting	prohibit	VERB
taxlaw-12356	120	23	the	the	DET
taxlaw-12356	120	24	free	free	ADJ
taxlaw-12356	120	25	exercise	exercise	NOUN
taxlaw-12356	120	26	thereof	thereof	ADV
taxlaw-12356	120	27	.	.	PUNCT
taxlaw-12356	120	28	.	.	PUNCT
taxlaw-12356	121	1	.	.	PUNCT
taxlaw-12356	121	2	.”7	.”7	PUNCT
taxlaw-12356	122	1	the	the	DET
taxlaw-12356	122	2	cases	case	NOUN
taxlaw-12356	122	3	described	describe	VERB
taxlaw-12356	122	4	below	below	ADP
taxlaw-12356	122	5	illustrate	illustrate	VERB
taxlaw-12356	122	6	how	how	SCONJ
taxlaw-12356	122	7	federal	federal	ADJ
taxlaw-12356	122	8	rules	rule	NOUN
taxlaw-12356	122	9	governing	govern	VERB
taxlaw-12356	122	10	public	public	ADJ
taxlaw-12356	122	11	aid	aid	NOUN
taxlaw-12356	122	12	to	to	ADP
taxlaw-12356	122	13	private	private	ADJ
taxlaw-12356	122	14	schools	school	NOUN
taxlaw-12356	122	15	have	have	AUX
taxlaw-12356	122	16	changed	change	VERB
taxlaw-12356	122	17	.	.	PUNCT
taxlaw-12356	123	1	cases	case	NOUN
taxlaw-12356	123	2	initially	initially	ADV
taxlaw-12356	123	3	required	require	VERB
taxlaw-12356	123	4	that	that	DET
taxlaw-12356	123	5	aid	aid	NOUN
taxlaw-12356	123	6	be	be	AUX
taxlaw-12356	123	7	restricted	restrict	VERB
taxlaw-12356	123	8	to	to	ADP
taxlaw-12356	123	9	secular	secular	ADJ
taxlaw-12356	123	10	purposes	purpose	NOUN
taxlaw-12356	123	11	,	,	PUNCT
taxlaw-12356	123	12	then	then	ADV
taxlaw-12356	123	13	became	become	VERB
taxlaw-12356	123	14	less	less	ADV
taxlaw-12356	123	15	restrictive	restrictive	ADJ
taxlaw-12356	123	16	with	with	ADP
taxlaw-12356	123	17	the	the	DET
taxlaw-12356	123	18	doctrine	doctrine	NOUN
taxlaw-12356	123	19	of	of	ADP
taxlaw-12356	123	20	private	private	ADJ
taxlaw-12356	123	21	choice	choice	NOUN
taxlaw-12356	123	22	,	,	PUNCT
taxlaw-12356	123	23	and	and	CCONJ
taxlaw-12356	123	24	,	,	PUNCT
taxlaw-12356	123	25	finally	finally	ADV
taxlaw-12356	123	26	,	,	PUNCT
taxlaw-12356	123	27	were	be	AUX
taxlaw-12356	123	28	mostly	mostly	ADV
taxlaw-12356	123	29	disposed	dispose	VERB
taxlaw-12356	123	30	of	of	ADP
taxlaw-12356	123	31	by	by	ADP
taxlaw-12356	123	32	standing	stand	VERB
taxlaw-12356	123	33	free	free	ADJ
taxlaw-12356	123	34	exercise	exercise	NOUN
taxlaw-12356	123	35	6	6	NUM
taxlaw-12356	123	36	mueller	mueller	PROPN
taxlaw-12356	123	37	v.	v.	PROPN
taxlaw-12356	123	38	allen	allen	PROPN
taxlaw-12356	123	39	,	,	PUNCT
taxlaw-12356	124	1	463	463	NUM
taxlaw-12356	124	2	u.s	u.s	PROPN
taxlaw-12356	124	3	.	.	PROPN
taxlaw-12356	124	4	388	388	NUM
taxlaw-12356	124	5	,	,	PUNCT
taxlaw-12356	124	6	393	393	NUM
taxlaw-12356	124	7	(	(	PUNCT
taxlaw-12356	124	8	1983	1983	NUM
taxlaw-12356	124	9	)	)	PUNCT
taxlaw-12356	124	10	(	(	PUNCT
taxlaw-12356	124	11	quoting	quote	VERB
taxlaw-12356	124	12	lemon	lemon	NOUN
taxlaw-12356	124	13	v.	v.	ADP
taxlaw-12356	124	14	kurtzman	kurtzman	PROPN
taxlaw-12356	124	15	,	,	PUNCT
taxlaw-12356	124	16	403	403	NUM
taxlaw-12356	124	17	u.s	u.s	PROPN
taxlaw-12356	124	18	.	.	PROPN
taxlaw-12356	124	19	602	602	NUM
taxlaw-12356	124	20	,	,	PUNCT
taxlaw-12356	124	21	612	612	NUM
taxlaw-12356	124	22	(	(	PUNCT
taxlaw-12356	124	23	1971	1971	NUM
taxlaw-12356	124	24	)	)	PUNCT
taxlaw-12356	124	25	)	)	PUNCT
taxlaw-12356	124	26	.	.	PUNCT
taxlaw-12356	125	1	7	7	NUM
taxlaw-12356	125	2	u.s	u.s	PROPN
taxlaw-12356	125	3	.	.	PROPN
taxlaw-12356	125	4	const	const	PROPN
taxlaw-12356	125	5	.	.	PUNCT
taxlaw-12356	126	1	amend	amend	PROPN
taxlaw-12356	126	2	.	.	PUNCT
taxlaw-12356	127	1	i.	i.	PROPN
taxlaw-12356	127	2	columbia	columbia	PROPN
taxlaw-12356	127	3	journal	journal	PROPN
taxlaw-12356	127	4	of	of	ADP
taxlaw-12356	127	5	tax	tax	NOUN
taxlaw-12356	127	6	law	law	NOUN
taxlaw-12356	128	1	[	[	X
taxlaw-12356	128	2	vol	vol	NOUN
taxlaw-12356	128	3	:	:	PUNCT
taxlaw-12356	128	4	15:1	15:1	NUM
taxlaw-12356	128	5	82	82	NUM
taxlaw-12356	128	6	challenges	challenge	NOUN
taxlaw-12356	128	7	.	.	PUNCT
taxlaw-12356	129	1	now	now	ADV
taxlaw-12356	129	2	,	,	PUNCT
taxlaw-12356	129	3	of	of	ADP
taxlaw-12356	129	4	course	course	NOUN
taxlaw-12356	129	5	,	,	PUNCT
taxlaw-12356	129	6	states	state	NOUN
taxlaw-12356	129	7	may	may	AUX
taxlaw-12356	129	8	directly	directly	ADV
taxlaw-12356	129	9	fund	fund	VERB
taxlaw-12356	129	10	private	private	ADJ
taxlaw-12356	129	11	schools.8	schools.8	PROPN
taxlaw-12356	129	12	if	if	SCONJ
taxlaw-12356	129	13	they	they	PRON
taxlaw-12356	129	14	do	do	VERB
taxlaw-12356	129	15	,	,	PUNCT
taxlaw-12356	129	16	however	however	ADV
taxlaw-12356	129	17	,	,	PUNCT
taxlaw-12356	129	18	they	they	PRON
taxlaw-12356	129	19	may	may	AUX
taxlaw-12356	129	20	not	not	PART
taxlaw-12356	129	21	exclude	exclude	VERB
taxlaw-12356	129	22	religious	religious	ADJ
taxlaw-12356	129	23	schools	school	NOUN
taxlaw-12356	129	24	on	on	ADP
taxlaw-12356	129	25	the	the	DET
taxlaw-12356	129	26	basis	basis	NOUN
taxlaw-12356	129	27	that	that	SCONJ
taxlaw-12356	129	28	they	they	PRON
taxlaw-12356	129	29	are	be	AUX
taxlaw-12356	129	30	religious.9	religious.9	PROPN
taxlaw-12356	129	31	but	but	CCONJ
taxlaw-12356	129	32	these	these	PRON
taxlaw-12356	129	33	are	be	AUX
taxlaw-12356	129	34	only	only	ADV
taxlaw-12356	129	35	recent	recent	ADJ
taxlaw-12356	129	36	developments	development	NOUN
taxlaw-12356	129	37	,	,	PUNCT
taxlaw-12356	129	38	and	and	CCONJ
taxlaw-12356	129	39	the	the	DET
taxlaw-12356	129	40	earlier	early	ADJ
taxlaw-12356	129	41	cases	case	NOUN
taxlaw-12356	129	42	show	show	VERB
taxlaw-12356	129	43	much	much	ADV
taxlaw-12356	129	44	more	more	ADV
taxlaw-12356	129	45	restrictive	restrictive	ADJ
taxlaw-12356	129	46	interpretations	interpretation	NOUN
taxlaw-12356	129	47	of	of	ADP
taxlaw-12356	129	48	the	the	DET
taxlaw-12356	129	49	religion	religion	NOUN
taxlaw-12356	129	50	clauses	clause	NOUN
taxlaw-12356	129	51	,	,	PUNCT
taxlaw-12356	129	52	and	and	CCONJ
taxlaw-12356	129	53	,	,	PUNCT
taxlaw-12356	129	54	more	more	ADV
taxlaw-12356	129	55	poignantly	poignantly	ADV
taxlaw-12356	129	56	,	,	PUNCT
taxlaw-12356	129	57	the	the	DET
taxlaw-12356	129	58	higher	high	ADJ
taxlaw-12356	129	59	importance	importance	NOUN
taxlaw-12356	129	60	of	of	ADP
taxlaw-12356	129	61	indirectness	indirectness	NOUN
taxlaw-12356	129	62	in	in	ADP
taxlaw-12356	129	63	school	school	NOUN
taxlaw-12356	129	64	choice	choice	NOUN
taxlaw-12356	129	65	funding	funding	NOUN
taxlaw-12356	129	66	schemes	scheme	NOUN
taxlaw-12356	129	67	which	which	PRON
taxlaw-12356	129	68	tax	tax	NOUN
taxlaw-12356	129	69	credits	credit	NOUN
taxlaw-12356	129	70	provided	provide	VERB
taxlaw-12356	129	71	.	.	PUNCT
taxlaw-12356	130	1	1	1	NUM
taxlaw-12356	130	2	.	.	X
taxlaw-12356	130	3	1947–1983	1947–1983	NUM
taxlaw-12356	130	4	:	:	PUNCT
taxlaw-12356	130	5	public	public	ADJ
taxlaw-12356	130	6	aid	aid	NOUN
taxlaw-12356	130	7	restricted	restrict	VERB
taxlaw-12356	130	8	to	to	ADP
taxlaw-12356	130	9	secular	secular	ADJ
taxlaw-12356	130	10	purposes	purpose	NOUN
taxlaw-12356	130	11	beginning	begin	VERB
taxlaw-12356	130	12	in	in	ADP
taxlaw-12356	130	13	the	the	DET
taxlaw-12356	130	14	mid	mid	ADJ
taxlaw-12356	130	15	-	-	ADJ
taxlaw-12356	130	16	twentieth	twentieth	ADJ
taxlaw-12356	130	17	century	century	NOUN
taxlaw-12356	130	18	,	,	PUNCT
taxlaw-12356	130	19	public	public	ADJ
taxlaw-12356	130	20	aid	aid	NOUN
taxlaw-12356	130	21	to	to	ADP
taxlaw-12356	130	22	private	private	ADJ
taxlaw-12356	130	23	schools	school	NOUN
taxlaw-12356	130	24	was	be	AUX
taxlaw-12356	130	25	permissible	permissible	ADJ
taxlaw-12356	130	26	only	only	ADV
taxlaw-12356	130	27	if	if	SCONJ
taxlaw-12356	130	28	it	it	PRON
taxlaw-12356	130	29	was	be	AUX
taxlaw-12356	130	30	restricted	restrict	VERB
taxlaw-12356	130	31	to	to	ADP
taxlaw-12356	130	32	secular	secular	ADJ
taxlaw-12356	130	33	purposes	purpose	NOUN
taxlaw-12356	130	34	.	.	PUNCT
taxlaw-12356	131	1	the	the	DET
taxlaw-12356	131	2	supreme	supreme	PROPN
taxlaw-12356	131	3	court	court	PROPN
taxlaw-12356	131	4	first	first	ADV
taxlaw-12356	131	5	applied	apply	VERB
taxlaw-12356	131	6	the	the	DET
taxlaw-12356	131	7	religion	religion	NOUN
taxlaw-12356	131	8	clauses	clause	NOUN
taxlaw-12356	131	9	to	to	ADP
taxlaw-12356	131	10	the	the	DET
taxlaw-12356	131	11	states	state	NOUN
taxlaw-12356	131	12	in	in	ADP
taxlaw-12356	131	13	1947.10	1947.10	NUM
taxlaw-12356	131	14	it	it	PRON
taxlaw-12356	131	15	upheld	uphold	VERB
taxlaw-12356	131	16	a	a	DET
taxlaw-12356	131	17	new	new	PROPN
taxlaw-12356	131	18	jersey	jersey	PROPN
taxlaw-12356	131	19	program	program	NOUN
taxlaw-12356	131	20	that	that	PRON
taxlaw-12356	131	21	reimbursed	reimburse	VERB
taxlaw-12356	131	22	parents	parent	NOUN
taxlaw-12356	131	23	,	,	PUNCT
taxlaw-12356	131	24	including	include	VERB
taxlaw-12356	131	25	parents	parent	NOUN
taxlaw-12356	131	26	of	of	ADP
taxlaw-12356	131	27	children	child	NOUN
taxlaw-12356	131	28	at	at	ADP
taxlaw-12356	131	29	parochial	parochial	ADJ
taxlaw-12356	131	30	schools	school	NOUN
taxlaw-12356	131	31	,	,	PUNCT
taxlaw-12356	131	32	for	for	ADP
taxlaw-12356	131	33	the	the	DET
taxlaw-12356	131	34	costs	cost	NOUN
taxlaw-12356	131	35	of	of	ADP
taxlaw-12356	131	36	transporting	transport	VERB
taxlaw-12356	131	37	their	their	PRON
taxlaw-12356	131	38	children	child	NOUN
taxlaw-12356	131	39	to	to	PART
taxlaw-12356	131	40	school.11	school.11	VERB
taxlaw-12356	131	41	the	the	DET
taxlaw-12356	131	42	first	first	ADJ
taxlaw-12356	131	43	amendment	amendment	NOUN
taxlaw-12356	131	44	allowed	allow	VERB
taxlaw-12356	131	45	this	this	DET
taxlaw-12356	131	46	program	program	NOUN
taxlaw-12356	131	47	because	because	SCONJ
taxlaw-12356	131	48	it	it	PRON
taxlaw-12356	131	49	was	be	AUX
taxlaw-12356	131	50	available	available	ADJ
taxlaw-12356	131	51	to	to	ADP
taxlaw-12356	131	52	all	all	DET
taxlaw-12356	131	53	families	family	NOUN
taxlaw-12356	131	54	,	,	PUNCT
taxlaw-12356	131	55	regardless	regardless	ADV
taxlaw-12356	131	56	of	of	ADP
taxlaw-12356	131	57	religion	religion	NOUN
taxlaw-12356	131	58	,	,	PUNCT
taxlaw-12356	131	59	and	and	CCONJ
taxlaw-12356	131	60	the	the	DET
taxlaw-12356	131	61	services	service	NOUN
taxlaw-12356	131	62	were	be	AUX
taxlaw-12356	131	63	“	"	PUNCT
taxlaw-12356	131	64	separate	separate	ADJ
taxlaw-12356	131	65	and	and	CCONJ
taxlaw-12356	131	66	so	so	ADV
taxlaw-12356	131	67	indisputably	indisputably	ADV
taxlaw-12356	131	68	marked	mark	VERB
taxlaw-12356	131	69	off	off	ADP
taxlaw-12356	131	70	from	from	ADP
taxlaw-12356	131	71	the	the	DET
taxlaw-12356	131	72	religious	religious	ADJ
taxlaw-12356	131	73	function	function	NOUN
taxlaw-12356	131	74	”	"	PUNCT
taxlaw-12356	131	75	of	of	ADP
taxlaw-12356	131	76	parochial	parochial	ADJ
taxlaw-12356	131	77	schools.12	schools.12	NOUN
taxlaw-12356	131	78	state	state	NOUN
taxlaw-12356	131	79	aid	aid	NOUN
taxlaw-12356	131	80	to	to	ADP
taxlaw-12356	131	81	private	private	ADJ
taxlaw-12356	131	82	religious	religious	ADJ
taxlaw-12356	131	83	schools	school	NOUN
taxlaw-12356	131	84	remained	remain	VERB
taxlaw-12356	131	85	permissible	permissible	ADJ
taxlaw-12356	131	86	for	for	ADP
taxlaw-12356	131	87	the	the	DET
taxlaw-12356	131	88	next	next	ADJ
taxlaw-12356	131	89	forty	forty	NUM
taxlaw-12356	131	90	years	year	NOUN
taxlaw-12356	131	91	,	,	PUNCT
taxlaw-12356	131	92	as	as	ADV
taxlaw-12356	131	93	long	long	ADV
taxlaw-12356	131	94	as	as	SCONJ
taxlaw-12356	131	95	it	it	PRON
taxlaw-12356	131	96	was	be	AUX
taxlaw-12356	131	97	restricted	restrict	VERB
taxlaw-12356	131	98	to	to	ADP
taxlaw-12356	131	99	secular	secular	ADJ
taxlaw-12356	131	100	purposes	purpose	NOUN
taxlaw-12356	131	101	.	.	PUNCT
taxlaw-12356	132	1	the	the	DET
taxlaw-12356	132	2	court	court	NOUN
taxlaw-12356	132	3	upheld	uphold	VERB
taxlaw-12356	132	4	state	state	NOUN
taxlaw-12356	132	5	statutes	statute	NOUN
taxlaw-12356	132	6	under	under	ADP
taxlaw-12356	132	7	which	which	PRON
taxlaw-12356	132	8	states	state	NOUN
taxlaw-12356	132	9	loaned	loan	VERB
taxlaw-12356	132	10	secular	secular	ADJ
taxlaw-12356	132	11	textbooks	textbook	NOUN
taxlaw-12356	132	12	to	to	ADP
taxlaw-12356	132	13	students	student	NOUN
taxlaw-12356	132	14	in	in	ADP
taxlaw-12356	132	15	public	public	ADJ
taxlaw-12356	132	16	and	and	CCONJ
taxlaw-12356	132	17	nonpublic	nonpublic	ADJ
taxlaw-12356	132	18	schools	school	NOUN
taxlaw-12356	132	19	for	for	ADP
taxlaw-12356	132	20	free13	free13	NOUN
taxlaw-12356	132	21	and	and	CCONJ
taxlaw-12356	132	22	funded	fund	VERB
taxlaw-12356	132	23	facilities	facility	NOUN
taxlaw-12356	132	24	at	at	ADP
taxlaw-12356	132	25	religious	religious	ADJ
taxlaw-12356	132	26	schools	school	NOUN
taxlaw-12356	132	27	that	that	PRON
taxlaw-12356	132	28	would	would	AUX
taxlaw-12356	132	29	never	never	ADV
taxlaw-12356	132	30	be	be	AUX
taxlaw-12356	132	31	used	use	VERB
taxlaw-12356	132	32	for	for	ADP
taxlaw-12356	132	33	religious	religious	ADJ
taxlaw-12356	132	34	purposes.14	purposes.14	NOUN
taxlaw-12356	132	35	it	it	PRON
taxlaw-12356	132	36	was	be	AUX
taxlaw-12356	132	37	similarly	similarly	ADV
taxlaw-12356	132	38	permissible	permissible	ADJ
taxlaw-12356	132	39	for	for	SCONJ
taxlaw-12356	132	40	states	state	NOUN
taxlaw-12356	132	41	to	to	PART
taxlaw-12356	132	42	“	"	PUNCT
taxlaw-12356	132	43	include	include	VERB
taxlaw-12356	132	44	church	church	NOUN
taxlaw-12356	132	45	-	-	PUNCT
taxlaw-12356	132	46	related	relate	VERB
taxlaw-12356	132	47	schools	school	NOUN
taxlaw-12356	132	48	in	in	ADP
taxlaw-12356	132	49	programs	program	NOUN
taxlaw-12356	132	50	providing	provide	VERB
taxlaw-12356	132	51	bus	bus	NOUN
taxlaw-12356	132	52	transportation	transportation	NOUN
taxlaw-12356	132	53	,	,	PUNCT
taxlaw-12356	132	54	school	school	NOUN
taxlaw-12356	132	55	lunches	lunch	NOUN
taxlaw-12356	132	56	,	,	PUNCT
taxlaw-12356	132	57	and	and	CCONJ
taxlaw-12356	132	58	public	public	ADJ
taxlaw-12356	132	59	health	health	NOUN
taxlaw-12356	132	60	facilities	facility	NOUN
taxlaw-12356	132	61	.	.	PUNCT
taxlaw-12356	132	62	.	.	PUNCT
taxlaw-12356	132	63	.	.	PUNCT
taxlaw-12356	133	1	.”15	.”15	PUNCT
taxlaw-12356	134	1	it	it	PRON
taxlaw-12356	134	2	was	be	AUX
taxlaw-12356	134	3	not	not	PART
taxlaw-12356	134	4	a	a	DET
taxlaw-12356	134	5	constitutional	constitutional	ADJ
taxlaw-12356	134	6	problem	problem	NOUN
taxlaw-12356	134	7	that	that	PRON
taxlaw-12356	134	8	state	state	NOUN
taxlaw-12356	134	9	support	support	NOUN
taxlaw-12356	134	10	subsidized	subsidize	VERB
taxlaw-12356	134	11	some	some	DET
taxlaw-12356	134	12	costs	cost	NOUN
taxlaw-12356	134	13	of	of	ADP
taxlaw-12356	134	14	attending	attend	VERB
taxlaw-12356	134	15	religious	religious	ADJ
taxlaw-12356	134	16	schools	school	NOUN
taxlaw-12356	134	17	;	;	PUNCT
taxlaw-12356	134	18	lightening	lighten	VERB
taxlaw-12356	134	19	the	the	DET
taxlaw-12356	134	20	8	8	NUM
taxlaw-12356	134	21	see	see	NOUN
taxlaw-12356	134	22	trinity	trinity	PROPN
taxlaw-12356	134	23	lutheran	lutheran	PROPN
taxlaw-12356	134	24	church	church	PROPN
taxlaw-12356	134	25	of	of	ADP
taxlaw-12356	134	26	columbia	columbia	PROPN
taxlaw-12356	134	27	,	,	PUNCT
taxlaw-12356	134	28	inc	inc	PROPN
taxlaw-12356	134	29	.	.	PROPN
taxlaw-12356	135	1	v.	v.	PROPN
taxlaw-12356	135	2	comer	comer	PROPN
taxlaw-12356	135	3	,	,	PUNCT
taxlaw-12356	135	4	582	582	NUM
taxlaw-12356	135	5	u.s	u.s	PROPN
taxlaw-12356	135	6	.	.	PROPN
taxlaw-12356	135	7	449	449	NUM
taxlaw-12356	135	8	,	,	PUNCT
taxlaw-12356	135	9	467	467	NUM
taxlaw-12356	135	10	(	(	PUNCT
taxlaw-12356	135	11	2017	2017	NUM
taxlaw-12356	135	12	)	)	PUNCT
taxlaw-12356	136	1	(	(	PUNCT
taxlaw-12356	136	2	“	"	PUNCT
taxlaw-12356	136	3	[	[	X
taxlaw-12356	136	4	t]he	t]he	ADV
taxlaw-12356	136	5	exclusion	exclusion	NOUN
taxlaw-12356	136	6	of	of	ADP
taxlaw-12356	136	7	trinity	trinity	NOUN
taxlaw-12356	136	8	lutheran	lutheran	PROPN
taxlaw-12356	136	9	from	from	ADP
taxlaw-12356	136	10	a	a	DET
taxlaw-12356	136	11	public	public	ADJ
taxlaw-12356	136	12	benefit	benefit	NOUN
taxlaw-12356	136	13	for	for	ADP
taxlaw-12356	136	14	which	which	PRON
taxlaw-12356	136	15	it	it	PRON
taxlaw-12356	136	16	is	be	AUX
taxlaw-12356	136	17	otherwise	otherwise	ADV
taxlaw-12356	136	18	qualified	qualified	ADJ
taxlaw-12356	136	19	,	,	PUNCT
taxlaw-12356	136	20	solely	solely	ADV
taxlaw-12356	136	21	because	because	SCONJ
taxlaw-12356	136	22	it	it	PRON
taxlaw-12356	136	23	is	be	AUX
taxlaw-12356	136	24	a	a	DET
taxlaw-12356	136	25	church	church	NOUN
taxlaw-12356	136	26	,	,	PUNCT
taxlaw-12356	136	27	is	be	AUX
taxlaw-12356	136	28	odious	odious	ADJ
taxlaw-12356	136	29	to	to	ADP
taxlaw-12356	136	30	our	our	PRON
taxlaw-12356	136	31	constitution	constitution	NOUN
taxlaw-12356	136	32	all	all	DET
taxlaw-12356	136	33	the	the	DET
taxlaw-12356	136	34	same	same	ADJ
taxlaw-12356	136	35	,	,	PUNCT
taxlaw-12356	136	36	and	and	CCONJ
taxlaw-12356	136	37	can	can	AUX
taxlaw-12356	136	38	not	not	PART
taxlaw-12356	136	39	stand	stand	VERB
taxlaw-12356	136	40	.	.	PUNCT
taxlaw-12356	136	41	”	"	PUNCT
taxlaw-12356	136	42	)	)	PUNCT
taxlaw-12356	136	43	;	;	PUNCT
taxlaw-12356	136	44	espinoza	espinoza	PROPN
taxlaw-12356	136	45	v.	v.	PROPN
taxlaw-12356	136	46	montana	montana	PROPN
taxlaw-12356	136	47	dep’t	dep’t	PROPN
taxlaw-12356	136	48	of	of	ADP
taxlaw-12356	136	49	revenue	revenue	NOUN
taxlaw-12356	136	50	,	,	PUNCT
taxlaw-12356	136	51	140	140	NUM
taxlaw-12356	136	52	s.	s.	PROPN
taxlaw-12356	136	53	ct	ct	PROPN
taxlaw-12356	136	54	.	.	PROPN
taxlaw-12356	136	55	2246	2246	NUM
taxlaw-12356	136	56	,	,	PUNCT
taxlaw-12356	136	57	2261	2261	NUM
taxlaw-12356	136	58	(	(	PUNCT
taxlaw-12356	136	59	2020	2020	NUM
taxlaw-12356	136	60	)	)	PUNCT
taxlaw-12356	136	61	(	(	PUNCT
taxlaw-12356	136	62	“	"	PUNCT
taxlaw-12356	136	63	a	a	DET
taxlaw-12356	136	64	state	state	NOUN
taxlaw-12356	136	65	need	need	AUX
taxlaw-12356	136	66	not	not	PART
taxlaw-12356	136	67	subsidize	subsidize	VERB
taxlaw-12356	136	68	private	private	ADJ
taxlaw-12356	136	69	education	education	NOUN
taxlaw-12356	136	70	.	.	PUNCT
taxlaw-12356	137	1	but	but	CCONJ
taxlaw-12356	137	2	once	once	ADV
taxlaw-12356	137	3	a	a	DET
taxlaw-12356	137	4	state	state	NOUN
taxlaw-12356	137	5	decides	decide	VERB
taxlaw-12356	137	6	to	to	PART
taxlaw-12356	137	7	do	do	VERB
taxlaw-12356	137	8	so	so	ADV
taxlaw-12356	137	9	,	,	PUNCT
taxlaw-12356	137	10	it	it	PRON
taxlaw-12356	137	11	can	can	AUX
taxlaw-12356	137	12	not	not	PART
taxlaw-12356	137	13	disqualify	disqualify	VERB
taxlaw-12356	137	14	some	some	DET
taxlaw-12356	137	15	private	private	ADJ
taxlaw-12356	137	16	schools	school	NOUN
taxlaw-12356	137	17	solely	solely	ADV
taxlaw-12356	137	18	because	because	SCONJ
taxlaw-12356	137	19	they	they	PRON
taxlaw-12356	137	20	are	be	AUX
taxlaw-12356	137	21	religious	religious	ADJ
taxlaw-12356	137	22	.	.	PUNCT
taxlaw-12356	137	23	”	"	PUNCT
taxlaw-12356	137	24	)	)	PUNCT
taxlaw-12356	137	25	;	;	PUNCT
taxlaw-12356	137	26	carson	carson	PROPN
taxlaw-12356	137	27	v.	v.	ADP
taxlaw-12356	137	28	makin	makin	PROPN
taxlaw-12356	137	29	,	,	PUNCT
taxlaw-12356	137	30	142	142	NUM
taxlaw-12356	137	31	s.	s.	PROPN
taxlaw-12356	137	32	ct	ct	PROPN
taxlaw-12356	137	33	.	.	PROPN
taxlaw-12356	137	34	1987	1987	NUM
taxlaw-12356	137	35	,	,	PUNCT
taxlaw-12356	137	36	2002	2002	NUM
taxlaw-12356	137	37	(	(	PUNCT
taxlaw-12356	137	38	2022	2022	NUM
taxlaw-12356	137	39	)	)	PUNCT
taxlaw-12356	137	40	(	(	PUNCT
taxlaw-12356	137	41	holding	hold	VERB
taxlaw-12356	137	42	that	that	DET
taxlaw-12356	137	43	maine	maine	PROPN
taxlaw-12356	137	44	’s	’s	PART
taxlaw-12356	137	45	tuition	tuition	NOUN
taxlaw-12356	137	46	assistance	assistance	NOUN
taxlaw-12356	137	47	payments	payment	NOUN
taxlaw-12356	137	48	program	program	NOUN
taxlaw-12356	137	49	could	could	AUX
taxlaw-12356	137	50	not	not	PART
taxlaw-12356	137	51	exclude	exclude	VERB
taxlaw-12356	137	52	otherwise	otherwise	ADV
taxlaw-12356	137	53	eligible	eligible	ADJ
taxlaw-12356	137	54	schools	school	NOUN
taxlaw-12356	137	55	on	on	ADP
taxlaw-12356	137	56	the	the	DET
taxlaw-12356	137	57	basis	basis	NOUN
taxlaw-12356	137	58	of	of	ADP
taxlaw-12356	137	59	their	their	PRON
taxlaw-12356	137	60	religious	religious	ADJ
taxlaw-12356	137	61	exercise	exercise	NOUN
taxlaw-12356	137	62	)	)	PUNCT
taxlaw-12356	137	63	.	.	PUNCT
taxlaw-12356	138	1	9	9	NUM
taxlaw-12356	138	2	carson	carson	PROPN
taxlaw-12356	138	3	,	,	PUNCT
taxlaw-12356	138	4	142	142	NUM
taxlaw-12356	138	5	s.	s.	PROPN
taxlaw-12356	138	6	ct	ct	PROPN
taxlaw-12356	138	7	.	.	PUNCT
taxlaw-12356	139	1	at	at	ADP
taxlaw-12356	139	2	1997	1997	NUM
taxlaw-12356	139	3	.	.	PUNCT
taxlaw-12356	140	1	10	10	NUM
taxlaw-12356	140	2	everson	everson	NOUN
taxlaw-12356	140	3	v.	v.	PROPN
taxlaw-12356	140	4	bd	bd	PROPN
taxlaw-12356	140	5	.	.	PROPN
taxlaw-12356	140	6	of	of	ADP
taxlaw-12356	140	7	educ	educ	PROPN
taxlaw-12356	140	8	.	.	PUNCT
taxlaw-12356	140	9	,	,	PUNCT
taxlaw-12356	140	10	330	330	NUM
taxlaw-12356	140	11	u.s	u.s	PROPN
taxlaw-12356	140	12	.	.	PROPN
taxlaw-12356	140	13	1	1	NUM
taxlaw-12356	140	14	,	,	PUNCT
taxlaw-12356	140	15	8	8	NUM
taxlaw-12356	140	16	(	(	PUNCT
taxlaw-12356	140	17	1947	1947	NUM
taxlaw-12356	140	18	)	)	PUNCT
taxlaw-12356	140	19	;	;	PUNCT
taxlaw-12356	140	20	sch	sch	PROPN
taxlaw-12356	140	21	.	.	PROPN
taxlaw-12356	140	22	dist	dist	PROPN
taxlaw-12356	140	23	.	.	PUNCT
taxlaw-12356	141	1	v.	v.	ADP
taxlaw-12356	141	2	ball	ball	PROPN
taxlaw-12356	141	3	,	,	PUNCT
taxlaw-12356	141	4	473	473	NUM
taxlaw-12356	141	5	u.s	u.s	PROPN
taxlaw-12356	141	6	.	.	PROPN
taxlaw-12356	141	7	373	373	NUM
taxlaw-12356	141	8	,	,	PUNCT
taxlaw-12356	141	9	381	381	NUM
taxlaw-12356	141	10	(	(	PUNCT
taxlaw-12356	141	11	1985	1985	NUM
taxlaw-12356	141	12	)	)	PUNCT
taxlaw-12356	141	13	,	,	PUNCT
taxlaw-12356	141	14	overruled	overrule	VERB
taxlaw-12356	141	15	by	by	ADP
taxlaw-12356	141	16	agostini	agostini	PROPN
taxlaw-12356	141	17	v.	v.	ADP
taxlaw-12356	141	18	felton	felton	PROPN
taxlaw-12356	141	19	,	,	PUNCT
taxlaw-12356	141	20	521	521	NUM
taxlaw-12356	141	21	u.s	u.s	PROPN
taxlaw-12356	141	22	.	.	PROPN
taxlaw-12356	141	23	203	203	NUM
taxlaw-12356	141	24	,	,	PUNCT
taxlaw-12356	141	25	235	235	NUM
taxlaw-12356	141	26	(	(	PUNCT
taxlaw-12356	141	27	1997	1997	NUM
taxlaw-12356	141	28	)	)	PUNCT
taxlaw-12356	141	29	(	(	PUNCT
taxlaw-12356	141	30	“	"	PUNCT
taxlaw-12356	141	31	everson	everson	PROPN
taxlaw-12356	141	32	made	make	VERB
taxlaw-12356	141	33	clear	clear	ADJ
taxlaw-12356	141	34	that	that	SCONJ
taxlaw-12356	141	35	the	the	DET
taxlaw-12356	141	36	guarantees	guarantee	NOUN
taxlaw-12356	141	37	of	of	ADP
taxlaw-12356	141	38	the	the	DET
taxlaw-12356	141	39	establishment	establishment	NOUN
taxlaw-12356	141	40	clause	clause	NOUN
taxlaw-12356	141	41	apply	apply	VERB
taxlaw-12356	141	42	to	to	ADP
taxlaw-12356	141	43	the	the	DET
taxlaw-12356	141	44	state	state	NOUN
taxlaw-12356	141	45	.	.	PUNCT
taxlaw-12356	141	46	.	.	PUNCT
taxlaw-12356	141	47	.	.	PUNCT
taxlaw-12356	141	48	.	.	PUNCT
taxlaw-12356	141	49	”	"	PUNCT
taxlaw-12356	141	50	)	)	PUNCT
taxlaw-12356	141	51	.	.	PUNCT
taxlaw-12356	142	1	even	even	ADV
taxlaw-12356	142	2	before	before	SCONJ
taxlaw-12356	142	3	the	the	DET
taxlaw-12356	142	4	religion	religion	NOUN
taxlaw-12356	142	5	clauses	clause	NOUN
taxlaw-12356	142	6	were	be	AUX
taxlaw-12356	142	7	incorporated	incorporate	VERB
taxlaw-12356	142	8	against	against	ADP
taxlaw-12356	142	9	the	the	DET
taxlaw-12356	142	10	states	state	NOUN
taxlaw-12356	142	11	,	,	PUNCT
taxlaw-12356	142	12	louisiana	louisiana	PROPN
taxlaw-12356	142	13	taxpayers	taxpayer	NOUN
taxlaw-12356	142	14	challenged	challenge	VERB
taxlaw-12356	142	15	a	a	DET
taxlaw-12356	142	16	state	state	NOUN
taxlaw-12356	142	17	program	program	NOUN
taxlaw-12356	142	18	that	that	PRON
taxlaw-12356	142	19	loaned	loan	VERB
taxlaw-12356	142	20	secular	secular	ADJ
taxlaw-12356	142	21	textbooks	textbook	NOUN
taxlaw-12356	142	22	to	to	ADP
taxlaw-12356	142	23	all	all	DET
taxlaw-12356	142	24	schoolchildren	schoolchildren	NOUN
taxlaw-12356	142	25	,	,	PUNCT
taxlaw-12356	142	26	including	include	VERB
taxlaw-12356	142	27	those	those	PRON
taxlaw-12356	142	28	in	in	ADP
taxlaw-12356	142	29	religious	religious	ADJ
taxlaw-12356	142	30	schools	school	NOUN
taxlaw-12356	142	31	.	.	PUNCT
taxlaw-12356	143	1	cochran	cochran	PROPN
taxlaw-12356	143	2	v.	v.	PROPN
taxlaw-12356	143	3	la	la	PROPN
taxlaw-12356	143	4	.	.	PUNCT
taxlaw-12356	144	1	state	state	PROPN
taxlaw-12356	144	2	bd	bd	PROPN
taxlaw-12356	144	3	.	.	PROPN
taxlaw-12356	144	4	of	of	ADP
taxlaw-12356	144	5	educ	educ	PROPN
taxlaw-12356	144	6	.	.	PUNCT
taxlaw-12356	145	1	,	,	PUNCT
taxlaw-12356	145	2	281	281	NUM
taxlaw-12356	145	3	u.s	u.s	PROPN
taxlaw-12356	145	4	.	.	PROPN
taxlaw-12356	145	5	370	370	NUM
taxlaw-12356	145	6	,	,	PUNCT
taxlaw-12356	145	7	374	374	NUM
taxlaw-12356	145	8	(	(	PUNCT
taxlaw-12356	145	9	1930	1930	NUM
taxlaw-12356	145	10	)	)	PUNCT
taxlaw-12356	145	11	;	;	PUNCT
taxlaw-12356	145	12	they	they	PRON
taxlaw-12356	145	13	argued	argue	VERB
taxlaw-12356	145	14	that	that	SCONJ
taxlaw-12356	145	15	the	the	DET
taxlaw-12356	145	16	program	program	NOUN
taxlaw-12356	145	17	violated	violate	VERB
taxlaw-12356	145	18	the	the	DET
taxlaw-12356	145	19	fourteenth	fourteenth	ADJ
taxlaw-12356	145	20	amendment	amendment	NOUN
taxlaw-12356	145	21	by	by	ADP
taxlaw-12356	145	22	taking	take	VERB
taxlaw-12356	145	23	their	their	PRON
taxlaw-12356	145	24	private	private	ADJ
taxlaw-12356	145	25	property	property	NOUN
taxlaw-12356	145	26	(	(	PUNCT
taxlaw-12356	145	27	their	their	PRON
taxlaw-12356	145	28	taxes	taxis	NOUN
taxlaw-12356	145	29	paid	pay	VERB
taxlaw-12356	145	30	)	)	PUNCT
taxlaw-12356	145	31	for	for	ADP
taxlaw-12356	145	32	a	a	DET
taxlaw-12356	145	33	private	private	ADJ
taxlaw-12356	145	34	purpose	purpose	NOUN
taxlaw-12356	145	35	(	(	PUNCT
taxlaw-12356	145	36	aiding	aid	VERB
taxlaw-12356	145	37	nonpublic	nonpublic	ADJ
taxlaw-12356	145	38	schools	school	NOUN
taxlaw-12356	145	39	)	)	PUNCT
taxlaw-12356	145	40	.	.	PUNCT
taxlaw-12356	146	1	i	i	PRON
taxlaw-12356	146	2	d.	d.	PROPN
taxlaw-12356	146	3	the	the	DET
taxlaw-12356	146	4	supreme	supreme	PROPN
taxlaw-12356	146	5	court	court	PROPN
taxlaw-12356	146	6	upheld	uphold	VERB
taxlaw-12356	146	7	the	the	DET
taxlaw-12356	146	8	program	program	NOUN
taxlaw-12356	146	9	because	because	SCONJ
taxlaw-12356	146	10	it	it	PRON
taxlaw-12356	146	11	served	serve	VERB
taxlaw-12356	146	12	the	the	DET
taxlaw-12356	146	13	public	public	ADJ
taxlaw-12356	146	14	purpose	purpose	NOUN
taxlaw-12356	146	15	of	of	ADP
taxlaw-12356	146	16	education	education	NOUN
taxlaw-12356	146	17	.	.	PUNCT
taxlaw-12356	147	1	i	i	PRON
taxlaw-12356	147	2	d.	d.	PROPN
taxlaw-12356	147	3	at	at	ADP
taxlaw-12356	147	4	375	375	NUM
taxlaw-12356	147	5	.	.	PUNCT
taxlaw-12356	148	1	the	the	DET
taxlaw-12356	148	2	program	program	NOUN
taxlaw-12356	148	3	did	do	AUX
taxlaw-12356	148	4	not	not	PART
taxlaw-12356	148	5	single	single	VERB
taxlaw-12356	148	6	out	out	ADP
taxlaw-12356	148	7	religious	religious	ADJ
taxlaw-12356	148	8	schools	school	NOUN
taxlaw-12356	148	9	or	or	CCONJ
taxlaw-12356	148	10	their	their	PRON
taxlaw-12356	148	11	students	student	NOUN
taxlaw-12356	148	12	;	;	PUNCT
taxlaw-12356	148	13	furthermore	furthermore	ADV
taxlaw-12356	148	14	,	,	PUNCT
taxlaw-12356	148	15	the	the	DET
taxlaw-12356	148	16	program	program	NOUN
taxlaw-12356	148	17	benefited	benefit	VERB
taxlaw-12356	148	18	the	the	DET
taxlaw-12356	148	19	students	student	NOUN
taxlaw-12356	148	20	,	,	PUNCT
taxlaw-12356	148	21	not	not	PART
taxlaw-12356	148	22	the	the	DET
taxlaw-12356	148	23	schools	school	NOUN
taxlaw-12356	148	24	.	.	PUNCT
taxlaw-12356	149	1	i	i	PRON
taxlaw-12356	149	2	d.	d.	PROPN
taxlaw-12356	149	3	at	at	ADP
taxlaw-12356	149	4	374	374	NUM
taxlaw-12356	149	5	-	-	SYM
taxlaw-12356	149	6	75	75	NUM
taxlaw-12356	149	7	.	.	PUNCT
taxlaw-12356	150	1	11	11	NUM
taxlaw-12356	150	2	everson	everson	NOUN
taxlaw-12356	150	3	,	,	PUNCT
taxlaw-12356	150	4	330	330	NUM
taxlaw-12356	150	5	u.s	u.s	PROPN
taxlaw-12356	150	6	.	.	PROPN
taxlaw-12356	150	7	at	at	ADP
taxlaw-12356	150	8	17	17	NUM
taxlaw-12356	150	9	.	.	PUNCT
taxlaw-12356	150	10	12	12	NUM
taxlaw-12356	151	1	i	i	PRON
taxlaw-12356	151	2	d.	d.	PROPN
taxlaw-12356	151	3	at	at	ADP
taxlaw-12356	151	4	18	18	NUM
taxlaw-12356	151	5	.	.	SYM
taxlaw-12356	151	6	13	13	NUM
taxlaw-12356	151	7	bd	bd	PROPN
taxlaw-12356	151	8	.	.	PROPN
taxlaw-12356	151	9	of	of	ADP
taxlaw-12356	151	10	educ	educ	PROPN
taxlaw-12356	151	11	.	.	PUNCT
taxlaw-12356	152	1	v.	v.	PROPN
taxlaw-12356	152	2	allen	allen	PROPN
taxlaw-12356	152	3	,	,	PUNCT
taxlaw-12356	152	4	392	392	NUM
taxlaw-12356	152	5	u.s	u.s	PROPN
taxlaw-12356	152	6	.	.	PROPN
taxlaw-12356	152	7	236	236	NUM
taxlaw-12356	152	8	,	,	PUNCT
taxlaw-12356	152	9	238	238	NUM
taxlaw-12356	152	10	(	(	PUNCT
taxlaw-12356	152	11	1968	1968	NUM
taxlaw-12356	152	12	)	)	PUNCT
taxlaw-12356	152	13	;	;	PUNCT
taxlaw-12356	152	14	meek	meek	NOUN
taxlaw-12356	152	15	v.	v.	PROPN
taxlaw-12356	152	16	pittenger	pittenger	PROPN
taxlaw-12356	152	17	,	,	PUNCT
taxlaw-12356	152	18	421	421	NUM
taxlaw-12356	152	19	u.s	u.s	PROPN
taxlaw-12356	152	20	.	.	PROPN
taxlaw-12356	152	21	349	349	NUM
taxlaw-12356	152	22	,	,	PUNCT
taxlaw-12356	152	23	362	362	NUM
taxlaw-12356	152	24	(	(	PUNCT
taxlaw-12356	152	25	1975	1975	NUM
taxlaw-12356	152	26	)	)	PUNCT
taxlaw-12356	152	27	,	,	PUNCT
taxlaw-12356	152	28	overruled	overrule	VERB
taxlaw-12356	152	29	by	by	ADP
taxlaw-12356	152	30	mitchell	mitchell	PROPN
taxlaw-12356	152	31	v.	v.	PROPN
taxlaw-12356	152	32	helms	helm	NOUN
taxlaw-12356	152	33	,	,	PUNCT
taxlaw-12356	152	34	530	530	NUM
taxlaw-12356	152	35	u.s	u.s	PROPN
taxlaw-12356	152	36	.	.	PROPN
taxlaw-12356	152	37	793	793	NUM
taxlaw-12356	152	38	,	,	PUNCT
taxlaw-12356	152	39	808	808	NUM
taxlaw-12356	152	40	(	(	PUNCT
taxlaw-12356	152	41	2000	2000	NUM
taxlaw-12356	152	42	)	)	PUNCT
taxlaw-12356	152	43	;	;	PUNCT
taxlaw-12356	152	44	wolman	wolman	NOUN
taxlaw-12356	152	45	v.	v.	PROPN
taxlaw-12356	152	46	walter	walter	PROPN
taxlaw-12356	152	47	,	,	PUNCT
taxlaw-12356	152	48	433	433	NUM
taxlaw-12356	152	49	u.s	u.s	PROPN
taxlaw-12356	152	50	.	.	PROPN
taxlaw-12356	152	51	229	229	NUM
taxlaw-12356	152	52	,	,	PUNCT
taxlaw-12356	152	53	232	232	NUM
taxlaw-12356	152	54	(	(	PUNCT
taxlaw-12356	152	55	1977	1977	NUM
taxlaw-12356	152	56	)	)	PUNCT
taxlaw-12356	152	57	,	,	PUNCT
taxlaw-12356	152	58	overruled	overrule	VERB
taxlaw-12356	152	59	by	by	ADP
taxlaw-12356	152	60	mitchell	mitchell	PROPN
taxlaw-12356	152	61	,	,	PUNCT
taxlaw-12356	152	62	530	530	NUM
taxlaw-12356	152	63	u.s	u.s	PROPN
taxlaw-12356	152	64	.	.	PROPN
taxlaw-12356	152	65	at	at	ADP
taxlaw-12356	152	66	801	801	NUM
taxlaw-12356	152	67	.	.	PUNCT
taxlaw-12356	153	1	14	14	NUM
taxlaw-12356	153	2	tilton	tilton	PROPN
taxlaw-12356	153	3	v.	v.	PROPN
taxlaw-12356	153	4	richardson	richardson	PROPN
taxlaw-12356	153	5	,	,	PUNCT
taxlaw-12356	153	6	403	403	NUM
taxlaw-12356	153	7	u.s	u.s	PROPN
taxlaw-12356	153	8	.	.	PROPN
taxlaw-12356	153	9	672	672	NUM
taxlaw-12356	153	10	,	,	PUNCT
taxlaw-12356	153	11	689	689	NUM
taxlaw-12356	153	12	(	(	PUNCT
taxlaw-12356	153	13	1971	1971	NUM
taxlaw-12356	153	14	)	)	PUNCT
taxlaw-12356	153	15	.	.	PUNCT
taxlaw-12356	154	1	15	15	NUM
taxlaw-12356	154	2	meek	meek	ADJ
taxlaw-12356	154	3	,	,	PUNCT
taxlaw-12356	154	4	421	421	NUM
taxlaw-12356	154	5	u.s	u.s	PROPN
taxlaw-12356	154	6	.	.	PROPN
taxlaw-12356	154	7	at	at	ADP
taxlaw-12356	154	8	364	364	NUM
taxlaw-12356	154	9	,	,	PUNCT
taxlaw-12356	154	10	overruled	overrule	VERB
taxlaw-12356	154	11	by	by	ADP
taxlaw-12356	154	12	mitchell	mitchell	PROPN
taxlaw-12356	154	13	,	,	PUNCT
taxlaw-12356	154	14	530	530	NUM
taxlaw-12356	154	15	u.s	u.s	PROPN
taxlaw-12356	154	16	.	.	PROPN
taxlaw-12356	154	17	at	at	ADP
taxlaw-12356	154	18	808	808	NUM
taxlaw-12356	154	19	.	.	PUNCT
taxlaw-12356	154	20	2023	2023	NUM
taxlaw-12356	154	21	]	]	PUNCT
taxlaw-12356	154	22	the	the	DET
taxlaw-12356	154	23	worst	bad	ADJ
taxlaw-12356	154	24	choice	choice	NOUN
taxlaw-12356	154	25	for	for	ADP
taxlaw-12356	154	26	school	school	NOUN
taxlaw-12356	154	27	choice	choice	NOUN
taxlaw-12356	154	28	83	83	NUM
taxlaw-12356	154	29	financial	financial	ADJ
taxlaw-12356	154	30	burden	burden	NOUN
taxlaw-12356	154	31	did	do	AUX
taxlaw-12356	154	32	“	"	PUNCT
taxlaw-12356	154	33	not	not	PART
taxlaw-12356	154	34	alone	alone	ADV
taxlaw-12356	154	35	demonstrate	demonstrate	VERB
taxlaw-12356	154	36	an	an	DET
taxlaw-12356	154	37	unconstitutional	unconstitutional	ADJ
taxlaw-12356	154	38	degree	degree	NOUN
taxlaw-12356	154	39	of	of	ADP
taxlaw-12356	154	40	support	support	NOUN
taxlaw-12356	154	41	for	for	ADP
taxlaw-12356	154	42	a	a	DET
taxlaw-12356	154	43	religious	religious	ADJ
taxlaw-12356	154	44	institution	institution	NOUN
taxlaw-12356	154	45	.	.	PUNCT
taxlaw-12356	155	1	”16	”16	NOUN
taxlaw-12356	155	2	while	while	SCONJ
taxlaw-12356	155	3	clearly	clearly	ADV
taxlaw-12356	155	4	secular	secular	ADJ
taxlaw-12356	155	5	resources	resource	NOUN
taxlaw-12356	155	6	like	like	ADP
taxlaw-12356	155	7	transportation	transportation	NOUN
taxlaw-12356	155	8	were	be	AUX
taxlaw-12356	155	9	permissible	permissible	ADJ
taxlaw-12356	155	10	during	during	ADP
taxlaw-12356	155	11	this	this	DET
taxlaw-12356	155	12	time	time	NOUN
taxlaw-12356	155	13	,	,	PUNCT
taxlaw-12356	155	14	the	the	DET
taxlaw-12356	155	15	court	court	NOUN
taxlaw-12356	155	16	invalidated	invalidate	VERB
taxlaw-12356	155	17	other	other	ADJ
taxlaw-12356	155	18	provisions	provision	NOUN
taxlaw-12356	155	19	not	not	PART
taxlaw-12356	155	20	as	as	ADV
taxlaw-12356	155	21	easily	easily	ADV
taxlaw-12356	155	22	separable	separable	ADJ
taxlaw-12356	155	23	from	from	ADP
taxlaw-12356	155	24	religious	religious	ADJ
taxlaw-12356	155	25	instruction	instruction	NOUN
taxlaw-12356	155	26	.	.	PUNCT
taxlaw-12356	156	1	these	these	PRON
taxlaw-12356	156	2	included	include	VERB
taxlaw-12356	156	3	“	"	PUNCT
taxlaw-12356	156	4	auxiliary	auxiliary	ADJ
taxlaw-12356	156	5	services	service	NOUN
taxlaw-12356	156	6	”	"	PUNCT
taxlaw-12356	156	7	like	like	ADP
taxlaw-12356	156	8	counseling	counseling	NOUN
taxlaw-12356	156	9	and	and	CCONJ
taxlaw-12356	156	10	specialized	specialized	ADJ
taxlaw-12356	156	11	instruction	instruction	NOUN
taxlaw-12356	156	12	to	to	PART
taxlaw-12356	156	13	be	be	AUX
taxlaw-12356	156	14	provided	provide	VERB
taxlaw-12356	156	15	on	on	ADP
taxlaw-12356	156	16	the	the	DET
taxlaw-12356	156	17	grounds	ground	NOUN
taxlaw-12356	156	18	of	of	ADP
taxlaw-12356	156	19	nonpublic	nonpublic	ADJ
taxlaw-12356	156	20	schools.17	schools.17	NOUN
taxlaw-12356	156	21	these	these	DET
taxlaw-12356	156	22	services	service	NOUN
taxlaw-12356	156	23	were	be	AUX
taxlaw-12356	156	24	impermissible	impermissible	ADJ
taxlaw-12356	156	25	because	because	SCONJ
taxlaw-12356	156	26	the	the	DET
taxlaw-12356	156	27	monitoring	monitoring	NOUN
taxlaw-12356	156	28	required	require	VERB
taxlaw-12356	156	29	to	to	PART
taxlaw-12356	156	30	ensure	ensure	VERB
taxlaw-12356	156	31	they	they	PRON
taxlaw-12356	156	32	remained	remain	VERB
taxlaw-12356	156	33	secular	secular	ADJ
taxlaw-12356	156	34	would	would	AUX
taxlaw-12356	156	35	necessarily	necessarily	ADV
taxlaw-12356	156	36	require	require	VERB
taxlaw-12356	156	37	excessive	excessive	ADJ
taxlaw-12356	156	38	entanglement	entanglement	NOUN
taxlaw-12356	156	39	between	between	ADP
taxlaw-12356	156	40	church	church	NOUN
taxlaw-12356	156	41	and	and	CCONJ
taxlaw-12356	156	42	state.18	state.18	VERB
taxlaw-12356	156	43	the	the	DET
taxlaw-12356	156	44	court	court	NOUN
taxlaw-12356	156	45	decided	decide	VERB
taxlaw-12356	156	46	along	along	ADP
taxlaw-12356	156	47	these	these	DET
taxlaw-12356	156	48	lines	line	NOUN
taxlaw-12356	156	49	in	in	ADP
taxlaw-12356	156	50	1973	1973	NUM
taxlaw-12356	156	51	in	in	ADP
taxlaw-12356	156	52	committee	committee	NOUN
taxlaw-12356	156	53	for	for	ADP
taxlaw-12356	156	54	public	public	ADJ
taxlaw-12356	156	55	education	education	NOUN
taxlaw-12356	156	56	and	and	CCONJ
taxlaw-12356	156	57	religious	religious	ADJ
taxlaw-12356	156	58	liberty	liberty	NOUN
taxlaw-12356	156	59	v.	v.	ADP
taxlaw-12356	156	60	nyquist.19	nyquist.19	PROPN
taxlaw-12356	156	61	new	new	PROPN
taxlaw-12356	156	62	york	york	PROPN
taxlaw-12356	156	63	taxpayers	taxpayer	NOUN
taxlaw-12356	156	64	challenged	challenge	VERB
taxlaw-12356	156	65	state	state	NOUN
taxlaw-12356	156	66	law	law	NOUN
taxlaw-12356	156	67	that	that	PRON
taxlaw-12356	156	68	provided	provide	VERB
taxlaw-12356	156	69	direct	direct	ADJ
taxlaw-12356	156	70	grants	grant	NOUN
taxlaw-12356	156	71	from	from	ADP
taxlaw-12356	156	72	the	the	DET
taxlaw-12356	156	73	state	state	NOUN
taxlaw-12356	156	74	to	to	PART
taxlaw-12356	156	75	nonpublic	nonpublic	VERB
taxlaw-12356	156	76	schools	school	NOUN
taxlaw-12356	156	77	for	for	ADP
taxlaw-12356	156	78	facilities	facility	NOUN
taxlaw-12356	156	79	maintenance	maintenance	NOUN
taxlaw-12356	156	80	,	,	PUNCT
taxlaw-12356	156	81	reimbursed	reimburse	VERB
taxlaw-12356	156	82	certain	certain	ADJ
taxlaw-12356	156	83	parents	parent	NOUN
taxlaw-12356	156	84	of	of	ADP
taxlaw-12356	156	85	students	student	NOUN
taxlaw-12356	156	86	at	at	ADP
taxlaw-12356	156	87	nonpublic	nonpublic	ADJ
taxlaw-12356	156	88	schools	school	NOUN
taxlaw-12356	156	89	for	for	ADP
taxlaw-12356	156	90	some	some	DET
taxlaw-12356	156	91	tuition	tuition	NOUN
taxlaw-12356	156	92	expenses	expense	NOUN
taxlaw-12356	156	93	,	,	PUNCT
taxlaw-12356	156	94	and	and	CCONJ
taxlaw-12356	156	95	allowed	allow	VERB
taxlaw-12356	156	96	other	other	ADJ
taxlaw-12356	156	97	parents	parent	NOUN
taxlaw-12356	156	98	tax	tax	NOUN
taxlaw-12356	156	99	benefits	benefit	NOUN
taxlaw-12356	156	100	corresponding	correspond	VERB
taxlaw-12356	156	101	to	to	ADP
taxlaw-12356	156	102	the	the	DET
taxlaw-12356	156	103	amount	amount	NOUN
taxlaw-12356	156	104	they	they	PRON
taxlaw-12356	156	105	paid	pay	VERB
taxlaw-12356	156	106	in	in	ADP
taxlaw-12356	156	107	nonpublic	nonpublic	ADJ
taxlaw-12356	156	108	school	school	NOUN
taxlaw-12356	156	109	tuition	tuition	NOUN
taxlaw-12356	156	110	.	.	PUNCT
taxlaw-12356	157	1	each	each	PRON
taxlaw-12356	157	2	of	of	ADP
taxlaw-12356	157	3	these	these	DET
taxlaw-12356	157	4	provisions	provision	NOUN
taxlaw-12356	157	5	was	be	AUX
taxlaw-12356	157	6	invalidated	invalidated	ADJ
taxlaw-12356	157	7	.	.	PUNCT
taxlaw-12356	158	1	the	the	DET
taxlaw-12356	158	2	new	new	PROPN
taxlaw-12356	158	3	york	york	PROPN
taxlaw-12356	158	4	law	law	PROPN
taxlaw-12356	158	5	had	have	VERB
taxlaw-12356	158	6	the	the	DET
taxlaw-12356	158	7	impermissible	impermissible	ADJ
taxlaw-12356	158	8	primary	primary	ADJ
taxlaw-12356	158	9	effect	effect	NOUN
taxlaw-12356	158	10	of	of	ADP
taxlaw-12356	158	11	advancing	advance	VERB
taxlaw-12356	158	12	religion	religion	NOUN
taxlaw-12356	158	13	because	because	SCONJ
taxlaw-12356	158	14	the	the	DET
taxlaw-12356	158	15	funds	fund	NOUN
taxlaw-12356	158	16	were	be	AUX
taxlaw-12356	158	17	not	not	PART
taxlaw-12356	158	18	restricted	restrict	VERB
taxlaw-12356	158	19	to	to	ADP
taxlaw-12356	158	20	secular	secular	ADJ
taxlaw-12356	158	21	uses:20	uses:20	NOUN
taxlaw-12356	158	22	“	"	PUNCT
taxlaw-12356	158	23	in	in	ADP
taxlaw-12356	158	24	the	the	DET
taxlaw-12356	158	25	absence	absence	NOUN
taxlaw-12356	158	26	of	of	ADP
taxlaw-12356	158	27	an	an	DET
taxlaw-12356	158	28	effective	effective	ADJ
taxlaw-12356	158	29	means	mean	NOUN
taxlaw-12356	158	30	of	of	ADP
taxlaw-12356	158	31	guaranteeing	guarantee	VERB
taxlaw-12356	158	32	that	that	SCONJ
taxlaw-12356	158	33	the	the	DET
taxlaw-12356	158	34	state	state	NOUN
taxlaw-12356	158	35	aid	aid	NOUN
taxlaw-12356	158	36	derived	derive	VERB
taxlaw-12356	158	37	from	from	ADP
taxlaw-12356	158	38	public	public	ADJ
taxlaw-12356	158	39	funds	fund	NOUN
taxlaw-12356	158	40	will	will	AUX
taxlaw-12356	158	41	be	be	AUX
taxlaw-12356	158	42	used	use	VERB
taxlaw-12356	158	43	exclusively	exclusively	ADV
taxlaw-12356	158	44	for	for	ADP
taxlaw-12356	158	45	secular	secular	ADJ
taxlaw-12356	158	46	,	,	PUNCT
taxlaw-12356	158	47	neutral	neutral	ADJ
taxlaw-12356	158	48	,	,	PUNCT
taxlaw-12356	158	49	and	and	CCONJ
taxlaw-12356	158	50	nonideological	nonideological	ADJ
taxlaw-12356	158	51	purposes	purpose	NOUN
taxlaw-12356	158	52	,	,	PUNCT
taxlaw-12356	158	53	it	it	PRON
taxlaw-12356	158	54	is	be	AUX
taxlaw-12356	158	55	clear	clear	ADJ
taxlaw-12356	158	56	from	from	ADP
taxlaw-12356	158	57	our	our	PRON
taxlaw-12356	158	58	cases	case	NOUN
taxlaw-12356	158	59	that	that	SCONJ
taxlaw-12356	158	60	direct	direct	ADJ
taxlaw-12356	158	61	aid	aid	NOUN
taxlaw-12356	158	62	in	in	ADP
taxlaw-12356	158	63	whatever	whatever	DET
taxlaw-12356	158	64	form	form	NOUN
taxlaw-12356	158	65	is	be	AUX
taxlaw-12356	158	66	invalid	invalid	ADJ
taxlaw-12356	158	67	.	.	PUNCT
taxlaw-12356	159	1	”21	”21	PUNCT
taxlaw-12356	159	2	regarding	regard	VERB
taxlaw-12356	159	3	the	the	DET
taxlaw-12356	159	4	tuition	tuition	NOUN
taxlaw-12356	159	5	reimbursements	reimbursement	NOUN
taxlaw-12356	159	6	and	and	CCONJ
taxlaw-12356	159	7	tax	tax	NOUN
taxlaw-12356	159	8	benefits	benefit	NOUN
taxlaw-12356	160	1	,	,	PUNCT
taxlaw-12356	160	2	the	the	DET
taxlaw-12356	160	3	court	court	NOUN
taxlaw-12356	160	4	rejected	reject	VERB
taxlaw-12356	160	5	the	the	DET
taxlaw-12356	160	6	argument	argument	NOUN
taxlaw-12356	160	7	that	that	PRON
taxlaw-12356	160	8	aid	aid	NOUN
taxlaw-12356	160	9	was	be	AUX
taxlaw-12356	160	10	permissible	permissible	ADJ
taxlaw-12356	160	11	because	because	SCONJ
taxlaw-12356	160	12	it	it	PRON
taxlaw-12356	160	13	went	go	VERB
taxlaw-12356	160	14	to	to	ADP
taxlaw-12356	160	15	parents	parent	NOUN
taxlaw-12356	160	16	or	or	CCONJ
taxlaw-12356	160	17	students	student	NOUN
taxlaw-12356	160	18	,	,	PUNCT
taxlaw-12356	160	19	instead	instead	ADV
taxlaw-12356	160	20	of	of	ADP
taxlaw-12356	160	21	to	to	ADP
taxlaw-12356	160	22	the	the	DET
taxlaw-12356	160	23	school	school	NOUN
taxlaw-12356	160	24	.	.	PUNCT
taxlaw-12356	161	1	earlier	early	ADJ
taxlaw-12356	161	2	cases	case	NOUN
taxlaw-12356	161	3	considered	consider	VERB
taxlaw-12356	161	4	this	this	DET
taxlaw-12356	161	5	point	point	NOUN
taxlaw-12356	161	6	;	;	PUNCT
taxlaw-12356	161	7	for	for	ADP
taxlaw-12356	161	8	example	example	NOUN
taxlaw-12356	161	9	,	,	PUNCT
taxlaw-12356	161	10	the	the	DET
taxlaw-12356	161	11	court	court	NOUN
taxlaw-12356	161	12	noted	note	VERB
taxlaw-12356	161	13	that	that	SCONJ
taxlaw-12356	161	14	when	when	SCONJ
taxlaw-12356	161	15	states	state	NOUN
taxlaw-12356	161	16	loan	loan	NOUN
taxlaw-12356	161	17	textbooks	textbook	NOUN
taxlaw-12356	161	18	directly	directly	ADV
taxlaw-12356	161	19	to	to	ADP
taxlaw-12356	161	20	students	student	NOUN
taxlaw-12356	161	21	instead	instead	ADV
taxlaw-12356	161	22	of	of	ADP
taxlaw-12356	161	23	to	to	ADP
taxlaw-12356	161	24	schools	school	NOUN
taxlaw-12356	161	25	,	,	PUNCT
taxlaw-12356	161	26	“	"	PUNCT
taxlaw-12356	161	27	the	the	DET
taxlaw-12356	161	28	financial	financial	ADJ
taxlaw-12356	161	29	benefit	benefit	NOUN
taxlaw-12356	161	30	is	be	AUX
taxlaw-12356	161	31	to	to	ADP
taxlaw-12356	161	32	parents	parent	NOUN
taxlaw-12356	161	33	and	and	CCONJ
taxlaw-12356	161	34	children	child	NOUN
taxlaw-12356	161	35	,	,	PUNCT
taxlaw-12356	161	36	not	not	PART
taxlaw-12356	161	37	to	to	ADP
taxlaw-12356	161	38	schools	school	NOUN
taxlaw-12356	161	39	.	.	PUNCT
taxlaw-12356	162	1	”22	”22	PROPN
taxlaw-12356	162	2	in	in	ADP
taxlaw-12356	162	3	nyquist	nyquist	NOUN
taxlaw-12356	162	4	,	,	PUNCT
taxlaw-12356	162	5	the	the	DET
taxlaw-12356	162	6	court	court	NOUN
taxlaw-12356	162	7	suggested	suggest	VERB
taxlaw-12356	162	8	that	that	SCONJ
taxlaw-12356	162	9	such	such	ADJ
taxlaw-12356	162	10	statements	statement	NOUN
taxlaw-12356	162	11	were	be	AUX
taxlaw-12356	162	12	mostly	mostly	ADV
taxlaw-12356	162	13	dicta	dicta	ADJ
taxlaw-12356	162	14	:	:	PUNCT
taxlaw-12356	162	15	“	"	PUNCT
taxlaw-12356	162	16	far	far	ADV
taxlaw-12356	162	17	from	from	ADP
taxlaw-12356	162	18	providing	provide	VERB
taxlaw-12356	162	19	a	a	DET
taxlaw-12356	162	20	per	per	X
taxlaw-12356	162	21	se	se	X
taxlaw-12356	162	22	immunity	immunity	NOUN
taxlaw-12356	162	23	from	from	ADP
taxlaw-12356	162	24	examination	examination	NOUN
taxlaw-12356	162	25	of	of	ADP
taxlaw-12356	162	26	the	the	DET
taxlaw-12356	162	27	substance	substance	NOUN
taxlaw-12356	162	28	of	of	ADP
taxlaw-12356	162	29	the	the	DET
taxlaw-12356	162	30	state	state	NOUN
taxlaw-12356	162	31	’s	’s	PART
taxlaw-12356	162	32	program	program	NOUN
taxlaw-12356	162	33	,	,	PUNCT
taxlaw-12356	162	34	the	the	DET
taxlaw-12356	162	35	fact	fact	NOUN
taxlaw-12356	162	36	that	that	SCONJ
taxlaw-12356	162	37	aid	aid	NOUN
taxlaw-12356	162	38	is	be	AUX
taxlaw-12356	162	39	disbursed	disburse	VERB
taxlaw-12356	162	40	to	to	ADP
taxlaw-12356	162	41	parents	parent	NOUN
taxlaw-12356	162	42	rather	rather	ADV
taxlaw-12356	162	43	than	than	ADP
taxlaw-12356	162	44	to	to	ADP
taxlaw-12356	162	45	the	the	DET
taxlaw-12356	162	46	schools	school	NOUN
taxlaw-12356	162	47	is	be	AUX
taxlaw-12356	162	48	only	only	ADV
taxlaw-12356	162	49	one	one	NUM
taxlaw-12356	162	50	among	among	ADP
taxlaw-12356	162	51	many	many	ADJ
taxlaw-12356	162	52	factors	factor	NOUN
taxlaw-12356	162	53	to	to	PART
taxlaw-12356	162	54	be	be	AUX
taxlaw-12356	162	55	considered	consider	VERB
taxlaw-12356	162	56	.	.	PUNCT
taxlaw-12356	163	1	”23	”23	ADV
taxlaw-12356	163	2	the	the	DET
taxlaw-12356	163	3	court	court	NOUN
taxlaw-12356	163	4	did	do	AUX
taxlaw-12356	163	5	not	not	PART
taxlaw-12356	163	6	decide	decide	VERB
taxlaw-12356	163	7	the	the	DET
taxlaw-12356	163	8	disputed	dispute	VERB
taxlaw-12356	163	9	issue	issue	NOUN
taxlaw-12356	163	10	of	of	ADP
taxlaw-12356	163	11	whether	whether	SCONJ
taxlaw-12356	163	12	the	the	DET
taxlaw-12356	163	13	tax	tax	NOUN
taxlaw-12356	163	14	benefit	benefit	NOUN
taxlaw-12356	163	15	in	in	ADP
taxlaw-12356	163	16	nyquist	nyquist	NOUN
taxlaw-12356	163	17	was	be	AUX
taxlaw-12356	163	18	a	a	DET
taxlaw-12356	163	19	tax	tax	NOUN
taxlaw-12356	163	20	credit	credit	NOUN
taxlaw-12356	163	21	or	or	CCONJ
taxlaw-12356	163	22	a	a	DET
taxlaw-12356	163	23	deduction.24	deduction.24	NOUN
taxlaw-12356	163	24	it	it	PRON
taxlaw-12356	163	25	had	have	VERB
taxlaw-12356	163	26	qualities	quality	NOUN
taxlaw-12356	163	27	of	of	ADP
taxlaw-12356	163	28	both	both	PRON
taxlaw-12356	163	29	,	,	PUNCT
taxlaw-12356	163	30	and	and	CCONJ
taxlaw-12356	163	31	its	its	PRON
taxlaw-12356	163	32	constitutionality	constitutionality	NOUN
taxlaw-12356	163	33	did	do	AUX
taxlaw-12356	163	34	not	not	PART
taxlaw-12356	163	35	depend	depend	VERB
taxlaw-12356	163	36	on	on	ADP
taxlaw-12356	163	37	its	its	PRON
taxlaw-12356	163	38	label.25	label.25	NOUN
taxlaw-12356	163	39	it	it	PRON
taxlaw-12356	163	40	was	be	AUX
taxlaw-12356	163	41	a	a	DET
taxlaw-12356	163	42	“	"	PUNCT
taxlaw-12356	163	43	form	form	NOUN
taxlaw-12356	163	44	of	of	ADP
taxlaw-12356	163	45	encouragement	encouragement	NOUN
taxlaw-12356	163	46	and	and	CCONJ
taxlaw-12356	163	47	reward	reward	VERB
taxlaw-12356	163	48	for	for	ADP
taxlaw-12356	163	49	sending	send	VERB
taxlaw-12356	163	50	[	[	PUNCT
taxlaw-12356	163	51	one	one	NUM
taxlaw-12356	163	52	’s	’s	NOUN
taxlaw-12356	163	53	]	]	PUNCT
taxlaw-12356	163	54	children	child	NOUN
taxlaw-12356	163	55	to	to	PART
taxlaw-12356	163	56	nonpublic	nonpublic	ADJ
taxlaw-12356	163	57	schools	school	NOUN
taxlaw-12356	163	58	,	,	PUNCT
taxlaw-12356	163	59	”	"	PUNCT
taxlaw-12356	163	60	just	just	ADV
taxlaw-12356	163	61	like	like	ADP
taxlaw-12356	163	62	the	the	DET
taxlaw-12356	163	63	tuition	tuition	NOUN
taxlaw-12356	163	64	16	16	NUM
taxlaw-12356	163	65	see	see	VERB
taxlaw-12356	163	66	meek	meek	ADJ
taxlaw-12356	163	67	,	,	PUNCT
taxlaw-12356	164	1	421	421	NUM
taxlaw-12356	164	2	u.s	u.s	PROPN
taxlaw-12356	164	3	.	.	PROPN
taxlaw-12356	164	4	at	at	ADP
taxlaw-12356	164	5	360	360	NUM
taxlaw-12356	164	6	,	,	PUNCT
taxlaw-12356	164	7	overruled	overrule	VERB
taxlaw-12356	164	8	by	by	ADP
taxlaw-12356	164	9	mitchell	mitchell	PROPN
taxlaw-12356	164	10	,	,	PUNCT
taxlaw-12356	164	11	530	530	NUM
taxlaw-12356	164	12	u.s	u.s	PROPN
taxlaw-12356	164	13	.	.	PROPN
taxlaw-12356	164	14	at	at	ADP
taxlaw-12356	164	15	808	808	NUM
taxlaw-12356	164	16	(	(	PUNCT
taxlaw-12356	164	17	quoting	quote	VERB
taxlaw-12356	164	18	allen	allen	PROPN
taxlaw-12356	164	19	,	,	PUNCT
taxlaw-12356	164	20	392	392	NUM
taxlaw-12356	164	21	u.s	u.s	PROPN
taxlaw-12356	164	22	.	.	PROPN
taxlaw-12356	164	23	at	at	ADP
taxlaw-12356	164	24	244	244	NUM
taxlaw-12356	164	25	)	)	PUNCT
taxlaw-12356	164	26	.	.	PUNCT
taxlaw-12356	165	1	17	17	NUM
taxlaw-12356	165	2	meek	meek	ADJ
taxlaw-12356	165	3	,	,	PUNCT
taxlaw-12356	165	4	421	421	NUM
taxlaw-12356	165	5	u.s	u.s	PROPN
taxlaw-12356	165	6	.	.	PROPN
taxlaw-12356	165	7	349	349	NUM
taxlaw-12356	165	8	,	,	PUNCT
taxlaw-12356	165	9	overruled	overrule	VERB
taxlaw-12356	165	10	by	by	ADP
taxlaw-12356	165	11	mitchell	mitchell	PROPN
taxlaw-12356	165	12	,	,	PUNCT
taxlaw-12356	165	13	530	530	NUM
taxlaw-12356	165	14	u.s	u.s	PROPN
taxlaw-12356	165	15	.	.	PROPN
taxlaw-12356	165	16	at	at	ADP
taxlaw-12356	165	17	808	808	NUM
taxlaw-12356	165	18	;	;	PUNCT
taxlaw-12356	165	19	sch	sch	PROPN
taxlaw-12356	165	20	.	.	PROPN
taxlaw-12356	165	21	dist	dist	PROPN
taxlaw-12356	165	22	.	.	PUNCT
taxlaw-12356	166	1	v.	v.	ADP
taxlaw-12356	166	2	ball	ball	PROPN
taxlaw-12356	166	3	,	,	PUNCT
taxlaw-12356	166	4	473	473	NUM
taxlaw-12356	166	5	u.s	u.s	PROPN
taxlaw-12356	166	6	.	.	PROPN
taxlaw-12356	166	7	373	373	NUM
taxlaw-12356	166	8	,	,	PUNCT
taxlaw-12356	166	9	397–98	397–98	NUM
taxlaw-12356	166	10	(	(	PUNCT
taxlaw-12356	166	11	1985	1985	NUM
taxlaw-12356	166	12	)	)	PUNCT
taxlaw-12356	166	13	,	,	PUNCT
taxlaw-12356	166	14	overruled	overrule	VERB
taxlaw-12356	166	15	by	by	ADP
taxlaw-12356	166	16	agostini	agostini	PROPN
taxlaw-12356	166	17	v.	v.	ADP
taxlaw-12356	166	18	felton	felton	PROPN
taxlaw-12356	166	19	,	,	PUNCT
taxlaw-12356	166	20	521	521	NUM
taxlaw-12356	166	21	u.s	u.s	PROPN
taxlaw-12356	166	22	.	.	PROPN
taxlaw-12356	166	23	203	203	NUM
taxlaw-12356	166	24	,	,	PUNCT
taxlaw-12356	166	25	235	235	NUM
taxlaw-12356	166	26	(	(	PUNCT
taxlaw-12356	166	27	1997	1997	NUM
taxlaw-12356	166	28	)	)	PUNCT
taxlaw-12356	166	29	.	.	PUNCT
taxlaw-12356	167	1	18	18	NUM
taxlaw-12356	167	2	meek	meek	ADJ
taxlaw-12356	167	3	,	,	PUNCT
taxlaw-12356	167	4	421	421	NUM
taxlaw-12356	167	5	u.s	u.s	PROPN
taxlaw-12356	167	6	.	.	PROPN
taxlaw-12356	167	7	at	at	ADP
taxlaw-12356	167	8	370	370	NUM
taxlaw-12356	167	9	,	,	PUNCT
taxlaw-12356	167	10	overruled	overrule	VERB
taxlaw-12356	167	11	by	by	ADP
taxlaw-12356	167	12	mitchell	mitchell	PROPN
taxlaw-12356	167	13	,	,	PUNCT
taxlaw-12356	167	14	530	530	NUM
taxlaw-12356	167	15	u.s	u.s	PROPN
taxlaw-12356	167	16	.	.	PROPN
taxlaw-12356	168	1	at	at	ADP
taxlaw-12356	168	2	808	808	NUM
taxlaw-12356	168	3	.	.	PROPN
taxlaw-12356	168	4	19	19	NUM
taxlaw-12356	168	5	comm	comm	NOUN
taxlaw-12356	168	6	.	.	PUNCT
taxlaw-12356	169	1	for	for	ADP
taxlaw-12356	169	2	pub	pub	NOUN
taxlaw-12356	169	3	.	.	PUNCT
taxlaw-12356	170	1	educ	educ	PROPN
taxlaw-12356	170	2	.	.	PUNCT
taxlaw-12356	171	1	&	&	CCONJ
taxlaw-12356	171	2	religious	religious	ADJ
taxlaw-12356	171	3	liberty	liberty	PROPN
taxlaw-12356	171	4	v.	v.	ADP
taxlaw-12356	171	5	nyquist	nyquist	NOUN
taxlaw-12356	171	6	,	,	PUNCT
taxlaw-12356	171	7	413	413	NUM
taxlaw-12356	171	8	u.s	u.s	PROPN
taxlaw-12356	171	9	.	.	PROPN
taxlaw-12356	171	10	756	756	NUM
taxlaw-12356	171	11	,	,	PUNCT
taxlaw-12356	171	12	774	774	NUM
taxlaw-12356	171	13	(	(	PUNCT
taxlaw-12356	171	14	1973	1973	NUM
taxlaw-12356	171	15	)	)	PUNCT
taxlaw-12356	171	16	.	.	PUNCT
taxlaw-12356	172	1	20	20	NUM
taxlaw-12356	173	1	i	i	PRON
taxlaw-12356	173	2	d.	d.	VERB
taxlaw-12356	173	3	at	at	ADP
taxlaw-12356	173	4	756	756	NUM
taxlaw-12356	173	5	,	,	PUNCT
taxlaw-12356	173	6	774	774	NUM
taxlaw-12356	173	7	,	,	PUNCT
taxlaw-12356	173	8	780	780	NUM
taxlaw-12356	173	9	,	,	PUNCT
taxlaw-12356	173	10	793	793	NUM
taxlaw-12356	173	11	.	.	NOUN
taxlaw-12356	173	12	21	21	NUM
taxlaw-12356	174	1	i	i	PRON
taxlaw-12356	174	2	d.	d.	NOUN
taxlaw-12356	174	3	at	at	ADP
taxlaw-12356	174	4	780	780	NUM
taxlaw-12356	174	5	.	.	PUNCT
taxlaw-12356	175	1	22	22	NUM
taxlaw-12356	175	2	bd	bd	PROPN
taxlaw-12356	175	3	.	.	PROPN
taxlaw-12356	175	4	of	of	ADP
taxlaw-12356	175	5	educ	educ	PROPN
taxlaw-12356	175	6	.	.	PUNCT
taxlaw-12356	176	1	v.	v.	PROPN
taxlaw-12356	176	2	allen	allen	PROPN
taxlaw-12356	176	3	,	,	PUNCT
taxlaw-12356	176	4	392	392	NUM
taxlaw-12356	176	5	u.s	u.s	PROPN
taxlaw-12356	176	6	.	.	PROPN
taxlaw-12356	176	7	236	236	NUM
taxlaw-12356	176	8	,	,	PUNCT
taxlaw-12356	176	9	244	244	NUM
taxlaw-12356	176	10	(	(	PUNCT
taxlaw-12356	176	11	1968	1968	NUM
taxlaw-12356	176	12	)	)	PUNCT
taxlaw-12356	176	13	.	.	PUNCT
taxlaw-12356	177	1	23	23	NUM
taxlaw-12356	177	2	nyquist	nyquist	NOUN
taxlaw-12356	177	3	,	,	PUNCT
taxlaw-12356	177	4	413	413	NUM
taxlaw-12356	177	5	u.s	u.s	PROPN
taxlaw-12356	177	6	.	.	PROPN
taxlaw-12356	177	7	at	at	ADP
taxlaw-12356	177	8	781	781	NUM
taxlaw-12356	177	9	.	.	NUM
taxlaw-12356	177	10	24	24	NUM
taxlaw-12356	178	1	i	i	PRON
taxlaw-12356	178	2	d.	d.	PROPN
taxlaw-12356	178	3	at	at	ADP
taxlaw-12356	178	4	789–90	789–90	NUM
taxlaw-12356	178	5	.	.	PUNCT
taxlaw-12356	179	1	25	25	NUM
taxlaw-12356	180	1	i	i	PROPN
taxlaw-12356	180	2	d.	d.	PROPN
taxlaw-12356	180	3	(	(	PUNCT
taxlaw-12356	180	4	“	"	PUNCT
taxlaw-12356	180	5	as	as	ADP
taxlaw-12356	180	6	mr	mr	PROPN
taxlaw-12356	180	7	.	.	PROPN
taxlaw-12356	180	8	chief	chief	PROPN
taxlaw-12356	180	9	justice	justice	PROPN
taxlaw-12356	180	10	burger	burger	NOUN
taxlaw-12356	180	11	’s	’s	PART
taxlaw-12356	180	12	opinion	opinion	NOUN
taxlaw-12356	180	13	for	for	ADP
taxlaw-12356	180	14	the	the	DET
taxlaw-12356	180	15	court	court	NOUN
taxlaw-12356	180	16	in	in	ADP
taxlaw-12356	180	17	lemon	lemon	PROPN
taxlaw-12356	180	18	v.	v.	ADP
taxlaw-12356	180	19	kurtzman	kurtzman	PROPN
taxlaw-12356	180	20	,	,	PUNCT
taxlaw-12356	180	21	403	403	NUM
taxlaw-12356	180	22	u.s	u.s	PROPN
taxlaw-12356	180	23	.	.	PROPN
taxlaw-12356	180	24	,	,	PUNCT
taxlaw-12356	180	25	at	at	ADP
taxlaw-12356	180	26	614	614	NUM
taxlaw-12356	180	27	,	,	PUNCT
taxlaw-12356	180	28	notes	note	NOUN
taxlaw-12356	180	29	,	,	PUNCT
taxlaw-12356	180	30	constitutional	constitutional	ADJ
taxlaw-12356	180	31	analysis	analysis	NOUN
taxlaw-12356	180	32	is	be	AUX
taxlaw-12356	180	33	not	not	PART
taxlaw-12356	180	34	a	a	DET
taxlaw-12356	180	35	‘	'	PUNCT
taxlaw-12356	180	36	legalistic	legalistic	ADJ
taxlaw-12356	180	37	minuet	minuet	NOUN
taxlaw-12356	180	38	in	in	ADP
taxlaw-12356	180	39	which	which	PRON
taxlaw-12356	180	40	precise	precise	ADJ
taxlaw-12356	180	41	rules	rule	NOUN
taxlaw-12356	180	42	and	and	CCONJ
taxlaw-12356	180	43	forms	form	NOUN
taxlaw-12356	180	44	must	must	AUX
taxlaw-12356	180	45	govern	govern	VERB
taxlaw-12356	180	46	.	.	PUNCT
taxlaw-12356	180	47	’	'	PUNCT
taxlaw-12356	181	1	instead	instead	ADV
taxlaw-12356	181	2	,	,	PUNCT
taxlaw-12356	181	3	we	we	PRON
taxlaw-12356	181	4	must	must	AUX
taxlaw-12356	181	5	‘	'	PUNCT
taxlaw-12356	181	6	examine	examine	VERB
taxlaw-12356	181	7	the	the	DET
taxlaw-12356	181	8	form	form	NOUN
taxlaw-12356	181	9	of	of	ADP
taxlaw-12356	181	10	the	the	DET
taxlaw-12356	181	11	relationship	relationship	NOUN
taxlaw-12356	181	12	for	for	ADP
taxlaw-12356	181	13	the	the	DET
taxlaw-12356	181	14	light	light	NOUN
taxlaw-12356	181	15	that	that	PRON
taxlaw-12356	181	16	it	it	PRON
taxlaw-12356	181	17	casts	cast	VERB
taxlaw-12356	181	18	on	on	ADP
taxlaw-12356	181	19	the	the	DET
taxlaw-12356	181	20	substance	substance	NOUN
taxlaw-12356	181	21	.	.	PUNCT
taxlaw-12356	181	22	’	'	PUNCT
taxlaw-12356	181	23	”	"	PUNCT
taxlaw-12356	181	24	)	)	PUNCT
taxlaw-12356	181	25	(	(	PUNCT
taxlaw-12356	181	26	citing	cite	VERB
taxlaw-12356	181	27	lemon	lemon	NOUN
taxlaw-12356	181	28	v.	v.	ADP
taxlaw-12356	181	29	kurtzman	kurtzman	PROPN
taxlaw-12356	181	30	,	,	PUNCT
taxlaw-12356	181	31	403	403	NUM
taxlaw-12356	181	32	u.s	u.s	PROPN
taxlaw-12356	181	33	.	.	PROPN
taxlaw-12356	181	34	602	602	NUM
taxlaw-12356	181	35	,	,	PUNCT
taxlaw-12356	181	36	614	614	NUM
taxlaw-12356	181	37	(	(	PUNCT
taxlaw-12356	181	38	1971	1971	NUM
taxlaw-12356	181	39	)	)	PUNCT
taxlaw-12356	181	40	.	.	PUNCT
taxlaw-12356	182	1	columbia	columbia	PROPN
taxlaw-12356	182	2	journal	journal	PROPN
taxlaw-12356	182	3	of	of	ADP
taxlaw-12356	182	4	tax	tax	NOUN
taxlaw-12356	182	5	law	law	NOUN
taxlaw-12356	183	1	[	[	X
taxlaw-12356	183	2	vol	vol	NOUN
taxlaw-12356	183	3	:	:	PUNCT
taxlaw-12356	183	4	15:1	15:1	NUM
taxlaw-12356	183	5	84	84	NUM
taxlaw-12356	183	6	reimbursement.26	reimbursement.26	ADJ
taxlaw-12356	183	7	“	"	PUNCT
taxlaw-12356	183	8	the	the	DET
taxlaw-12356	183	9	only	only	ADJ
taxlaw-12356	183	10	difference	difference	NOUN
taxlaw-12356	183	11	[	[	X
taxlaw-12356	183	12	,	,	PUNCT
taxlaw-12356	183	13	]	]	PUNCT
taxlaw-12356	183	14	that	that	SCONJ
taxlaw-12356	183	15	one	one	NUM
taxlaw-12356	183	16	parent	parent	NOUN
taxlaw-12356	183	17	receives	receive	VERB
taxlaw-12356	183	18	an	an	DET
taxlaw-12356	183	19	actual	actual	ADJ
taxlaw-12356	183	20	cash	cash	NOUN
taxlaw-12356	183	21	payment	payment	NOUN
taxlaw-12356	183	22	while	while	SCONJ
taxlaw-12356	183	23	the	the	DET
taxlaw-12356	183	24	other	other	ADJ
taxlaw-12356	183	25	is	be	AUX
taxlaw-12356	183	26	allowed	allow	VERB
taxlaw-12356	183	27	to	to	PART
taxlaw-12356	183	28	reduce	reduce	VERB
taxlaw-12356	183	29	by	by	ADP
taxlaw-12356	183	30	an	an	DET
taxlaw-12356	183	31	arbitrary	arbitrary	ADJ
taxlaw-12356	183	32	amount	amount	NOUN
taxlaw-12356	183	33	the	the	DET
taxlaw-12356	183	34	sum	sum	NOUN
taxlaw-12356	183	35	he	he	PRON
taxlaw-12356	183	36	would	would	AUX
taxlaw-12356	183	37	otherwise	otherwise	ADV
taxlaw-12356	183	38	be	be	AUX
taxlaw-12356	183	39	obliged	oblige	VERB
taxlaw-12356	183	40	to	to	PART
taxlaw-12356	183	41	pay	pay	VERB
taxlaw-12356	183	42	over	over	ADP
taxlaw-12356	183	43	to	to	ADP
taxlaw-12356	183	44	the	the	DET
taxlaw-12356	183	45	state	state	NOUN
taxlaw-12356	183	46	,	,	PUNCT
taxlaw-12356	183	47	”	"	PUNCT
taxlaw-12356	183	48	was	be	AUX
taxlaw-12356	183	49	of	of	ADP
taxlaw-12356	183	50	no	no	DET
taxlaw-12356	183	51	moment.27	moment.27	PROPN
taxlaw-12356	183	52	whether	whether	SCONJ
taxlaw-12356	183	53	the	the	DET
taxlaw-12356	183	54	aid	aid	NOUN
taxlaw-12356	183	55	took	take	VERB
taxlaw-12356	183	56	the	the	DET
taxlaw-12356	183	57	form	form	NOUN
taxlaw-12356	183	58	of	of	ADP
taxlaw-12356	183	59	a	a	DET
taxlaw-12356	183	60	reimbursement	reimbursement	NOUN
taxlaw-12356	183	61	or	or	CCONJ
taxlaw-12356	183	62	tax	tax	NOUN
taxlaw-12356	183	63	credit	credit	NOUN
taxlaw-12356	183	64	,	,	PUNCT
taxlaw-12356	183	65	“	"	PUNCT
taxlaw-12356	183	66	neither	neither	CCONJ
taxlaw-12356	183	67	[	[	X
taxlaw-12356	183	68	was	be	AUX
taxlaw-12356	183	69	]	]	PUNCT
taxlaw-12356	183	70	sufficiently	sufficiently	ADV
taxlaw-12356	183	71	restricted	restrict	VERB
taxlaw-12356	183	72	to	to	PART
taxlaw-12356	183	73	assure	assure	VERB
taxlaw-12356	183	74	that	that	SCONJ
taxlaw-12356	183	75	it	it	PRON
taxlaw-12356	183	76	[	[	X
taxlaw-12356	183	77	would	would	AUX
taxlaw-12356	183	78	]	]	PART
taxlaw-12356	183	79	not	not	PART
taxlaw-12356	183	80	have	have	VERB
taxlaw-12356	183	81	the	the	DET
taxlaw-12356	183	82	impermissible	impermissible	ADJ
taxlaw-12356	183	83	effect	effect	NOUN
taxlaw-12356	183	84	of	of	ADP
taxlaw-12356	183	85	advancing	advance	VERB
taxlaw-12356	183	86	the	the	DET
taxlaw-12356	183	87	sectarian	sectarian	ADJ
taxlaw-12356	183	88	activities	activity	NOUN
taxlaw-12356	183	89	of	of	ADP
taxlaw-12356	183	90	religious	religious	ADJ
taxlaw-12356	183	91	schools	school	NOUN
taxlaw-12356	183	92	.	.	PUNCT
taxlaw-12356	184	1	”28	”28	AUX
taxlaw-12356	184	2	these	these	DET
taxlaw-12356	184	3	cases	case	NOUN
taxlaw-12356	184	4	illustrate	illustrate	VERB
taxlaw-12356	184	5	the	the	DET
taxlaw-12356	184	6	rule	rule	NOUN
taxlaw-12356	184	7	that	that	PRON
taxlaw-12356	184	8	governed	govern	VERB
taxlaw-12356	184	9	public	public	ADJ
taxlaw-12356	184	10	aid	aid	NOUN
taxlaw-12356	184	11	in	in	ADP
taxlaw-12356	184	12	religious	religious	ADJ
taxlaw-12356	184	13	education	education	NOUN
taxlaw-12356	184	14	cases	case	NOUN
taxlaw-12356	184	15	beginning	begin	VERB
taxlaw-12356	184	16	in	in	ADP
taxlaw-12356	184	17	1947	1947	NUM
taxlaw-12356	184	18	and	and	CCONJ
taxlaw-12356	184	19	ending	end	VERB
taxlaw-12356	184	20	in	in	ADP
taxlaw-12356	184	21	1983	1983	NUM
taxlaw-12356	184	22	:	:	PUNCT
taxlaw-12356	184	23	the	the	DET
taxlaw-12356	184	24	establishment	establishment	NOUN
taxlaw-12356	184	25	clause	clause	NOUN
taxlaw-12356	184	26	permitted	permit	VERB
taxlaw-12356	184	27	public	public	ADJ
taxlaw-12356	184	28	aid	aid	NOUN
taxlaw-12356	184	29	to	to	ADP
taxlaw-12356	184	30	private	private	ADJ
taxlaw-12356	184	31	schools	school	NOUN
taxlaw-12356	184	32	as	as	ADV
taxlaw-12356	184	33	long	long	ADV
taxlaw-12356	184	34	as	as	SCONJ
taxlaw-12356	184	35	it	it	PRON
taxlaw-12356	184	36	was	be	AUX
taxlaw-12356	184	37	restricted	restrict	VERB
taxlaw-12356	184	38	to	to	ADP
taxlaw-12356	184	39	secular	secular	ADJ
taxlaw-12356	184	40	purposes	purpose	NOUN
taxlaw-12356	184	41	.	.	PUNCT
taxlaw-12356	185	1	2	2	NUM
taxlaw-12356	185	2	.	.	X
taxlaw-12356	185	3	1983–2011	1983–2011	NUM
taxlaw-12356	185	4	:	:	PUNCT
taxlaw-12356	185	5	neutral	neutral	ADJ
taxlaw-12356	185	6	availability	availability	NOUN
taxlaw-12356	185	7	and	and	CCONJ
taxlaw-12356	185	8	private	private	ADJ
taxlaw-12356	185	9	choice	choice	NOUN
taxlaw-12356	185	10	the	the	DET
taxlaw-12356	185	11	rule	rule	NOUN
taxlaw-12356	185	12	governing	govern	VERB
taxlaw-12356	185	13	public	public	ADJ
taxlaw-12356	185	14	aid	aid	NOUN
taxlaw-12356	185	15	to	to	ADP
taxlaw-12356	185	16	private	private	ADJ
taxlaw-12356	185	17	schools	school	NOUN
taxlaw-12356	185	18	evolved	evolve	VERB
taxlaw-12356	185	19	in	in	ADP
taxlaw-12356	185	20	1983	1983	NUM
taxlaw-12356	185	21	.	.	PUNCT
taxlaw-12356	186	1	such	such	ADJ
taxlaw-12356	186	2	aid	aid	NOUN
taxlaw-12356	186	3	,	,	PUNCT
taxlaw-12356	186	4	even	even	ADV
taxlaw-12356	186	5	if	if	SCONJ
taxlaw-12356	186	6	not	not	PART
taxlaw-12356	186	7	restricted	restrict	VERB
taxlaw-12356	186	8	to	to	ADP
taxlaw-12356	186	9	secular	secular	ADJ
taxlaw-12356	186	10	purposes	purpose	NOUN
taxlaw-12356	186	11	,	,	PUNCT
taxlaw-12356	186	12	was	be	AUX
taxlaw-12356	186	13	permitted	permit	VERB
taxlaw-12356	186	14	as	as	ADV
taxlaw-12356	186	15	long	long	ADV
taxlaw-12356	186	16	as	as	SCONJ
taxlaw-12356	186	17	it	it	PRON
taxlaw-12356	186	18	was	be	AUX
taxlaw-12356	186	19	neutrally	neutrally	ADV
taxlaw-12356	186	20	available	available	ADJ
taxlaw-12356	186	21	and	and	CCONJ
taxlaw-12356	186	22	available	available	ADJ
taxlaw-12356	186	23	to	to	ADP
taxlaw-12356	186	24	private	private	ADJ
taxlaw-12356	186	25	schools	school	NOUN
taxlaw-12356	186	26	only	only	ADV
taxlaw-12356	186	27	as	as	ADP
taxlaw-12356	186	28	a	a	DET
taxlaw-12356	186	29	result	result	NOUN
taxlaw-12356	186	30	of	of	ADP
taxlaw-12356	186	31	non	non	ADJ
taxlaw-12356	186	32	-	-	ADJ
taxlaw-12356	186	33	governmental	governmental	ADJ
taxlaw-12356	186	34	choice	choice	NOUN
taxlaw-12356	186	35	,	,	PUNCT
taxlaw-12356	186	36	regardless	regardless	ADV
taxlaw-12356	186	37	of	of	ADP
taxlaw-12356	186	38	whether	whether	SCONJ
taxlaw-12356	186	39	it	it	PRON
taxlaw-12356	186	40	served	serve	VERB
taxlaw-12356	186	41	nonsecular	nonsecular	ADJ
taxlaw-12356	186	42	purposes	purpose	NOUN
taxlaw-12356	186	43	.	.	PUNCT
taxlaw-12356	187	1	mueller	mueller	PROPN
taxlaw-12356	187	2	v.	v.	PROPN
taxlaw-12356	187	3	allen29	allen29	PROPN
taxlaw-12356	187	4	ushered	usher	VERB
taxlaw-12356	187	5	in	in	ADP
taxlaw-12356	187	6	this	this	DET
taxlaw-12356	187	7	expansion	expansion	NOUN
taxlaw-12356	187	8	.	.	PUNCT
taxlaw-12356	188	1	there	there	ADV
taxlaw-12356	188	2	,	,	PUNCT
taxlaw-12356	188	3	the	the	DET
taxlaw-12356	188	4	supreme	supreme	PROPN
taxlaw-12356	188	5	court	court	PROPN
taxlaw-12356	188	6	,	,	PUNCT
taxlaw-12356	188	7	divided	divide	VERB
taxlaw-12356	188	8	five	five	NUM
taxlaw-12356	188	9	to	to	PART
taxlaw-12356	188	10	four	four	NUM
taxlaw-12356	188	11	,	,	PUNCT
taxlaw-12356	188	12	upheld	uphold	VERB
taxlaw-12356	188	13	a	a	DET
taxlaw-12356	188	14	minnesota	minnesota	PROPN
taxlaw-12356	188	15	statute	statute	NOUN
taxlaw-12356	188	16	allowing	allow	VERB
taxlaw-12356	188	17	parents	parent	NOUN
taxlaw-12356	188	18	to	to	PART
taxlaw-12356	188	19	deduct	deduct	VERB
taxlaw-12356	188	20	expenditures	expenditure	NOUN
taxlaw-12356	188	21	on	on	ADP
taxlaw-12356	188	22	their	their	PRON
taxlaw-12356	188	23	children	child	NOUN
taxlaw-12356	188	24	’s	’s	PART
taxlaw-12356	188	25	tuition	tuition	NOUN
taxlaw-12356	188	26	,	,	PUNCT
taxlaw-12356	188	27	textbooks	textbook	NOUN
taxlaw-12356	188	28	,	,	PUNCT
taxlaw-12356	188	29	and	and	CCONJ
taxlaw-12356	188	30	transportation	transportation	NOUN
taxlaw-12356	188	31	from	from	ADP
taxlaw-12356	188	32	their	their	PRON
taxlaw-12356	188	33	taxable	taxable	ADJ
taxlaw-12356	188	34	income	income	NOUN
taxlaw-12356	188	35	,	,	PUNCT
taxlaw-12356	188	36	regardless	regardless	ADV
taxlaw-12356	188	37	of	of	ADP
taxlaw-12356	188	38	where	where	SCONJ
taxlaw-12356	188	39	the	the	DET
taxlaw-12356	188	40	children	child	NOUN
taxlaw-12356	188	41	attended	attend	VERB
taxlaw-12356	188	42	school.30	school.30	VERB
taxlaw-12356	188	43	the	the	DET
taxlaw-12356	188	44	court	court	NOUN
taxlaw-12356	188	45	found	find	VERB
taxlaw-12356	188	46	that	that	SCONJ
taxlaw-12356	188	47	the	the	DET
taxlaw-12356	188	48	law	law	NOUN
taxlaw-12356	188	49	did	do	AUX
taxlaw-12356	188	50	not	not	PART
taxlaw-12356	188	51	have	have	VERB
taxlaw-12356	188	52	the	the	DET
taxlaw-12356	188	53	primary	primary	ADJ
taxlaw-12356	188	54	effect	effect	NOUN
taxlaw-12356	188	55	of	of	ADP
taxlaw-12356	188	56	advancing	advance	VERB
taxlaw-12356	188	57	religion	religion	NOUN
taxlaw-12356	188	58	for	for	ADP
taxlaw-12356	188	59	several	several	ADJ
taxlaw-12356	188	60	reasons	reason	NOUN
taxlaw-12356	188	61	:	:	PUNCT
taxlaw-12356	188	62	1	1	X
taxlaw-12356	188	63	)	)	PUNCT
taxlaw-12356	188	64	the	the	DET
taxlaw-12356	188	65	deduction	deduction	NOUN
taxlaw-12356	188	66	was	be	AUX
taxlaw-12356	188	67	a	a	DET
taxlaw-12356	188	68	permissible	permissible	ADJ
taxlaw-12356	188	69	exercise	exercise	NOUN
taxlaw-12356	188	70	of	of	ADP
taxlaw-12356	188	71	the	the	DET
taxlaw-12356	188	72	minnesota	minnesota	PROPN
taxlaw-12356	188	73	legislature	legislature	NOUN
taxlaw-12356	188	74	’s	’s	PART
taxlaw-12356	188	75	discretion	discretion	NOUN
taxlaw-12356	188	76	in	in	ADP
taxlaw-12356	188	77	distributing	distribute	VERB
taxlaw-12356	188	78	its	its	PRON
taxlaw-12356	188	79	tax	tax	NOUN
taxlaw-12356	188	80	burden,31	burden,31	NOUN
taxlaw-12356	188	81	2	2	NUM
taxlaw-12356	188	82	)	)	PUNCT
taxlaw-12356	188	83	it	it	PRON
taxlaw-12356	188	84	was	be	AUX
taxlaw-12356	188	85	available	available	ADJ
taxlaw-12356	188	86	to	to	ADP
taxlaw-12356	188	87	all	all	DET
taxlaw-12356	188	88	families	family	NOUN
taxlaw-12356	188	89	with	with	ADP
taxlaw-12356	188	90	schoolchildren,32	schoolchildren,32	VERB
taxlaw-12356	188	91	and	and	CCONJ
taxlaw-12356	188	92	3	3	NUM
taxlaw-12356	188	93	)	)	PUNCT
taxlaw-12356	188	94	private	private	ADJ
taxlaw-12356	188	95	schools	school	NOUN
taxlaw-12356	188	96	received	receive	VERB
taxlaw-12356	188	97	funds	fund	NOUN
taxlaw-12356	188	98	“	"	PUNCT
taxlaw-12356	188	99	only	only	ADV
taxlaw-12356	188	100	as	as	ADP
taxlaw-12356	188	101	a	a	DET
taxlaw-12356	188	102	result	result	NOUN
taxlaw-12356	188	103	of	of	ADP
taxlaw-12356	188	104	numerous	numerous	ADJ
taxlaw-12356	188	105	,	,	PUNCT
taxlaw-12356	188	106	private	private	ADJ
taxlaw-12356	188	107	choices	choice	NOUN
taxlaw-12356	188	108	of	of	ADP
taxlaw-12356	188	109	individual	individual	ADJ
taxlaw-12356	188	110	parents	parent	NOUN
taxlaw-12356	188	111	.	.	PUNCT
taxlaw-12356	189	1	”33	”33	VERB
taxlaw-12356	189	2	these	these	DET
taxlaw-12356	189	3	reasons	reason	NOUN
taxlaw-12356	189	4	shaped	shape	VERB
taxlaw-12356	189	5	subsequent	subsequent	ADJ
taxlaw-12356	189	6	cases	case	NOUN
taxlaw-12356	189	7	and	and	CCONJ
taxlaw-12356	189	8	so	so	ADV
taxlaw-12356	189	9	merit	merit	NOUN
taxlaw-12356	189	10	further	further	ADJ
taxlaw-12356	189	11	examination	examination	NOUN
taxlaw-12356	189	12	.	.	PUNCT
taxlaw-12356	190	1	the	the	DET
taxlaw-12356	190	2	first	first	ADJ
taxlaw-12356	190	3	reason	reason	NOUN
taxlaw-12356	190	4	that	that	SCONJ
taxlaw-12356	190	5	the	the	DET
taxlaw-12356	190	6	establishment	establishment	NOUN
taxlaw-12356	190	7	clause	clause	NOUN
taxlaw-12356	190	8	allowed	allow	VERB
taxlaw-12356	190	9	minnesota	minnesota	PROPN
taxlaw-12356	190	10	’s	’s	PART
taxlaw-12356	190	11	tax	tax	NOUN
taxlaw-12356	190	12	deduction	deduction	NOUN
taxlaw-12356	190	13	was	be	AUX
taxlaw-12356	190	14	that	that	SCONJ
taxlaw-12356	190	15	it	it	PRON
taxlaw-12356	190	16	was	be	AUX
taxlaw-12356	190	17	a	a	DET
taxlaw-12356	190	18	valid	valid	ADJ
taxlaw-12356	190	19	exercise	exercise	NOUN
taxlaw-12356	190	20	of	of	ADP
taxlaw-12356	190	21	the	the	DET
taxlaw-12356	190	22	state	state	NOUN
taxlaw-12356	190	23	legislature	legislature	NOUN
taxlaw-12356	190	24	’s	’s	PART
taxlaw-12356	190	25	power.34	power.34	NOUN
taxlaw-12356	190	26	this	this	DET
taxlaw-12356	190	27	reason	reason	NOUN
taxlaw-12356	190	28	obviously	obviously	ADV
taxlaw-12356	190	29	would	would	AUX
taxlaw-12356	190	30	not	not	PART
taxlaw-12356	190	31	justify	justify	VERB
taxlaw-12356	190	32	,	,	PUNCT
taxlaw-12356	190	33	the	the	DET
taxlaw-12356	190	34	court	court	NOUN
taxlaw-12356	190	35	wrote	write	VERB
taxlaw-12356	190	36	,	,	PUNCT
taxlaw-12356	190	37	a	a	DET
taxlaw-12356	190	38	direct	direct	ADJ
taxlaw-12356	190	39	grant	grant	NOUN
taxlaw-12356	190	40	or	or	CCONJ
taxlaw-12356	190	41	reimbursement	reimbursement	NOUN
taxlaw-12356	190	42	to	to	ADP
taxlaw-12356	190	43	parents	parent	NOUN
taxlaw-12356	190	44	like	like	ADP
taxlaw-12356	190	45	the	the	DET
taxlaw-12356	190	46	one	one	NOUN
taxlaw-12356	190	47	invalidated	invalidate	VERB
taxlaw-12356	190	48	in	in	ADP
taxlaw-12356	190	49	nyquist.35	nyquist.35	NOUN
taxlaw-12356	190	50	even	even	ADV
taxlaw-12356	190	51	nyquist	nyquist	PROPN
taxlaw-12356	190	52	’s	’s	PART
taxlaw-12356	190	53	tax	tax	NOUN
taxlaw-12356	190	54	benefits	benefit	NOUN
taxlaw-12356	190	55	did	do	AUX
taxlaw-12356	190	56	not	not	PART
taxlaw-12356	190	57	resemble	resemble	VERB
taxlaw-12356	190	58	“	"	PUNCT
taxlaw-12356	190	59	genuine	genuine	ADJ
taxlaw-12356	190	60	tax	tax	NOUN
taxlaw-12356	190	61	deduction[s	deduction[	NOUN
taxlaw-12356	190	62	]	]	PUNCT
taxlaw-12356	190	63	”	"	PUNCT
taxlaw-12356	190	64	because	because	SCONJ
taxlaw-12356	190	65	the	the	DET
taxlaw-12356	190	66	amount	amount	NOUN
taxlaw-12356	190	67	that	that	PRON
taxlaw-12356	190	68	families	family	NOUN
taxlaw-12356	190	69	saved	save	VERB
taxlaw-12356	190	70	did	do	AUX
taxlaw-12356	190	71	not	not	PART
taxlaw-12356	190	72	correspond	correspond	VERB
taxlaw-12356	190	73	to	to	ADP
taxlaw-12356	190	74	the	the	DET
taxlaw-12356	190	75	amount	amount	NOUN
taxlaw-12356	190	76	spent	spend	VERB
taxlaw-12356	190	77	on	on	ADP
taxlaw-12356	190	78	tuition.36	tuition.36	PROPN
taxlaw-12356	190	79	mueller	mueller	NOUN
taxlaw-12356	190	80	’s	’s	PART
taxlaw-12356	190	81	educational	educational	ADJ
taxlaw-12356	190	82	expenses	expense	NOUN
taxlaw-12356	190	83	deduction	deduction	NOUN
taxlaw-12356	190	84	,	,	PUNCT
taxlaw-12356	190	85	on	on	ADP
taxlaw-12356	190	86	the	the	DET
taxlaw-12356	190	87	other	other	ADJ
taxlaw-12356	190	88	hand	hand	NOUN
taxlaw-12356	190	89	,	,	PUNCT
taxlaw-12356	190	90	was	be	AUX
taxlaw-12356	190	91	one	one	NUM
taxlaw-12356	190	92	of	of	ADP
taxlaw-12356	190	93	many	many	ADJ
taxlaw-12356	190	94	available	available	ADJ
taxlaw-12356	190	95	under	under	ADP
taxlaw-12356	190	96	minnesota	minnesota	PROPN
taxlaw-12356	190	97	law	law	NOUN
taxlaw-12356	190	98	and	and	CCONJ
taxlaw-12356	190	99	perceived	perceive	VERB
taxlaw-12356	190	100	as	as	ADP
taxlaw-12356	190	101	an	an	DET
taxlaw-12356	190	102	evenhanded	evenhanded	ADJ
taxlaw-12356	190	103	attempt	attempt	NOUN
taxlaw-12356	190	104	to	to	PART
taxlaw-12356	190	105	equitably	equitably	ADV
taxlaw-12356	190	106	26	26	NUM
taxlaw-12356	191	1	i	i	PRON
taxlaw-12356	191	2	d.	d.	NOUN
taxlaw-12356	191	3	at	at	ADP
taxlaw-12356	191	4	791	791	NUM
taxlaw-12356	191	5	.	.	PUNCT
taxlaw-12356	192	1	27	27	NUM
taxlaw-12356	193	1	i	i	PRON
taxlaw-12356	193	2	d.	d.	PROPN
taxlaw-12356	193	3	28	28	NUM
taxlaw-12356	194	1	i	i	PRON
taxlaw-12356	194	2	d.	d.	PROPN
taxlaw-12356	194	3	at	at	ADP
taxlaw-12356	194	4	794	794	NUM
taxlaw-12356	194	5	.	.	PUNCT
taxlaw-12356	195	1	29	29	NUM
taxlaw-12356	195	2	mueller	mueller	PROPN
taxlaw-12356	195	3	v.	v.	PROPN
taxlaw-12356	195	4	allen	allen	PROPN
taxlaw-12356	195	5	,	,	PUNCT
taxlaw-12356	195	6	463	463	NUM
taxlaw-12356	195	7	u.s	u.s	PROPN
taxlaw-12356	195	8	.	.	PROPN
taxlaw-12356	195	9	388	388	NUM
taxlaw-12356	195	10	(	(	PUNCT
taxlaw-12356	195	11	1983	1983	NUM
taxlaw-12356	195	12	)	)	PUNCT
taxlaw-12356	195	13	.	.	PUNCT
taxlaw-12356	196	1	30	30	NUM
taxlaw-12356	197	1	i	i	PRON
taxlaw-12356	197	2	d.	d.	PROPN
taxlaw-12356	197	3	31	31	NUM
taxlaw-12356	198	1	i	i	PRON
taxlaw-12356	198	2	d.	d.	PROPN
taxlaw-12356	198	3	at	at	ADP
taxlaw-12356	198	4	396	396	NUM
taxlaw-12356	198	5	.	.	PUNCT
taxlaw-12356	199	1	32	32	NUM
taxlaw-12356	200	1	i	i	PRON
taxlaw-12356	200	2	d.	d.	PROPN
taxlaw-12356	200	3	at	at	ADP
taxlaw-12356	200	4	397	397	NUM
taxlaw-12356	200	5	.	.	PUNCT
taxlaw-12356	201	1	33	33	NUM
taxlaw-12356	202	1	i	i	PRON
taxlaw-12356	202	2	d.	d.	PROPN
taxlaw-12356	202	3	at	at	ADP
taxlaw-12356	202	4	399	399	NUM
taxlaw-12356	202	5	.	.	PUNCT
taxlaw-12356	203	1	34	34	NUM
taxlaw-12356	204	1	i	i	PRON
taxlaw-12356	204	2	d.	d.	PROPN
taxlaw-12356	204	3	at	at	ADP
taxlaw-12356	204	4	396	396	NUM
taxlaw-12356	204	5	(	(	PUNCT
taxlaw-12356	204	6	“	"	PUNCT
taxlaw-12356	204	7	[	[	X
taxlaw-12356	204	8	t]he	t]he	ADJ
taxlaw-12356	204	9	minnesota	minnesota	ADJ
taxlaw-12356	204	10	legislature	legislature	NOUN
taxlaw-12356	204	11	's	's	PART
taxlaw-12356	204	12	judgment	judgment	NOUN
taxlaw-12356	204	13	that	that	SCONJ
taxlaw-12356	204	14	a	a	DET
taxlaw-12356	204	15	deduction	deduction	NOUN
taxlaw-12356	204	16	for	for	ADP
taxlaw-12356	204	17	educational	educational	ADJ
taxlaw-12356	204	18	expenses	expense	NOUN
taxlaw-12356	204	19	fairly	fairly	ADV
taxlaw-12356	204	20	equalizes	equalize	VERB
taxlaw-12356	204	21	the	the	DET
taxlaw-12356	204	22	tax	tax	NOUN
taxlaw-12356	204	23	burden	burden	NOUN
taxlaw-12356	204	24	of	of	ADP
taxlaw-12356	204	25	its	its	PRON
taxlaw-12356	204	26	citizens	citizen	NOUN
taxlaw-12356	204	27	and	and	CCONJ
taxlaw-12356	204	28	encourages	encourage	VERB
taxlaw-12356	204	29	desirable	desirable	ADJ
taxlaw-12356	204	30	expenditures	expenditure	NOUN
taxlaw-12356	204	31	for	for	ADP
taxlaw-12356	204	32	educational	educational	ADJ
taxlaw-12356	204	33	purposes	purpose	NOUN
taxlaw-12356	204	34	is	be	AUX
taxlaw-12356	204	35	entitled	entitle	VERB
taxlaw-12356	204	36	to	to	ADP
taxlaw-12356	204	37	substantial	substantial	ADJ
taxlaw-12356	204	38	deference	deference	NOUN
taxlaw-12356	204	39	.	.	PUNCT
taxlaw-12356	204	40	”	"	PUNCT
taxlaw-12356	204	41	)	)	PUNCT
taxlaw-12356	204	42	.	.	PUNCT
taxlaw-12356	205	1	35	35	NUM
taxlaw-12356	205	2	mueller	mueller	NOUN
taxlaw-12356	205	3	,	,	PUNCT
taxlaw-12356	205	4	463	463	NUM
taxlaw-12356	205	5	u.s	u.s	PROPN
taxlaw-12356	205	6	.	.	PROPN
taxlaw-12356	205	7	at	at	ADP
taxlaw-12356	205	8	396	396	NUM
taxlaw-12356	205	9	n.6	n.6	NOUN
taxlaw-12356	205	10	(	(	PUNCT
taxlaw-12356	205	11	“	"	PUNCT
taxlaw-12356	205	12	plainly	plainly	ADV
taxlaw-12356	205	13	,	,	PUNCT
taxlaw-12356	205	14	[	[	X
taxlaw-12356	205	15	nyquist	nyquist	NOUN
taxlaw-12356	205	16	’s	’s	X
taxlaw-12356	205	17	]	]	PUNCT
taxlaw-12356	205	18	outright	outright	ADJ
taxlaw-12356	205	19	grants	grant	NOUN
taxlaw-12356	205	20	[	[	X
taxlaw-12356	205	21	in	in	ADP
taxlaw-12356	205	22	comm	comm	NOUN
taxlaw-12356	205	23	.	.	PUNCT
taxlaw-12356	206	1	for	for	ADP
taxlaw-12356	206	2	pub	pub	NOUN
taxlaw-12356	206	3	.	.	PUNCT
taxlaw-12356	207	1	educ	educ	PROPN
taxlaw-12356	207	2	.	.	PUNCT
taxlaw-12356	208	1	&	&	CCONJ
taxlaw-12356	208	2	religious	religious	ADJ
taxlaw-12356	208	3	liberty	liberty	PROPN
taxlaw-12356	208	4	v.	v.	ADP
taxlaw-12356	208	5	nyquist	nyquist	NOUN
taxlaw-12356	208	6	,	,	PUNCT
taxlaw-12356	208	7	413	413	NUM
taxlaw-12356	208	8	u.s	u.s	PROPN
taxlaw-12356	208	9	.	.	PROPN
taxlaw-12356	208	10	756	756	NUM
taxlaw-12356	208	11	(	(	PUNCT
taxlaw-12356	208	12	1973	1973	NUM
taxlaw-12356	208	13	)	)	PUNCT
taxlaw-12356	208	14	]	]	PUNCT
taxlaw-12356	208	15	to	to	ADP
taxlaw-12356	208	16	low	low	ADJ
taxlaw-12356	208	17	-	-	PUNCT
taxlaw-12356	208	18	income	income	NOUN
taxlaw-12356	208	19	parents	parent	NOUN
taxlaw-12356	208	20	did	do	AUX
taxlaw-12356	208	21	not	not	PART
taxlaw-12356	208	22	take	take	VERB
taxlaw-12356	208	23	the	the	DET
taxlaw-12356	208	24	form	form	NOUN
taxlaw-12356	208	25	of	of	ADP
taxlaw-12356	208	26	ordinary	ordinary	ADJ
taxlaw-12356	208	27	tax	tax	NOUN
taxlaw-12356	208	28	benefits	benefit	NOUN
taxlaw-12356	208	29	.	.	PUNCT
taxlaw-12356	208	30	”	"	PUNCT
taxlaw-12356	208	31	)	)	PUNCT
taxlaw-12356	208	32	.	.	PUNCT
taxlaw-12356	209	1	36	36	NUM
taxlaw-12356	210	1	i	i	PRON
taxlaw-12356	210	2	d.	d.	PROPN
taxlaw-12356	210	3	2023	2023	NUM
taxlaw-12356	210	4	]	]	PUNCT
taxlaw-12356	211	1	the	the	DET
taxlaw-12356	211	2	worst	bad	ADJ
taxlaw-12356	211	3	choice	choice	NOUN
taxlaw-12356	211	4	for	for	ADP
taxlaw-12356	211	5	school	school	NOUN
taxlaw-12356	211	6	choice	choice	NOUN
taxlaw-12356	211	7	85	85	NUM
taxlaw-12356	211	8	distribute	distribute	VERB
taxlaw-12356	211	9	the	the	DET
taxlaw-12356	211	10	tax	tax	NOUN
taxlaw-12356	211	11	burden.37	burden.37	NOUN
taxlaw-12356	211	12	the	the	DET
taxlaw-12356	211	13	court	court	NOUN
taxlaw-12356	211	14	thus	thus	ADV
taxlaw-12356	211	15	approached	approach	VERB
taxlaw-12356	211	16	the	the	DET
taxlaw-12356	211	17	mueller	mueller	PROPN
taxlaw-12356	211	18	deduction	deduction	NOUN
taxlaw-12356	211	19	with	with	ADP
taxlaw-12356	211	20	more	more	ADJ
taxlaw-12356	211	21	deference	deference	NOUN
taxlaw-12356	211	22	than	than	SCONJ
taxlaw-12356	211	23	it	it	PRON
taxlaw-12356	211	24	did	do	VERB
taxlaw-12356	211	25	the	the	DET
taxlaw-12356	211	26	tax	tax	NOUN
taxlaw-12356	211	27	benefits	benefit	NOUN
taxlaw-12356	211	28	in	in	ADP
taxlaw-12356	211	29	nyquist	nyquist	NOUN
taxlaw-12356	211	30	.	.	PUNCT
taxlaw-12356	212	1	the	the	DET
taxlaw-12356	212	2	four	four	NUM
taxlaw-12356	212	3	dissenting	dissent	VERB
taxlaw-12356	212	4	justices	justice	NOUN
taxlaw-12356	212	5	found	find	VERB
taxlaw-12356	212	6	no	no	DET
taxlaw-12356	212	7	difference	difference	NOUN
taxlaw-12356	212	8	between	between	ADP
taxlaw-12356	212	9	the	the	DET
taxlaw-12356	212	10	tax	tax	NOUN
taxlaw-12356	212	11	benefits	benefit	NOUN
taxlaw-12356	212	12	in	in	ADP
taxlaw-12356	212	13	those	those	DET
taxlaw-12356	212	14	two	two	NUM
taxlaw-12356	212	15	cases	case	NOUN
taxlaw-12356	212	16	.	.	PUNCT
taxlaw-12356	213	1	in	in	ADP
taxlaw-12356	213	2	their	their	PRON
taxlaw-12356	213	3	view	view	NOUN
taxlaw-12356	213	4	,	,	PUNCT
taxlaw-12356	213	5	both	both	PRON
taxlaw-12356	213	6	were	be	AUX
taxlaw-12356	213	7	impermissibly	impermissibly	ADV
taxlaw-12356	213	8	unrestricted	unrestricted	ADJ
taxlaw-12356	213	9	to	to	ADP
taxlaw-12356	213	10	secular	secular	ADJ
taxlaw-12356	213	11	purposes	purpose	NOUN
taxlaw-12356	213	12	and	and	CCONJ
taxlaw-12356	213	13	violated	violate	VERB
taxlaw-12356	213	14	the	the	DET
taxlaw-12356	213	15	establishment	establishment	NOUN
taxlaw-12356	213	16	clause	clause	NOUN
taxlaw-12356	213	17	,	,	PUNCT
taxlaw-12356	213	18	regardless	regardless	ADV
taxlaw-12356	213	19	of	of	ADP
taxlaw-12356	213	20	their	their	PRON
taxlaw-12356	213	21	indirectness.38	indirectness.38	NOUN
taxlaw-12356	213	22	they	they	PRON
taxlaw-12356	213	23	relied	rely	VERB
taxlaw-12356	213	24	on	on	ADP
taxlaw-12356	213	25	nyquist	nyquist	NOUN
taxlaw-12356	213	26	to	to	PART
taxlaw-12356	213	27	assert	assert	VERB
taxlaw-12356	213	28	that	that	SCONJ
taxlaw-12356	213	29	the	the	DET
taxlaw-12356	213	30	aid	aid	NOUN
taxlaw-12356	213	31	’s	’s	PART
taxlaw-12356	213	32	form	form	NOUN
taxlaw-12356	213	33	did	do	AUX
taxlaw-12356	213	34	not	not	PART
taxlaw-12356	213	35	decide	decide	VERB
taxlaw-12356	213	36	its	its	PRON
taxlaw-12356	213	37	constitutionality	constitutionality	NOUN
taxlaw-12356	213	38	:	:	PUNCT
taxlaw-12356	214	1	[	[	X
taxlaw-12356	214	2	f]or	f]or	ADJ
taxlaw-12356	214	3	purposes	purpose	NOUN
taxlaw-12356	214	4	of	of	ADP
taxlaw-12356	214	5	determining	determine	VERB
taxlaw-12356	214	6	whether	whether	SCONJ
taxlaw-12356	214	7	such	such	ADJ
taxlaw-12356	214	8	aid	aid	NOUN
taxlaw-12356	214	9	has	have	VERB
taxlaw-12356	214	10	the	the	DET
taxlaw-12356	214	11	effect	effect	NOUN
taxlaw-12356	214	12	of	of	ADP
taxlaw-12356	214	13	advancing	advance	VERB
taxlaw-12356	214	14	religion	religion	NOUN
taxlaw-12356	214	15	,	,	PUNCT
taxlaw-12356	214	16	’	'	PUNCT
taxlaw-12356	214	17	it	it	PRON
taxlaw-12356	214	18	makes	make	VERB
taxlaw-12356	214	19	no	no	DET
taxlaw-12356	214	20	difference	difference	NOUN
taxlaw-12356	214	21	whether	whether	SCONJ
taxlaw-12356	214	22	the	the	DET
taxlaw-12356	214	23	qualifying	qualifying	NOUN
taxlaw-12356	214	24	‘	'	PUNCT
taxlaw-12356	214	25	parent	parent	NOUN
taxlaw-12356	214	26	receives	receive	VERB
taxlaw-12356	214	27	an	an	DET
taxlaw-12356	214	28	actual	actual	ADJ
taxlaw-12356	214	29	cash	cash	NOUN
taxlaw-12356	214	30	payment	payment	NOUN
taxlaw-12356	214	31	[	[	X
taxlaw-12356	214	32	or	or	CCONJ
taxlaw-12356	214	33	]	]	PUNCT
taxlaw-12356	214	34	is	be	AUX
taxlaw-12356	214	35	allowed	allow	VERB
taxlaw-12356	214	36	to	to	PART
taxlaw-12356	214	37	reduce	reduce	VERB
taxlaw-12356	214	38	.	.	PUNCT
taxlaw-12356	214	39	.	.	PUNCT
taxlaw-12356	214	40	.	.	PUNCT
taxlaw-12356	215	1	the	the	DET
taxlaw-12356	215	2	sum	sum	NOUN
taxlaw-12356	215	3	he	he	PRON
taxlaw-12356	215	4	would	would	AUX
taxlaw-12356	215	5	otherwise	otherwise	ADV
taxlaw-12356	215	6	be	be	AUX
taxlaw-12356	215	7	obliged	oblige	VERB
taxlaw-12356	215	8	to	to	PART
taxlaw-12356	215	9	pay	pay	VERB
taxlaw-12356	215	10	over	over	ADP
taxlaw-12356	215	11	to	to	ADP
taxlaw-12356	215	12	the	the	DET
taxlaw-12356	215	13	state	state	NOUN
taxlaw-12356	215	14	.	.	PUNCT
taxlaw-12356	215	15	’	'	PUNCT
taxlaw-12356	216	1	it	it	PRON
taxlaw-12356	216	2	is	be	AUX
taxlaw-12356	216	3	equally	equally	ADV
taxlaw-12356	216	4	irrelevant	irrelevant	ADJ
taxlaw-12356	216	5	whether	whether	SCONJ
taxlaw-12356	216	6	a	a	DET
taxlaw-12356	216	7	reduction	reduction	NOUN
taxlaw-12356	216	8	in	in	ADP
taxlaw-12356	216	9	taxes	taxis	NOUN
taxlaw-12356	216	10	takes	take	VERB
taxlaw-12356	216	11	the	the	DET
taxlaw-12356	216	12	form	form	NOUN
taxlaw-12356	216	13	of	of	ADP
taxlaw-12356	216	14	a	a	DET
taxlaw-12356	216	15	tax	tax	NOUN
taxlaw-12356	216	16	‘	'	PUNCT
taxlaw-12356	216	17	credit	credit	NOUN
taxlaw-12356	216	18	,	,	PUNCT
taxlaw-12356	216	19	’	'	PUNCT
taxlaw-12356	216	20	a	a	DET
taxlaw-12356	216	21	tax	tax	NOUN
taxlaw-12356	216	22	‘	'	PUNCT
taxlaw-12356	216	23	modification	modification	NOUN
taxlaw-12356	216	24	,	,	PUNCT
taxlaw-12356	216	25	’	'	PUNCT
taxlaw-12356	216	26	or	or	CCONJ
taxlaw-12356	216	27	a	a	DET
taxlaw-12356	216	28	tax	tax	NOUN
taxlaw-12356	216	29	‘	'	PUNCT
taxlaw-12356	216	30	deduction	deduction	NOUN
taxlaw-12356	216	31	.	.	PUNCT
taxlaw-12356	216	32	’39	’39	NOUN
taxlaw-12356	216	33	nonetheless	nonetheless	ADV
taxlaw-12356	216	34	,	,	PUNCT
taxlaw-12356	216	35	the	the	DET
taxlaw-12356	216	36	majority	majority	NOUN
taxlaw-12356	216	37	’s	’s	PART
taxlaw-12356	216	38	view	view	NOUN
taxlaw-12356	216	39	that	that	SCONJ
taxlaw-12356	216	40	the	the	DET
taxlaw-12356	216	41	mueller	mueller	PROPN
taxlaw-12356	216	42	tax	tax	NOUN
taxlaw-12356	216	43	deduction	deduction	NOUN
taxlaw-12356	216	44	was	be	AUX
taxlaw-12356	216	45	genuine	genuine	ADJ
taxlaw-12356	216	46	differentiated	differentiate	VERB
taxlaw-12356	216	47	it	it	PRON
taxlaw-12356	216	48	from	from	ADP
taxlaw-12356	216	49	the	the	DET
taxlaw-12356	216	50	benefits	benefit	NOUN
taxlaw-12356	216	51	struck	strike	VERB
taxlaw-12356	216	52	down	down	ADP
taxlaw-12356	216	53	in	in	ADP
taxlaw-12356	216	54	nyquist	nyquist	NOUN
taxlaw-12356	216	55	.	.	PUNCT
taxlaw-12356	217	1	the	the	DET
taxlaw-12356	217	2	second	second	ADJ
taxlaw-12356	217	3	reason	reason	NOUN
taxlaw-12356	217	4	listed	list	VERB
taxlaw-12356	217	5	by	by	ADP
taxlaw-12356	217	6	the	the	DET
taxlaw-12356	217	7	court	court	NOUN
taxlaw-12356	217	8	—	—	PUNCT
taxlaw-12356	217	9	that	that	SCONJ
taxlaw-12356	217	10	the	the	DET
taxlaw-12356	217	11	minnesota	minnesota	PROPN
taxlaw-12356	217	12	aid	aid	NOUN
taxlaw-12356	217	13	was	be	AUX
taxlaw-12356	217	14	neutrally	neutrally	ADV
taxlaw-12356	217	15	available	available	ADJ
taxlaw-12356	217	16	to	to	ADP
taxlaw-12356	217	17	all	all	DET
taxlaw-12356	217	18	parents	parent	NOUN
taxlaw-12356	217	19	—	—	PUNCT
taxlaw-12356	217	20	was	be	AUX
taxlaw-12356	217	21	also	also	ADV
taxlaw-12356	217	22	a	a	DET
taxlaw-12356	217	23	critical	critical	ADJ
taxlaw-12356	217	24	distinction	distinction	NOUN
taxlaw-12356	217	25	between	between	ADP
taxlaw-12356	217	26	mueller	mueller	NOUN
taxlaw-12356	217	27	and	and	CCONJ
taxlaw-12356	217	28	nyquist	nyquist	NOUN
taxlaw-12356	217	29	.	.	PUNCT
taxlaw-12356	218	1	in	in	ADP
taxlaw-12356	218	2	nyquist	nyquist	NOUN
taxlaw-12356	218	3	,	,	PUNCT
taxlaw-12356	218	4	aid	aid	NOUN
taxlaw-12356	218	5	was	be	AUX
taxlaw-12356	218	6	available	available	ADJ
taxlaw-12356	218	7	exclusively	exclusively	ADV
taxlaw-12356	218	8	to	to	ADP
taxlaw-12356	218	9	families	family	NOUN
taxlaw-12356	218	10	with	with	ADP
taxlaw-12356	218	11	children	child	NOUN
taxlaw-12356	218	12	in	in	ADP
taxlaw-12356	218	13	nonpublic	nonpublic	ADJ
taxlaw-12356	218	14	schools.40	schools.40	PROPN
taxlaw-12356	218	15	mueller	mueller	PROPN
taxlaw-12356	218	16	’s	’s	PART
taxlaw-12356	218	17	aid	aid	NOUN
taxlaw-12356	218	18	was	be	AUX
taxlaw-12356	218	19	available	available	ADJ
taxlaw-12356	218	20	regardless	regardless	ADV
taxlaw-12356	218	21	of	of	ADP
taxlaw-12356	218	22	where	where	SCONJ
taxlaw-12356	218	23	children	child	NOUN
taxlaw-12356	218	24	attended	attend	VERB
taxlaw-12356	218	25	school	school	NOUN
taxlaw-12356	218	26	and	and	CCONJ
taxlaw-12356	218	27	regardless	regardless	ADV
taxlaw-12356	218	28	of	of	ADP
taxlaw-12356	218	29	religion	religion	NOUN
taxlaw-12356	218	30	.	.	PUNCT
taxlaw-12356	219	1	the	the	DET
taxlaw-12356	219	2	court	court	NOUN
taxlaw-12356	219	3	held	hold	VERB
taxlaw-12356	219	4	that	that	SCONJ
taxlaw-12356	219	5	“	"	PUNCT
taxlaw-12356	219	6	a	a	DET
taxlaw-12356	219	7	program	program	NOUN
taxlaw-12356	219	8	,	,	PUNCT
taxlaw-12356	219	9	like	like	ADP
taxlaw-12356	219	10	[	[	X
taxlaw-12356	219	11	minnesota	minnesota	NOUN
taxlaw-12356	219	12	’s	’s	X
taxlaw-12356	219	13	]	]	X
taxlaw-12356	219	14	,	,	PUNCT
taxlaw-12356	219	15	that	that	PRON
taxlaw-12356	219	16	neutrally	neutrally	ADV
taxlaw-12356	219	17	provides	provide	VERB
taxlaw-12356	219	18	state	state	NOUN
taxlaw-12356	219	19	assistance	assistance	NOUN
taxlaw-12356	219	20	to	to	ADP
taxlaw-12356	219	21	a	a	DET
taxlaw-12356	219	22	broad	broad	ADJ
taxlaw-12356	219	23	spectrum	spectrum	NOUN
taxlaw-12356	219	24	of	of	ADP
taxlaw-12356	219	25	citizens	citizen	NOUN
taxlaw-12356	219	26	is	be	AUX
taxlaw-12356	219	27	not	not	PART
taxlaw-12356	219	28	readily	readily	ADV
taxlaw-12356	219	29	subject	subject	ADJ
taxlaw-12356	219	30	to	to	ADP
taxlaw-12356	219	31	challenge	challenge	NOUN
taxlaw-12356	219	32	under	under	ADP
taxlaw-12356	219	33	the	the	DET
taxlaw-12356	219	34	establishment	establishment	NOUN
taxlaw-12356	219	35	clause	clause	NOUN
taxlaw-12356	219	36	.	.	PUNCT
taxlaw-12356	219	37	”	"	PUNCT
taxlaw-12356	220	1	the	the	DET
taxlaw-12356	220	2	law	law	NOUN
taxlaw-12356	220	3	’s	’s	PART
taxlaw-12356	220	4	challengers	challenger	NOUN
taxlaw-12356	220	5	argued	argue	VERB
taxlaw-12356	220	6	the	the	DET
taxlaw-12356	220	7	tax	tax	NOUN
taxlaw-12356	220	8	deduction	deduction	NOUN
taxlaw-12356	220	9	was	be	AUX
taxlaw-12356	220	10	not	not	PART
taxlaw-12356	220	11	neutrally	neutrally	ADV
taxlaw-12356	220	12	available	available	ADJ
taxlaw-12356	220	13	in	in	ADP
taxlaw-12356	220	14	practice	practice	NOUN
taxlaw-12356	220	15	.	.	PUNCT
taxlaw-12356	221	1	as	as	SCONJ
taxlaw-12356	221	2	the	the	DET
taxlaw-12356	221	3	bulk	bulk	NOUN
taxlaw-12356	221	4	of	of	ADP
taxlaw-12356	221	5	the	the	DET
taxlaw-12356	221	6	deductible	deductible	ADJ
taxlaw-12356	221	7	expenses	expense	NOUN
taxlaw-12356	221	8	were	be	AUX
taxlaw-12356	221	9	tuition	tuition	NOUN
taxlaw-12356	221	10	payments	payment	NOUN
taxlaw-12356	221	11	,	,	PUNCT
taxlaw-12356	221	12	and	and	CCONJ
taxlaw-12356	221	13	given	give	VERB
taxlaw-12356	221	14	that	that	PRON
taxlaw-12356	221	15	public	public	ADJ
taxlaw-12356	221	16	school	school	NOUN
taxlaw-12356	221	17	students	student	NOUN
taxlaw-12356	221	18	do	do	AUX
taxlaw-12356	221	19	not	not	PART
taxlaw-12356	221	20	pay	pay	VERB
taxlaw-12356	221	21	tuition	tuition	NOUN
taxlaw-12356	221	22	,	,	PUNCT
taxlaw-12356	221	23	most	most	ADJ
taxlaw-12356	221	24	of	of	ADP
taxlaw-12356	221	25	the	the	DET
taxlaw-12356	221	26	“	"	PUNCT
taxlaw-12356	221	27	neutrally	neutrally	ADV
taxlaw-12356	221	28	available	available	ADJ
taxlaw-12356	221	29	”	"	PUNCT
taxlaw-12356	221	30	deductions	deduction	NOUN
taxlaw-12356	221	31	were	be	AUX
taxlaw-12356	221	32	not	not	PART
taxlaw-12356	221	33	actually	actually	ADV
taxlaw-12356	221	34	available	available	ADJ
taxlaw-12356	221	35	to	to	ADP
taxlaw-12356	221	36	their	their	PRON
taxlaw-12356	221	37	families	family	NOUN
taxlaw-12356	221	38	.	.	PUNCT
taxlaw-12356	222	1	the	the	DET
taxlaw-12356	222	2	supreme	supreme	PROPN
taxlaw-12356	222	3	court	court	PROPN
taxlaw-12356	222	4	found	find	VERB
taxlaw-12356	222	5	,	,	PUNCT
taxlaw-12356	222	6	however	however	ADV
taxlaw-12356	222	7	,	,	PUNCT
taxlaw-12356	222	8	that	that	SCONJ
taxlaw-12356	222	9	statistical	statistical	ADJ
taxlaw-12356	222	10	reports	report	NOUN
taxlaw-12356	222	11	of	of	ADP
taxlaw-12356	222	12	who	who	PRON
taxlaw-12356	222	13	happened	happen	VERB
taxlaw-12356	222	14	to	to	PART
taxlaw-12356	222	15	claim	claim	VERB
taxlaw-12356	222	16	tax	tax	NOUN
taxlaw-12356	222	17	benefits	benefit	NOUN
taxlaw-12356	222	18	had	have	VERB
taxlaw-12356	222	19	no	no	DET
taxlaw-12356	222	20	place	place	NOUN
taxlaw-12356	222	21	in	in	ADP
taxlaw-12356	222	22	constitutional	constitutional	ADJ
taxlaw-12356	222	23	interpretation.41	interpretation.41	NOUN
taxlaw-12356	222	24	the	the	DET
taxlaw-12356	222	25	mueller	mueller	PROPN
taxlaw-12356	222	26	court	court	PROPN
taxlaw-12356	222	27	’s	’s	PART
taxlaw-12356	222	28	third	third	ADJ
taxlaw-12356	222	29	reason	reason	NOUN
taxlaw-12356	222	30	for	for	ADP
taxlaw-12356	222	31	upholding	uphold	VERB
taxlaw-12356	222	32	the	the	DET
taxlaw-12356	222	33	minnesota	minnesota	PROPN
taxlaw-12356	222	34	program	program	NOUN
taxlaw-12356	222	35	was	be	AUX
taxlaw-12356	222	36	that	that	SCONJ
taxlaw-12356	222	37	private	private	ADJ
taxlaw-12356	222	38	schools	school	NOUN
taxlaw-12356	222	39	received	receive	VERB
taxlaw-12356	222	40	aid	aid	NOUN
taxlaw-12356	222	41	only	only	ADV
taxlaw-12356	222	42	as	as	ADP
taxlaw-12356	222	43	a	a	DET
taxlaw-12356	222	44	result	result	NOUN
taxlaw-12356	222	45	of	of	ADP
taxlaw-12356	222	46	private	private	ADJ
taxlaw-12356	222	47	choice	choice	NOUN
taxlaw-12356	222	48	.	.	PUNCT
taxlaw-12356	223	1	this	this	DET
taxlaw-12356	223	2	reason	reason	NOUN
taxlaw-12356	223	3	is	be	AUX
taxlaw-12356	223	4	closely	closely	ADV
taxlaw-12356	223	5	related	relate	VERB
taxlaw-12356	223	6	to	to	ADP
taxlaw-12356	223	7	the	the	DET
taxlaw-12356	223	8	notion	notion	NOUN
taxlaw-12356	223	9	of	of	ADP
taxlaw-12356	223	10	indirectness	indirectness	ADJ
taxlaw-12356	223	11	that	that	SCONJ
taxlaw-12356	223	12	nyquist	nyquist	NOUN
taxlaw-12356	223	13	held	hold	VERB
taxlaw-12356	223	14	was	be	AUX
taxlaw-12356	223	15	“	"	PUNCT
taxlaw-12356	223	16	only	only	ADV
taxlaw-12356	223	17	one	one	NUM
taxlaw-12356	223	18	among	among	ADP
taxlaw-12356	223	19	many	many	ADJ
taxlaw-12356	223	20	factors	factor	NOUN
taxlaw-12356	223	21	to	to	PART
taxlaw-12356	223	22	be	be	AUX
taxlaw-12356	223	23	considered	consider	VERB
taxlaw-12356	223	24	.	.	PUNCT
taxlaw-12356	224	1	”42	”42	PROPN
taxlaw-12356	224	2	mueller	mueller	PROPN
taxlaw-12356	224	3	reinvigorated	reinvigorate	VERB
taxlaw-12356	224	4	the	the	DET
taxlaw-12356	224	5	importance	importance	NOUN
taxlaw-12356	224	6	of	of	ADP
taxlaw-12356	224	7	indirectness	indirectness	NOUN
taxlaw-12356	224	8	,	,	PUNCT
taxlaw-12356	224	9	pointing	point	VERB
taxlaw-12356	224	10	out	out	ADP
taxlaw-12356	224	11	that	that	SCONJ
taxlaw-12356	224	12	where	where	SCONJ
taxlaw-12356	224	13	the	the	DET
taxlaw-12356	224	14	court	court	NOUN
taxlaw-12356	224	15	invalidated	invalidate	VERB
taxlaw-12356	224	16	public	public	ADJ
taxlaw-12356	224	17	aid	aid	NOUN
taxlaw-12356	224	18	to	to	ADP
taxlaw-12356	224	19	private	private	ADJ
taxlaw-12356	224	20	schools	school	NOUN
taxlaw-12356	224	21	,	,	PUNCT
taxlaw-12356	224	22	it	it	PRON
taxlaw-12356	224	23	was	be	AUX
taxlaw-12356	224	24	usually	usually	ADV
taxlaw-12356	224	25	in	in	ADP
taxlaw-12356	224	26	cases	case	NOUN
taxlaw-12356	224	27	where	where	SCONJ
taxlaw-12356	224	28	funds	fund	NOUN
taxlaw-12356	224	29	were	be	AUX
taxlaw-12356	224	30	paid	pay	VERB
taxlaw-12356	224	31	directly	directly	ADV
taxlaw-12356	224	32	from	from	ADP
taxlaw-12356	224	33	the	the	DET
taxlaw-12356	224	34	state	state	NOUN
taxlaw-12356	224	35	to	to	ADP
taxlaw-12356	224	36	the	the	DET
taxlaw-12356	224	37	37	37	NUM
taxlaw-12356	224	38	i	i	PROPN
taxlaw-12356	224	39	d.	d.	PROPN
taxlaw-12356	224	40	at	at	ADP
taxlaw-12356	224	41	396	396	NUM
taxlaw-12356	224	42	.	.	PUNCT
taxlaw-12356	225	1	38	38	NUM
taxlaw-12356	226	1	i	i	PRON
taxlaw-12356	226	2	d.	d.	NOUN
taxlaw-12356	226	3	at	at	ADP
taxlaw-12356	226	4	406–07	406–07	PROPN
taxlaw-12356	226	5	(	(	PUNCT
taxlaw-12356	226	6	marshall	marshall	PROPN
taxlaw-12356	226	7	,	,	PUNCT
taxlaw-12356	226	8	j.	j.	PROPN
taxlaw-12356	226	9	,	,	PUNCT
taxlaw-12356	226	10	dissenting	dissent	VERB
taxlaw-12356	226	11	)	)	PUNCT
taxlaw-12356	226	12	.	.	PUNCT
taxlaw-12356	227	1	39	39	NUM
taxlaw-12356	228	1	i	i	PRON
taxlaw-12356	228	2	d.	d.	NOUN
taxlaw-12356	228	3	at	at	ADP
taxlaw-12356	228	4	407–08	407–08	PROPN
taxlaw-12356	228	5	(	(	PUNCT
taxlaw-12356	228	6	marshall	marshall	PROPN
taxlaw-12356	228	7	,	,	PUNCT
taxlaw-12356	228	8	j.	j.	PROPN
taxlaw-12356	228	9	,	,	PUNCT
taxlaw-12356	228	10	dissenting	dissent	VERB
taxlaw-12356	228	11	)	)	PUNCT
taxlaw-12356	228	12	(	(	PUNCT
taxlaw-12356	229	1	citations	citation	NOUN
taxlaw-12356	229	2	omitted	omit	VERB
taxlaw-12356	229	3	)	)	PUNCT
taxlaw-12356	229	4	(	(	PUNCT
taxlaw-12356	229	5	quoting	quote	VERB
taxlaw-12356	229	6	nyquist	nyquist	NOUN
taxlaw-12356	229	7	,	,	PUNCT
taxlaw-12356	229	8	413	413	NUM
taxlaw-12356	229	9	u.s	u.s	PROPN
taxlaw-12356	229	10	.	.	PROPN
taxlaw-12356	229	11	at	at	ADP
taxlaw-12356	229	12	790–91	790–91	NOUN
taxlaw-12356	229	13	)	)	PUNCT
taxlaw-12356	229	14	.	.	PUNCT
taxlaw-12356	230	1	40	40	NUM
taxlaw-12356	231	1	i	i	PRON
taxlaw-12356	231	2	d.	d.	PROPN
taxlaw-12356	231	3	at	at	ADP
taxlaw-12356	231	4	398	398	NUM
taxlaw-12356	231	5	.	.	PUNCT
taxlaw-12356	232	1	(	(	PUNCT
taxlaw-12356	232	2	both	both	DET
taxlaw-12356	232	3	quotes	quote	NOUN
taxlaw-12356	232	4	)	)	PUNCT
taxlaw-12356	232	5	.	.	PUNCT
taxlaw-12356	233	1	41	41	NUM
taxlaw-12356	233	2	mueller	mueller	NOUN
taxlaw-12356	233	3	,	,	PUNCT
taxlaw-12356	233	4	463	463	NUM
taxlaw-12356	233	5	u.s	u.s	PROPN
taxlaw-12356	233	6	.	.	PROPN
taxlaw-12356	233	7	at	at	ADP
taxlaw-12356	233	8	401	401	NUM
taxlaw-12356	233	9	(	(	PUNCT
taxlaw-12356	233	10	“	"	PUNCT
taxlaw-12356	233	11	we	we	PRON
taxlaw-12356	233	12	would	would	AUX
taxlaw-12356	233	13	be	be	AUX
taxlaw-12356	233	14	loath	loath	ADJ
taxlaw-12356	233	15	to	to	PART
taxlaw-12356	233	16	adopt	adopt	VERB
taxlaw-12356	233	17	a	a	DET
taxlaw-12356	233	18	rule	rule	NOUN
taxlaw-12356	233	19	grounding	ground	VERB
taxlaw-12356	233	20	the	the	DET
taxlaw-12356	233	21	constitutionality	constitutionality	NOUN
taxlaw-12356	233	22	of	of	ADP
taxlaw-12356	233	23	a	a	DET
taxlaw-12356	233	24	facially	facially	ADV
taxlaw-12356	233	25	neutral	neutral	ADJ
taxlaw-12356	233	26	law	law	NOUN
taxlaw-12356	233	27	on	on	ADP
taxlaw-12356	233	28	annual	annual	ADJ
taxlaw-12356	233	29	reports	report	NOUN
taxlaw-12356	233	30	reciting	recite	VERB
taxlaw-12356	233	31	the	the	DET
taxlaw-12356	233	32	extent	extent	NOUN
taxlaw-12356	233	33	to	to	PART
taxlaw-12356	233	34	which	which	PRON
taxlaw-12356	233	35	various	various	ADJ
taxlaw-12356	233	36	classes	class	NOUN
taxlaw-12356	233	37	of	of	ADP
taxlaw-12356	233	38	private	private	ADJ
taxlaw-12356	233	39	citizens	citizen	NOUN
taxlaw-12356	233	40	claimed	claim	VERB
taxlaw-12356	233	41	benefits	benefit	NOUN
taxlaw-12356	233	42	under	under	ADP
taxlaw-12356	233	43	the	the	DET
taxlaw-12356	233	44	law	law	NOUN
taxlaw-12356	233	45	.	.	PUNCT
taxlaw-12356	233	46	.	.	PUNCT
taxlaw-12356	233	47	.	.	PUNCT
taxlaw-12356	233	48	.	.	PUNCT
taxlaw-12356	234	1	[	[	X
taxlaw-12356	234	2	t]hat	t]hat	DET
taxlaw-12356	234	3	private	private	ADJ
taxlaw-12356	234	4	persons	person	NOUN
taxlaw-12356	234	5	fail	fail	VERB
taxlaw-12356	234	6	in	in	ADP
taxlaw-12356	234	7	a	a	DET
taxlaw-12356	234	8	particular	particular	ADJ
taxlaw-12356	234	9	year	year	NOUN
taxlaw-12356	234	10	to	to	PART
taxlaw-12356	234	11	claim	claim	VERB
taxlaw-12356	234	12	the	the	DET
taxlaw-12356	234	13	tax	tax	NOUN
taxlaw-12356	234	14	relief	relief	NOUN
taxlaw-12356	234	15	to	to	PART
taxlaw-12356	234	16	which	which	PRON
taxlaw-12356	234	17	they	they	PRON
taxlaw-12356	234	18	are	be	AUX
taxlaw-12356	234	19	entitled	entitle	VERB
taxlaw-12356	234	20	—	—	PUNCT
taxlaw-12356	234	21	under	under	ADP
taxlaw-12356	234	22	a	a	DET
taxlaw-12356	234	23	facially	facially	ADV
taxlaw-12356	234	24	neutral	neutral	ADJ
taxlaw-12356	234	25	statute	statute	NOUN
taxlaw-12356	234	26	—	—	PUNCT
taxlaw-12356	234	27	should	should	AUX
taxlaw-12356	234	28	be	be	AUX
taxlaw-12356	234	29	of	of	ADP
taxlaw-12356	234	30	little	little	ADJ
taxlaw-12356	234	31	importance	importance	NOUN
taxlaw-12356	234	32	in	in	ADP
taxlaw-12356	234	33	determining	determine	VERB
taxlaw-12356	234	34	the	the	DET
taxlaw-12356	234	35	constitutionality	constitutionality	NOUN
taxlaw-12356	234	36	of	of	ADP
taxlaw-12356	234	37	the	the	DET
taxlaw-12356	234	38	statute	statute	NOUN
taxlaw-12356	234	39	permitting	permit	VERB
taxlaw-12356	234	40	such	such	ADJ
taxlaw-12356	234	41	relief	relief	NOUN
taxlaw-12356	234	42	.	.	PUNCT
taxlaw-12356	234	43	”	"	PUNCT
taxlaw-12356	234	44	)	)	PUNCT
taxlaw-12356	234	45	.	.	PUNCT
taxlaw-12356	235	1	42	42	NUM
taxlaw-12356	235	2	nyquist	nyquist	NOUN
taxlaw-12356	235	3	,	,	PUNCT
taxlaw-12356	235	4	413	413	NUM
taxlaw-12356	235	5	u.s.at	u.s.at	NOUN
taxlaw-12356	235	6	781	781	NUM
taxlaw-12356	235	7	(	(	PUNCT
taxlaw-12356	235	8	describing	describe	VERB
taxlaw-12356	235	9	“	"	PUNCT
taxlaw-12356	235	10	the	the	DET
taxlaw-12356	235	11	fact	fact	NOUN
taxlaw-12356	235	12	that	that	SCONJ
taxlaw-12356	235	13	aid	aid	NOUN
taxlaw-12356	235	14	is	be	AUX
taxlaw-12356	235	15	disbursed	disburse	VERB
taxlaw-12356	235	16	to	to	ADP
taxlaw-12356	235	17	parents	parent	NOUN
taxlaw-12356	235	18	rather	rather	ADV
taxlaw-12356	235	19	than	than	ADP
taxlaw-12356	235	20	to	to	ADP
taxlaw-12356	235	21	the	the	DET
taxlaw-12356	235	22	schools	school	NOUN
taxlaw-12356	235	23	”	"	PUNCT
taxlaw-12356	235	24	)	)	PUNCT
taxlaw-12356	235	25	.	.	PUNCT
taxlaw-12356	236	1	columbia	columbia	PROPN
taxlaw-12356	236	2	journal	journal	PROPN
taxlaw-12356	236	3	of	of	ADP
taxlaw-12356	236	4	tax	tax	NOUN
taxlaw-12356	236	5	law	law	NOUN
taxlaw-12356	237	1	[	[	X
taxlaw-12356	237	2	vol	vol	NOUN
taxlaw-12356	237	3	:	:	PUNCT
taxlaw-12356	237	4	15:1	15:1	NUM
taxlaw-12356	237	5	86	86	NUM
taxlaw-12356	237	6	school	school	NOUN
taxlaw-12356	237	7	without	without	ADP
taxlaw-12356	237	8	passing	pass	VERB
taxlaw-12356	237	9	through	through	ADP
taxlaw-12356	237	10	the	the	DET
taxlaw-12356	237	11	students	student	NOUN
taxlaw-12356	237	12	’	'	PUNCT
taxlaw-12356	237	13	or	or	CCONJ
taxlaw-12356	237	14	parents	parent	NOUN
taxlaw-12356	237	15	’	'	PUNCT
taxlaw-12356	237	16	hands.43	hands.43	NOUN
taxlaw-12356	237	17	an	an	DET
taxlaw-12356	237	18	appealing	appealing	ADJ
taxlaw-12356	237	19	function	function	NOUN
taxlaw-12356	237	20	of	of	ADP
taxlaw-12356	237	21	tax	tax	NOUN
taxlaw-12356	237	22	deductions	deduction	NOUN
taxlaw-12356	237	23	was	be	AUX
taxlaw-12356	237	24	that	that	SCONJ
taxlaw-12356	237	25	“	"	PUNCT
taxlaw-12356	237	26	aid	aid	NOUN
taxlaw-12356	237	27	to	to	ADP
taxlaw-12356	237	28	parochial	parochial	ADJ
taxlaw-12356	237	29	schools	school	NOUN
taxlaw-12356	237	30	is	be	AUX
taxlaw-12356	237	31	available	available	ADJ
taxlaw-12356	237	32	only	only	ADV
taxlaw-12356	237	33	as	as	ADP
taxlaw-12356	237	34	a	a	DET
taxlaw-12356	237	35	result	result	NOUN
taxlaw-12356	237	36	of	of	ADP
taxlaw-12356	237	37	decisions	decision	NOUN
taxlaw-12356	237	38	of	of	ADP
taxlaw-12356	237	39	individual	individual	ADJ
taxlaw-12356	237	40	parents	parent	NOUN
taxlaw-12356	237	41	[	[	X
taxlaw-12356	237	42	,	,	PUNCT
taxlaw-12356	237	43	so	so	SCONJ
taxlaw-12356	237	44	]	]	PUNCT
taxlaw-12356	237	45	no	no	DET
taxlaw-12356	237	46	‘	'	PUNCT
taxlaw-12356	237	47	imprimatur	imprimatur	NOUN
taxlaw-12356	237	48	of	of	ADP
taxlaw-12356	237	49	state	state	NOUN
taxlaw-12356	237	50	approval	approval	NOUN
taxlaw-12356	237	51	,	,	PUNCT
taxlaw-12356	237	52	’	'	PUNCT
taxlaw-12356	237	53	can	can	AUX
taxlaw-12356	237	54	be	be	AUX
taxlaw-12356	237	55	deemed	deem	VERB
taxlaw-12356	237	56	to	to	PART
taxlaw-12356	237	57	have	have	AUX
taxlaw-12356	237	58	been	be	AUX
taxlaw-12356	237	59	conferred	confer	VERB
taxlaw-12356	237	60	on	on	ADP
taxlaw-12356	237	61	any	any	DET
taxlaw-12356	237	62	particular	particular	ADJ
taxlaw-12356	237	63	religion	religion	NOUN
taxlaw-12356	237	64	,	,	PUNCT
taxlaw-12356	237	65	or	or	CCONJ
taxlaw-12356	237	66	on	on	ADP
taxlaw-12356	237	67	religion	religion	NOUN
taxlaw-12356	237	68	generally	generally	ADV
taxlaw-12356	237	69	.	.	PUNCT
taxlaw-12356	238	1	”44	”44	PROPN
taxlaw-12356	238	2	mueller	mueller	PROPN
taxlaw-12356	238	3	marked	mark	VERB
taxlaw-12356	238	4	a	a	DET
taxlaw-12356	238	5	major	major	ADJ
taxlaw-12356	238	6	change	change	NOUN
taxlaw-12356	238	7	in	in	ADP
taxlaw-12356	238	8	cases	case	NOUN
taxlaw-12356	238	9	assessing	assess	VERB
taxlaw-12356	238	10	aid	aid	NOUN
taxlaw-12356	238	11	to	to	ADP
taxlaw-12356	238	12	public	public	ADJ
taxlaw-12356	238	13	schools	school	NOUN
taxlaw-12356	238	14	.	.	PUNCT
taxlaw-12356	239	1	in	in	ADP
taxlaw-12356	239	2	subsequent	subsequent	ADJ
taxlaw-12356	239	3	years	year	NOUN
taxlaw-12356	239	4	,	,	PUNCT
taxlaw-12356	239	5	the	the	DET
taxlaw-12356	239	6	court	court	NOUN
taxlaw-12356	239	7	upheld	uphold	VERB
taxlaw-12356	239	8	government	government	NOUN
taxlaw-12356	239	9	provisions	provision	NOUN
taxlaw-12356	239	10	of	of	ADP
taxlaw-12356	239	11	a	a	DET
taxlaw-12356	239	12	language	language	NOUN
taxlaw-12356	239	13	interpreter	interpreter	NOUN
taxlaw-12356	239	14	at	at	ADP
taxlaw-12356	239	15	a	a	DET
taxlaw-12356	239	16	catholic	catholic	ADJ
taxlaw-12356	239	17	school,45	school,45	NOUN
taxlaw-12356	239	18	tuition	tuition	NOUN
taxlaw-12356	239	19	assistance	assistance	NOUN
taxlaw-12356	239	20	for	for	ADP
taxlaw-12356	239	21	a	a	DET
taxlaw-12356	239	22	religious	religious	ADJ
taxlaw-12356	239	23	school	school	NOUN
taxlaw-12356	239	24	’s	’s	PART
taxlaw-12356	239	25	vocational	vocational	ADJ
taxlaw-12356	239	26	training,46	training,46	NOUN
taxlaw-12356	239	27	and	and	CCONJ
taxlaw-12356	239	28	even	even	ADV
taxlaw-12356	239	29	made	make	VERB
taxlaw-12356	239	30	clear	clear	ADJ
taxlaw-12356	239	31	that	that	SCONJ
taxlaw-12356	239	32	government	government	NOUN
taxlaw-12356	239	33	vouchers	voucher	NOUN
taxlaw-12356	239	34	for	for	ADP
taxlaw-12356	239	35	tuition	tuition	NOUN
taxlaw-12356	239	36	expenses	expense	NOUN
taxlaw-12356	239	37	are	be	AUX
taxlaw-12356	239	38	legal	legal	ADJ
taxlaw-12356	239	39	as	as	SCONJ
taxlaw-12356	239	40	well.47	well.47	PROPN
taxlaw-12356	239	41	states	state	NOUN
taxlaw-12356	239	42	were	be	AUX
taxlaw-12356	239	43	also	also	ADV
taxlaw-12356	239	44	permitted	permit	VERB
taxlaw-12356	239	45	to	to	PART
taxlaw-12356	239	46	provide	provide	VERB
taxlaw-12356	239	47	auxiliary	auxiliary	ADJ
taxlaw-12356	239	48	teachers	teacher	NOUN
taxlaw-12356	239	49	and	and	CCONJ
taxlaw-12356	239	50	equipment	equipment	NOUN
taxlaw-12356	239	51	to	to	ADP
taxlaw-12356	239	52	private	private	ADJ
taxlaw-12356	239	53	schools	school	NOUN
taxlaw-12356	239	54	when	when	SCONJ
taxlaw-12356	239	55	such	such	ADJ
taxlaw-12356	239	56	programs	program	NOUN
taxlaw-12356	239	57	were	be	AUX
taxlaw-12356	239	58	neutrally	neutrally	ADV
taxlaw-12356	239	59	available	available	ADJ
taxlaw-12356	239	60	and	and	CCONJ
taxlaw-12356	239	61	dispensed	dispense	VERB
taxlaw-12356	239	62	to	to	ADP
taxlaw-12356	239	63	all	all	DET
taxlaw-12356	239	64	eligible	eligible	ADJ
taxlaw-12356	239	65	students	student	NOUN
taxlaw-12356	239	66	,	,	PUNCT
taxlaw-12356	239	67	no	no	ADV
taxlaw-12356	239	68	matter	matter	ADV
taxlaw-12356	239	69	where	where	SCONJ
taxlaw-12356	239	70	they	they	PRON
taxlaw-12356	239	71	attended	attend	VERB
taxlaw-12356	239	72	school.48	school.48	PROPN
taxlaw-12356	239	73	this	this	DET
taxlaw-12356	239	74	phase	phase	NOUN
taxlaw-12356	239	75	of	of	ADP
taxlaw-12356	239	76	establishment	establishment	NOUN
taxlaw-12356	239	77	clause	clause	NOUN
taxlaw-12356	239	78	decisions	decision	NOUN
taxlaw-12356	239	79	also	also	ADV
taxlaw-12356	239	80	helped	helped	AUX
taxlaw-12356	239	81	clarify	clarify	VERB
taxlaw-12356	239	82	historical	historical	ADJ
taxlaw-12356	239	83	cases	case	NOUN
taxlaw-12356	239	84	in	in	ADP
taxlaw-12356	239	85	two	two	NUM
taxlaw-12356	239	86	ways	way	NOUN
taxlaw-12356	239	87	.	.	PUNCT
taxlaw-12356	240	1	first	first	ADV
taxlaw-12356	240	2	,	,	PUNCT
taxlaw-12356	240	3	the	the	DET
taxlaw-12356	240	4	court	court	NOUN
taxlaw-12356	240	5	replaced	replace	VERB
taxlaw-12356	240	6	the	the	DET
taxlaw-12356	240	7	amorphous	amorphous	ADJ
taxlaw-12356	240	8	notion	notion	NOUN
taxlaw-12356	240	9	of	of	ADP
taxlaw-12356	240	10	aid	aid	NOUN
taxlaw-12356	240	11	’s	’s	PART
taxlaw-12356	240	12	“	"	PUNCT
taxlaw-12356	240	13	directness	directness	NOUN
taxlaw-12356	240	14	”	"	PUNCT
taxlaw-12356	240	15	with	with	ADP
taxlaw-12356	240	16	the	the	DET
taxlaw-12356	240	17	private	private	ADJ
taxlaw-12356	240	18	choice	choice	NOUN
taxlaw-12356	240	19	requirement	requirement	NOUN
taxlaw-12356	240	20	.	.	PUNCT
taxlaw-12356	241	1	the	the	DET
taxlaw-12356	241	2	private	private	ADJ
taxlaw-12356	241	3	choice	choice	NOUN
taxlaw-12356	241	4	requirement	requirement	NOUN
taxlaw-12356	241	5	was	be	AUX
taxlaw-12356	241	6	met	meet	VERB
taxlaw-12356	241	7	if	if	SCONJ
taxlaw-12356	241	8	private	private	ADJ
taxlaw-12356	241	9	citizens	citizen	NOUN
taxlaw-12356	241	10	had	have	VERB
taxlaw-12356	241	11	the	the	DET
taxlaw-12356	241	12	opportunity	opportunity	NOUN
taxlaw-12356	241	13	to	to	PART
taxlaw-12356	241	14	direct	direct	VERB
taxlaw-12356	241	15	the	the	DET
taxlaw-12356	241	16	aid	aid	NOUN
taxlaw-12356	241	17	elsewhere;49	elsewhere;49	VERB
taxlaw-12356	241	18	“	"	PUNCT
taxlaw-12356	241	19	private	private	ADJ
taxlaw-12356	241	20	choice	choice	NOUN
taxlaw-12356	241	21	is	be	AUX
taxlaw-12356	241	22	easier	easy	ADJ
taxlaw-12356	241	23	to	to	PART
taxlaw-12356	241	24	see	see	VERB
taxlaw-12356	241	25	when	when	SCONJ
taxlaw-12356	241	26	aid	aid	NOUN
taxlaw-12356	241	27	literally	literally	ADV
taxlaw-12356	241	28	passes	pass	VERB
taxlaw-12356	241	29	through	through	ADP
taxlaw-12356	241	30	the	the	DET
taxlaw-12356	241	31	hands	hand	NOUN
taxlaw-12356	241	32	of	of	ADP
taxlaw-12356	241	33	individuals	individual	NOUN
taxlaw-12356	241	34	,	,	PUNCT
taxlaw-12356	241	35	”	"	PUNCT
taxlaw-12356	241	36	but	but	CCONJ
taxlaw-12356	241	37	“	"	PUNCT
taxlaw-12356	241	38	literal	literal	ADJ
taxlaw-12356	241	39	”	"	PUNCT
taxlaw-12356	241	40	passage	passage	NOUN
taxlaw-12356	241	41	was	be	AUX
taxlaw-12356	241	42	not	not	PART
taxlaw-12356	241	43	what	what	PRON
taxlaw-12356	241	44	the	the	DET
taxlaw-12356	241	45	establishment	establishment	NOUN
taxlaw-12356	241	46	clause	clause	NOUN
taxlaw-12356	241	47	required.50	required.50	PROPN
taxlaw-12356	241	48	accordingly	accordingly	ADV
taxlaw-12356	241	49	,	,	PUNCT
taxlaw-12356	241	50	even	even	ADV
taxlaw-12356	241	51	aid	aid	NOUN
taxlaw-12356	241	52	that	that	PRON
taxlaw-12356	241	53	was	be	AUX
taxlaw-12356	241	54	“	"	PUNCT
taxlaw-12356	241	55	allocated	allocate	VERB
taxlaw-12356	241	56	.	.	PUNCT
taxlaw-12356	241	57	.	.	PUNCT
taxlaw-12356	242	1	.	.	PUNCT
taxlaw-12356	243	1	based	base	VERB
taxlaw-12356	243	2	on	on	ADP
taxlaw-12356	243	3	the	the	DET
taxlaw-12356	243	4	per	per	X
taxlaw-12356	243	5	capita	capita	NOUN
taxlaw-12356	243	6	number	number	NOUN
taxlaw-12356	243	7	of	of	ADP
taxlaw-12356	243	8	students	student	NOUN
taxlaw-12356	243	9	at	at	ADP
taxlaw-12356	243	10	each	each	DET
taxlaw-12356	243	11	school	school	NOUN
taxlaw-12356	243	12	”	"	PUNCT
taxlaw-12356	243	13	reflected	reflect	VERB
taxlaw-12356	243	14	private	private	ADJ
taxlaw-12356	243	15	choice.51	choice.51	NOUN
taxlaw-12356	243	16	second	second	ADJ
taxlaw-12356	243	17	,	,	PUNCT
taxlaw-12356	243	18	the	the	DET
taxlaw-12356	243	19	public	public	ADJ
taxlaw-12356	243	20	aid	aid	NOUN
taxlaw-12356	243	21	in	in	ADP
taxlaw-12356	243	22	nyquist	nyquist	NOUN
taxlaw-12356	243	23	remained	remain	VERB
taxlaw-12356	243	24	distinguishable	distinguishable	ADJ
taxlaw-12356	243	25	from	from	ADP
taxlaw-12356	243	26	the	the	DET
taxlaw-12356	243	27	expanding	expand	VERB
taxlaw-12356	243	28	field	field	NOUN
taxlaw-12356	243	29	of	of	ADP
taxlaw-12356	243	30	permissible	permissible	ADJ
taxlaw-12356	243	31	aid	aid	NOUN
taxlaw-12356	243	32	under	under	ADP
taxlaw-12356	243	33	mueller	mueller	PROPN
taxlaw-12356	243	34	.	.	PUNCT
taxlaw-12356	244	1	because	because	SCONJ
taxlaw-12356	244	2	nyquist	nyquist	NOUN
taxlaw-12356	244	3	’s	’s	PART
taxlaw-12356	244	4	program	program	NOUN
taxlaw-12356	244	5	was	be	AUX
taxlaw-12356	244	6	available	available	ADJ
taxlaw-12356	244	7	only	only	ADV
taxlaw-12356	244	8	to	to	ADP
taxlaw-12356	244	9	private	private	ADJ
taxlaw-12356	244	10	school	school	NOUN
taxlaw-12356	244	11	students	student	NOUN
taxlaw-12356	244	12	,	,	PUNCT
taxlaw-12356	244	13	it	it	PRON
taxlaw-12356	244	14	would	would	AUX
taxlaw-12356	244	15	have	have	AUX
taxlaw-12356	244	16	failed	fail	VERB
taxlaw-12356	244	17	to	to	PART
taxlaw-12356	244	18	meet	meet	VERB
taxlaw-12356	244	19	the	the	DET
taxlaw-12356	244	20	neutrality	neutrality	NOUN
taxlaw-12356	244	21	requirement.52	requirement.52	NOUN
taxlaw-12356	244	22	3	3	NUM
taxlaw-12356	244	23	.	.	NOUN
taxlaw-12356	244	24	2011	2011	NUM
taxlaw-12356	244	25	:	:	PUNCT
taxlaw-12356	244	26	standing	stand	VERB
taxlaw-12356	244	27	in	in	ADP
taxlaw-12356	244	28	the	the	DET
taxlaw-12356	244	29	2011	2011	NUM
taxlaw-12356	244	30	arizona	arizona	PROPN
taxlaw-12356	244	31	christian	christian	PROPN
taxlaw-12356	244	32	sch	sch	PROPN
taxlaw-12356	244	33	.	.	PUNCT
taxlaw-12356	245	1	tuition	tuition	PROPN
taxlaw-12356	245	2	org	org	PROPN
taxlaw-12356	245	3	.	.	PUNCT
taxlaw-12356	246	1	v.	v.	ADP
taxlaw-12356	246	2	winn	winn	PROPN
taxlaw-12356	246	3	five	five	NUM
taxlaw-12356	246	4	-	-	PUNCT
taxlaw-12356	246	5	to	to	ADP
taxlaw-12356	246	6	-	-	PUNCT
taxlaw-12356	246	7	four	four	NUM
taxlaw-12356	246	8	decision	decision	NOUN
taxlaw-12356	246	9	,	,	PUNCT
taxlaw-12356	246	10	the	the	DET
taxlaw-12356	246	11	supreme	supreme	PROPN
taxlaw-12356	246	12	court	court	PROPN
taxlaw-12356	246	13	cast	cast	VERB
taxlaw-12356	246	14	many	many	ADJ
taxlaw-12356	246	15	of	of	ADP
taxlaw-12356	246	16	these	these	DET
taxlaw-12356	246	17	earlier	early	ADJ
taxlaw-12356	246	18	establishment	establishment	NOUN
taxlaw-12356	246	19	clause	clause	NOUN
taxlaw-12356	246	20	rulings	ruling	NOUN
taxlaw-12356	246	21	into	into	ADP
taxlaw-12356	246	22	doubt.53	doubt.53	NOUN
taxlaw-12356	246	23	there	there	ADV
taxlaw-12356	246	24	,	,	PUNCT
taxlaw-12356	246	25	arizona	arizona	PROPN
taxlaw-12356	246	26	taxpayers	taxpayer	NOUN
taxlaw-12356	246	27	challenged	challenge	VERB
taxlaw-12356	246	28	a	a	DET
taxlaw-12356	246	29	state	state	NOUN
taxlaw-12356	246	30	statute	statute	NOUN
taxlaw-12356	246	31	allowing	allow	VERB
taxlaw-12356	246	32	tax	tax	NOUN
taxlaw-12356	246	33	credits	credit	NOUN
taxlaw-12356	246	34	for	for	ADP
taxlaw-12356	246	35	donors	donor	NOUN
taxlaw-12356	246	36	to	to	ADP
taxlaw-12356	246	37	funds	fund	NOUN
taxlaw-12356	246	38	that	that	PRON
taxlaw-12356	246	39	provided	provide	VERB
taxlaw-12356	246	40	scholarships	scholarship	NOUN
taxlaw-12356	246	41	to	to	ADP
taxlaw-12356	246	42	private	private	ADJ
taxlaw-12356	246	43	school	school	NOUN
taxlaw-12356	246	44	students	student	NOUN
taxlaw-12356	246	45	,	,	PUNCT
taxlaw-12356	246	46	including	include	VERB
taxlaw-12356	246	47	those	those	PRON
taxlaw-12356	246	48	in	in	ADP
taxlaw-12356	246	49	religious	religious	ADJ
taxlaw-12356	246	50	schools	school	NOUN
taxlaw-12356	246	51	.	.	PUNCT
taxlaw-12356	247	1	the	the	DET
taxlaw-12356	247	2	winn	winn	PROPN
taxlaw-12356	247	3	court	court	NOUN
taxlaw-12356	247	4	did	do	AUX
taxlaw-12356	247	5	not	not	PART
taxlaw-12356	247	6	assess	assess	VERB
taxlaw-12356	247	7	neutrality	neutrality	NOUN
taxlaw-12356	247	8	and	and	CCONJ
taxlaw-12356	247	9	private	private	ADJ
taxlaw-12356	247	10	choice	choice	NOUN
taxlaw-12356	247	11	because	because	SCONJ
taxlaw-12356	247	12	it	it	PRON
taxlaw-12356	247	13	decided	decide	VERB
taxlaw-12356	247	14	the	the	DET
taxlaw-12356	247	15	taxpayers	taxpayer	NOUN
taxlaw-12356	247	16	lacked	lack	VERB
taxlaw-12356	247	17	standing	stand	VERB
taxlaw-12356	247	18	.	.	PUNCT
taxlaw-12356	248	1	it	it	PRON
taxlaw-12356	248	2	acknowledged	acknowledge	VERB
taxlaw-12356	248	3	that	that	SCONJ
taxlaw-12356	248	4	while	while	SCONJ
taxlaw-12356	248	5	taxpayers	taxpayer	NOUN
taxlaw-12356	248	6	generally	generally	ADV
taxlaw-12356	248	7	have	have	AUX
taxlaw-12356	248	8	standing	stand	VERB
taxlaw-12356	248	9	to	to	PART
taxlaw-12356	248	10	challenge	challenge	VERB
taxlaw-12356	248	11	government	government	NOUN
taxlaw-12356	248	12	spending	spend	VERB
taxlaw-12356	248	13	43	43	NUM
taxlaw-12356	248	14	mueller	mueller	NOUN
taxlaw-12356	248	15	,	,	PUNCT
taxlaw-12356	248	16	463	463	NUM
taxlaw-12356	248	17	u.s	u.s	PROPN
taxlaw-12356	248	18	.	.	PROPN
taxlaw-12356	248	19	at	at	ADP
taxlaw-12356	248	20	399	399	NUM
taxlaw-12356	248	21	(	(	PUNCT
taxlaw-12356	248	22	“	"	PUNCT
taxlaw-12356	248	23	[	[	X
taxlaw-12356	248	24	a]ll	a]ll	NOUN
taxlaw-12356	248	25	but	but	CCONJ
taxlaw-12356	248	26	one	one	NUM
taxlaw-12356	248	27	of	of	ADP
taxlaw-12356	248	28	our	our	PRON
taxlaw-12356	248	29	recent	recent	ADJ
taxlaw-12356	248	30	cases	case	NOUN
taxlaw-12356	248	31	invalidating	invalidate	VERB
taxlaw-12356	248	32	state	state	NOUN
taxlaw-12356	248	33	aid	aid	NOUN
taxlaw-12356	248	34	to	to	ADP
taxlaw-12356	248	35	parochial	parochial	ADJ
taxlaw-12356	248	36	schools	school	NOUN
taxlaw-12356	248	37	have	have	AUX
taxlaw-12356	248	38	involved	involve	VERB
taxlaw-12356	248	39	the	the	DET
taxlaw-12356	248	40	direct	direct	ADJ
taxlaw-12356	248	41	transmission	transmission	NOUN
taxlaw-12356	248	42	of	of	ADP
taxlaw-12356	248	43	assistance	assistance	NOUN
taxlaw-12356	248	44	from	from	ADP
taxlaw-12356	248	45	the	the	DET
taxlaw-12356	248	46	state	state	NOUN
taxlaw-12356	248	47	to	to	ADP
taxlaw-12356	248	48	the	the	DET
taxlaw-12356	248	49	schools	school	NOUN
taxlaw-12356	248	50	themselves	themselves	PRON
taxlaw-12356	248	51	.	.	PUNCT
taxlaw-12356	248	52	”	"	PUNCT
taxlaw-12356	248	53	)	)	PUNCT
taxlaw-12356	248	54	.	.	PUNCT
taxlaw-12356	249	1	44	44	NUM
taxlaw-12356	250	1	i	i	PRON
taxlaw-12356	250	2	d.	d.	PROPN
taxlaw-12356	250	3	(	(	PUNCT
taxlaw-12356	250	4	citation	citation	NOUN
taxlaw-12356	250	5	omitted	omit	VERB
taxlaw-12356	250	6	)	)	PUNCT
taxlaw-12356	250	7	.	.	PUNCT
taxlaw-12356	251	1	45	45	NUM
taxlaw-12356	251	2	zobrest	zobr	ADJ
taxlaw-12356	251	3	v.	v.	ADP
taxlaw-12356	251	4	catalina	catalina	PROPN
taxlaw-12356	251	5	foothills	foothills	PROPN
taxlaw-12356	251	6	sch	sch	PROPN
taxlaw-12356	251	7	.	.	PROPN
taxlaw-12356	251	8	dist	dist	PROPN
taxlaw-12356	251	9	.	.	PUNCT
taxlaw-12356	252	1	,	,	PUNCT
taxlaw-12356	252	2	509	509	NUM
taxlaw-12356	252	3	u.s	u.s	PROPN
taxlaw-12356	252	4	.	.	PROPN
taxlaw-12356	252	5	1	1	NUM
taxlaw-12356	252	6	,	,	PUNCT
taxlaw-12356	252	7	13–14(1993	13–14(1993	NUM
taxlaw-12356	252	8	)	)	PUNCT
taxlaw-12356	252	9	.	.	PUNCT
taxlaw-12356	253	1	46	46	NUM
taxlaw-12356	253	2	witters	witter	NOUN
taxlaw-12356	253	3	v.	v.	ADP
taxlaw-12356	253	4	washington	washington	PROPN
taxlaw-12356	253	5	dep't	dep't	NOUN
taxlaw-12356	253	6	of	of	ADP
taxlaw-12356	253	7	servs	servs	PROPN
taxlaw-12356	253	8	.	.	PUNCT
taxlaw-12356	254	1	for	for	ADP
taxlaw-12356	254	2	the	the	DET
taxlaw-12356	254	3	blind	blind	ADJ
taxlaw-12356	254	4	,	,	PUNCT
taxlaw-12356	254	5	474	474	NUM
taxlaw-12356	254	6	u.s	u.s	PROPN
taxlaw-12356	254	7	.	.	PROPN
taxlaw-12356	254	8	481	481	NUM
taxlaw-12356	254	9	,	,	PUNCT
taxlaw-12356	254	10	489	489	NUM
taxlaw-12356	254	11	(	(	PUNCT
taxlaw-12356	254	12	1986	1986	NUM
taxlaw-12356	254	13	)	)	PUNCT
taxlaw-12356	254	14	.	.	PUNCT
taxlaw-12356	255	1	47	47	NUM
taxlaw-12356	255	2	zelman	zelman	PROPN
taxlaw-12356	255	3	v.	v.	ADP
taxlaw-12356	255	4	simmons	simmons	PROPN
taxlaw-12356	255	5	-	-	PUNCT
taxlaw-12356	255	6	harris	harris	PROPN
taxlaw-12356	255	7	,	,	PUNCT
taxlaw-12356	255	8	536	536	NUM
taxlaw-12356	255	9	u.s	u.s	PROPN
taxlaw-12356	255	10	.	.	PROPN
taxlaw-12356	255	11	639	639	NUM
taxlaw-12356	255	12	,	,	PUNCT
taxlaw-12356	255	13	662–63	662–63	NOUN
taxlaw-12356	255	14	(	(	PUNCT
taxlaw-12356	255	15	2002	2002	NUM
taxlaw-12356	255	16	)	)	PUNCT
taxlaw-12356	255	17	.	.	PUNCT
taxlaw-12356	256	1	48	48	NUM
taxlaw-12356	256	2	see	see	VERB
taxlaw-12356	256	3	generally	generally	ADV
taxlaw-12356	256	4	agostini	agostini	PROPN
taxlaw-12356	256	5	v.	v.	ADP
taxlaw-12356	256	6	felton	felton	PROPN
taxlaw-12356	256	7	,	,	PUNCT
taxlaw-12356	256	8	521	521	NUM
taxlaw-12356	256	9	u.s	u.s	PROPN
taxlaw-12356	256	10	.	.	PROPN
taxlaw-12356	256	11	203	203	NUM
taxlaw-12356	256	12	(	(	PUNCT
taxlaw-12356	256	13	1997	1997	NUM
taxlaw-12356	256	14	)	)	PUNCT
taxlaw-12356	256	15	(	(	PUNCT
taxlaw-12356	256	16	overruling	overrule	VERB
taxlaw-12356	256	17	in	in	ADP
taxlaw-12356	256	18	part	part	NOUN
taxlaw-12356	256	19	sch	sch	PROPN
taxlaw-12356	256	20	.	.	PROPN
taxlaw-12356	256	21	dist	dist	PROPN
taxlaw-12356	256	22	.	.	PUNCT
taxlaw-12356	257	1	of	of	ADP
taxlaw-12356	257	2	city	city	NOUN
taxlaw-12356	257	3	of	of	ADP
taxlaw-12356	257	4	grand	grand	PROPN
taxlaw-12356	257	5	rapids	rapids	PROPN
taxlaw-12356	257	6	v.	v.	ADP
taxlaw-12356	257	7	ball	ball	PROPN
taxlaw-12356	257	8	,	,	PUNCT
taxlaw-12356	257	9	473	473	NUM
taxlaw-12356	257	10	u.s	u.s	PROPN
taxlaw-12356	257	11	.	.	PROPN
taxlaw-12356	257	12	373	373	NUM
taxlaw-12356	257	13	,	,	PUNCT
taxlaw-12356	257	14	395	395	NUM
taxlaw-12356	257	15	(	(	PUNCT
taxlaw-12356	257	16	1985	1985	NUM
taxlaw-12356	257	17	)	)	PUNCT
taxlaw-12356	257	18	(	(	PUNCT
taxlaw-12356	257	19	invalidating	invalidate	VERB
taxlaw-12356	257	20	auxiliary	auxiliary	ADJ
taxlaw-12356	257	21	services	service	NOUN
taxlaw-12356	257	22	“	"	PUNCT
taxlaw-12356	257	23	unmediated	unmediate	VERB
taxlaw-12356	257	24	by	by	ADP
taxlaw-12356	257	25	the	the	DET
taxlaw-12356	257	26	tax	tax	NOUN
taxlaw-12356	257	27	code	code	NOUN
taxlaw-12356	257	28	and	and	CCONJ
taxlaw-12356	257	29	the	the	DET
taxlaw-12356	257	30	‘	'	PUNCT
taxlaw-12356	257	31	numerous	numerous	ADJ
taxlaw-12356	257	32	,	,	PUNCT
taxlaw-12356	257	33	private	private	ADJ
taxlaw-12356	257	34	choices	choice	NOUN
taxlaw-12356	257	35	of	of	ADP
taxlaw-12356	257	36	individual	individual	ADJ
taxlaw-12356	257	37	parents	parent	NOUN
taxlaw-12356	257	38	of	of	ADP
taxlaw-12356	257	39	school	school	NOUN
taxlaw-12356	257	40	-	-	PUNCT
taxlaw-12356	257	41	age	age	NOUN
taxlaw-12356	257	42	children	child	NOUN
taxlaw-12356	257	43	’	'	PUNCT
taxlaw-12356	257	44	”	"	PUNCT
taxlaw-12356	257	45	)	)	PUNCT
taxlaw-12356	257	46	.	.	PUNCT
taxlaw-12356	258	1	49	49	NUM
taxlaw-12356	258	2	see	see	VERB
taxlaw-12356	258	3	mitchell	mitchell	PROPN
taxlaw-12356	258	4	v.	v.	PROPN
taxlaw-12356	258	5	helms	helm	NOUN
taxlaw-12356	258	6	,	,	PUNCT
taxlaw-12356	258	7	530	530	NUM
taxlaw-12356	258	8	u.s	u.s	PROPN
taxlaw-12356	258	9	.	.	PROPN
taxlaw-12356	258	10	793	793	NUM
taxlaw-12356	258	11	,	,	PUNCT
taxlaw-12356	258	12	816	816	NUM
taxlaw-12356	258	13	(	(	PUNCT
taxlaw-12356	258	14	2000	2000	NUM
taxlaw-12356	258	15	)	)	PUNCT
taxlaw-12356	258	16	.	.	PUNCT
taxlaw-12356	259	1	50	50	NUM
taxlaw-12356	260	1	i	i	PRON
taxlaw-12356	260	2	d.	d.	NOUN
taxlaw-12356	260	3	at	at	ADP
taxlaw-12356	260	4	816	816	NUM
taxlaw-12356	260	5	.	.	PUNCT
taxlaw-12356	261	1	51	51	NUM
taxlaw-12356	262	1	i	i	PRON
taxlaw-12356	262	2	d.	d.	PROPN
taxlaw-12356	262	3	at	at	ADP
taxlaw-12356	262	4	829–30	829–30	NUM
taxlaw-12356	262	5	.	.	PUNCT
taxlaw-12356	263	1	52	52	NUM
taxlaw-12356	263	2	zelman	zelman	PROPN
taxlaw-12356	263	3	v.	v.	ADP
taxlaw-12356	263	4	simmons	simmons	PROPN
taxlaw-12356	263	5	-	-	PUNCT
taxlaw-12356	263	6	harris	harris	PROPN
taxlaw-12356	263	7	,	,	PUNCT
taxlaw-12356	263	8	536	536	NUM
taxlaw-12356	263	9	u.s	u.s	PROPN
taxlaw-12356	263	10	.	.	PROPN
taxlaw-12356	263	11	639	639	NUM
taxlaw-12356	263	12	,	,	PUNCT
taxlaw-12356	263	13	662	662	NUM
taxlaw-12356	263	14	(	(	PUNCT
taxlaw-12356	263	15	2002	2002	NUM
taxlaw-12356	263	16	)	)	PUNCT
taxlaw-12356	263	17	(	(	PUNCT
taxlaw-12356	263	18	“	"	PUNCT
taxlaw-12356	263	19	[	[	X
taxlaw-12356	263	20	w]e	w]e	NOUN
taxlaw-12356	263	21	now	now	ADV
taxlaw-12356	263	22	hold	hold	VERB
taxlaw-12356	263	23	that	that	SCONJ
taxlaw-12356	263	24	nyquist	nyquist	NOUN
taxlaw-12356	263	25	does	do	AUX
taxlaw-12356	263	26	not	not	PART
taxlaw-12356	263	27	govern	govern	VERB
taxlaw-12356	263	28	neutral	neutral	ADJ
taxlaw-12356	263	29	educational	educational	ADJ
taxlaw-12356	263	30	assistance	assistance	NOUN
taxlaw-12356	263	31	programs	program	NOUN
taxlaw-12356	263	32	that	that	PRON
taxlaw-12356	263	33	,	,	PUNCT
taxlaw-12356	263	34	like	like	ADP
taxlaw-12356	263	35	the	the	DET
taxlaw-12356	263	36	program	program	NOUN
taxlaw-12356	263	37	here	here	ADV
taxlaw-12356	263	38	,	,	PUNCT
taxlaw-12356	263	39	offer	offer	VERB
taxlaw-12356	263	40	aid	aid	NOUN
taxlaw-12356	263	41	directly	directly	ADV
taxlaw-12356	263	42	to	to	ADP
taxlaw-12356	263	43	a	a	DET
taxlaw-12356	263	44	broad	broad	ADJ
taxlaw-12356	263	45	class	class	NOUN
taxlaw-12356	263	46	of	of	ADP
taxlaw-12356	263	47	individual	individual	ADJ
taxlaw-12356	263	48	recipients	recipient	NOUN
taxlaw-12356	263	49	defined	define	VERB
taxlaw-12356	263	50	without	without	ADP
taxlaw-12356	263	51	regard	regard	NOUN
taxlaw-12356	263	52	to	to	ADP
taxlaw-12356	263	53	religion	religion	NOUN
taxlaw-12356	263	54	.	.	PUNCT
taxlaw-12356	263	55	”	"	PUNCT
taxlaw-12356	263	56	)	)	PUNCT
taxlaw-12356	263	57	.	.	PUNCT
taxlaw-12356	264	1	53	53	NUM
taxlaw-12356	264	2	see	see	VERB
taxlaw-12356	264	3	generally	generally	ADV
taxlaw-12356	264	4	arizona	arizona	PROPN
taxlaw-12356	264	5	christian	christian	PROPN
taxlaw-12356	264	6	sch	sch	PROPN
taxlaw-12356	264	7	.	.	PUNCT
taxlaw-12356	265	1	tuition	tuition	PROPN
taxlaw-12356	265	2	org	org	PROPN
taxlaw-12356	265	3	.	.	PUNCT
taxlaw-12356	266	1	v.	v.	ADP
taxlaw-12356	266	2	winn	winn	PROPN
taxlaw-12356	266	3	,	,	PUNCT
taxlaw-12356	266	4	563	563	NUM
taxlaw-12356	266	5	u.s	u.s	PROPN
taxlaw-12356	266	6	.	.	PROPN
taxlaw-12356	266	7	125	125	NUM
taxlaw-12356	266	8	(	(	PUNCT
taxlaw-12356	266	9	2011	2011	NUM
taxlaw-12356	266	10	)	)	PUNCT
taxlaw-12356	266	11	.	.	PUNCT
taxlaw-12356	267	1	2023	2023	NUM
taxlaw-12356	267	2	]	]	PUNCT
taxlaw-12356	267	3	the	the	DET
taxlaw-12356	267	4	worst	bad	ADJ
taxlaw-12356	267	5	choice	choice	NOUN
taxlaw-12356	267	6	for	for	ADP
taxlaw-12356	267	7	school	school	NOUN
taxlaw-12356	267	8	choice	choice	NOUN
taxlaw-12356	267	9	87	87	NUM
taxlaw-12356	267	10	under	under	ADP
taxlaw-12356	267	11	the	the	DET
taxlaw-12356	267	12	establishment	establishment	NOUN
taxlaw-12356	267	13	clause	clause	NOUN
taxlaw-12356	267	14	,	,	PUNCT
taxlaw-12356	267	15	arizona	arizona	PROPN
taxlaw-12356	267	16	’s	’s	PART
taxlaw-12356	267	17	tax	tax	NOUN
taxlaw-12356	267	18	credits	credit	NOUN
taxlaw-12356	267	19	did	do	AUX
taxlaw-12356	267	20	not	not	PART
taxlaw-12356	267	21	constitute	constitute	VERB
taxlaw-12356	267	22	government	government	NOUN
taxlaw-12356	267	23	expenditures	expenditure	NOUN
taxlaw-12356	267	24	.	.	PUNCT
taxlaw-12356	268	1	contributions	contribution	NOUN
taxlaw-12356	268	2	to	to	ADP
taxlaw-12356	268	3	scholarship	scholarship	NOUN
taxlaw-12356	268	4	funds	fund	NOUN
taxlaw-12356	268	5	were	be	AUX
taxlaw-12356	268	6	never	never	ADV
taxlaw-12356	268	7	“	"	PUNCT
taxlaw-12356	268	8	drawn	draw	VERB
taxlaw-12356	268	9	from	from	ADP
taxlaw-12356	268	10	general	general	ADJ
taxlaw-12356	268	11	tax	tax	NOUN
taxlaw-12356	268	12	revenues	revenue	NOUN
taxlaw-12356	268	13	,	,	PUNCT
taxlaw-12356	268	14	”	"	PUNCT
taxlaw-12356	268	15	so	so	ADV
taxlaw-12356	268	16	no	no	DET
taxlaw-12356	268	17	money	money	NOUN
taxlaw-12356	268	18	had	have	AUX
taxlaw-12356	268	19	“	"	PUNCT
taxlaw-12356	268	20	been	be	AUX
taxlaw-12356	268	21	extracted	extract	VERB
taxlaw-12356	268	22	from	from	ADP
taxlaw-12356	268	23	[	[	PUNCT
taxlaw-12356	268	24	the	the	DET
taxlaw-12356	268	25	challengers	challenger	NOUN
taxlaw-12356	268	26	]	]	PUNCT
taxlaw-12356	268	27	and	and	CCONJ
taxlaw-12356	268	28	handed	hand	VERB
taxlaw-12356	268	29	to	to	ADP
taxlaw-12356	268	30	a	a	DET
taxlaw-12356	268	31	religious	religious	ADJ
taxlaw-12356	268	32	institution	institution	NOUN
taxlaw-12356	268	33	in	in	ADP
taxlaw-12356	268	34	violation	violation	NOUN
taxlaw-12356	268	35	of	of	ADP
taxlaw-12356	268	36	[	[	X
taxlaw-12356	268	37	their	their	PRON
taxlaw-12356	268	38	]	]	X
taxlaw-12356	268	39	conscience	conscience	NOUN
taxlaw-12356	268	40	.	.	PUNCT
taxlaw-12356	269	1	”54	”54	VERB
taxlaw-12356	269	2	the	the	DET
taxlaw-12356	269	3	court	court	NOUN
taxlaw-12356	269	4	acknowledged	acknowledge	VERB
taxlaw-12356	269	5	that	that	SCONJ
taxlaw-12356	269	6	it	it	PRON
taxlaw-12356	269	7	had	have	AUX
taxlaw-12356	269	8	decided	decide	VERB
taxlaw-12356	269	9	earlier	early	ADJ
taxlaw-12356	269	10	cases	case	NOUN
taxlaw-12356	269	11	that	that	PRON
taxlaw-12356	269	12	may	may	AUX
taxlaw-12356	269	13	have	have	AUX
taxlaw-12356	269	14	had	have	VERB
taxlaw-12356	269	15	the	the	DET
taxlaw-12356	269	16	same	same	ADJ
taxlaw-12356	269	17	standing	standing	NOUN
taxlaw-12356	269	18	deficiency	deficiency	NOUN
taxlaw-12356	269	19	as	as	ADP
taxlaw-12356	269	20	winn	winn	PROPN
taxlaw-12356	269	21	but	but	CCONJ
taxlaw-12356	269	22	suggested	suggest	VERB
taxlaw-12356	269	23	that	that	SCONJ
taxlaw-12356	269	24	those	those	DET
taxlaw-12356	269	25	cases	case	NOUN
taxlaw-12356	269	26	might	might	AUX
taxlaw-12356	269	27	have	have	AUX
taxlaw-12356	269	28	had	have	VERB
taxlaw-12356	269	29	another	another	DET
taxlaw-12356	269	30	source	source	NOUN
taxlaw-12356	269	31	of	of	ADP
taxlaw-12356	269	32	standing.55	standing.55	NOUN
taxlaw-12356	269	33	a	a	DET
taxlaw-12356	269	34	four	four	NUM
taxlaw-12356	269	35	-	-	PUNCT
taxlaw-12356	269	36	justice	justice	NOUN
taxlaw-12356	269	37	dissent	dissent	NOUN
taxlaw-12356	269	38	emphasized	emphasize	VERB
taxlaw-12356	269	39	that	that	SCONJ
taxlaw-12356	269	40	no	no	DET
taxlaw-12356	269	41	court	court	NOUN
taxlaw-12356	269	42	before	before	ADV
taxlaw-12356	269	43	had	have	AUX
taxlaw-12356	269	44	distinguished	distinguish	VERB
taxlaw-12356	269	45	between	between	ADP
taxlaw-12356	269	46	tax	tax	NOUN
taxlaw-12356	269	47	benefits	benefit	NOUN
taxlaw-12356	269	48	and	and	CCONJ
taxlaw-12356	269	49	appropriations	appropriation	NOUN
taxlaw-12356	269	50	when	when	SCONJ
taxlaw-12356	269	51	applying	apply	VERB
taxlaw-12356	269	52	the	the	DET
taxlaw-12356	269	53	rule	rule	NOUN
taxlaw-12356	269	54	that	that	SCONJ
taxlaw-12356	269	55	taxpayers	taxpayer	NOUN
taxlaw-12356	269	56	had	have	AUX
taxlaw-12356	269	57	standing	stand	VERB
taxlaw-12356	269	58	for	for	ADP
taxlaw-12356	269	59	establishment	establishment	NOUN
taxlaw-12356	269	60	clause	clause	NOUN
taxlaw-12356	269	61	challenges.56	challenges.56	NOUN
taxlaw-12356	269	62	that	that	DET
taxlaw-12356	269	63	distinction	distinction	NOUN
taxlaw-12356	269	64	had	have	AUX
taxlaw-12356	269	65	always	always	ADV
taxlaw-12356	269	66	been	be	AUX
taxlaw-12356	269	67	irrelevant	irrelevant	ADJ
taxlaw-12356	269	68	because	because	SCONJ
taxlaw-12356	269	69	“	"	PUNCT
taxlaw-12356	269	70	cash	cash	NOUN
taxlaw-12356	269	71	grants	grant	NOUN
taxlaw-12356	269	72	and	and	CCONJ
taxlaw-12356	269	73	targeted	target	VERB
taxlaw-12356	269	74	tax	tax	NOUN
taxlaw-12356	269	75	breaks	break	NOUN
taxlaw-12356	269	76	are	be	AUX
taxlaw-12356	269	77	means	mean	NOUN
taxlaw-12356	269	78	of	of	ADP
taxlaw-12356	269	79	accomplishing	accomplish	VERB
taxlaw-12356	269	80	the	the	DET
taxlaw-12356	269	81	same	same	ADJ
taxlaw-12356	269	82	government	government	NOUN
taxlaw-12356	269	83	objective	objective	NOUN
taxlaw-12356	269	84	.	.	PUNCT
taxlaw-12356	270	1	”57	”57	PROPN
taxlaw-12356	270	2	given	give	VERB
taxlaw-12356	270	3	that	that	SCONJ
taxlaw-12356	270	4	“	"	PUNCT
taxlaw-12356	270	5	targeted	target	VERB
taxlaw-12356	270	6	tax	tax	NOUN
taxlaw-12356	270	7	breaks	break	NOUN
taxlaw-12356	270	8	are	be	AUX
taxlaw-12356	270	9	often	often	ADV
taxlaw-12356	270	10	‘	'	PUNCT
taxlaw-12356	270	11	economically	economically	ADV
taxlaw-12356	270	12	and	and	CCONJ
taxlaw-12356	270	13	functionally	functionally	ADV
taxlaw-12356	270	14	indistinguishable	indistinguishable	ADJ
taxlaw-12356	270	15	from	from	ADP
taxlaw-12356	270	16	a	a	DET
taxlaw-12356	270	17	direct	direct	ADJ
taxlaw-12356	270	18	monetary	monetary	ADJ
taxlaw-12356	270	19	subsidy	subsidy	NOUN
taxlaw-12356	270	20	,	,	PUNCT
taxlaw-12356	270	21	’	'	PUNCT
taxlaw-12356	270	22	”	"	PUNCT
taxlaw-12356	270	23	allowing	allow	VERB
taxlaw-12356	270	24	standing	stand	VERB
taxlaw-12356	270	25	to	to	PART
taxlaw-12356	270	26	turn	turn	VERB
taxlaw-12356	270	27	on	on	ADP
taxlaw-12356	270	28	such	such	DET
taxlaw-12356	270	29	a	a	DET
taxlaw-12356	270	30	formalistic	formalistic	ADJ
taxlaw-12356	270	31	difference	difference	NOUN
taxlaw-12356	270	32	nullifies	nullify	VERB
taxlaw-12356	270	33	the	the	DET
taxlaw-12356	270	34	rule	rule	NOUN
taxlaw-12356	270	35	allowing	allow	VERB
taxlaw-12356	270	36	for	for	ADP
taxlaw-12356	270	37	taxpayer	taxpayer	NOUN
taxlaw-12356	270	38	standing	stand	VERB
taxlaw-12356	270	39	in	in	ADP
taxlaw-12356	270	40	establishment	establishment	NOUN
taxlaw-12356	270	41	clause	clause	NOUN
taxlaw-12356	270	42	cases.58	cases.58	PROPN
taxlaw-12356	270	43	after	after	ADP
taxlaw-12356	270	44	winn	winn	PROPN
taxlaw-12356	270	45	,	,	PUNCT
taxlaw-12356	270	46	neutrality	neutrality	NOUN
taxlaw-12356	270	47	and	and	CCONJ
taxlaw-12356	270	48	private	private	ADJ
taxlaw-12356	270	49	choice	choice	NOUN
taxlaw-12356	270	50	presumptively	presumptively	ADV
taxlaw-12356	270	51	remained	remain	VERB
taxlaw-12356	270	52	the	the	DET
taxlaw-12356	270	53	standard	standard	NOUN
taxlaw-12356	270	54	,	,	PUNCT
taxlaw-12356	270	55	but	but	CCONJ
taxlaw-12356	270	56	lack	lack	NOUN
taxlaw-12356	270	57	of	of	ADP
taxlaw-12356	270	58	taxpayer	taxpayer	NOUN
taxlaw-12356	270	59	standing	stand	VERB
taxlaw-12356	270	60	foreclosed	foreclose	VERB
taxlaw-12356	270	61	further	further	ADJ
taxlaw-12356	270	62	establishment	establishment	NOUN
taxlaw-12356	270	63	clause	clause	NOUN
taxlaw-12356	270	64	challenges	challenge	NOUN
taxlaw-12356	270	65	of	of	ADP
taxlaw-12356	270	66	public	public	ADJ
taxlaw-12356	270	67	aid	aid	NOUN
taxlaw-12356	270	68	for	for	ADP
taxlaw-12356	270	69	private	private	ADJ
taxlaw-12356	270	70	schools	school	NOUN
taxlaw-12356	270	71	.	.	PUNCT
taxlaw-12356	271	1	importantly	importantly	ADV
taxlaw-12356	271	2	,	,	PUNCT
taxlaw-12356	271	3	one	one	NUM
taxlaw-12356	271	4	consequence	consequence	NOUN
taxlaw-12356	271	5	of	of	ADP
taxlaw-12356	271	6	winn	winn	PROPN
taxlaw-12356	271	7	was	be	AUX
taxlaw-12356	271	8	a	a	DET
taxlaw-12356	271	9	further	further	ADJ
taxlaw-12356	271	10	increase	increase	NOUN
taxlaw-12356	271	11	in	in	ADP
taxlaw-12356	271	12	states	state	NOUN
taxlaw-12356	271	13	’	'	PUNCT
taxlaw-12356	271	14	use	use	NOUN
taxlaw-12356	271	15	of	of	ADP
taxlaw-12356	271	16	tuition	tuition	NOUN
taxlaw-12356	271	17	tax	tax	NOUN
taxlaw-12356	271	18	credits	credit	NOUN
taxlaw-12356	271	19	,	,	PUNCT
taxlaw-12356	271	20	now	now	ADV
taxlaw-12356	271	21	that	that	SCONJ
taxlaw-12356	271	22	it	it	PRON
taxlaw-12356	271	23	was	be	AUX
taxlaw-12356	271	24	clear	clear	ADJ
taxlaw-12356	271	25	that	that	SCONJ
taxlaw-12356	271	26	taxpayers	taxpayer	NOUN
taxlaw-12356	271	27	lacked	lack	VERB
taxlaw-12356	271	28	standing	stand	VERB
taxlaw-12356	271	29	to	to	PART
taxlaw-12356	271	30	challenge	challenge	VERB
taxlaw-12356	271	31	them.59	them.59	PROPN
taxlaw-12356	271	32	4	4	NUM
taxlaw-12356	271	33	.	.	NOUN
taxlaw-12356	271	34	2017	2017	NUM
taxlaw-12356	271	35	:	:	PUNCT
taxlaw-12356	271	36	free	free	ADJ
taxlaw-12356	271	37	exercise	exercise	NOUN
taxlaw-12356	271	38	the	the	DET
taxlaw-12356	271	39	standing	stand	VERB
taxlaw-12356	271	40	obstacle	obstacle	NOUN
taxlaw-12356	271	41	impeded	impede	VERB
taxlaw-12356	271	42	establishment	establishment	NOUN
taxlaw-12356	271	43	clause	clause	NOUN
taxlaw-12356	271	44	challenges	challenge	NOUN
taxlaw-12356	271	45	,	,	PUNCT
taxlaw-12356	271	46	but	but	CCONJ
taxlaw-12356	271	47	it	it	PRON
taxlaw-12356	271	48	did	do	AUX
taxlaw-12356	271	49	not	not	PART
taxlaw-12356	271	50	end	end	VERB
taxlaw-12356	271	51	all	all	DET
taxlaw-12356	271	52	litigation	litigation	NOUN
taxlaw-12356	271	53	about	about	ADP
taxlaw-12356	271	54	public	public	ADJ
taxlaw-12356	271	55	aid	aid	NOUN
taxlaw-12356	271	56	to	to	ADP
taxlaw-12356	271	57	private	private	ADJ
taxlaw-12356	271	58	schools	school	NOUN
taxlaw-12356	271	59	.	.	PUNCT
taxlaw-12356	272	1	government	government	NOUN
taxlaw-12356	272	2	aid	aid	NOUN
taxlaw-12356	272	3	was	be	AUX
taxlaw-12356	272	4	instead	instead	ADV
taxlaw-12356	272	5	challenged	challenge	VERB
taxlaw-12356	272	6	on	on	ADP
taxlaw-12356	272	7	free	free	ADJ
taxlaw-12356	272	8	exercise	exercise	NOUN
taxlaw-12356	272	9	grounds	ground	NOUN
taxlaw-12356	272	10	in	in	ADP
taxlaw-12356	272	11	states	state	NOUN
taxlaw-12356	272	12	that	that	PRON
taxlaw-12356	272	13	funded	fund	VERB
taxlaw-12356	272	14	only	only	ADV
taxlaw-12356	272	15	secular	secular	ADJ
taxlaw-12356	272	16	private	private	ADJ
taxlaw-12356	272	17	schools	school	NOUN
taxlaw-12356	272	18	.	.	PUNCT
taxlaw-12356	273	1	such	such	ADJ
taxlaw-12356	273	2	was	be	AUX
taxlaw-12356	273	3	the	the	DET
taxlaw-12356	273	4	case	case	NOUN
taxlaw-12356	273	5	in	in	ADP
taxlaw-12356	273	6	trinity	trinity	PROPN
taxlaw-12356	273	7	lutheran	lutheran	PROPN
taxlaw-12356	273	8	.	.	PUNCT
taxlaw-12356	274	1	there	there	ADV
taxlaw-12356	274	2	,	,	PUNCT
taxlaw-12356	274	3	a	a	DET
taxlaw-12356	274	4	missouri	missouri	PROPN
taxlaw-12356	274	5	program	program	NOUN
taxlaw-12356	274	6	provided	provide	VERB
taxlaw-12356	274	7	grants	grant	NOUN
taxlaw-12356	274	8	for	for	ADP
taxlaw-12356	274	9	public	public	ADJ
taxlaw-12356	274	10	and	and	CCONJ
taxlaw-12356	274	11	private	private	ADJ
taxlaw-12356	274	12	schools	school	NOUN
taxlaw-12356	274	13	to	to	PART
taxlaw-12356	274	14	cover	cover	VERB
taxlaw-12356	274	15	the	the	DET
taxlaw-12356	274	16	costs	cost	NOUN
taxlaw-12356	274	17	of	of	ADP
taxlaw-12356	274	18	recycled	recycled	ADJ
taxlaw-12356	274	19	rubber	rubber	NOUN
taxlaw-12356	274	20	playground	playground	NOUN
taxlaw-12356	274	21	surfaces.60	surfaces.60	PROPN
taxlaw-12356	274	22	the	the	DET
taxlaw-12356	274	23	state	state	NOUN
taxlaw-12356	274	24	’s	’s	PART
taxlaw-12356	274	25	policy	policy	NOUN
taxlaw-12356	274	26	was	be	AUX
taxlaw-12356	274	27	to	to	PART
taxlaw-12356	274	28	disqualify	disqualify	VERB
taxlaw-12356	274	29	religious	religious	ADJ
taxlaw-12356	274	30	entities	entity	NOUN
taxlaw-12356	274	31	from	from	ADP
taxlaw-12356	274	32	eligibility	eligibility	NOUN
taxlaw-12356	274	33	to	to	PART
taxlaw-12356	274	34	receive	receive	VERB
taxlaw-12356	274	35	a	a	DET
taxlaw-12356	274	36	grant	grant	NOUN
taxlaw-12356	274	37	—	—	PUNCT
taxlaw-12356	274	38	a	a	DET
taxlaw-12356	274	39	policy	policy	NOUN
taxlaw-12356	274	40	entirely	entirely	ADV
taxlaw-12356	274	41	based	base	VERB
taxlaw-12356	274	42	on	on	ADP
taxlaw-12356	274	43	the	the	DET
taxlaw-12356	274	44	missouri	missouri	PROPN
taxlaw-12356	274	45	constitution	constitution	PROPN
taxlaw-12356	274	46	’s	’s	PART
taxlaw-12356	274	47	no	no	DET
taxlaw-12356	274	48	-	-	PUNCT
taxlaw-12356	274	49	aid	aid	NOUN
taxlaw-12356	274	50	provision.61	provision.61	NOUN
taxlaw-12356	274	51	thus	thus	ADV
taxlaw-12356	274	52	,	,	PUNCT
taxlaw-12356	274	53	when	when	SCONJ
taxlaw-12356	274	54	trinity	trinity	PROPN
taxlaw-12356	274	55	lutheran	lutheran	PROPN
taxlaw-12356	274	56	church	church	PROPN
taxlaw-12356	274	57	and	and	CCONJ
taxlaw-12356	274	58	preschool	preschool	NOUN
taxlaw-12356	274	59	applied	apply	VERB
taxlaw-12356	274	60	for	for	ADP
taxlaw-12356	274	61	a	a	DET
taxlaw-12356	274	62	grant	grant	NOUN
taxlaw-12356	274	63	and	and	CCONJ
taxlaw-12356	274	64	was	be	AUX
taxlaw-12356	274	65	disqualified	disqualify	VERB
taxlaw-12356	274	66	because	because	SCONJ
taxlaw-12356	274	67	of	of	ADP
taxlaw-12356	274	68	religious	religious	ADJ
taxlaw-12356	274	69	affiliation	affiliation	NOUN
taxlaw-12356	274	70	,	,	PUNCT
taxlaw-12356	274	71	a	a	DET
taxlaw-12356	274	72	free	free	ADJ
taxlaw-12356	274	73	exercise	exercise	NOUN
taxlaw-12356	274	74	challenge	challenge	NOUN
taxlaw-12356	274	75	developed	develop	VERB
taxlaw-12356	274	76	.	.	PUNCT
taxlaw-12356	275	1	the	the	DET
taxlaw-12356	275	2	supreme	supreme	PROPN
taxlaw-12356	275	3	court	court	PROPN
taxlaw-12356	275	4	held	hold	VERB
taxlaw-12356	275	5	that	that	SCONJ
taxlaw-12356	275	6	the	the	DET
taxlaw-12356	275	7	policy	policy	NOUN
taxlaw-12356	275	8	of	of	ADP
taxlaw-12356	275	9	disqualifying	disqualify	VERB
taxlaw-12356	275	10	religious	religious	ADJ
taxlaw-12356	275	11	applicants	applicant	NOUN
taxlaw-12356	275	12	violated	violate	VERB
taxlaw-12356	275	13	free	free	ADJ
taxlaw-12356	275	14	exercise	exercise	NOUN
taxlaw-12356	275	15	.	.	PUNCT
taxlaw-12356	276	1	the	the	DET
taxlaw-12356	276	2	policy	policy	NOUN
taxlaw-12356	276	3	conditioned	condition	VERB
taxlaw-12356	276	4	a	a	DET
taxlaw-12356	276	5	benefit	benefit	NOUN
taxlaw-12356	276	6	on	on	ADP
taxlaw-12356	276	7	54	54	NUM
taxlaw-12356	276	8	i	i	PROPN
taxlaw-12356	276	9	d.	d.	VERB
taxlaw-12356	276	10	at	at	ADP
taxlaw-12356	276	11	144	144	NUM
taxlaw-12356	276	12	.	.	PUNCT
taxlaw-12356	277	1	55	55	NUM
taxlaw-12356	277	2	see	see	VERB
taxlaw-12356	277	3	i	i	PRON
taxlaw-12356	277	4	d.	d.	PROPN
taxlaw-12356	277	5	at	at	ADP
taxlaw-12356	277	6	145	145	NUM
taxlaw-12356	277	7	.	.	PUNCT
taxlaw-12356	278	1	56	56	NUM
taxlaw-12356	278	2	i	i	PRON
taxlaw-12356	278	3	d.	d.	NOUN
taxlaw-12356	278	4	at	at	ADP
taxlaw-12356	278	5	151	151	NUM
taxlaw-12356	278	6	(	(	PUNCT
taxlaw-12356	278	7	kagan	kagan	PROPN
taxlaw-12356	278	8	,	,	PUNCT
taxlaw-12356	278	9	j.	j.	PROPN
taxlaw-12356	278	10	,	,	PUNCT
taxlaw-12356	278	11	dissenting	dissent	VERB
taxlaw-12356	278	12	)	)	PUNCT
taxlaw-12356	278	13	(	(	PUNCT
taxlaw-12356	278	14	“	"	PUNCT
taxlaw-12356	278	15	in	in	ADP
taxlaw-12356	278	16	the	the	DET
taxlaw-12356	278	17	decades	decade	NOUN
taxlaw-12356	278	18	since	since	SCONJ
taxlaw-12356	278	19	flast	flast	NOUN
taxlaw-12356	278	20	,	,	PUNCT
taxlaw-12356	278	21	no	no	DET
taxlaw-12356	278	22	court	court	NOUN
taxlaw-12356	278	23	—	—	PUNCT
taxlaw-12356	278	24	not	not	PART
taxlaw-12356	278	25	one	one	NUM
taxlaw-12356	278	26	—	—	PUNCT
taxlaw-12356	278	27	has	have	AUX
taxlaw-12356	278	28	differentiated	differentiate	VERB
taxlaw-12356	278	29	between	between	ADP
taxlaw-12356	278	30	appropriations	appropriation	NOUN
taxlaw-12356	278	31	and	and	CCONJ
taxlaw-12356	278	32	tax	tax	NOUN
taxlaw-12356	278	33	expenditures	expenditure	NOUN
taxlaw-12356	278	34	in	in	ADP
taxlaw-12356	278	35	deciding	decide	VERB
taxlaw-12356	278	36	whether	whether	SCONJ
taxlaw-12356	278	37	litigants	litigant	NOUN
taxlaw-12356	278	38	have	have	AUX
taxlaw-12356	278	39	standing	stand	VERB
taxlaw-12356	278	40	.	.	PUNCT
taxlaw-12356	278	41	”	"	PUNCT
taxlaw-12356	278	42	)	)	PUNCT
taxlaw-12356	278	43	.	.	PUNCT
taxlaw-12356	279	1	57	57	NUM
taxlaw-12356	280	1	i	i	PRON
taxlaw-12356	280	2	d.	d.	NOUN
taxlaw-12356	280	3	at	at	ADP
taxlaw-12356	280	4	148	148	NUM
taxlaw-12356	280	5	(	(	PUNCT
taxlaw-12356	280	6	kagan	kagan	PROPN
taxlaw-12356	280	7	,	,	PUNCT
taxlaw-12356	280	8	j.	j.	PROPN
taxlaw-12356	280	9	,	,	PUNCT
taxlaw-12356	280	10	dissenting	dissent	VERB
taxlaw-12356	280	11	)	)	PUNCT
taxlaw-12356	280	12	.	.	PUNCT
taxlaw-12356	281	1	58	58	NUM
taxlaw-12356	282	1	i	i	PRON
taxlaw-12356	282	2	d.	d.	PROPN
taxlaw-12356	282	3	at	at	ADP
taxlaw-12356	282	4	157	157	NUM
taxlaw-12356	282	5	(	(	PUNCT
taxlaw-12356	282	6	kagan	kagan	PROPN
taxlaw-12356	282	7	,	,	PUNCT
taxlaw-12356	282	8	j.	j.	PROPN
taxlaw-12356	282	9	,	,	PUNCT
taxlaw-12356	282	10	dissenting	dissent	VERB
taxlaw-12356	282	11	)	)	PUNCT
taxlaw-12356	282	12	(	(	PUNCT
taxlaw-12356	282	13	quoting	quote	VERB
taxlaw-12356	282	14	rosenberger	rosenberger	PROPN
taxlaw-12356	282	15	v.	v.	ADP
taxlaw-12356	282	16	rector	rector	NOUN
taxlaw-12356	282	17	&	&	CCONJ
taxlaw-12356	282	18	visitors	visitor	NOUN
taxlaw-12356	282	19	of	of	ADP
taxlaw-12356	282	20	univ	univ	PROPN
taxlaw-12356	282	21	.	.	PROPN
taxlaw-12356	282	22	of	of	ADP
taxlaw-12356	282	23	virginia	virginia	PROPN
taxlaw-12356	282	24	,	,	PUNCT
taxlaw-12356	282	25	515	515	NUM
taxlaw-12356	282	26	u.s	u.s	PROPN
taxlaw-12356	282	27	.	.	PROPN
taxlaw-12356	282	28	819	819	NUM
taxlaw-12356	282	29	,	,	PUNCT
taxlaw-12356	282	30	859	859	NUM
taxlaw-12356	282	31	(	(	PUNCT
taxlaw-12356	282	32	1995	1995	NUM
taxlaw-12356	282	33	)	)	PUNCT
taxlaw-12356	282	34	)	)	PUNCT
taxlaw-12356	282	35	.	.	PUNCT
taxlaw-12356	283	1	59	59	NUM
taxlaw-12356	283	2	thanks	thank	NOUN
taxlaw-12356	283	3	to	to	ADP
taxlaw-12356	283	4	professor	professor	PROPN
taxlaw-12356	283	5	adam	adam	PROPN
taxlaw-12356	283	6	chodorow	chodorow	PROPN
taxlaw-12356	283	7	for	for	ADP
taxlaw-12356	283	8	illuminating	illuminate	VERB
taxlaw-12356	283	9	this	this	DET
taxlaw-12356	283	10	point	point	NOUN
taxlaw-12356	283	11	.	.	PUNCT
taxlaw-12356	284	1	60	60	NUM
taxlaw-12356	284	2	see	see	VERB
taxlaw-12356	284	3	trinity	trinity	PROPN
taxlaw-12356	284	4	lutheran	lutheran	PROPN
taxlaw-12356	284	5	church	church	PROPN
taxlaw-12356	284	6	of	of	ADP
taxlaw-12356	284	7	columbia	columbia	PROPN
taxlaw-12356	284	8	,	,	PUNCT
taxlaw-12356	284	9	inc	inc	PROPN
taxlaw-12356	284	10	.	.	PROPN
taxlaw-12356	285	1	v.	v.	PROPN
taxlaw-12356	285	2	comer	comer	PROPN
taxlaw-12356	285	3	,	,	PUNCT
taxlaw-12356	285	4	582	582	NUM
taxlaw-12356	285	5	u.s	u.s	PROPN
taxlaw-12356	285	6	.	.	PROPN
taxlaw-12356	285	7	449	449	NUM
taxlaw-12356	285	8	,	,	PUNCT
taxlaw-12356	285	9	453	453	NUM
taxlaw-12356	285	10	(	(	PUNCT
taxlaw-12356	285	11	2017	2017	NUM
taxlaw-12356	285	12	)	)	PUNCT
taxlaw-12356	285	13	.	.	PUNCT
taxlaw-12356	286	1	61	61	NUM
taxlaw-12356	286	2	mont	mont	NOUN
taxlaw-12356	286	3	.	.	PUNCT
taxlaw-12356	287	1	const	const	PROPN
taxlaw-12356	287	2	.	.	PUNCT
taxlaw-12356	288	1	art	art	NOUN
taxlaw-12356	288	2	.	.	PUNCT
taxlaw-12356	289	1	i	i	PRON
taxlaw-12356	289	2	,	,	PUNCT
taxlaw-12356	289	3	§	§	PROPN
taxlaw-12356	289	4	7	7	NUM
taxlaw-12356	289	5	(	(	PUNCT
taxlaw-12356	289	6	requiring	require	VERB
taxlaw-12356	289	7	“	"	PUNCT
taxlaw-12356	289	8	[	[	X
taxlaw-12356	289	9	t]hat	t]hat	ADP
taxlaw-12356	289	10	no	no	DET
taxlaw-12356	289	11	money	money	NOUN
taxlaw-12356	289	12	shall	shall	AUX
taxlaw-12356	289	13	ever	ever	ADV
taxlaw-12356	289	14	be	be	AUX
taxlaw-12356	289	15	taken	take	VERB
taxlaw-12356	289	16	from	from	ADP
taxlaw-12356	289	17	the	the	DET
taxlaw-12356	289	18	public	public	ADJ
taxlaw-12356	289	19	treasury	treasury	NOUN
taxlaw-12356	289	20	,	,	PUNCT
taxlaw-12356	289	21	directly	directly	ADV
taxlaw-12356	289	22	or	or	CCONJ
taxlaw-12356	289	23	indirectly	indirectly	ADV
taxlaw-12356	289	24	,	,	PUNCT
taxlaw-12356	289	25	in	in	ADP
taxlaw-12356	289	26	aid	aid	NOUN
taxlaw-12356	289	27	of	of	ADP
taxlaw-12356	289	28	any	any	DET
taxlaw-12356	289	29	church	church	NOUN
taxlaw-12356	289	30	,	,	PUNCT
taxlaw-12356	289	31	sect	sect	NOUN
taxlaw-12356	289	32	or	or	CCONJ
taxlaw-12356	289	33	denomination	denomination	NOUN
taxlaw-12356	289	34	of	of	ADP
taxlaw-12356	289	35	religion	religion	NOUN
taxlaw-12356	289	36	,	,	PUNCT
taxlaw-12356	289	37	or	or	CCONJ
taxlaw-12356	289	38	in	in	ADP
taxlaw-12356	289	39	aid	aid	NOUN
taxlaw-12356	289	40	of	of	ADP
taxlaw-12356	289	41	any	any	DET
taxlaw-12356	289	42	priest	priest	NOUN
taxlaw-12356	289	43	,	,	PUNCT
taxlaw-12356	289	44	preacher	preacher	NOUN
taxlaw-12356	289	45	,	,	PUNCT
taxlaw-12356	289	46	minister	minister	NOUN
taxlaw-12356	289	47	or	or	CCONJ
taxlaw-12356	289	48	teacher	teacher	NOUN
taxlaw-12356	289	49	thereof	thereof	ADV
taxlaw-12356	289	50	,	,	PUNCT
taxlaw-12356	289	51	as	as	ADP
taxlaw-12356	289	52	such	such	ADJ
taxlaw-12356	289	53	;	;	PUNCT
taxlaw-12356	289	54	and	and	CCONJ
taxlaw-12356	289	55	that	that	SCONJ
taxlaw-12356	289	56	no	no	DET
taxlaw-12356	289	57	preference	preference	NOUN
taxlaw-12356	289	58	shall	shall	AUX
taxlaw-12356	289	59	be	be	AUX
taxlaw-12356	289	60	given	give	VERB
taxlaw-12356	289	61	to	to	ADP
taxlaw-12356	289	62	nor	nor	CCONJ
taxlaw-12356	289	63	any	any	DET
taxlaw-12356	289	64	discrimination	discrimination	NOUN
taxlaw-12356	289	65	made	make	VERB
taxlaw-12356	289	66	against	against	ADP
taxlaw-12356	289	67	any	any	DET
taxlaw-12356	289	68	church	church	NOUN
taxlaw-12356	289	69	,	,	PUNCT
taxlaw-12356	289	70	sect	sect	NOUN
taxlaw-12356	289	71	or	or	CCONJ
taxlaw-12356	289	72	creed	creed	NOUN
taxlaw-12356	289	73	of	of	ADP
taxlaw-12356	289	74	religion	religion	NOUN
taxlaw-12356	289	75	,	,	PUNCT
taxlaw-12356	289	76	or	or	CCONJ
taxlaw-12356	289	77	any	any	DET
taxlaw-12356	289	78	form	form	NOUN
taxlaw-12356	289	79	of	of	ADP
taxlaw-12356	289	80	religious	religious	ADJ
taxlaw-12356	289	81	faith	faith	NOUN
taxlaw-12356	289	82	or	or	CCONJ
taxlaw-12356	289	83	worship	worship	NOUN
taxlaw-12356	289	84	.	.	PUNCT
taxlaw-12356	289	85	”	"	PUNCT
taxlaw-12356	289	86	)	)	PUNCT
taxlaw-12356	289	87	.	.	PUNCT
taxlaw-12356	290	1	columbia	columbia	PROPN
taxlaw-12356	290	2	journal	journal	PROPN
taxlaw-12356	290	3	of	of	ADP
taxlaw-12356	290	4	tax	tax	NOUN
taxlaw-12356	290	5	law	law	NOUN
taxlaw-12356	291	1	[	[	X
taxlaw-12356	291	2	vol	vol	NOUN
taxlaw-12356	291	3	:	:	PUNCT
taxlaw-12356	291	4	15:1	15:1	NUM
taxlaw-12356	291	5	88	88	NUM
taxlaw-12356	291	6	abstention	abstention	NOUN
taxlaw-12356	291	7	from	from	ADP
taxlaw-12356	291	8	religious	religious	ADJ
taxlaw-12356	291	9	belief	belief	NOUN
taxlaw-12356	291	10	,	,	PUNCT
taxlaw-12356	291	11	impermissibly	impermissibly	ADV
taxlaw-12356	291	12	deterring	deter	VERB
taxlaw-12356	291	13	the	the	DET
taxlaw-12356	291	14	exercise	exercise	NOUN
taxlaw-12356	291	15	of	of	ADP
taxlaw-12356	291	16	first	first	ADJ
taxlaw-12356	291	17	amendment	amendment	NOUN
taxlaw-12356	291	18	rights	right	NOUN
taxlaw-12356	291	19	.	.	PUNCT
taxlaw-12356	292	1	yet	yet	ADV
taxlaw-12356	292	2	,	,	PUNCT
taxlaw-12356	292	3	the	the	DET
taxlaw-12356	292	4	grant	grant	NOUN
taxlaw-12356	292	5	program	program	NOUN
taxlaw-12356	292	6	did	do	AUX
taxlaw-12356	292	7	not	not	PART
taxlaw-12356	292	8	violate	violate	VERB
taxlaw-12356	292	9	the	the	DET
taxlaw-12356	292	10	establishment	establishment	NOUN
taxlaw-12356	292	11	clause	clause	NOUN
taxlaw-12356	292	12	.	.	PUNCT
taxlaw-12356	293	1	it	it	PRON
taxlaw-12356	293	2	was	be	AUX
taxlaw-12356	293	3	faith	faith	NOUN
taxlaw-12356	293	4	-	-	PUNCT
taxlaw-12356	293	5	neutral	neutral	ADJ
taxlaw-12356	293	6	,	,	PUNCT
taxlaw-12356	293	7	and	and	CCONJ
taxlaw-12356	293	8	playground	playground	NOUN
taxlaw-12356	293	9	resurfacing	resurface	VERB
taxlaw-12356	293	10	money	money	NOUN
taxlaw-12356	293	11	was	be	AUX
taxlaw-12356	293	12	a	a	DET
taxlaw-12356	293	13	secular	secular	ADJ
taxlaw-12356	293	14	resource.62	resource.62	NOUN
taxlaw-12356	293	15	accordingly	accordingly	ADV
taxlaw-12356	293	16	,	,	PUNCT
taxlaw-12356	293	17	the	the	DET
taxlaw-12356	293	18	court	court	NOUN
taxlaw-12356	293	19	distinguished	distinguish	VERB
taxlaw-12356	293	20	trinity	trinity	PROPN
taxlaw-12356	293	21	lutheran	lutheran	PROPN
taxlaw-12356	293	22	from	from	ADP
taxlaw-12356	293	23	a	a	DET
taxlaw-12356	293	24	state	state	NOUN
taxlaw-12356	293	25	’s	’s	PART
taxlaw-12356	293	26	denial	denial	NOUN
taxlaw-12356	293	27	of	of	ADP
taxlaw-12356	293	28	a	a	DET
taxlaw-12356	293	29	public	public	ADJ
taxlaw-12356	293	30	scholarship	scholarship	NOUN
taxlaw-12356	293	31	to	to	ADP
taxlaw-12356	293	32	a	a	DET
taxlaw-12356	293	33	student	student	NOUN
taxlaw-12356	293	34	seeking	seek	VERB
taxlaw-12356	293	35	religious	religious	ADJ
taxlaw-12356	293	36	training	training	NOUN
taxlaw-12356	293	37	that	that	PRON
taxlaw-12356	293	38	had	have	AUX
taxlaw-12356	293	39	been	be	AUX
taxlaw-12356	293	40	upheld	uphold	VERB
taxlaw-12356	293	41	under	under	ADP
taxlaw-12356	293	42	the	the	DET
taxlaw-12356	293	43	establishment	establishment	NOUN
taxlaw-12356	293	44	clause	clause	NOUN
taxlaw-12356	293	45	.	.	PUNCT
taxlaw-12356	294	1	using	use	VERB
taxlaw-12356	294	2	taxpayer	taxpayer	NOUN
taxlaw-12356	294	3	money	money	NOUN
taxlaw-12356	294	4	to	to	PART
taxlaw-12356	294	5	fund	fund	VERB
taxlaw-12356	294	6	the	the	DET
taxlaw-12356	294	7	training	training	NOUN
taxlaw-12356	294	8	of	of	ADP
taxlaw-12356	294	9	clergy	clergy	NOUN
taxlaw-12356	294	10	implicated	implicate	VERB
taxlaw-12356	294	11	antiestablishment	antiestablishment	ADJ
taxlaw-12356	294	12	interests	interest	NOUN
taxlaw-12356	294	13	in	in	ADP
taxlaw-12356	294	14	a	a	DET
taxlaw-12356	294	15	way	way	NOUN
taxlaw-12356	294	16	that	that	PRON
taxlaw-12356	294	17	using	use	VERB
taxlaw-12356	294	18	it	it	PRON
taxlaw-12356	294	19	to	to	PART
taxlaw-12356	294	20	resurface	resurface	VERB
taxlaw-12356	294	21	preschool	preschool	ADJ
taxlaw-12356	294	22	playgrounds	playground	NOUN
taxlaw-12356	294	23	did	do	AUX
taxlaw-12356	294	24	not.63	not.63	PROPN
taxlaw-12356	294	25	justice	justice	NOUN
taxlaw-12356	294	26	breyer	breyer	NOUN
taxlaw-12356	294	27	agreed	agree	VERB
taxlaw-12356	294	28	,	,	PUNCT
taxlaw-12356	294	29	writing	write	VERB
taxlaw-12356	294	30	separately	separately	ADV
taxlaw-12356	294	31	that	that	SCONJ
taxlaw-12356	294	32	missouri	missouri	PROPN
taxlaw-12356	294	33	’s	’s	PART
taxlaw-12356	294	34	grants	grant	NOUN
taxlaw-12356	294	35	were	be	AUX
taxlaw-12356	294	36	“	"	PUNCT
taxlaw-12356	294	37	a	a	DET
taxlaw-12356	294	38	general	general	ADJ
taxlaw-12356	294	39	program	program	NOUN
taxlaw-12356	294	40	designed	design	VERB
taxlaw-12356	294	41	to	to	PART
taxlaw-12356	294	42	secure	secure	VERB
taxlaw-12356	294	43	or	or	CCONJ
taxlaw-12356	294	44	to	to	PART
taxlaw-12356	294	45	improve	improve	VERB
taxlaw-12356	294	46	the	the	DET
taxlaw-12356	294	47	health	health	NOUN
taxlaw-12356	294	48	and	and	CCONJ
taxlaw-12356	294	49	safety	safety	NOUN
taxlaw-12356	294	50	of	of	ADP
taxlaw-12356	294	51	children	child	NOUN
taxlaw-12356	294	52	,	,	PUNCT
taxlaw-12356	294	53	”	"	PUNCT
taxlaw-12356	294	54	no	no	ADV
taxlaw-12356	294	55	different	different	ADJ
taxlaw-12356	294	56	from	from	ADP
taxlaw-12356	294	57	“	"	PUNCT
taxlaw-12356	294	58	such	such	ADJ
taxlaw-12356	294	59	‘	'	PUNCT
taxlaw-12356	294	60	general	general	ADJ
taxlaw-12356	294	61	government	government	NOUN
taxlaw-12356	294	62	services	service	NOUN
taxlaw-12356	294	63	as	as	ADP
taxlaw-12356	294	64	ordinary	ordinary	ADJ
taxlaw-12356	294	65	police	police	NOUN
taxlaw-12356	294	66	and	and	CCONJ
taxlaw-12356	294	67	fire	fire	NOUN
taxlaw-12356	294	68	protection	protection	NOUN
taxlaw-12356	294	69	.	.	PUNCT
taxlaw-12356	294	70	’”64	’”64	X
taxlaw-12356	295	1	under	under	ADP
taxlaw-12356	295	2	his	his	PRON
taxlaw-12356	295	3	view	view	NOUN
taxlaw-12356	295	4	,	,	PUNCT
taxlaw-12356	295	5	the	the	DET
taxlaw-12356	295	6	establishment	establishment	NOUN
taxlaw-12356	295	7	clause	clause	NOUN
taxlaw-12356	295	8	allows	allow	VERB
taxlaw-12356	295	9	grants	grant	NOUN
taxlaw-12356	295	10	for	for	ADP
taxlaw-12356	295	11	playground	playground	NOUN
taxlaw-12356	295	12	surfaces	surface	NOUN
taxlaw-12356	295	13	for	for	ADP
taxlaw-12356	295	14	the	the	DET
taxlaw-12356	295	15	same	same	ADJ
taxlaw-12356	295	16	reason	reason	NOUN
taxlaw-12356	295	17	it	it	PRON
taxlaw-12356	295	18	allows	allow	VERB
taxlaw-12356	295	19	providing	provide	VERB
taxlaw-12356	295	20	fire	fire	NOUN
taxlaw-12356	295	21	safety	safety	NOUN
taxlaw-12356	295	22	equipment	equipment	NOUN
taxlaw-12356	295	23	to	to	ADP
taxlaw-12356	295	24	religious	religious	ADJ
taxlaw-12356	295	25	schools.65	schools.65	NOUN
taxlaw-12356	295	26	the	the	DET
taxlaw-12356	295	27	two	two	NUM
taxlaw-12356	295	28	-	-	PUNCT
taxlaw-12356	295	29	justice	justice	NOUN
taxlaw-12356	295	30	dissent	dissent	NOUN
taxlaw-12356	295	31	disagreed	disagree	VERB
taxlaw-12356	295	32	,	,	PUNCT
taxlaw-12356	295	33	stating	state	VERB
taxlaw-12356	295	34	that	that	SCONJ
taxlaw-12356	295	35	this	this	PRON
taxlaw-12356	295	36	was	be	AUX
taxlaw-12356	295	37	the	the	DET
taxlaw-12356	295	38	exact	exact	ADJ
taxlaw-12356	295	39	kind	kind	NOUN
taxlaw-12356	295	40	of	of	ADP
taxlaw-12356	295	41	direct	direct	ADJ
taxlaw-12356	295	42	government	government	NOUN
taxlaw-12356	295	43	funding	funding	NOUN
taxlaw-12356	295	44	to	to	ADP
taxlaw-12356	295	45	a	a	DET
taxlaw-12356	295	46	religious	religious	ADJ
taxlaw-12356	295	47	institution	institution	NOUN
taxlaw-12356	295	48	that	that	PRON
taxlaw-12356	295	49	the	the	DET
taxlaw-12356	295	50	establishment	establishment	NOUN
taxlaw-12356	295	51	clause	clause	NOUN
taxlaw-12356	295	52	prohibits.66	prohibits.66	NOUN
taxlaw-12356	295	53	that	that	DET
taxlaw-12356	295	54	violation	violation	NOUN
taxlaw-12356	295	55	could	could	AUX
taxlaw-12356	295	56	not	not	PART
taxlaw-12356	295	57	be	be	AUX
taxlaw-12356	295	58	rectified	rectify	VERB
taxlaw-12356	295	59	because	because	SCONJ
taxlaw-12356	295	60	the	the	DET
taxlaw-12356	295	61	facilities	facility	NOUN
taxlaw-12356	295	62	benefitting	benefit	VERB
taxlaw-12356	295	63	from	from	ADP
taxlaw-12356	295	64	the	the	DET
taxlaw-12356	295	65	grant	grant	NOUN
taxlaw-12356	295	66	could	could	AUX
taxlaw-12356	295	67	not	not	PART
taxlaw-12356	295	68	be	be	AUX
taxlaw-12356	295	69	restricted	restrict	VERB
taxlaw-12356	295	70	to	to	ADP
taxlaw-12356	295	71	secular	secular	ADJ
taxlaw-12356	295	72	purposes,67	purposes,67	NOUN
taxlaw-12356	295	73	and	and	CCONJ
taxlaw-12356	295	74	funding	funding	NOUN
taxlaw-12356	295	75	did	do	AUX
taxlaw-12356	295	76	not	not	PART
taxlaw-12356	295	77	depend	depend	VERB
taxlaw-12356	295	78	at	at	ADV
taxlaw-12356	295	79	all	all	ADV
taxlaw-12356	295	80	on	on	ADP
taxlaw-12356	295	81	private	private	ADJ
taxlaw-12356	295	82	choice.68	choice.68	NOUN
taxlaw-12356	295	83	in	in	ADP
taxlaw-12356	295	84	2020	2020	NUM
taxlaw-12356	295	85	,	,	PUNCT
taxlaw-12356	295	86	the	the	DET
taxlaw-12356	295	87	supreme	supreme	PROPN
taxlaw-12356	295	88	court	court	PROPN
taxlaw-12356	295	89	applied	apply	VERB
taxlaw-12356	295	90	the	the	DET
taxlaw-12356	295	91	same	same	ADJ
taxlaw-12356	295	92	reasoning	reasoning	NOUN
taxlaw-12356	295	93	to	to	ADP
taxlaw-12356	295	94	a	a	DET
taxlaw-12356	295	95	free	free	ADJ
taxlaw-12356	295	96	exercise	exercise	NOUN
taxlaw-12356	295	97	challenge	challenge	NOUN
taxlaw-12356	295	98	of	of	ADP
taxlaw-12356	295	99	a	a	DET
taxlaw-12356	295	100	montana	montana	PROPN
taxlaw-12356	295	101	tax	tax	NOUN
taxlaw-12356	295	102	credit	credit	NOUN
taxlaw-12356	295	103	program.69	program.69	NOUN
taxlaw-12356	295	104	montana	montana	PROPN
taxlaw-12356	295	105	granted	grant	VERB
taxlaw-12356	295	106	tax	tax	NOUN
taxlaw-12356	295	107	credits	credit	NOUN
taxlaw-12356	295	108	of	of	ADP
taxlaw-12356	295	109	up	up	ADP
taxlaw-12356	295	110	to	to	PART
taxlaw-12356	295	111	$	$	SYM
taxlaw-12356	295	112	150	150	NUM
taxlaw-12356	295	113	for	for	ADP
taxlaw-12356	295	114	contributions	contribution	NOUN
taxlaw-12356	295	115	to	to	ADP
taxlaw-12356	295	116	organizations	organization	NOUN
taxlaw-12356	295	117	that	that	PRON
taxlaw-12356	295	118	funded	fund	VERB
taxlaw-12356	295	119	private	private	ADJ
taxlaw-12356	295	120	school	school	NOUN
taxlaw-12356	295	121	scholarships	scholarship	NOUN
taxlaw-12356	295	122	.	.	PUNCT
taxlaw-12356	296	1	the	the	DET
taxlaw-12356	296	2	montana	montana	PROPN
taxlaw-12356	296	3	supreme	supreme	PROPN
taxlaw-12356	296	4	court	court	PROPN
taxlaw-12356	296	5	held	hold	VERB
taxlaw-12356	296	6	that	that	SCONJ
taxlaw-12356	296	7	those	those	DET
taxlaw-12356	296	8	scholarships	scholarship	NOUN
taxlaw-12356	296	9	could	could	AUX
taxlaw-12356	296	10	not	not	PART
taxlaw-12356	296	11	be	be	AUX
taxlaw-12356	296	12	used	use	VERB
taxlaw-12356	296	13	at	at	ADP
taxlaw-12356	296	14	religious	religious	ADJ
taxlaw-12356	296	15	schools	school	NOUN
taxlaw-12356	296	16	because	because	SCONJ
taxlaw-12356	296	17	of	of	ADP
taxlaw-12356	296	18	the	the	DET
taxlaw-12356	296	19	montana	montana	PROPN
taxlaw-12356	296	20	constitution	constitution	PROPN
taxlaw-12356	296	21	’s	’s	PART
taxlaw-12356	296	22	no	no	DET
taxlaw-12356	296	23	-	-	PUNCT
taxlaw-12356	296	24	aid	aid	NOUN
taxlaw-12356	296	25	provision.70	provision.70	VERB
taxlaw-12356	296	26	its	its	PRON
taxlaw-12356	296	27	order	order	NOUN
taxlaw-12356	296	28	62	62	NUM
taxlaw-12356	296	29	trinity	trinity	NOUN
taxlaw-12356	296	30	lutheran	lutheran	NOUN
taxlaw-12356	296	31	argued	argue	VERB
taxlaw-12356	296	32	that	that	SCONJ
taxlaw-12356	296	33	a	a	DET
taxlaw-12356	296	34	state	state	NOUN
taxlaw-12356	296	35	-	-	PUNCT
taxlaw-12356	296	36	funded	fund	VERB
taxlaw-12356	296	37	grant	grant	NOUN
taxlaw-12356	296	38	for	for	ADP
taxlaw-12356	296	39	playground	playground	NOUN
taxlaw-12356	296	40	resurfacing	resurfacing	NOUN
taxlaw-12356	296	41	complied	comply	VERB
taxlaw-12356	296	42	with	with	ADP
taxlaw-12356	296	43	the	the	DET
taxlaw-12356	296	44	establishment	establishment	NOUN
taxlaw-12356	296	45	clause	clause	NOUN
taxlaw-12356	296	46	partly	partly	ADV
taxlaw-12356	296	47	because	because	SCONJ
taxlaw-12356	296	48	playgrounds	playground	NOUN
taxlaw-12356	296	49	were	be	AUX
taxlaw-12356	296	50	used	use	VERB
taxlaw-12356	296	51	only	only	ADV
taxlaw-12356	296	52	for	for	ADP
taxlaw-12356	296	53	secular	secular	ADJ
taxlaw-12356	296	54	purposes	purpose	NOUN
taxlaw-12356	296	55	.	.	PUNCT
taxlaw-12356	297	1	brief	brief	ADJ
taxlaw-12356	297	2	for	for	ADP
taxlaw-12356	297	3	petitioner	petitioner	NOUN
taxlaw-12356	297	4	at	at	ADP
taxlaw-12356	297	5	30	30	NUM
taxlaw-12356	297	6	,	,	PUNCT
taxlaw-12356	297	7	trinity	trinity	NOUN
taxlaw-12356	297	8	lutheran	lutheran	PROPN
taxlaw-12356	297	9	church	church	PROPN
taxlaw-12356	297	10	of	of	ADP
taxlaw-12356	297	11	columbia	columbia	PROPN
taxlaw-12356	297	12	,	,	PUNCT
taxlaw-12356	297	13	inc	inc	PROPN
taxlaw-12356	297	14	.	.	PROPN
taxlaw-12356	298	1	v.	v.	PROPN
taxlaw-12356	298	2	pauley	pauley	PROPN
taxlaw-12356	298	3	,	,	PUNCT
taxlaw-12356	298	4	563	563	NUM
taxlaw-12356	298	5	u.s	u.s	PROPN
taxlaw-12356	298	6	.	.	PROPN
taxlaw-12356	298	7	125	125	NUM
taxlaw-12356	298	8	(	(	PUNCT
taxlaw-12356	298	9	2017	2017	NUM
taxlaw-12356	298	10	)	)	PUNCT
taxlaw-12356	298	11	(	(	PUNCT
taxlaw-12356	298	12	no	no	INTJ
taxlaw-12356	298	13	.	.	NOUN
taxlaw-12356	298	14	1	1	NUM
taxlaw-12356	298	15	5	5	NUM
taxlaw-12356	298	16	-	-	SYM
taxlaw-12356	298	17	577	577	NUM
taxlaw-12356	298	18	)	)	PUNCT
taxlaw-12356	298	19	,	,	PUNCT
taxlaw-12356	298	20	2016	2016	NUM
taxlaw-12356	298	21	wl	wl	NOUN
taxlaw-12356	298	22	1496879	1496879	NUM
taxlaw-12356	298	23	(	(	PUNCT
taxlaw-12356	298	24	u.s	u.s	PROPN
taxlaw-12356	298	25	.	.	PROPN
taxlaw-12356	298	26	2016	2016	NUM
taxlaw-12356	298	27	)	)	PUNCT
taxlaw-12356	298	28	(	(	PUNCT
taxlaw-12356	298	29	“	"	PUNCT
taxlaw-12356	298	30	[	[	X
taxlaw-12356	298	31	r]ubber	r]ubber	X
taxlaw-12356	298	32	playground	playground	VERB
taxlaw-12356	298	33	surfacing	surface	VERB
taxlaw-12356	298	34	material	material	NOUN
taxlaw-12356	298	35	.	.	PUNCT
taxlaw-12356	298	36	.	.	PUNCT
taxlaw-12356	299	1	.	.	PUNCT
taxlaw-12356	300	1	is	be	AUX
taxlaw-12356	300	2	devoid	devoid	ADJ
taxlaw-12356	300	3	of	of	ADP
taxlaw-12356	300	4	any	any	DET
taxlaw-12356	300	5	religious	religious	ADJ
taxlaw-12356	300	6	content	content	NOUN
taxlaw-12356	300	7	and	and	CCONJ
taxlaw-12356	300	8	.	.	PUNCT
taxlaw-12356	300	9	.	.	PUNCT
taxlaw-12356	300	10	.	.	PUNCT
taxlaw-12356	301	1	can	can	AUX
taxlaw-12356	301	2	not	not	PART
taxlaw-12356	301	3	possibly	possibly	ADV
taxlaw-12356	301	4	be	be	AUX
taxlaw-12356	301	5	diverted	divert	VERB
taxlaw-12356	301	6	to	to	ADP
taxlaw-12356	301	7	a	a	DET
taxlaw-12356	301	8	religious	religious	ADJ
taxlaw-12356	301	9	use	use	NOUN
taxlaw-12356	301	10	.	.	PUNCT
taxlaw-12356	301	11	.	.	PUNCT
taxlaw-12356	301	12	.	.	PUNCT
taxlaw-12356	301	13	”	"	PUNCT
taxlaw-12356	301	14	)	)	PUNCT
taxlaw-12356	301	15	.	.	PUNCT
taxlaw-12356	302	1	63	63	NUM
taxlaw-12356	302	2	see	see	VERB
taxlaw-12356	302	3	trinity	trinity	PROPN
taxlaw-12356	302	4	lutheran	lutheran	PROPN
taxlaw-12356	302	5	church	church	PROPN
taxlaw-12356	302	6	of	of	ADP
taxlaw-12356	302	7	columbia	columbia	PROPN
taxlaw-12356	302	8	,	,	PUNCT
taxlaw-12356	302	9	563	563	NUM
taxlaw-12356	302	10	u.s	u.s	PROPN
taxlaw-12356	302	11	.	.	PROPN
taxlaw-12356	302	12	at	at	ADP
taxlaw-12356	302	13	465	465	NUM
taxlaw-12356	302	14	.	.	PUNCT
taxlaw-12356	303	1	64	64	NUM
taxlaw-12356	303	2	see	see	VERB
taxlaw-12356	303	3	i	i	PRON
taxlaw-12356	303	4	d.	d.	PROPN
taxlaw-12356	303	5	at	at	ADP
taxlaw-12356	303	6	471	471	NUM
taxlaw-12356	303	7	(	(	PUNCT
taxlaw-12356	303	8	breyer	breyer	NOUN
taxlaw-12356	303	9	,	,	PUNCT
taxlaw-12356	303	10	j.	j.	PROPN
taxlaw-12356	303	11	,	,	PUNCT
taxlaw-12356	303	12	concurring	concur	VERB
taxlaw-12356	303	13	)	)	PUNCT
taxlaw-12356	303	14	.	.	PUNCT
taxlaw-12356	304	1	65	65	NUM
taxlaw-12356	304	2	justice	justice	NOUN
taxlaw-12356	304	3	gorsuch	gorsuch	NOUN
taxlaw-12356	304	4	predicted	predict	VERB
taxlaw-12356	304	5	that	that	SCONJ
taxlaw-12356	304	6	this	this	DET
taxlaw-12356	304	7	distinction	distinction	NOUN
taxlaw-12356	304	8	between	between	ADP
taxlaw-12356	304	9	discrimination	discrimination	NOUN
taxlaw-12356	304	10	based	base	VERB
taxlaw-12356	304	11	on	on	ADP
taxlaw-12356	304	12	religious	religious	ADJ
taxlaw-12356	304	13	status	status	NOUN
taxlaw-12356	304	14	as	as	SCONJ
taxlaw-12356	304	15	opposed	oppose	VERB
taxlaw-12356	304	16	to	to	ADP
taxlaw-12356	304	17	religious	religious	ADJ
taxlaw-12356	304	18	use	use	NOUN
taxlaw-12356	304	19	would	would	AUX
taxlaw-12356	304	20	fade	fade	VERB
taxlaw-12356	304	21	into	into	ADP
taxlaw-12356	304	22	immateriality	immateriality	NOUN
taxlaw-12356	304	23	.	.	PUNCT
taxlaw-12356	305	1	see	see	VERB
taxlaw-12356	305	2	i	i	PRON
taxlaw-12356	305	3	d.	d.	PROPN
taxlaw-12356	305	4	at	at	ADP
taxlaw-12356	305	5	469	469	NUM
taxlaw-12356	305	6	(	(	PUNCT
taxlaw-12356	305	7	gorsuch	gorsuch	ADJ
taxlaw-12356	305	8	,	,	PUNCT
taxlaw-12356	305	9	j.	j.	PROPN
taxlaw-12356	305	10	,	,	PUNCT
taxlaw-12356	305	11	concurring	concur	VERB
taxlaw-12356	305	12	in	in	ADP
taxlaw-12356	305	13	part	part	NOUN
taxlaw-12356	305	14	)	)	PUNCT
taxlaw-12356	305	15	(	(	PUNCT
taxlaw-12356	305	16	“	"	PUNCT
taxlaw-12356	305	17	is	be	AUX
taxlaw-12356	305	18	it	it	PRON
taxlaw-12356	305	19	a	a	DET
taxlaw-12356	305	20	religious	religious	ADJ
taxlaw-12356	305	21	group	group	NOUN
taxlaw-12356	305	22	that	that	PRON
taxlaw-12356	305	23	built	build	VERB
taxlaw-12356	305	24	the	the	DET
taxlaw-12356	305	25	playground	playground	NOUN
taxlaw-12356	305	26	?	?	PUNCT
taxlaw-12356	305	27	or	or	CCONJ
taxlaw-12356	305	28	did	do	AUX
taxlaw-12356	305	29	a	a	DET
taxlaw-12356	305	30	group	group	NOUN
taxlaw-12356	305	31	build	build	VERB
taxlaw-12356	305	32	the	the	DET
taxlaw-12356	305	33	playground	playground	NOUN
taxlaw-12356	305	34	so	so	SCONJ
taxlaw-12356	305	35	it	it	PRON
taxlaw-12356	305	36	might	might	AUX
taxlaw-12356	305	37	be	be	AUX
taxlaw-12356	305	38	used	use	VERB
taxlaw-12356	305	39	to	to	PART
taxlaw-12356	305	40	advance	advance	VERB
taxlaw-12356	305	41	a	a	DET
taxlaw-12356	305	42	religious	religious	ADJ
taxlaw-12356	305	43	mission	mission	NOUN
taxlaw-12356	305	44	?	?	PUNCT
taxlaw-12356	306	1	the	the	DET
taxlaw-12356	306	2	distinction	distinction	NOUN
taxlaw-12356	306	3	blurs	blur	VERB
taxlaw-12356	306	4	in	in	ADP
taxlaw-12356	306	5	much	much	ADV
taxlaw-12356	306	6	the	the	DET
taxlaw-12356	306	7	same	same	ADJ
taxlaw-12356	306	8	way	way	NOUN
taxlaw-12356	306	9	the	the	DET
taxlaw-12356	306	10	line	line	NOUN
taxlaw-12356	306	11	between	between	ADP
taxlaw-12356	306	12	acts	act	NOUN
taxlaw-12356	306	13	and	and	CCONJ
taxlaw-12356	306	14	omissions	omission	NOUN
taxlaw-12356	306	15	can	can	AUX
taxlaw-12356	306	16	blur	blur	VERB
taxlaw-12356	306	17	when	when	SCONJ
taxlaw-12356	306	18	stared	stare	VERB
taxlaw-12356	306	19	at	at	ADP
taxlaw-12356	306	20	too	too	ADV
taxlaw-12356	306	21	long	long	ADV
taxlaw-12356	306	22	.	.	PUNCT
taxlaw-12356	306	23	”	"	PUNCT
taxlaw-12356	306	24	)	)	PUNCT
taxlaw-12356	306	25	.	.	PUNCT
taxlaw-12356	307	1	after	after	ADP
taxlaw-12356	307	2	espinoza	espinoza	PROPN
taxlaw-12356	307	3	and	and	CCONJ
taxlaw-12356	307	4	carson	carson	PROPN
taxlaw-12356	307	5	,	,	PUNCT
taxlaw-12356	307	6	it	it	PRON
taxlaw-12356	307	7	is	be	AUX
taxlaw-12356	307	8	clear	clear	ADJ
taxlaw-12356	307	9	that	that	SCONJ
taxlaw-12356	307	10	he	he	PRON
taxlaw-12356	307	11	was	be	AUX
taxlaw-12356	307	12	right	right	ADJ
taxlaw-12356	307	13	.	.	PUNCT
taxlaw-12356	308	1	66	66	NUM
taxlaw-12356	308	2	see	see	VERB
taxlaw-12356	308	3	i	i	PRON
taxlaw-12356	308	4	d.	d.	PROPN
taxlaw-12356	308	5	at	at	ADP
taxlaw-12356	308	6	473	473	NUM
taxlaw-12356	308	7	(	(	PUNCT
taxlaw-12356	308	8	sotomayor	sotomayor	PROPN
taxlaw-12356	308	9	,	,	PUNCT
taxlaw-12356	308	10	j.	j.	PROPN
taxlaw-12356	308	11	,	,	PUNCT
taxlaw-12356	308	12	dissenting	dissent	VERB
taxlaw-12356	308	13	)	)	PUNCT
taxlaw-12356	308	14	(	(	PUNCT
taxlaw-12356	308	15	“	"	PUNCT
taxlaw-12356	308	16	this	this	DET
taxlaw-12356	308	17	court	court	NOUN
taxlaw-12356	308	18	has	have	AUX
taxlaw-12356	308	19	repeatedly	repeatedly	ADV
taxlaw-12356	308	20	warned	warn	VERB
taxlaw-12356	308	21	that	that	SCONJ
taxlaw-12356	308	22	funding	funding	NOUN
taxlaw-12356	308	23	of	of	ADP
taxlaw-12356	308	24	exactly	exactly	ADV
taxlaw-12356	308	25	this	this	DET
taxlaw-12356	308	26	kind	kind	NOUN
taxlaw-12356	308	27	—	—	PUNCT
taxlaw-12356	308	28	payments	payment	NOUN
taxlaw-12356	308	29	from	from	ADP
taxlaw-12356	308	30	the	the	DET
taxlaw-12356	308	31	government	government	NOUN
taxlaw-12356	308	32	to	to	ADP
taxlaw-12356	308	33	a	a	DET
taxlaw-12356	308	34	house	house	NOUN
taxlaw-12356	308	35	of	of	ADP
taxlaw-12356	308	36	worship	worship	NOUN
taxlaw-12356	308	37	—	—	PUNCT
taxlaw-12356	308	38	would	would	AUX
taxlaw-12356	308	39	cross	cross	VERB
taxlaw-12356	308	40	the	the	DET
taxlaw-12356	308	41	line	line	NOUN
taxlaw-12356	308	42	drawn	draw	VERB
taxlaw-12356	308	43	by	by	ADP
taxlaw-12356	308	44	the	the	DET
taxlaw-12356	308	45	establishment	establishment	NOUN
taxlaw-12356	308	46	clause	clause	NOUN
taxlaw-12356	308	47	.	.	PUNCT
taxlaw-12356	308	48	”	"	PUNCT
taxlaw-12356	308	49	)	)	PUNCT
taxlaw-12356	308	50	.	.	PUNCT
taxlaw-12356	309	1	67	67	NUM
taxlaw-12356	309	2	see	see	VERB
taxlaw-12356	309	3	i	i	PRON
taxlaw-12356	309	4	d.	d.	PROPN
taxlaw-12356	309	5	at	at	ADP
taxlaw-12356	309	6	476	476	PROPN
taxlaw-12356	309	7	(	(	PUNCT
taxlaw-12356	309	8	sotomayor	sotomayor	PROPN
taxlaw-12356	309	9	,	,	PUNCT
taxlaw-12356	309	10	j.	j.	PROPN
taxlaw-12356	309	11	,	,	PUNCT
taxlaw-12356	309	12	dissenting	dissent	VERB
taxlaw-12356	309	13	)	)	PUNCT
taxlaw-12356	309	14	(	(	PUNCT
taxlaw-12356	309	15	“	"	PUNCT
taxlaw-12356	309	16	the	the	DET
taxlaw-12356	309	17	playground	playground	NOUN
taxlaw-12356	309	18	surface	surface	NOUN
taxlaw-12356	309	19	can	can	AUX
taxlaw-12356	309	20	not	not	PART
taxlaw-12356	309	21	be	be	AUX
taxlaw-12356	309	22	confined	confine	VERB
taxlaw-12356	309	23	to	to	ADP
taxlaw-12356	309	24	secular	secular	ADJ
taxlaw-12356	309	25	use	use	NOUN
taxlaw-12356	309	26	any	any	PRON
taxlaw-12356	309	27	more	more	ADV
taxlaw-12356	309	28	than	than	ADP
taxlaw-12356	309	29	lumber	lumber	NOUN
taxlaw-12356	309	30	used	use	VERB
taxlaw-12356	309	31	to	to	PART
taxlaw-12356	309	32	frame	frame	VERB
taxlaw-12356	309	33	the	the	DET
taxlaw-12356	309	34	church	church	NOUN
taxlaw-12356	309	35	’s	’s	PART
taxlaw-12356	309	36	walls	wall	NOUN
taxlaw-12356	309	37	,	,	PUNCT
taxlaw-12356	309	38	glass	glass	NOUN
taxlaw-12356	309	39	stained	stain	VERB
taxlaw-12356	309	40	and	and	CCONJ
taxlaw-12356	309	41	used	use	VERB
taxlaw-12356	309	42	to	to	PART
taxlaw-12356	309	43	form	form	VERB
taxlaw-12356	309	44	its	its	PRON
taxlaw-12356	309	45	windows	window	NOUN
taxlaw-12356	309	46	,	,	PUNCT
taxlaw-12356	309	47	or	or	CCONJ
taxlaw-12356	309	48	nails	nail	NOUN
taxlaw-12356	309	49	used	use	VERB
taxlaw-12356	309	50	to	to	PART
taxlaw-12356	309	51	build	build	VERB
taxlaw-12356	309	52	its	its	PRON
taxlaw-12356	309	53	altar	altar	NOUN
taxlaw-12356	309	54	.	.	PUNCT
taxlaw-12356	309	55	”	"	PUNCT
taxlaw-12356	309	56	)	)	PUNCT
taxlaw-12356	309	57	.	.	PUNCT
taxlaw-12356	310	1	68	68	NUM
taxlaw-12356	310	2	see	see	VERB
taxlaw-12356	310	3	i	i	PRON
taxlaw-12356	310	4	d.	d.	PROPN
taxlaw-12356	310	5	at	at	ADP
taxlaw-12356	310	6	474	474	NUM
taxlaw-12356	310	7	n.2	n.2	NOUN
taxlaw-12356	310	8	(	(	PUNCT
taxlaw-12356	310	9	sotomayor	sotomayor	PROPN
taxlaw-12356	310	10	,	,	PUNCT
taxlaw-12356	310	11	j.	j.	PROPN
taxlaw-12356	310	12	,	,	PUNCT
taxlaw-12356	310	13	dissenting	dissent	VERB
taxlaw-12356	310	14	)	)	PUNCT
taxlaw-12356	310	15	(	(	PUNCT
taxlaw-12356	310	16	“	"	PUNCT
taxlaw-12356	310	17	because	because	SCONJ
taxlaw-12356	310	18	missouri	missouri	PROPN
taxlaw-12356	310	19	decides	decide	VERB
taxlaw-12356	310	20	which	which	DET
taxlaw-12356	310	21	scrap	scrap	NOUN
taxlaw-12356	310	22	tire	tire	NOUN
taxlaw-12356	310	23	program	program	NOUN
taxlaw-12356	310	24	applicants	applicant	NOUN
taxlaw-12356	310	25	receive	receive	VERB
taxlaw-12356	310	26	state	state	NOUN
taxlaw-12356	310	27	funding	funding	NOUN
taxlaw-12356	310	28	,	,	PUNCT
taxlaw-12356	310	29	this	this	DET
taxlaw-12356	310	30	case	case	NOUN
taxlaw-12356	310	31	does	do	AUX
taxlaw-12356	310	32	not	not	PART
taxlaw-12356	310	33	implicate	implicate	VERB
taxlaw-12356	310	34	a	a	DET
taxlaw-12356	310	35	line	line	NOUN
taxlaw-12356	310	36	of	of	ADP
taxlaw-12356	310	37	decisions	decision	NOUN
taxlaw-12356	310	38	about	about	ADP
taxlaw-12356	310	39	indirect	indirect	ADJ
taxlaw-12356	310	40	aid	aid	NOUN
taxlaw-12356	310	41	programs	program	NOUN
taxlaw-12356	310	42	in	in	ADP
taxlaw-12356	310	43	which	which	PRON
taxlaw-12356	310	44	aid	aid	NOUN
taxlaw-12356	310	45	reaches	reach	VERB
taxlaw-12356	310	46	religious	religious	ADJ
taxlaw-12356	310	47	institutions	institution	NOUN
taxlaw-12356	310	48	‘	'	PUNCT
taxlaw-12356	310	49	only	only	ADV
taxlaw-12356	310	50	as	as	ADP
taxlaw-12356	310	51	a	a	DET
taxlaw-12356	310	52	result	result	NOUN
taxlaw-12356	310	53	of	of	ADP
taxlaw-12356	310	54	the	the	DET
taxlaw-12356	310	55	genuine	genuine	ADJ
taxlaw-12356	310	56	and	and	CCONJ
taxlaw-12356	310	57	independent	independent	ADJ
taxlaw-12356	310	58	choices	choice	NOUN
taxlaw-12356	310	59	of	of	ADP
taxlaw-12356	310	60	private	private	ADJ
taxlaw-12356	310	61	individuals	individual	NOUN
taxlaw-12356	310	62	.	.	PUNCT
taxlaw-12356	310	63	’	'	PUNCT
taxlaw-12356	310	64	”	"	PUNCT
taxlaw-12356	310	65	)	)	PUNCT
taxlaw-12356	310	66	(	(	PUNCT
taxlaw-12356	310	67	quoting	quote	VERB
taxlaw-12356	310	68	zelman	zelman	PROPN
taxlaw-12356	310	69	v.	v.	ADP
taxlaw-12356	310	70	simmons	simmons	PROPN
taxlaw-12356	310	71	-	-	PUNCT
taxlaw-12356	310	72	harris	harris	PROPN
taxlaw-12356	310	73	,	,	PUNCT
taxlaw-12356	310	74	536	536	NUM
taxlaw-12356	310	75	u.s	u.s	PROPN
taxlaw-12356	310	76	.	.	PROPN
taxlaw-12356	310	77	639	639	NUM
taxlaw-12356	310	78	,	,	PUNCT
taxlaw-12356	310	79	649	649	NUM
taxlaw-12356	310	80	(	(	PUNCT
taxlaw-12356	310	81	2002	2002	NUM
taxlaw-12356	310	82	)	)	PUNCT
taxlaw-12356	310	83	)	)	PUNCT
taxlaw-12356	310	84	.	.	PUNCT
taxlaw-12356	311	1	69	69	NUM
taxlaw-12356	311	2	see	see	VERB
taxlaw-12356	311	3	generally	generally	ADV
taxlaw-12356	311	4	espinoza	espinoza	PROPN
taxlaw-12356	311	5	v.	v.	ADP
taxlaw-12356	311	6	montana	montana	PROPN
taxlaw-12356	311	7	dep’t	dep’t	PROPN
taxlaw-12356	311	8	of	of	ADP
taxlaw-12356	311	9	revenue	revenue	NOUN
taxlaw-12356	311	10	,	,	PUNCT
taxlaw-12356	311	11	140	140	NUM
taxlaw-12356	311	12	s.	s.	PROPN
taxlaw-12356	311	13	ct	ct	PROPN
taxlaw-12356	311	14	.	.	PROPN
taxlaw-12356	311	15	2246	2246	NUM
taxlaw-12356	311	16	(	(	PUNCT
taxlaw-12356	311	17	2020	2020	NUM
taxlaw-12356	311	18	)	)	PUNCT
taxlaw-12356	311	19	.	.	PUNCT
taxlaw-12356	312	1	70	70	NUM
taxlaw-12356	312	2	mont	mont	NOUN
taxlaw-12356	312	3	.	.	PUNCT
taxlaw-12356	313	1	const	const	PROPN
taxlaw-12356	313	2	.	.	PUNCT
taxlaw-12356	314	1	art	art	NOUN
taxlaw-12356	314	2	.	.	PUNCT
taxlaw-12356	315	1	x	x	X
taxlaw-12356	315	2	,	,	PUNCT
taxlaw-12356	315	3	§	§	PROPN
taxlaw-12356	315	4	6	6	NUM
taxlaw-12356	315	5	(	(	PUNCT
taxlaw-12356	315	6	“	"	PUNCT
taxlaw-12356	315	7	(	(	PUNCT
taxlaw-12356	315	8	1	1	X
taxlaw-12356	315	9	)	)	PUNCT
taxlaw-12356	315	10	the	the	DET
taxlaw-12356	315	11	legislature	legislature	NOUN
taxlaw-12356	315	12	,	,	PUNCT
taxlaw-12356	315	13	counties	county	NOUN
taxlaw-12356	315	14	,	,	PUNCT
taxlaw-12356	315	15	cities	city	NOUN
taxlaw-12356	315	16	,	,	PUNCT
taxlaw-12356	315	17	towns	town	NOUN
taxlaw-12356	315	18	,	,	PUNCT
taxlaw-12356	315	19	school	school	NOUN
taxlaw-12356	315	20	districts	district	NOUN
taxlaw-12356	315	21	,	,	PUNCT
taxlaw-12356	315	22	and	and	CCONJ
taxlaw-12356	315	23	public	public	ADJ
taxlaw-12356	315	24	corporations	corporation	NOUN
taxlaw-12356	315	25	shall	shall	AUX
taxlaw-12356	315	26	not	not	PART
taxlaw-12356	315	27	make	make	VERB
taxlaw-12356	315	28	any	any	DET
taxlaw-12356	315	29	direct	direct	ADJ
taxlaw-12356	315	30	or	or	CCONJ
taxlaw-12356	315	31	indirect	indirect	ADJ
taxlaw-12356	315	32	appropriation	appropriation	NOUN
taxlaw-12356	315	33	or	or	CCONJ
taxlaw-12356	315	34	payment	payment	NOUN
taxlaw-12356	315	35	from	from	ADP
taxlaw-12356	315	36	any	any	DET
taxlaw-12356	315	37	public	public	ADJ
taxlaw-12356	315	38	fund	fund	NOUN
taxlaw-12356	315	39	or	or	CCONJ
taxlaw-12356	315	40	2023	2023	NUM
taxlaw-12356	315	41	]	]	PUNCT
taxlaw-12356	315	42	the	the	DET
taxlaw-12356	315	43	worst	bad	ADJ
taxlaw-12356	315	44	choice	choice	NOUN
taxlaw-12356	315	45	for	for	ADP
taxlaw-12356	315	46	school	school	NOUN
taxlaw-12356	315	47	choice	choice	NOUN
taxlaw-12356	315	48	89	89	NUM
taxlaw-12356	315	49	invalidated	invalidate	VERB
taxlaw-12356	315	50	the	the	DET
taxlaw-12356	315	51	entire	entire	ADJ
taxlaw-12356	315	52	tax	tax	NOUN
taxlaw-12356	315	53	credit	credit	NOUN
taxlaw-12356	315	54	program	program	NOUN
taxlaw-12356	315	55	.	.	PUNCT
taxlaw-12356	316	1	families	family	NOUN
taxlaw-12356	316	2	hoping	hope	VERB
taxlaw-12356	316	3	to	to	PART
taxlaw-12356	316	4	use	use	VERB
taxlaw-12356	316	5	the	the	DET
taxlaw-12356	316	6	scholarships	scholarship	NOUN
taxlaw-12356	316	7	at	at	ADP
taxlaw-12356	316	8	religious	religious	ADJ
taxlaw-12356	316	9	schools	school	NOUN
taxlaw-12356	316	10	appealed	appeal	VERB
taxlaw-12356	316	11	to	to	ADP
taxlaw-12356	316	12	the	the	DET
taxlaw-12356	316	13	u.s	u.s	PROPN
taxlaw-12356	316	14	.	.	PROPN
taxlaw-12356	316	15	supreme	supreme	PROPN
taxlaw-12356	316	16	court	court	PROPN
taxlaw-12356	316	17	,	,	PUNCT
taxlaw-12356	316	18	which	which	PRON
taxlaw-12356	316	19	decided	decide	VERB
taxlaw-12356	316	20	that	that	SCONJ
taxlaw-12356	316	21	the	the	DET
taxlaw-12356	316	22	tax	tax	NOUN
taxlaw-12356	316	23	credit	credit	NOUN
taxlaw-12356	316	24	program	program	NOUN
taxlaw-12356	316	25	must	must	AUX
taxlaw-12356	316	26	continue	continue	VERB
taxlaw-12356	316	27	.	.	PUNCT
taxlaw-12356	317	1	the	the	DET
taxlaw-12356	317	2	court	court	NOUN
taxlaw-12356	317	3	based	base	VERB
taxlaw-12356	317	4	this	this	DET
taxlaw-12356	317	5	decision	decision	NOUN
taxlaw-12356	317	6	on	on	ADP
taxlaw-12356	317	7	the	the	DET
taxlaw-12356	317	8	religion	religion	NOUN
taxlaw-12356	317	9	clauses	clause	NOUN
taxlaw-12356	317	10	.	.	PUNCT
taxlaw-12356	318	1	first	first	ADV
taxlaw-12356	318	2	,	,	PUNCT
taxlaw-12356	318	3	it	it	PRON
taxlaw-12356	318	4	held	hold	VERB
taxlaw-12356	318	5	that	that	SCONJ
taxlaw-12356	318	6	the	the	DET
taxlaw-12356	318	7	tax	tax	NOUN
taxlaw-12356	318	8	credits	credit	NOUN
taxlaw-12356	318	9	did	do	AUX
taxlaw-12356	318	10	not	not	PART
taxlaw-12356	318	11	violate	violate	VERB
taxlaw-12356	318	12	the	the	DET
taxlaw-12356	318	13	establishment	establishment	NOUN
taxlaw-12356	318	14	clause	clause	NOUN
taxlaw-12356	318	15	because	because	SCONJ
taxlaw-12356	318	16	they	they	PRON
taxlaw-12356	318	17	were	be	AUX
taxlaw-12356	318	18	neutrally	neutrally	ADV
taxlaw-12356	318	19	available	available	ADJ
taxlaw-12356	318	20	and	and	CCONJ
taxlaw-12356	318	21	reflected	reflect	VERB
taxlaw-12356	318	22	scholarship	scholarship	NOUN
taxlaw-12356	318	23	recipients	recipient	NOUN
taxlaw-12356	318	24	’	'	PUNCT
taxlaw-12356	318	25	private	private	ADJ
taxlaw-12356	318	26	choice	choice	NOUN
taxlaw-12356	318	27	to	to	PART
taxlaw-12356	318	28	attend	attend	VERB
taxlaw-12356	318	29	religious	religious	ADJ
taxlaw-12356	318	30	schools	school	NOUN
taxlaw-12356	318	31	.	.	PUNCT
taxlaw-12356	319	1	second	second	ADV
taxlaw-12356	319	2	,	,	PUNCT
taxlaw-12356	319	3	the	the	DET
taxlaw-12356	319	4	court	court	NOUN
taxlaw-12356	319	5	held	hold	VERB
taxlaw-12356	319	6	that	that	SCONJ
taxlaw-12356	319	7	montana	montana	PROPN
taxlaw-12356	319	8	’s	’s	PART
taxlaw-12356	319	9	no	no	DET
taxlaw-12356	319	10	-	-	PUNCT
taxlaw-12356	319	11	aid	aid	NOUN
taxlaw-12356	319	12	provision	provision	NOUN
taxlaw-12356	319	13	,	,	PUNCT
taxlaw-12356	319	14	interpreted	interpret	VERB
taxlaw-12356	319	15	as	as	ADP
taxlaw-12356	319	16	prohibiting	prohibit	VERB
taxlaw-12356	319	17	this	this	DET
taxlaw-12356	319	18	scholarship	scholarship	NOUN
taxlaw-12356	319	19	program	program	NOUN
taxlaw-12356	319	20	by	by	ADP
taxlaw-12356	319	21	the	the	DET
taxlaw-12356	319	22	montana	montana	PROPN
taxlaw-12356	319	23	supreme	supreme	PROPN
taxlaw-12356	319	24	court	court	PROPN
taxlaw-12356	319	25	,	,	PUNCT
taxlaw-12356	319	26	violated	violate	VERB
taxlaw-12356	319	27	free	free	ADJ
taxlaw-12356	319	28	exercise	exercise	NOUN
taxlaw-12356	319	29	.	.	PUNCT
taxlaw-12356	320	1	the	the	DET
taxlaw-12356	320	2	provision	provision	NOUN
taxlaw-12356	320	3	“	"	PUNCT
taxlaw-12356	320	4	bar[red	bar[red	PROPN
taxlaw-12356	320	5	]	]	PUNCT
taxlaw-12356	320	6	religious	religious	ADJ
taxlaw-12356	320	7	schools	school	NOUN
taxlaw-12356	320	8	from	from	ADP
taxlaw-12356	320	9	public	public	ADJ
taxlaw-12356	320	10	benefits	benefit	NOUN
taxlaw-12356	320	11	solely	solely	ADV
taxlaw-12356	320	12	because	because	SCONJ
taxlaw-12356	320	13	of	of	ADP
taxlaw-12356	320	14	the	the	DET
taxlaw-12356	320	15	religious	religious	ADJ
taxlaw-12356	320	16	character	character	NOUN
taxlaw-12356	320	17	of	of	ADP
taxlaw-12356	320	18	the	the	DET
taxlaw-12356	320	19	schools	school	NOUN
taxlaw-12356	320	20	.	.	PUNCT
taxlaw-12356	321	1	”71	”71	NOUN
taxlaw-12356	321	2	under	under	ADP
taxlaw-12356	321	3	trinity	trinity	PROPN
taxlaw-12356	321	4	lutheran	lutheran	PROPN
taxlaw-12356	321	5	,	,	PUNCT
taxlaw-12356	321	6	that	that	DET
taxlaw-12356	321	7	distinction	distinction	NOUN
taxlaw-12356	321	8	was	be	AUX
taxlaw-12356	321	9	impermissible	impermissible	ADJ
taxlaw-12356	321	10	discrimination	discrimination	NOUN
taxlaw-12356	321	11	.	.	PUNCT
taxlaw-12356	322	1	the	the	DET
taxlaw-12356	322	2	montana	montana	PROPN
taxlaw-12356	322	3	supreme	supreme	PROPN
taxlaw-12356	322	4	court	court	PROPN
taxlaw-12356	322	5	had	have	AUX
taxlaw-12356	322	6	discontinued	discontinue	VERB
taxlaw-12356	322	7	the	the	DET
taxlaw-12356	322	8	tax	tax	NOUN
taxlaw-12356	322	9	credit	credit	NOUN
taxlaw-12356	322	10	program	program	NOUN
taxlaw-12356	322	11	entirely	entirely	ADV
taxlaw-12356	322	12	before	before	SCONJ
taxlaw-12356	322	13	the	the	DET
taxlaw-12356	322	14	u.s	u.s	PROPN
taxlaw-12356	322	15	.	.	PROPN
taxlaw-12356	322	16	supreme	supreme	PROPN
taxlaw-12356	322	17	court	court	PROPN
taxlaw-12356	322	18	decided	decide	VERB
taxlaw-12356	322	19	this	this	DET
taxlaw-12356	322	20	case	case	NOUN
taxlaw-12356	322	21	.	.	PUNCT
taxlaw-12356	323	1	according	accord	VERB
taxlaw-12356	323	2	to	to	ADP
taxlaw-12356	323	3	the	the	DET
taxlaw-12356	323	4	dissenting	dissent	VERB
taxlaw-12356	323	5	justices	justice	NOUN
taxlaw-12356	323	6	in	in	ADP
taxlaw-12356	323	7	espinoza	espinoza	PROPN
taxlaw-12356	323	8	,	,	PUNCT
taxlaw-12356	323	9	that	that	PRON
taxlaw-12356	323	10	meant	mean	VERB
taxlaw-12356	323	11	that	that	SCONJ
taxlaw-12356	323	12	the	the	DET
taxlaw-12356	323	13	discriminatory	discriminatory	ADJ
taxlaw-12356	323	14	granting	granting	NOUN
taxlaw-12356	323	15	of	of	ADP
taxlaw-12356	323	16	scholarships	scholarship	NOUN
taxlaw-12356	323	17	had	have	AUX
taxlaw-12356	323	18	ended	end	VERB
taxlaw-12356	323	19	;	;	PUNCT
taxlaw-12356	323	20	“	"	PUNCT
taxlaw-12356	323	21	[	[	X
taxlaw-12356	323	22	t]here	t]here	X
taxlaw-12356	323	23	simply	simply	ADV
taxlaw-12356	323	24	[	[	X
taxlaw-12356	323	25	were	be	AUX
taxlaw-12356	323	26	]	]	X
taxlaw-12356	323	27	no	no	DET
taxlaw-12356	323	28	scholarship	scholarship	NOUN
taxlaw-12356	323	29	funds	fund	NOUN
taxlaw-12356	323	30	to	to	PART
taxlaw-12356	323	31	be	be	AUX
taxlaw-12356	323	32	had	have	VERB
taxlaw-12356	323	33	.	.	PUNCT
taxlaw-12356	324	1	”72	”72	VERB
taxlaw-12356	324	2	the	the	DET
taxlaw-12356	324	3	majority	majority	NOUN
taxlaw-12356	324	4	disagreed	disagree	VERB
taxlaw-12356	324	5	and	and	CCONJ
taxlaw-12356	324	6	reversed	reverse	VERB
taxlaw-12356	324	7	the	the	DET
taxlaw-12356	324	8	decision	decision	NOUN
taxlaw-12356	324	9	to	to	PART
taxlaw-12356	324	10	end	end	VERB
taxlaw-12356	324	11	the	the	DET
taxlaw-12356	324	12	program	program	NOUN
taxlaw-12356	324	13	,	,	PUNCT
taxlaw-12356	324	14	because	because	SCONJ
taxlaw-12356	324	15	it	it	PRON
taxlaw-12356	324	16	had	have	AUX
taxlaw-12356	324	17	been	be	AUX
taxlaw-12356	324	18	made	make	VERB
taxlaw-12356	324	19	“	"	PUNCT
taxlaw-12356	324	20	by	by	ADP
taxlaw-12356	324	21	a	a	DET
taxlaw-12356	324	22	court	court	NOUN
taxlaw-12356	324	23	,	,	PUNCT
taxlaw-12356	324	24	and	and	CCONJ
taxlaw-12356	324	25	not	not	PART
taxlaw-12356	324	26	based	base	VERB
taxlaw-12356	324	27	on	on	ADP
taxlaw-12356	324	28	some	some	DET
taxlaw-12356	324	29	innocuous	innocuous	ADJ
taxlaw-12356	324	30	principle	principle	NOUN
taxlaw-12356	324	31	of	of	ADP
taxlaw-12356	324	32	state	state	NOUN
taxlaw-12356	324	33	law	law	NOUN
taxlaw-12356	324	34	.	.	PUNCT
taxlaw-12356	325	1	”73	”73	PROPN
taxlaw-12356	326	1	the	the	DET
taxlaw-12356	326	2	majority	majority	NOUN
taxlaw-12356	326	3	reasoned	reason	VERB
taxlaw-12356	326	4	that	that	SCONJ
taxlaw-12356	326	5	the	the	DET
taxlaw-12356	326	6	montana	montana	PROPN
taxlaw-12356	326	7	supreme	supreme	PROPN
taxlaw-12356	326	8	court	court	PROPN
taxlaw-12356	326	9	invalidated	invalidate	VERB
taxlaw-12356	326	10	the	the	DET
taxlaw-12356	326	11	program	program	NOUN
taxlaw-12356	326	12	because	because	SCONJ
taxlaw-12356	326	13	it	it	PRON
taxlaw-12356	326	14	violated	violate	VERB
taxlaw-12356	326	15	the	the	DET
taxlaw-12356	326	16	state	state	NOUN
taxlaw-12356	326	17	’s	’s	PART
taxlaw-12356	326	18	no	no	DET
taxlaw-12356	326	19	-	-	PUNCT
taxlaw-12356	326	20	aid	aid	NOUN
taxlaw-12356	326	21	provision	provision	NOUN
taxlaw-12356	326	22	,	,	PUNCT
taxlaw-12356	326	23	which	which	PRON
taxlaw-12356	326	24	itself	itself	PRON
taxlaw-12356	326	25	violated	violate	VERB
taxlaw-12356	326	26	free	free	ADJ
taxlaw-12356	326	27	exercise	exercise	NOUN
taxlaw-12356	326	28	.	.	PUNCT
taxlaw-12356	327	1	if	if	SCONJ
taxlaw-12356	327	2	the	the	DET
taxlaw-12356	327	3	montana	montana	PROPN
taxlaw-12356	327	4	supreme	supreme	PROPN
taxlaw-12356	327	5	court	court	PROPN
taxlaw-12356	327	6	had	have	AUX
taxlaw-12356	327	7	realized	realize	VERB
taxlaw-12356	327	8	its	its	PRON
taxlaw-12356	327	9	state	state	NOUN
taxlaw-12356	327	10	provision	provision	NOUN
taxlaw-12356	327	11	violated	violate	VERB
taxlaw-12356	327	12	federal	federal	ADJ
taxlaw-12356	327	13	law	law	NOUN
taxlaw-12356	327	14	,	,	PUNCT
taxlaw-12356	327	15	it	it	PRON
taxlaw-12356	327	16	would	would	AUX
taxlaw-12356	327	17	have	have	AUX
taxlaw-12356	327	18	had	have	VERB
taxlaw-12356	327	19	no	no	DET
taxlaw-12356	327	20	basis	basis	NOUN
taxlaw-12356	327	21	on	on	ADP
taxlaw-12356	327	22	which	which	PRON
taxlaw-12356	327	23	to	to	PART
taxlaw-12356	327	24	end	end	VERB
taxlaw-12356	327	25	the	the	DET
taxlaw-12356	327	26	program	program	NOUN
taxlaw-12356	327	27	.	.	PUNCT
taxlaw-12356	328	1	state	state	NOUN
taxlaw-12356	328	2	courts	court	NOUN
taxlaw-12356	328	3	“	"	PUNCT
taxlaw-12356	328	4	must	must	AUX
taxlaw-12356	328	5	not	not	PART
taxlaw-12356	328	6	give	give	VERB
taxlaw-12356	328	7	effect	effect	NOUN
taxlaw-12356	328	8	to	to	ADP
taxlaw-12356	328	9	state	state	NOUN
taxlaw-12356	328	10	laws	law	NOUN
taxlaw-12356	328	11	that	that	PRON
taxlaw-12356	328	12	conflict	conflict	NOUN
taxlaw-12356	328	13	with	with	ADP
taxlaw-12356	328	14	federal	federal	ADJ
taxlaw-12356	328	15	law,”74	law,”74	NOUN
taxlaw-12356	328	16	so	so	SCONJ
taxlaw-12356	328	17	“	"	PUNCT
taxlaw-12356	328	18	the	the	DET
taxlaw-12356	328	19	montana	montana	PROPN
taxlaw-12356	328	20	supreme	supreme	PROPN
taxlaw-12356	328	21	court	court	PROPN
taxlaw-12356	328	22	should	should	AUX
taxlaw-12356	328	23	have	have	VERB
taxlaw-12356	328	24	‘	'	PUNCT
taxlaw-12356	328	25	disregard[ed	disregard[ed	PROPN
taxlaw-12356	328	26	]	]	PUNCT
taxlaw-12356	328	27	’	'	PUNCT
taxlaw-12356	328	28	the	the	DET
taxlaw-12356	328	29	no	no	DET
taxlaw-12356	328	30	-	-	PUNCT
taxlaw-12356	328	31	aid	aid	NOUN
taxlaw-12356	328	32	provision	provision	NOUN
taxlaw-12356	328	33	and	and	CCONJ
taxlaw-12356	328	34	decided	decide	VERB
taxlaw-12356	328	35	this	this	DET
taxlaw-12356	328	36	case	case	NOUN
taxlaw-12356	328	37	‘	'	PUNCT
taxlaw-12356	328	38	conformably	conformably	ADV
taxlaw-12356	328	39	to	to	ADP
taxlaw-12356	328	40	the	the	DET
taxlaw-12356	328	41	[	[	X
taxlaw-12356	328	42	c]onstitution	c]onstitution	NOUN
taxlaw-12356	328	43	’	'	PUNCT
taxlaw-12356	328	44	of	of	ADP
taxlaw-12356	328	45	the	the	DET
taxlaw-12356	328	46	united	united	PROPN
taxlaw-12356	328	47	states	states	PROPN
taxlaw-12356	328	48	.	.	PUNCT
taxlaw-12356	329	1	”75	”75	PROPN
taxlaw-12356	329	2	in	in	ADP
taxlaw-12356	329	3	short	short	ADJ
taxlaw-12356	329	4	,	,	PUNCT
taxlaw-12356	329	5	when	when	SCONJ
taxlaw-12356	329	6	a	a	DET
taxlaw-12356	329	7	state	state	NOUN
taxlaw-12356	329	8	court	court	NOUN
taxlaw-12356	329	9	is	be	AUX
taxlaw-12356	329	10	faced	face	VERB
taxlaw-12356	329	11	with	with	ADP
taxlaw-12356	329	12	a	a	DET
taxlaw-12356	329	13	program	program	NOUN
taxlaw-12356	329	14	that	that	PRON
taxlaw-12356	329	15	violates	violate	VERB
taxlaw-12356	329	16	the	the	DET
taxlaw-12356	329	17	federal	federal	ADJ
taxlaw-12356	329	18	constitution	constitution	NOUN
taxlaw-12356	329	19	to	to	PART
taxlaw-12356	329	20	comply	comply	VERB
taxlaw-12356	329	21	with	with	ADP
taxlaw-12356	329	22	the	the	DET
taxlaw-12356	329	23	state	state	NOUN
taxlaw-12356	329	24	constitution	constitution	NOUN
taxlaw-12356	329	25	,	,	PUNCT
taxlaw-12356	329	26	it	it	PRON
taxlaw-12356	329	27	must	must	AUX
taxlaw-12356	329	28	invalidate	invalidate	VERB
taxlaw-12356	329	29	the	the	DET
taxlaw-12356	329	30	state	state	NOUN
taxlaw-12356	329	31	provision	provision	NOUN
taxlaw-12356	329	32	(	(	PUNCT
taxlaw-12356	329	33	here	here	ADV
taxlaw-12356	329	34	,	,	PUNCT
taxlaw-12356	329	35	the	the	DET
taxlaw-12356	329	36	no	no	DET
taxlaw-12356	329	37	-	-	PUNCT
taxlaw-12356	329	38	aid	aid	NOUN
taxlaw-12356	329	39	clause	clause	NOUN
taxlaw-12356	329	40	)	)	PUNCT
taxlaw-12356	329	41	,	,	PUNCT
taxlaw-12356	329	42	not	not	PART
taxlaw-12356	329	43	the	the	DET
taxlaw-12356	329	44	program	program	NOUN
taxlaw-12356	329	45	itself.76	itself.76	PROPN
taxlaw-12356	329	46	this	this	DET
taxlaw-12356	329	47	rule	rule	NOUN
taxlaw-12356	329	48	exists	exist	VERB
taxlaw-12356	329	49	only	only	ADV
taxlaw-12356	329	50	in	in	ADP
taxlaw-12356	329	51	the	the	DET
taxlaw-12356	329	52	context	context	NOUN
taxlaw-12356	329	53	of	of	ADP
taxlaw-12356	329	54	judicial	judicial	ADJ
taxlaw-12356	329	55	decisions	decision	NOUN
taxlaw-12356	329	56	;	;	PUNCT
taxlaw-12356	329	57	state	state	NOUN
taxlaw-12356	329	58	legislatures	legislature	NOUN
taxlaw-12356	329	59	remain	remain	VERB
taxlaw-12356	329	60	free	free	ADJ
taxlaw-12356	329	61	to	to	PART
taxlaw-12356	329	62	end	end	VERB
taxlaw-12356	329	63	or	or	CCONJ
taxlaw-12356	329	64	alter	alter	VERB
taxlaw-12356	329	65	school	school	NOUN
taxlaw-12356	329	66	choice	choice	NOUN
taxlaw-12356	329	67	programs.77	programs.77	NOUN
taxlaw-12356	329	68	more	more	ADV
taxlaw-12356	329	69	importantly	importantly	ADV
taxlaw-12356	329	70	,	,	PUNCT
taxlaw-12356	329	71	shortly	shortly	ADV
taxlaw-12356	329	72	after	after	SCONJ
taxlaw-12356	329	73	espinoza	espinoza	PROPN
taxlaw-12356	329	74	,	,	PUNCT
taxlaw-12356	329	75	carson	carson	PROPN
taxlaw-12356	329	76	v.	v.	PROPN
taxlaw-12356	329	77	makin	makin	PROPN
taxlaw-12356	329	78	similarly	similarly	ADV
taxlaw-12356	329	79	held	hold	VERB
taxlaw-12356	329	80	that	that	SCONJ
taxlaw-12356	329	81	free	free	ADJ
taxlaw-12356	329	82	exercise	exercise	NOUN
taxlaw-12356	329	83	required	require	VERB
taxlaw-12356	329	84	a	a	DET
taxlaw-12356	329	85	state	state	NOUN
taxlaw-12356	329	86	to	to	PART
taxlaw-12356	329	87	financially	financially	ADV
taxlaw-12356	329	88	support	support	VERB
taxlaw-12356	329	89	religious	religious	ADJ
taxlaw-12356	329	90	schools.78	schools.78	NOUN
taxlaw-12356	329	91	a	a	DET
taxlaw-12356	329	92	monies	monie	NOUN
taxlaw-12356	329	93	,	,	PUNCT
taxlaw-12356	329	94	or	or	CCONJ
taxlaw-12356	329	95	any	any	DET
taxlaw-12356	329	96	grant	grant	NOUN
taxlaw-12356	329	97	of	of	ADP
taxlaw-12356	329	98	lands	land	NOUN
taxlaw-12356	329	99	or	or	CCONJ
taxlaw-12356	329	100	other	other	ADJ
taxlaw-12356	329	101	property	property	NOUN
taxlaw-12356	329	102	for	for	ADP
taxlaw-12356	329	103	any	any	DET
taxlaw-12356	329	104	sectarian	sectarian	ADJ
taxlaw-12356	329	105	purpose	purpose	NOUN
taxlaw-12356	329	106	or	or	CCONJ
taxlaw-12356	329	107	to	to	PART
taxlaw-12356	329	108	aid	aid	VERB
taxlaw-12356	329	109	any	any	DET
taxlaw-12356	329	110	church	church	NOUN
taxlaw-12356	329	111	,	,	PUNCT
taxlaw-12356	329	112	school	school	NOUN
taxlaw-12356	329	113	,	,	PUNCT
taxlaw-12356	329	114	academy	academy	NOUN
taxlaw-12356	329	115	,	,	PUNCT
taxlaw-12356	329	116	seminary	seminary	NOUN
taxlaw-12356	329	117	,	,	PUNCT
taxlaw-12356	329	118	college	college	NOUN
taxlaw-12356	329	119	,	,	PUNCT
taxlaw-12356	329	120	university	university	NOUN
taxlaw-12356	329	121	,	,	PUNCT
taxlaw-12356	329	122	or	or	CCONJ
taxlaw-12356	329	123	other	other	ADJ
taxlaw-12356	329	124	literary	literary	ADJ
taxlaw-12356	329	125	or	or	CCONJ
taxlaw-12356	329	126	scientific	scientific	ADJ
taxlaw-12356	329	127	institution	institution	NOUN
taxlaw-12356	329	128	,	,	PUNCT
taxlaw-12356	329	129	controlled	control	VERB
taxlaw-12356	329	130	in	in	ADP
taxlaw-12356	329	131	whole	whole	NOUN
taxlaw-12356	329	132	or	or	CCONJ
taxlaw-12356	329	133	in	in	ADP
taxlaw-12356	329	134	part	part	NOUN
taxlaw-12356	329	135	by	by	ADP
taxlaw-12356	329	136	any	any	DET
taxlaw-12356	329	137	church	church	NOUN
taxlaw-12356	329	138	,	,	PUNCT
taxlaw-12356	329	139	sect	sect	NOUN
taxlaw-12356	329	140	,	,	PUNCT
taxlaw-12356	329	141	or	or	CCONJ
taxlaw-12356	329	142	denomination	denomination	NOUN
taxlaw-12356	329	143	.	.	PUNCT
taxlaw-12356	330	1	(	(	PUNCT
taxlaw-12356	330	2	2	2	X
taxlaw-12356	330	3	)	)	PUNCT
taxlaw-12356	330	4	this	this	DET
taxlaw-12356	330	5	section	section	NOUN
taxlaw-12356	330	6	shall	shall	AUX
taxlaw-12356	330	7	not	not	PART
taxlaw-12356	330	8	apply	apply	VERB
taxlaw-12356	330	9	to	to	ADP
taxlaw-12356	330	10	funds	fund	NOUN
taxlaw-12356	330	11	from	from	ADP
taxlaw-12356	330	12	federal	federal	ADJ
taxlaw-12356	330	13	sources	source	NOUN
taxlaw-12356	330	14	provided	provide	VERB
taxlaw-12356	330	15	to	to	ADP
taxlaw-12356	330	16	the	the	DET
taxlaw-12356	330	17	state	state	NOUN
taxlaw-12356	330	18	for	for	ADP
taxlaw-12356	330	19	the	the	DET
taxlaw-12356	330	20	express	express	ADJ
taxlaw-12356	330	21	purpose	purpose	NOUN
taxlaw-12356	330	22	of	of	ADP
taxlaw-12356	330	23	distribution	distribution	NOUN
taxlaw-12356	330	24	to	to	ADP
taxlaw-12356	330	25	non	non	ADJ
taxlaw-12356	330	26	-	-	ADJ
taxlaw-12356	330	27	public	public	ADJ
taxlaw-12356	330	28	education	education	NOUN
taxlaw-12356	330	29	.	.	PUNCT
taxlaw-12356	330	30	”	"	PUNCT
taxlaw-12356	330	31	)	)	PUNCT
taxlaw-12356	330	32	.	.	PUNCT
taxlaw-12356	331	1	71	71	NUM
taxlaw-12356	331	2	espinoza	espinoza	PROPN
taxlaw-12356	331	3	,	,	PUNCT
taxlaw-12356	331	4	140	140	NUM
taxlaw-12356	331	5	s.	s.	PROPN
taxlaw-12356	331	6	ct	ct	PROPN
taxlaw-12356	331	7	.	.	PUNCT
taxlaw-12356	332	1	at	at	ADP
taxlaw-12356	332	2	2255	2255	NUM
taxlaw-12356	332	3	.	.	PUNCT
taxlaw-12356	333	1	72	72	NUM
taxlaw-12356	334	1	i	i	PRON
taxlaw-12356	334	2	d.	d.	NOUN
taxlaw-12356	334	3	at	at	ADP
taxlaw-12356	334	4	2279	2279	NUM
taxlaw-12356	334	5	.	.	PUNCT
taxlaw-12356	335	1	73	73	NUM
taxlaw-12356	336	1	i	i	PRON
taxlaw-12356	336	2	d.	d.	PROPN
taxlaw-12356	336	3	at	at	ADP
taxlaw-12356	336	4	2262	2262	NUM
taxlaw-12356	336	5	(	(	PUNCT
taxlaw-12356	336	6	emphasis	emphasis	NOUN
taxlaw-12356	336	7	added	add	VERB
taxlaw-12356	336	8	)	)	PUNCT
taxlaw-12356	336	9	(	(	PUNCT
taxlaw-12356	336	10	“	"	PUNCT
taxlaw-12356	336	11	the	the	DET
taxlaw-12356	336	12	montana	montana	PROPN
taxlaw-12356	336	13	legislature	legislature	NOUN
taxlaw-12356	336	14	created	create	VERB
taxlaw-12356	336	15	the	the	DET
taxlaw-12356	336	16	scholarship	scholarship	NOUN
taxlaw-12356	336	17	program	program	NOUN
taxlaw-12356	336	18	;	;	PUNCT
taxlaw-12356	336	19	the	the	DET
taxlaw-12356	336	20	legislature	legislature	NOUN
taxlaw-12356	336	21	never	never	ADV
taxlaw-12356	336	22	chose	choose	VERB
taxlaw-12356	336	23	to	to	PART
taxlaw-12356	336	24	end	end	VERB
taxlaw-12356	336	25	it	it	PRON
taxlaw-12356	336	26	,	,	PUNCT
taxlaw-12356	336	27	for	for	ADP
taxlaw-12356	336	28	policy	policy	NOUN
taxlaw-12356	336	29	or	or	CCONJ
taxlaw-12356	336	30	other	other	ADJ
taxlaw-12356	336	31	reasons	reason	NOUN
taxlaw-12356	336	32	.	.	PUNCT
taxlaw-12356	336	33	”	"	PUNCT
taxlaw-12356	336	34	)	)	PUNCT
taxlaw-12356	336	35	.	.	PUNCT
taxlaw-12356	337	1	74	74	NUM
taxlaw-12356	337	2	espinoza	espinoza	PROPN
taxlaw-12356	337	3	,	,	PUNCT
taxlaw-12356	337	4	140	140	NUM
taxlaw-12356	337	5	s.	s.	PROPN
taxlaw-12356	337	6	ct	ct	PROPN
taxlaw-12356	337	7	.	.	PUNCT
taxlaw-12356	338	1	at	at	ADP
taxlaw-12356	338	2	2262	2262	NUM
taxlaw-12356	338	3	(	(	PUNCT
taxlaw-12356	338	4	citing	cite	VERB
taxlaw-12356	338	5	armstrong	armstrong	PROPN
taxlaw-12356	338	6	v.	v.	PROPN
taxlaw-12356	338	7	exceptional	exceptional	ADJ
taxlaw-12356	338	8	child	child	PROPN
taxlaw-12356	338	9	ctr	ctr	PROPN
taxlaw-12356	338	10	.	.	PROPN
taxlaw-12356	338	11	,	,	PUNCT
taxlaw-12356	338	12	inc	inc	PROPN
taxlaw-12356	338	13	.	.	PROPN
taxlaw-12356	338	14	,	,	PUNCT
taxlaw-12356	338	15	575	575	NUM
taxlaw-12356	338	16	u.s	u.s	PROPN
taxlaw-12356	338	17	.	.	PROPN
taxlaw-12356	338	18	320	320	NUM
taxlaw-12356	338	19	,	,	PUNCT
taxlaw-12356	338	20	324	324	NUM
taxlaw-12356	338	21	(	(	PUNCT
taxlaw-12356	338	22	2015	2015	NUM
taxlaw-12356	338	23	)	)	PUNCT
taxlaw-12356	338	24	)	)	PUNCT
taxlaw-12356	338	25	.	.	PUNCT
taxlaw-12356	339	1	75	75	NUM
taxlaw-12356	339	2	i	i	PRON
taxlaw-12356	339	3	d.	d.	PROPN
taxlaw-12356	339	4	(	(	PUNCT
taxlaw-12356	339	5	citing	cite	VERB
taxlaw-12356	339	6	marbury	marbury	PROPN
taxlaw-12356	339	7	v.	v.	ADP
taxlaw-12356	339	8	madison	madison	PROPN
taxlaw-12356	339	9	,	,	PUNCT
taxlaw-12356	339	10	5	5	NUM
taxlaw-12356	339	11	u.s	u.s	PROPN
taxlaw-12356	339	12	.	.	PROPN
taxlaw-12356	339	13	137	137	NUM
taxlaw-12356	339	14	,	,	PUNCT
taxlaw-12356	339	15	178	178	NUM
taxlaw-12356	339	16	(	(	PUNCT
taxlaw-12356	339	17	1803	1803	NUM
taxlaw-12356	339	18	)	)	PUNCT
taxlaw-12356	339	19	)	)	PUNCT
taxlaw-12356	339	20	.	.	PUNCT
taxlaw-12356	340	1	76	76	NUM
taxlaw-12356	340	2	no	no	DET
taxlaw-12356	340	3	-	-	PUNCT
taxlaw-12356	340	4	aid	aid	NOUN
taxlaw-12356	340	5	clauses	clause	NOUN
taxlaw-12356	340	6	are	be	AUX
taxlaw-12356	340	7	not	not	PART
taxlaw-12356	340	8	facially	facially	ADV
taxlaw-12356	340	9	unconstitutional	unconstitutional	ADJ
taxlaw-12356	340	10	.	.	PUNCT
taxlaw-12356	341	1	states	state	NOUN
taxlaw-12356	341	2	can	can	AUX
taxlaw-12356	341	3	constitutionally	constitutionally	ADV
taxlaw-12356	341	4	comply	comply	VERB
taxlaw-12356	341	5	with	with	ADP
taxlaw-12356	341	6	no	no	DET
taxlaw-12356	341	7	-	-	PUNCT
taxlaw-12356	341	8	aid	aid	NOUN
taxlaw-12356	341	9	clauses	clause	NOUN
taxlaw-12356	341	10	by	by	ADP
taxlaw-12356	341	11	never	never	ADV
taxlaw-12356	341	12	sponsoring	sponsor	VERB
taxlaw-12356	341	13	school	school	NOUN
taxlaw-12356	341	14	choice	choice	NOUN
taxlaw-12356	341	15	(	(	PUNCT
taxlaw-12356	341	16	for	for	ADP
taxlaw-12356	341	17	either	either	CCONJ
taxlaw-12356	341	18	religious	religious	ADJ
taxlaw-12356	341	19	or	or	CCONJ
taxlaw-12356	341	20	non	non	ADJ
taxlaw-12356	341	21	-	-	ADJ
taxlaw-12356	341	22	religious	religious	ADJ
taxlaw-12356	341	23	private	private	ADJ
taxlaw-12356	341	24	schools	school	NOUN
taxlaw-12356	341	25	)	)	PUNCT
taxlaw-12356	341	26	.	.	PUNCT
taxlaw-12356	342	1	when	when	SCONJ
taxlaw-12356	342	2	a	a	DET
taxlaw-12356	342	3	state	state	NOUN
taxlaw-12356	342	4	is	be	AUX
taxlaw-12356	342	5	already	already	ADV
taxlaw-12356	342	6	sponsoring	sponsor	VERB
taxlaw-12356	342	7	school	school	NOUN
taxlaw-12356	342	8	choice	choice	NOUN
taxlaw-12356	342	9	for	for	ADP
taxlaw-12356	342	10	non	non	ADJ
taxlaw-12356	342	11	-	-	ADJ
taxlaw-12356	342	12	religious	religious	ADJ
taxlaw-12356	342	13	schools	school	NOUN
taxlaw-12356	342	14	,	,	PUNCT
taxlaw-12356	342	15	however	however	ADV
taxlaw-12356	342	16	,	,	PUNCT
taxlaw-12356	342	17	it	it	PRON
taxlaw-12356	342	18	can	can	AUX
taxlaw-12356	342	19	not	not	PART
taxlaw-12356	342	20	constitutionally	constitutionally	ADV
taxlaw-12356	342	21	refuse	refuse	VERB
taxlaw-12356	342	22	to	to	PART
taxlaw-12356	342	23	extend	extend	VERB
taxlaw-12356	342	24	that	that	DET
taxlaw-12356	342	25	program	program	NOUN
taxlaw-12356	342	26	to	to	ADP
taxlaw-12356	342	27	religious	religious	ADJ
taxlaw-12356	342	28	schools	school	NOUN
taxlaw-12356	342	29	because	because	SCONJ
taxlaw-12356	342	30	of	of	ADP
taxlaw-12356	342	31	its	its	PRON
taxlaw-12356	342	32	no	no	DET
taxlaw-12356	342	33	-	-	PUNCT
taxlaw-12356	342	34	aid	aid	NOUN
taxlaw-12356	342	35	clause	clause	NOUN
taxlaw-12356	342	36	(	(	PUNCT
taxlaw-12356	342	37	that	that	DET
taxlaw-12356	342	38	application	application	NOUN
taxlaw-12356	342	39	of	of	ADP
taxlaw-12356	342	40	the	the	DET
taxlaw-12356	342	41	no	no	DET
taxlaw-12356	342	42	-	-	PUNCT
taxlaw-12356	342	43	aid	aid	NOUN
taxlaw-12356	342	44	clause	clause	NOUN
taxlaw-12356	342	45	would	would	AUX
taxlaw-12356	342	46	be	be	AUX
taxlaw-12356	342	47	unconstitutional	unconstitutional	ADJ
taxlaw-12356	342	48	,	,	PUNCT
taxlaw-12356	342	49	and	and	CCONJ
taxlaw-12356	342	50	under	under	ADP
taxlaw-12356	342	51	espinoza	espinoza	PROPN
taxlaw-12356	342	52	,	,	PUNCT
taxlaw-12356	342	53	requires	require	VERB
taxlaw-12356	342	54	courts	court	NOUN
taxlaw-12356	342	55	to	to	PART
taxlaw-12356	342	56	invalidate	invalidate	VERB
taxlaw-12356	342	57	the	the	DET
taxlaw-12356	342	58	no	no	DET
taxlaw-12356	342	59	-	-	PUNCT
taxlaw-12356	342	60	aid	aid	NOUN
taxlaw-12356	342	61	clause	clause	NOUN
taxlaw-12356	342	62	instead	instead	ADV
taxlaw-12356	342	63	of	of	ADP
taxlaw-12356	342	64	ending	end	VERB
taxlaw-12356	342	65	the	the	DET
taxlaw-12356	342	66	program	program	NOUN
taxlaw-12356	342	67	)	)	PUNCT
taxlaw-12356	342	68	.	.	PUNCT
taxlaw-12356	343	1	77	77	NUM
taxlaw-12356	343	2	espinoza	espinoza	PROPN
taxlaw-12356	343	3	v.	v.	ADP
taxlaw-12356	343	4	montana	montana	PROPN
taxlaw-12356	343	5	dep’t	dep’t	PROPN
taxlaw-12356	343	6	of	of	ADP
taxlaw-12356	343	7	revenue	revenue	NOUN
taxlaw-12356	343	8	,	,	PUNCT
taxlaw-12356	343	9	140	140	NUM
taxlaw-12356	343	10	s.	s.	PROPN
taxlaw-12356	343	11	ct	ct	PROPN
taxlaw-12356	343	12	.	.	PROPN
taxlaw-12356	343	13	2246	2246	NUM
taxlaw-12356	343	14	,	,	PUNCT
taxlaw-12356	343	15	2262	2262	NUM
taxlaw-12356	343	16	(	(	PUNCT
taxlaw-12356	343	17	2020	2020	NUM
taxlaw-12356	343	18	)	)	PUNCT
taxlaw-12356	343	19	(	(	PUNCT
taxlaw-12356	343	20	emphasis	emphasis	NOUN
taxlaw-12356	343	21	added	add	VERB
taxlaw-12356	343	22	)	)	PUNCT
taxlaw-12356	343	23	(	(	PUNCT
taxlaw-12356	343	24	“	"	PUNCT
taxlaw-12356	343	25	the	the	DET
taxlaw-12356	343	26	montana	montana	PROPN
taxlaw-12356	343	27	legislature	legislature	NOUN
taxlaw-12356	343	28	created	create	VERB
taxlaw-12356	343	29	the	the	DET
taxlaw-12356	343	30	scholarship	scholarship	NOUN
taxlaw-12356	343	31	program	program	NOUN
taxlaw-12356	343	32	;	;	PUNCT
taxlaw-12356	343	33	the	the	DET
taxlaw-12356	343	34	legislature	legislature	NOUN
taxlaw-12356	343	35	never	never	ADV
taxlaw-12356	343	36	chose	choose	VERB
taxlaw-12356	343	37	to	to	PART
taxlaw-12356	343	38	end	end	VERB
taxlaw-12356	343	39	it	it	PRON
taxlaw-12356	343	40	,	,	PUNCT
taxlaw-12356	343	41	for	for	ADP
taxlaw-12356	343	42	policy	policy	NOUN
taxlaw-12356	343	43	or	or	CCONJ
taxlaw-12356	343	44	other	other	ADJ
taxlaw-12356	343	45	reasons	reason	NOUN
taxlaw-12356	343	46	.	.	PUNCT
taxlaw-12356	343	47	”	"	PUNCT
taxlaw-12356	343	48	)	)	PUNCT
taxlaw-12356	343	49	.	.	PUNCT
taxlaw-12356	344	1	78	78	NUM
taxlaw-12356	344	2	carson	carson	PROPN
taxlaw-12356	344	3	v.	v.	ADP
taxlaw-12356	344	4	makin	makin	PROPN
taxlaw-12356	344	5	,	,	PUNCT
taxlaw-12356	344	6	142	142	NUM
taxlaw-12356	344	7	s.	s.	PROPN
taxlaw-12356	344	8	ct	ct	PROPN
taxlaw-12356	344	9	.	.	PROPN
taxlaw-12356	344	10	1987	1987	NUM
taxlaw-12356	344	11	,	,	PUNCT
taxlaw-12356	344	12	1989	1989	NUM
taxlaw-12356	344	13	(	(	PUNCT
taxlaw-12356	344	14	2022	2022	NUM
taxlaw-12356	344	15	)	)	PUNCT
taxlaw-12356	344	16	.	.	PUNCT
taxlaw-12356	345	1	columbia	columbia	PROPN
taxlaw-12356	345	2	journal	journal	PROPN
taxlaw-12356	345	3	of	of	ADP
taxlaw-12356	345	4	tax	tax	NOUN
taxlaw-12356	345	5	law	law	NOUN
taxlaw-12356	346	1	[	[	X
taxlaw-12356	346	2	vol	vol	NOUN
taxlaw-12356	346	3	:	:	PUNCT
taxlaw-12356	346	4	15:1	15:1	NUM
taxlaw-12356	346	5	90	90	NUM
taxlaw-12356	346	6	maine	maine	NOUN
taxlaw-12356	346	7	program	program	NOUN
taxlaw-12356	346	8	assisted	assist	VERB
taxlaw-12356	346	9	students	student	NOUN
taxlaw-12356	346	10	living	live	VERB
taxlaw-12356	346	11	in	in	ADP
taxlaw-12356	346	12	remote	remote	ADJ
taxlaw-12356	346	13	districts	district	NOUN
taxlaw-12356	346	14	without	without	ADP
taxlaw-12356	346	15	secondary	secondary	ADJ
taxlaw-12356	346	16	public	public	ADJ
taxlaw-12356	346	17	schools	school	NOUN
taxlaw-12356	346	18	.	.	PUNCT
taxlaw-12356	347	1	the	the	DET
taxlaw-12356	347	2	program	program	NOUN
taxlaw-12356	347	3	would	would	AUX
taxlaw-12356	347	4	pay	pay	VERB
taxlaw-12356	347	5	tuition	tuition	NOUN
taxlaw-12356	347	6	at	at	ADP
taxlaw-12356	347	7	a	a	DET
taxlaw-12356	347	8	private	private	ADJ
taxlaw-12356	347	9	secondary	secondary	ADJ
taxlaw-12356	347	10	school	school	NOUN
taxlaw-12356	347	11	for	for	ADP
taxlaw-12356	347	12	those	those	DET
taxlaw-12356	347	13	students	student	NOUN
taxlaw-12356	347	14	,	,	PUNCT
taxlaw-12356	347	15	as	as	ADV
taxlaw-12356	347	16	long	long	ADV
taxlaw-12356	347	17	as	as	SCONJ
taxlaw-12356	347	18	the	the	DET
taxlaw-12356	347	19	school	school	NOUN
taxlaw-12356	347	20	was	be	AUX
taxlaw-12356	347	21	nonsectarian	nonsectarian	ADJ
taxlaw-12356	347	22	.	.	PUNCT
taxlaw-12356	348	1	this	this	DET
taxlaw-12356	348	2	distinction	distinction	NOUN
taxlaw-12356	348	3	was	be	AUX
taxlaw-12356	348	4	not	not	PART
taxlaw-12356	348	5	based	base	VERB
taxlaw-12356	348	6	on	on	ADP
taxlaw-12356	348	7	a	a	DET
taxlaw-12356	348	8	state	state	NOUN
taxlaw-12356	348	9	constitutional	constitutional	ADJ
taxlaw-12356	348	10	provision	provision	NOUN
taxlaw-12356	348	11	;	;	PUNCT
taxlaw-12356	348	12	it	it	PRON
taxlaw-12356	348	13	came	come	VERB
taxlaw-12356	348	14	instead	instead	ADV
taxlaw-12356	348	15	from	from	ADP
taxlaw-12356	348	16	“	"	PUNCT
taxlaw-12356	348	17	an	an	DET
taxlaw-12356	348	18	opinion	opinion	NOUN
taxlaw-12356	348	19	by	by	ADP
taxlaw-12356	348	20	the	the	DET
taxlaw-12356	348	21	maine	maine	PROPN
taxlaw-12356	348	22	attorney	attorney	PROPN
taxlaw-12356	348	23	general	general	NOUN
taxlaw-12356	348	24	taking	take	VERB
taxlaw-12356	348	25	the	the	DET
taxlaw-12356	348	26	position	position	NOUN
taxlaw-12356	348	27	that	that	SCONJ
taxlaw-12356	348	28	public	public	ADJ
taxlaw-12356	348	29	funding	funding	NOUN
taxlaw-12356	348	30	of	of	ADP
taxlaw-12356	348	31	private	private	ADJ
taxlaw-12356	348	32	religious	religious	ADJ
taxlaw-12356	348	33	schools	school	NOUN
taxlaw-12356	348	34	violated	violate	VERB
taxlaw-12356	348	35	the	the	DET
taxlaw-12356	348	36	establishment	establishment	NOUN
taxlaw-12356	348	37	clause	clause	NOUN
taxlaw-12356	348	38	of	of	ADP
taxlaw-12356	348	39	the	the	DET
taxlaw-12356	348	40	first	first	ADJ
taxlaw-12356	348	41	amendment	amendment	NOUN
taxlaw-12356	348	42	.	.	PUNCT
taxlaw-12356	349	1	”79	”79	PROPN
taxlaw-12356	349	2	the	the	DET
taxlaw-12356	349	3	court	court	NOUN
taxlaw-12356	349	4	stated	state	VERB
taxlaw-12356	349	5	that	that	SCONJ
taxlaw-12356	349	6	such	such	ADJ
taxlaw-12356	349	7	funding	funding	NOUN
taxlaw-12356	349	8	did	do	AUX
taxlaw-12356	349	9	not	not	PART
taxlaw-12356	349	10	violate	violate	VERB
taxlaw-12356	349	11	the	the	DET
taxlaw-12356	349	12	establishment	establishment	NOUN
taxlaw-12356	349	13	clause	clause	NOUN
taxlaw-12356	349	14	because	because	SCONJ
taxlaw-12356	349	15	it	it	PRON
taxlaw-12356	349	16	was	be	AUX
taxlaw-12356	349	17	neutrally	neutrally	ADV
taxlaw-12356	349	18	available	available	ADJ
taxlaw-12356	349	19	and	and	CCONJ
taxlaw-12356	349	20	reflected	reflect	VERB
taxlaw-12356	349	21	private	private	ADJ
taxlaw-12356	349	22	choice	choice	NOUN
taxlaw-12356	349	23	,	,	PUNCT
taxlaw-12356	349	24	but	but	CCONJ
taxlaw-12356	349	25	excluding	exclude	VERB
taxlaw-12356	349	26	religious	religious	ADJ
taxlaw-12356	349	27	schools	school	NOUN
taxlaw-12356	349	28	from	from	ADP
taxlaw-12356	349	29	this	this	DET
taxlaw-12356	349	30	public	public	ADJ
taxlaw-12356	349	31	benefit	benefit	NOUN
taxlaw-12356	349	32	violated	violate	VERB
taxlaw-12356	349	33	free	free	ADJ
taxlaw-12356	349	34	exercise.80	exercise.80	NOUN
taxlaw-12356	349	35	it	it	PRON
taxlaw-12356	349	36	was	be	AUX
taxlaw-12356	349	37	a	a	DET
taxlaw-12356	349	38	straightforward	straightforward	ADJ
taxlaw-12356	349	39	application	application	NOUN
taxlaw-12356	349	40	of	of	ADP
taxlaw-12356	349	41	espinoza	espinoza	PROPN
taxlaw-12356	349	42	’s	’s	PART
taxlaw-12356	349	43	holding	hold	VERB
taxlaw-12356	349	44	that	that	SCONJ
taxlaw-12356	349	45	“	"	PUNCT
taxlaw-12356	349	46	[	[	X
taxlaw-12356	349	47	a	a	X
taxlaw-12356	349	48	]	]	X
taxlaw-12356	349	49	state	state	NOUN
taxlaw-12356	349	50	need	need	AUX
taxlaw-12356	349	51	not	not	PART
taxlaw-12356	349	52	subsidize	subsidize	VERB
taxlaw-12356	349	53	private	private	ADJ
taxlaw-12356	349	54	education	education	NOUN
taxlaw-12356	349	55	.	.	PUNCT
taxlaw-12356	350	1	but	but	CCONJ
taxlaw-12356	350	2	once	once	ADV
taxlaw-12356	350	3	a	a	DET
taxlaw-12356	350	4	state	state	NOUN
taxlaw-12356	350	5	decides	decide	VERB
taxlaw-12356	350	6	to	to	PART
taxlaw-12356	350	7	do	do	VERB
taxlaw-12356	350	8	so	so	ADV
taxlaw-12356	350	9	,	,	PUNCT
taxlaw-12356	350	10	it	it	PRON
taxlaw-12356	350	11	can	can	AUX
taxlaw-12356	350	12	not	not	PART
taxlaw-12356	350	13	disqualify	disqualify	VERB
taxlaw-12356	350	14	schools	school	NOUN
taxlaw-12356	350	15	solely	solely	ADV
taxlaw-12356	350	16	because	because	SCONJ
taxlaw-12356	350	17	they	they	PRON
taxlaw-12356	350	18	are	be	AUX
taxlaw-12356	350	19	religious	religious	ADJ
taxlaw-12356	350	20	.	.	PUNCT
taxlaw-12356	350	21	”81	”81	NOUN
taxlaw-12356	350	22	nor	nor	CCONJ
taxlaw-12356	350	23	can	can	AUX
taxlaw-12356	350	24	a	a	DET
taxlaw-12356	350	25	state	state	NOUN
taxlaw-12356	350	26	supreme	supreme	PROPN
taxlaw-12356	350	27	court	court	PROPN
taxlaw-12356	350	28	address	address	NOUN
taxlaw-12356	350	29	this	this	DET
taxlaw-12356	350	30	problem	problem	NOUN
taxlaw-12356	350	31	by	by	ADP
taxlaw-12356	350	32	judicially	judicially	ADV
taxlaw-12356	350	33	ending	end	VERB
taxlaw-12356	350	34	the	the	DET
taxlaw-12356	350	35	aid	aid	NOUN
taxlaw-12356	350	36	program	program	NOUN
taxlaw-12356	350	37	altogether	altogether	ADV
taxlaw-12356	350	38	.	.	PUNCT
taxlaw-12356	351	1	state	state	NOUN
taxlaw-12356	351	2	legislatures	legislature	NOUN
taxlaw-12356	351	3	can	can	AUX
taxlaw-12356	351	4	choose	choose	VERB
taxlaw-12356	351	5	to	to	PART
taxlaw-12356	351	6	aid	aid	VERB
taxlaw-12356	351	7	private	private	ADJ
taxlaw-12356	351	8	schools	school	NOUN
taxlaw-12356	351	9	or	or	CCONJ
taxlaw-12356	351	10	not	not	PART
taxlaw-12356	351	11	,	,	PUNCT
taxlaw-12356	351	12	but	but	CCONJ
taxlaw-12356	351	13	when	when	SCONJ
taxlaw-12356	351	14	they	they	PRON
taxlaw-12356	351	15	do	do	VERB
taxlaw-12356	351	16	,	,	PUNCT
taxlaw-12356	351	17	the	the	DET
taxlaw-12356	351	18	u.s	u.s	PROPN
taxlaw-12356	351	19	.	.	PROPN
taxlaw-12356	351	20	supreme	supreme	PROPN
taxlaw-12356	351	21	court	court	PROPN
taxlaw-12356	351	22	has	have	AUX
taxlaw-12356	351	23	now	now	ADV
taxlaw-12356	351	24	held	hold	VERB
taxlaw-12356	351	25	that	that	SCONJ
taxlaw-12356	351	26	courts	court	NOUN
taxlaw-12356	351	27	deciding	decide	VERB
taxlaw-12356	351	28	on	on	ADP
taxlaw-12356	351	29	programs	program	NOUN
taxlaw-12356	351	30	that	that	PRON
taxlaw-12356	351	31	exclude	exclude	VERB
taxlaw-12356	351	32	religious	religious	ADJ
taxlaw-12356	351	33	schools	school	NOUN
taxlaw-12356	351	34	must	must	AUX
taxlaw-12356	351	35	order	order	VERB
taxlaw-12356	351	36	inclusion	inclusion	NOUN
taxlaw-12356	351	37	of	of	ADP
taxlaw-12356	351	38	religious	religious	ADJ
taxlaw-12356	351	39	schools	school	NOUN
taxlaw-12356	351	40	.	.	PUNCT
taxlaw-12356	352	1	this	this	DET
taxlaw-12356	352	2	last	last	ADJ
taxlaw-12356	352	3	phase	phase	NOUN
taxlaw-12356	352	4	of	of	ADP
taxlaw-12356	352	5	supreme	supreme	PROPN
taxlaw-12356	352	6	court	court	PROPN
taxlaw-12356	352	7	case	case	NOUN
taxlaw-12356	352	8	law	law	NOUN
taxlaw-12356	352	9	dramatically	dramatically	ADV
taxlaw-12356	352	10	shifted	shift	VERB
taxlaw-12356	352	11	the	the	DET
taxlaw-12356	352	12	meaning	meaning	NOUN
taxlaw-12356	352	13	of	of	ADP
taxlaw-12356	352	14	the	the	DET
taxlaw-12356	352	15	religion	religion	NOUN
taxlaw-12356	352	16	clauses.82	clauses.82	PROPN
taxlaw-12356	352	17	states	state	NOUN
taxlaw-12356	352	18	used	use	VERB
taxlaw-12356	352	19	to	to	PART
taxlaw-12356	352	20	have	have	VERB
taxlaw-12356	352	21	to	to	PART
taxlaw-12356	352	22	prove	prove	VERB
taxlaw-12356	352	23	that	that	SCONJ
taxlaw-12356	352	24	they	they	PRON
taxlaw-12356	352	25	met	meet	VERB
taxlaw-12356	352	26	an	an	DET
taxlaw-12356	352	27	exception	exception	NOUN
taxlaw-12356	352	28	to	to	ADP
taxlaw-12356	352	29	the	the	DET
taxlaw-12356	352	30	general	general	ADJ
taxlaw-12356	352	31	rule	rule	NOUN
taxlaw-12356	352	32	that	that	SCONJ
taxlaw-12356	352	33	they	they	PRON
taxlaw-12356	352	34	could	could	AUX
taxlaw-12356	352	35	not	not	PART
taxlaw-12356	352	36	fund	fund	VERB
taxlaw-12356	352	37	religious	religious	ADJ
taxlaw-12356	352	38	entities	entity	NOUN
taxlaw-12356	352	39	.	.	PUNCT
taxlaw-12356	353	1	espinoza	espinoza	PROPN
taxlaw-12356	353	2	and	and	CCONJ
taxlaw-12356	353	3	carson	carson	PROPN
taxlaw-12356	353	4	obviated	obviate	VERB
taxlaw-12356	353	5	the	the	DET
taxlaw-12356	353	6	lingering	linger	VERB
taxlaw-12356	353	7	possibility	possibility	NOUN
taxlaw-12356	353	8	that	that	SCONJ
taxlaw-12356	353	9	subsidizing	subsidize	VERB
taxlaw-12356	353	10	religious	religious	ADJ
taxlaw-12356	353	11	entities	entity	NOUN
taxlaw-12356	353	12	was	be	AUX
taxlaw-12356	353	13	permissible	permissible	ADJ
taxlaw-12356	353	14	as	as	ADV
taxlaw-12356	353	15	long	long	ADV
taxlaw-12356	353	16	as	as	SCONJ
taxlaw-12356	353	17	it	it	PRON
taxlaw-12356	353	18	focused	focus	VERB
taxlaw-12356	353	19	on	on	ADP
taxlaw-12356	353	20	arguably	arguably	ADV
taxlaw-12356	353	21	secular	secular	ADJ
taxlaw-12356	353	22	resources	resource	NOUN
taxlaw-12356	353	23	,	,	PUNCT
taxlaw-12356	353	24	like	like	ADP
taxlaw-12356	353	25	fire	fire	NOUN
taxlaw-12356	353	26	protection	protection	NOUN
taxlaw-12356	353	27	or	or	CCONJ
taxlaw-12356	353	28	playground	playground	NOUN
taxlaw-12356	353	29	surfaces	surface	NOUN
taxlaw-12356	353	30	.	.	PUNCT
taxlaw-12356	354	1	if	if	SCONJ
taxlaw-12356	354	2	that	that	PRON
taxlaw-12356	354	3	were	be	AUX
taxlaw-12356	354	4	still	still	ADV
taxlaw-12356	354	5	the	the	DET
taxlaw-12356	354	6	rule	rule	NOUN
taxlaw-12356	354	7	,	,	PUNCT
taxlaw-12356	354	8	espinoza	espinoza	PROPN
taxlaw-12356	354	9	and	and	CCONJ
taxlaw-12356	354	10	carson	carson	PROPN
taxlaw-12356	354	11	could	could	AUX
taxlaw-12356	354	12	not	not	PART
taxlaw-12356	354	13	have	have	AUX
taxlaw-12356	354	14	upheld	uphold	VERB
taxlaw-12356	354	15	aid	aid	NOUN
taxlaw-12356	354	16	for	for	ADP
taxlaw-12356	354	17	tuition	tuition	NOUN
taxlaw-12356	354	18	costs	cost	NOUN
taxlaw-12356	354	19	,	,	PUNCT
taxlaw-12356	354	20	because	because	SCONJ
taxlaw-12356	354	21	they	they	PRON
taxlaw-12356	354	22	are	be	AUX
taxlaw-12356	354	23	inseparable	inseparable	ADJ
taxlaw-12356	354	24	from	from	ADP
taxlaw-12356	354	25	the	the	DET
taxlaw-12356	354	26	entities	entity	NOUN
taxlaw-12356	354	27	’	'	PUNCT
taxlaw-12356	354	28	sectarianism	sectarianism	NOUN
taxlaw-12356	354	29	.	.	PUNCT
taxlaw-12356	355	1	taxpayers	taxpayer	NOUN
taxlaw-12356	355	2	have	have	AUX
taxlaw-12356	355	3	not	not	PART
taxlaw-12356	355	4	had	have	AUX
taxlaw-12356	355	5	standing	stand	VERB
taxlaw-12356	355	6	to	to	PART
taxlaw-12356	355	7	challenge	challenge	VERB
taxlaw-12356	355	8	tax	tax	NOUN
taxlaw-12356	355	9	credits	credit	NOUN
taxlaw-12356	355	10	on	on	ADP
taxlaw-12356	355	11	establishment	establishment	NOUN
taxlaw-12356	355	12	clause	clause	NOUN
taxlaw-12356	355	13	grounds	ground	NOUN
taxlaw-12356	355	14	since	since	SCONJ
taxlaw-12356	355	15	2011	2011	NUM
taxlaw-12356	355	16	.	.	PUNCT
taxlaw-12356	356	1	now	now	ADV
taxlaw-12356	356	2	it	it	PRON
taxlaw-12356	356	3	is	be	AUX
taxlaw-12356	356	4	clear	clear	ADJ
taxlaw-12356	356	5	that	that	SCONJ
taxlaw-12356	356	6	even	even	ADV
taxlaw-12356	356	7	if	if	SCONJ
taxlaw-12356	356	8	they	they	PRON
taxlaw-12356	356	9	did	do	VERB
taxlaw-12356	356	10	,	,	PUNCT
taxlaw-12356	356	11	they	they	PRON
taxlaw-12356	356	12	would	would	AUX
taxlaw-12356	356	13	lose	lose	VERB
taxlaw-12356	356	14	.	.	PUNCT
taxlaw-12356	357	1	free	free	ADJ
taxlaw-12356	357	2	exercise	exercise	NOUN
taxlaw-12356	357	3	requires	require	VERB
taxlaw-12356	357	4	states	state	NOUN
taxlaw-12356	357	5	to	to	PART
taxlaw-12356	357	6	fund	fund	VERB
taxlaw-12356	357	7	religious	religious	ADJ
taxlaw-12356	357	8	entities	entity	NOUN
taxlaw-12356	357	9	in	in	ADP
taxlaw-12356	357	10	some	some	DET
taxlaw-12356	357	11	circumstances	circumstance	NOUN
taxlaw-12356	357	12	—	—	PUNCT
taxlaw-12356	357	13	situations	situation	NOUN
taxlaw-12356	357	14	where	where	SCONJ
taxlaw-12356	357	15	the	the	DET
taxlaw-12356	357	16	state	state	NOUN
taxlaw-12356	357	17	is	be	AUX
taxlaw-12356	357	18	funding	fund	VERB
taxlaw-12356	357	19	private	private	ADJ
taxlaw-12356	357	20	secular	secular	ADJ
taxlaw-12356	357	21	institutions	institution	NOUN
taxlaw-12356	357	22	compel	compel	VERB
taxlaw-12356	357	23	the	the	DET
taxlaw-12356	357	24	state	state	NOUN
taxlaw-12356	357	25	to	to	PART
taxlaw-12356	357	26	fund	fund	VERB
taxlaw-12356	357	27	private	private	ADJ
taxlaw-12356	357	28	religious	religious	ADJ
taxlaw-12356	357	29	institutions	institution	NOUN
taxlaw-12356	357	30	as	as	ADP
taxlaw-12356	357	31	well.83	well.83	PROPN
taxlaw-12356	357	32	b.	b.	PROPN
taxlaw-12356	357	33	meanwhile	meanwhile	ADV
taxlaw-12356	357	34	,	,	PUNCT
taxlaw-12356	357	35	in	in	ADP
taxlaw-12356	357	36	the	the	DET
taxlaw-12356	357	37	states	state	NOUN
taxlaw-12356	357	38	as	as	ADP
taxlaw-12356	357	39	federal	federal	ADJ
taxlaw-12356	357	40	law	law	NOUN
taxlaw-12356	357	41	on	on	ADP
taxlaw-12356	357	42	aid	aid	NOUN
taxlaw-12356	357	43	to	to	ADP
taxlaw-12356	357	44	religious	religious	ADJ
taxlaw-12356	357	45	schools	school	NOUN
taxlaw-12356	357	46	evolved	evolve	VERB
taxlaw-12356	357	47	,	,	PUNCT
taxlaw-12356	357	48	so	so	ADV
taxlaw-12356	357	49	did	do	VERB
taxlaw-12356	357	50	state	state	NOUN
taxlaw-12356	357	51	law	law	NOUN
taxlaw-12356	357	52	.	.	PUNCT
taxlaw-12356	358	1	the	the	DET
taxlaw-12356	358	2	sections	section	NOUN
taxlaw-12356	358	3	below	below	ADP
taxlaw-12356	358	4	outline	outline	NOUN
taxlaw-12356	358	5	the	the	DET
taxlaw-12356	358	6	rise	rise	NOUN
taxlaw-12356	358	7	and	and	CCONJ
taxlaw-12356	358	8	fall	fall	NOUN
taxlaw-12356	358	9	of	of	ADP
taxlaw-12356	358	10	state	state	NOUN
taxlaw-12356	358	11	no	no	DET
taxlaw-12356	358	12	-	-	PUNCT
taxlaw-12356	358	13	aid	aid	NOUN
taxlaw-12356	358	14	provisions	provision	NOUN
taxlaw-12356	358	15	and	and	CCONJ
taxlaw-12356	358	16	explain	explain	VERB
taxlaw-12356	358	17	why	why	SCONJ
taxlaw-12356	358	18	they	they	PRON
taxlaw-12356	358	19	are	be	AUX
taxlaw-12356	358	20	mostly	mostly	ADV
taxlaw-12356	358	21	unenforceable	unenforceable	ADJ
taxlaw-12356	358	22	today	today	NOUN
taxlaw-12356	358	23	.	.	PUNCT
taxlaw-12356	359	1	the	the	DET
taxlaw-12356	359	2	evolution	evolution	NOUN
taxlaw-12356	359	3	of	of	ADP
taxlaw-12356	359	4	no	no	DET
taxlaw-12356	359	5	-	-	PUNCT
taxlaw-12356	359	6	aid	aid	NOUN
taxlaw-12356	359	7	provisions	provision	NOUN
taxlaw-12356	359	8	and	and	CCONJ
taxlaw-12356	359	9	their	their	PRON
taxlaw-12356	359	10	interpretations	interpretation	NOUN
taxlaw-12356	359	11	is	be	AUX
taxlaw-12356	359	12	important	important	ADJ
taxlaw-12356	359	13	for	for	ADP
taxlaw-12356	359	14	understanding	understand	VERB
taxlaw-12356	359	15	why	why	SCONJ
taxlaw-12356	359	16	tax	tax	NOUN
taxlaw-12356	359	17	credit	credit	NOUN
taxlaw-12356	359	18	systems	system	NOUN
taxlaw-12356	359	19	exist	exist	VERB
taxlaw-12356	359	20	in	in	ADP
taxlaw-12356	359	21	their	their	PRON
taxlaw-12356	359	22	current	current	ADJ
taxlaw-12356	359	23	form	form	NOUN
taxlaw-12356	359	24	today	today	NOUN
taxlaw-12356	359	25	.	.	PUNCT
taxlaw-12356	360	1	79	79	NUM
taxlaw-12356	361	1	i	i	PRON
taxlaw-12356	361	2	d.	d.	PROPN
taxlaw-12356	361	3	at	at	ADP
taxlaw-12356	361	4	1994	1994	NUM
taxlaw-12356	361	5	.	.	PUNCT
taxlaw-12356	362	1	80	80	NUM
taxlaw-12356	363	1	i	i	PRON
taxlaw-12356	363	2	d.	d.	NOUN
taxlaw-12356	363	3	at	at	ADP
taxlaw-12356	363	4	1998	1998	NUM
taxlaw-12356	363	5	.	.	PUNCT
taxlaw-12356	364	1	81	81	NUM
taxlaw-12356	364	2	espinoza	espinoza	PROPN
taxlaw-12356	364	3	,	,	PUNCT
taxlaw-12356	364	4	140	140	NUM
taxlaw-12356	364	5	s.	s.	PROPN
taxlaw-12356	364	6	ct	ct	PROPN
taxlaw-12356	364	7	.	.	PUNCT
taxlaw-12356	365	1	at	at	ADP
taxlaw-12356	365	2	2262	2262	NUM
taxlaw-12356	365	3	(	(	PUNCT
taxlaw-12356	365	4	2020	2020	NUM
taxlaw-12356	365	5	)	)	PUNCT
taxlaw-12356	365	6	(	(	PUNCT
taxlaw-12356	365	7	quoted	quote	VERB
taxlaw-12356	365	8	by	by	ADP
taxlaw-12356	365	9	carson	carson	PROPN
taxlaw-12356	365	10	v.	v.	CCONJ
taxlaw-12356	365	11	makin	makin	PROPN
taxlaw-12356	365	12	,	,	PUNCT
taxlaw-12356	365	13	142	142	NUM
taxlaw-12356	365	14	s.	s.	PROPN
taxlaw-12356	365	15	ct	ct	PROPN
taxlaw-12356	365	16	.	.	PUNCT
taxlaw-12356	366	1	at	at	ADP
taxlaw-12356	366	2	1997	1997	NUM
taxlaw-12356	366	3	)	)	PUNCT
taxlaw-12356	366	4	.	.	PUNCT
taxlaw-12356	367	1	82	82	NUM
taxlaw-12356	367	2	trinity	trinity	PROPN
taxlaw-12356	367	3	lutheran	lutheran	PROPN
taxlaw-12356	367	4	church	church	PROPN
taxlaw-12356	367	5	of	of	ADP
taxlaw-12356	367	6	columbia	columbia	PROPN
taxlaw-12356	367	7	,	,	PUNCT
taxlaw-12356	367	8	inc	inc	PROPN
taxlaw-12356	367	9	.	.	PROPN
taxlaw-12356	368	1	v.	v.	PROPN
taxlaw-12356	368	2	pauley	pauley	PROPN
taxlaw-12356	368	3	,	,	PUNCT
taxlaw-12356	368	4	788	788	NUM
taxlaw-12356	368	5	f.3d	f.3d	NUM
taxlaw-12356	368	6	779	779	NUM
taxlaw-12356	368	7	,	,	PUNCT
taxlaw-12356	368	8	783	783	NUM
taxlaw-12356	368	9	(	(	PUNCT
taxlaw-12356	368	10	8th	8th	ADJ
taxlaw-12356	368	11	cir	cir	NOUN
taxlaw-12356	368	12	.	.	PROPN
taxlaw-12356	368	13	2015	2015	NUM
taxlaw-12356	368	14	)	)	PUNCT
taxlaw-12356	368	15	,	,	PUNCT
taxlaw-12356	368	16	rev’d	rev’d	NOUN
taxlaw-12356	368	17	and	and	CCONJ
taxlaw-12356	368	18	remanded	remand	VERB
taxlaw-12356	368	19	sub	sub	PROPN
taxlaw-12356	368	20	nom	nom	PROPN
taxlaw-12356	368	21	.	.	PROPN
taxlaw-12356	368	22	trinity	trinity	PROPN
taxlaw-12356	368	23	lutheran	lutheran	PROPN
taxlaw-12356	368	24	church	church	PROPN
taxlaw-12356	368	25	of	of	ADP
taxlaw-12356	368	26	columbia	columbia	PROPN
taxlaw-12356	368	27	,	,	PUNCT
taxlaw-12356	368	28	inc	inc	PROPN
taxlaw-12356	368	29	.	.	PROPN
taxlaw-12356	369	1	v.	v.	PROPN
taxlaw-12356	369	2	comer	comer	NOUN
taxlaw-12356	369	3	,	,	PUNCT
taxlaw-12356	369	4	137	137	NUM
taxlaw-12356	369	5	s.	s.	PROPN
taxlaw-12356	369	6	ct	ct	PROPN
taxlaw-12356	369	7	.	.	PROPN
taxlaw-12356	369	8	2012	2012	NUM
taxlaw-12356	369	9	,	,	PUNCT
taxlaw-12356	369	10	2016	2016	NUM
taxlaw-12356	369	11	(	(	PUNCT
taxlaw-12356	369	12	2017	2017	NUM
taxlaw-12356	369	13	)	)	PUNCT
taxlaw-12356	370	1	(	(	PUNCT
taxlaw-12356	370	2	describing	describe	VERB
taxlaw-12356	370	3	a	a	DET
taxlaw-12356	370	4	ruling	ruling	NOUN
taxlaw-12356	370	5	that	that	SCONJ
taxlaw-12356	370	6	a	a	DET
taxlaw-12356	370	7	no	no	DET
taxlaw-12356	370	8	-	-	PUNCT
taxlaw-12356	370	9	aid	aid	NOUN
taxlaw-12356	370	10	provision	provision	NOUN
taxlaw-12356	370	11	violates	violate	VERB
taxlaw-12356	370	12	the	the	DET
taxlaw-12356	370	13	first	first	ADJ
taxlaw-12356	370	14	amendment	amendment	NOUN
taxlaw-12356	370	15	,	,	PUNCT
taxlaw-12356	370	16	the	the	DET
taxlaw-12356	370	17	relief	relief	NOUN
taxlaw-12356	370	18	that	that	PRON
taxlaw-12356	370	19	trinity	trinity	PROPN
taxlaw-12356	370	20	lutheran	lutheran	PROPN
taxlaw-12356	370	21	later	later	ADV
taxlaw-12356	370	22	won	win	VERB
taxlaw-12356	370	23	,	,	PUNCT
taxlaw-12356	370	24	as	as	ADP
taxlaw-12356	370	25	“	"	PUNCT
taxlaw-12356	370	26	unprecedented	unprecedented	ADJ
taxlaw-12356	370	27	”	"	PUNCT
taxlaw-12356	370	28	)	)	PUNCT
taxlaw-12356	370	29	.	.	PUNCT
taxlaw-12356	371	1	83	83	NUM
taxlaw-12356	371	2	steven	steven	PROPN
taxlaw-12356	371	3	green	green	PROPN
taxlaw-12356	371	4	,	,	PUNCT
taxlaw-12356	371	5	symposium	symposium	NOUN
taxlaw-12356	371	6	:	:	PUNCT
taxlaw-12356	371	7	rip	rip	VERB
taxlaw-12356	371	8	state	state	NOUN
taxlaw-12356	371	9	“	"	PUNCT
taxlaw-12356	371	10	blaine	blaine	PROPN
taxlaw-12356	371	11	amendments	amendment	NOUN
taxlaw-12356	371	12	”	"	PUNCT
taxlaw-12356	371	13	—	—	PUNCT
taxlaw-12356	371	14	espinoza	espinoza	PROPN
taxlaw-12356	371	15	and	and	CCONJ
taxlaw-12356	371	16	the	the	DET
taxlaw-12356	371	17	“	"	PUNCT
taxlaw-12356	371	18	no	no	DET
taxlaw-12356	371	19	-	-	PUNCT
taxlaw-12356	371	20	aid	aid	NOUN
taxlaw-12356	371	21	”	"	PUNCT
taxlaw-12356	371	22	principle	principle	NOUN
taxlaw-12356	371	23	,	,	PUNCT
taxlaw-12356	371	24	scotusblog	scotusblog	PROPN
taxlaw-12356	371	25	(	(	PUNCT
taxlaw-12356	371	26	jun	jun	PROPN
taxlaw-12356	371	27	.	.	PROPN
taxlaw-12356	371	28	30	30	NUM
taxlaw-12356	371	29	,	,	PUNCT
taxlaw-12356	371	30	2020	2020	NUM
taxlaw-12356	371	31	)	)	PUNCT
taxlaw-12356	371	32	,	,	PUNCT
taxlaw-12356	371	33	https://www.scotusblog.com/2020/06/symposium-rip-sta	https://www.scotusblog.com/2020/06/symposium-rip-sta	PROPN
taxlaw-12356	371	34	te	te	PROPN
taxlaw-12356	371	35	-	-	PUNCT
taxlaw-12356	371	36	blaine	blaine	NOUN
taxlaw-12356	371	37	-	-	PUNCT
taxlaw-12356	371	38	amendments	amendment	NOUN
taxlaw-12356	371	39	-	-	PUNCT
taxlaw-12356	371	40	espinoza	espinoza	NOUN
taxlaw-12356	371	41	-	-	PUNCT
taxlaw-12356	371	42	and	and	CCONJ
taxlaw-12356	371	43	-	-	PUNCT
taxlaw-12356	371	44	the	the	DET
taxlaw-12356	371	45	-	-	PUNCT
taxlaw-12356	371	46	no	no	DET
taxlaw-12356	371	47	-	-	PUNCT
taxlaw-12356	371	48	aid	aid	NOUN
taxlaw-12356	371	49	-	-	PUNCT
taxlaw-12356	371	50	principle/	principle/	NUM
taxlaw-12356	372	1	[	[	X
taxlaw-12356	372	2	perma.cc/h3sr-ak6r	perma.cc/h3sr-ak6r	X
taxlaw-12356	372	3	]	]	X
taxlaw-12356	372	4	(	(	PUNCT
taxlaw-12356	372	5	describing	describe	VERB
taxlaw-12356	372	6	espinoza	espinoza	PROPN
taxlaw-12356	372	7	as	as	ADP
taxlaw-12356	372	8	“	"	PUNCT
taxlaw-12356	372	9	inflat[ing	inflat[e	VERB
taxlaw-12356	372	10	]	]	PUNCT
taxlaw-12356	372	11	the	the	DET
taxlaw-12356	372	12	free	free	ADJ
taxlaw-12356	372	13	exercise	exercise	NOUN
taxlaw-12356	372	14	component	component	NOUN
taxlaw-12356	372	15	but	but	CCONJ
taxlaw-12356	372	16	ignor[ing	ignor[e	VERB
taxlaw-12356	372	17	]	]	PUNCT
taxlaw-12356	372	18	the	the	DET
taxlaw-12356	372	19	freedom	freedom	NOUN
taxlaw-12356	372	20	-	-	PUNCT
taxlaw-12356	372	21	enhancing	enhance	VERB
taxlaw-12356	372	22	aspect	aspect	NOUN
taxlaw-12356	372	23	of	of	ADP
taxlaw-12356	372	24	non	non	ADJ
taxlaw-12356	372	25	-	-	NOUN
taxlaw-12356	372	26	establishment	establishment	NOUN
taxlaw-12356	372	27	.	.	PUNCT
taxlaw-12356	372	28	”	"	PUNCT
taxlaw-12356	372	29	)	)	PUNCT
taxlaw-12356	372	30	.	.	PUNCT
taxlaw-12356	373	1	2023	2023	NUM
taxlaw-12356	373	2	]	]	PUNCT
taxlaw-12356	373	3	the	the	DET
taxlaw-12356	373	4	worst	bad	ADJ
taxlaw-12356	373	5	choice	choice	NOUN
taxlaw-12356	373	6	for	for	ADP
taxlaw-12356	373	7	school	school	NOUN
taxlaw-12356	373	8	choice	choice	NOUN
taxlaw-12356	373	9	91	91	NUM
taxlaw-12356	373	10	1	1	NUM
taxlaw-12356	373	11	.	.	PUNCT
taxlaw-12356	374	1	no	no	DET
taxlaw-12356	374	2	-	-	PUNCT
taxlaw-12356	374	3	aid	aid	NOUN
taxlaw-12356	374	4	provisions	provision	NOUN
taxlaw-12356	374	5	and	and	CCONJ
taxlaw-12356	374	6	state	state	NOUN
taxlaw-12356	374	7	interpretations	interpretation	NOUN
taxlaw-12356	374	8	many	many	ADJ
taxlaw-12356	374	9	state	state	NOUN
taxlaw-12356	374	10	constitutions	constitution	NOUN
taxlaw-12356	374	11	contain	contain	VERB
taxlaw-12356	374	12	no	no	DET
taxlaw-12356	374	13	-	-	PUNCT
taxlaw-12356	374	14	aid	aid	NOUN
taxlaw-12356	374	15	provisions	provision	NOUN
taxlaw-12356	374	16	explicitly	explicitly	ADV
taxlaw-12356	374	17	stating	state	VERB
taxlaw-12356	374	18	that	that	SCONJ
taxlaw-12356	374	19	no	no	DET
taxlaw-12356	374	20	public	public	ADJ
taxlaw-12356	374	21	funds	fund	NOUN
taxlaw-12356	374	22	should	should	AUX
taxlaw-12356	374	23	be	be	AUX
taxlaw-12356	374	24	paid	pay	VERB
taxlaw-12356	374	25	to	to	ADP
taxlaw-12356	374	26	religious	religious	ADJ
taxlaw-12356	374	27	institutions.84	institutions.84	PROPN
taxlaw-12356	374	28	traditionally	traditionally	ADV
taxlaw-12356	374	29	,	,	PUNCT
taxlaw-12356	374	30	they	they	PRON
taxlaw-12356	374	31	had	have	AUX
taxlaw-12356	374	32	been	be	AUX
taxlaw-12356	374	33	held	hold	VERB
taxlaw-12356	374	34	as	as	ADP
taxlaw-12356	374	35	a	a	DET
taxlaw-12356	374	36	permissible	permissible	ADJ
taxlaw-12356	374	37	way	way	NOUN
taxlaw-12356	374	38	for	for	SCONJ
taxlaw-12356	374	39	states	state	NOUN
taxlaw-12356	374	40	“	"	PUNCT
taxlaw-12356	374	41	to	to	PART
taxlaw-12356	374	42	enforce	enforce	VERB
taxlaw-12356	374	43	a	a	DET
taxlaw-12356	374	44	more	more	ADV
taxlaw-12356	374	45	strict	strict	ADJ
taxlaw-12356	374	46	policy	policy	NOUN
taxlaw-12356	374	47	of	of	ADP
taxlaw-12356	374	48	church	church	NOUN
taxlaw-12356	374	49	and	and	CCONJ
taxlaw-12356	374	50	state	state	NOUN
taxlaw-12356	374	51	separation	separation	NOUN
taxlaw-12356	374	52	than	than	ADP
taxlaw-12356	374	53	that	that	PRON
taxlaw-12356	374	54	required	require	VERB
taxlaw-12356	374	55	by	by	ADP
taxlaw-12356	374	56	the	the	DET
taxlaw-12356	374	57	first	first	ADJ
taxlaw-12356	374	58	amendment	amendment	NOUN
taxlaw-12356	374	59	.	.	PUNCT
taxlaw-12356	375	1	”85	”85	ADJ
taxlaw-12356	375	2	they	they	PRON
taxlaw-12356	375	3	are	be	AUX
taxlaw-12356	375	4	often	often	ADV
taxlaw-12356	375	5	referred	refer	VERB
taxlaw-12356	375	6	to	to	ADP
taxlaw-12356	375	7	as	as	ADP
taxlaw-12356	375	8	“	"	PUNCT
taxlaw-12356	375	9	blaine	blaine	PROPN
taxlaw-12356	375	10	amendments	amendment	NOUN
taxlaw-12356	375	11	,	,	PUNCT
taxlaw-12356	375	12	”	"	PUNCT
taxlaw-12356	375	13	referring	refer	VERB
taxlaw-12356	375	14	to	to	ADP
taxlaw-12356	375	15	an	an	DET
taxlaw-12356	375	16	1876	1876	NUM
taxlaw-12356	375	17	proposed	propose	VERB
taxlaw-12356	375	18	amendment	amendment	NOUN
taxlaw-12356	375	19	to	to	ADP
taxlaw-12356	375	20	the	the	DET
taxlaw-12356	375	21	u.s	u.s	PROPN
taxlaw-12356	375	22	.	.	PROPN
taxlaw-12356	375	23	constitution	constitution	NOUN
taxlaw-12356	375	24	that	that	PRON
taxlaw-12356	375	25	would	would	AUX
taxlaw-12356	375	26	have	have	AUX
taxlaw-12356	375	27	explicitly	explicitly	ADV
taxlaw-12356	375	28	prohibited	prohibit	VERB
taxlaw-12356	375	29	state	state	NOUN
taxlaw-12356	375	30	funding	funding	NOUN
taxlaw-12356	375	31	of	of	ADP
taxlaw-12356	375	32	religious	religious	ADJ
taxlaw-12356	375	33	schools.86	schools.86	NOUN
taxlaw-12356	375	34	the	the	DET
taxlaw-12356	375	35	term	term	NOUN
taxlaw-12356	375	36	carries	carry	VERB
taxlaw-12356	375	37	a	a	DET
taxlaw-12356	375	38	negative	negative	ADJ
taxlaw-12356	375	39	connotation	connotation	NOUN
taxlaw-12356	375	40	because	because	SCONJ
taxlaw-12356	375	41	the	the	DET
taxlaw-12356	375	42	blaine	blaine	PROPN
taxlaw-12356	375	43	amendment	amendment	PROPN
taxlaw-12356	375	44	itself	itself	PRON
taxlaw-12356	375	45	was	be	AUX
taxlaw-12356	375	46	based	base	VERB
taxlaw-12356	375	47	on	on	ADP
taxlaw-12356	375	48	widespread	widespread	ADJ
taxlaw-12356	375	49	anti	anti	ADJ
taxlaw-12356	375	50	-	-	ADJ
taxlaw-12356	375	51	catholic	catholic	ADJ
taxlaw-12356	375	52	sentiment.87	sentiment.87	VERB
taxlaw-12356	375	53	some	some	DET
taxlaw-12356	375	54	states	state	NOUN
taxlaw-12356	375	55	’	'	PUNCT
taxlaw-12356	375	56	no	no	DET
taxlaw-12356	375	57	-	-	PUNCT
taxlaw-12356	375	58	aid	aid	NOUN
taxlaw-12356	375	59	provisions	provision	NOUN
taxlaw-12356	375	60	directly	directly	ADV
taxlaw-12356	375	61	followed	follow	VERB
taxlaw-12356	375	62	the	the	DET
taxlaw-12356	375	63	failure	failure	NOUN
taxlaw-12356	375	64	of	of	ADP
taxlaw-12356	375	65	the	the	DET
taxlaw-12356	375	66	blaine	blaine	PROPN
taxlaw-12356	375	67	amendment	amendment	PROPN
taxlaw-12356	375	68	and	and	CCONJ
taxlaw-12356	375	69	indeed	indeed	ADV
taxlaw-12356	375	70	reflect	reflect	VERB
taxlaw-12356	375	71	anti	anti	ADJ
taxlaw-12356	375	72	-	-	ADJ
taxlaw-12356	375	73	catholic	catholic	ADJ
taxlaw-12356	375	74	views	view	NOUN
taxlaw-12356	375	75	.	.	PUNCT
taxlaw-12356	376	1	others	other	NOUN
taxlaw-12356	376	2	,	,	PUNCT
taxlaw-12356	376	3	however	however	ADV
taxlaw-12356	376	4	,	,	PUNCT
taxlaw-12356	376	5	were	be	AUX
taxlaw-12356	376	6	adopted	adopt	VERB
taxlaw-12356	376	7	before	before	ADP
taxlaw-12356	376	8	the	the	DET
taxlaw-12356	376	9	blaine	blaine	PROPN
taxlaw-12356	376	10	amendment	amendment	PROPN
taxlaw-12356	376	11	conflict	conflict	NOUN
taxlaw-12356	376	12	and	and	CCONJ
taxlaw-12356	376	13	were	be	AUX
taxlaw-12356	376	14	not	not	PART
taxlaw-12356	376	15	born	bear	VERB
taxlaw-12356	376	16	of	of	ADP
taxlaw-12356	376	17	that	that	DET
taxlaw-12356	376	18	bias.88	bias.88	NOUN
taxlaw-12356	376	19	in	in	ADP
taxlaw-12356	376	20	any	any	DET
taxlaw-12356	376	21	event	event	NOUN
taxlaw-12356	376	22	,	,	PUNCT
taxlaw-12356	376	23	state	state	NOUN
taxlaw-12356	376	24	no	no	DET
taxlaw-12356	376	25	-	-	PUNCT
taxlaw-12356	376	26	aid	aid	NOUN
taxlaw-12356	376	27	provisions	provision	NOUN
taxlaw-12356	376	28	persist	persist	VERB
taxlaw-12356	376	29	.	.	PUNCT
taxlaw-12356	377	1	some	some	DET
taxlaw-12356	377	2	state	state	NOUN
taxlaw-12356	377	3	high	high	ADJ
taxlaw-12356	377	4	courts	court	NOUN
taxlaw-12356	377	5	,	,	PUNCT
taxlaw-12356	377	6	like	like	ADP
taxlaw-12356	377	7	montana	montana	PROPN
taxlaw-12356	377	8	’s	’s	PART
taxlaw-12356	377	9	in	in	ADP
taxlaw-12356	377	10	espinoza	espinoza	PROPN
taxlaw-12356	377	11	,	,	PUNCT
taxlaw-12356	377	12	have	have	AUX
taxlaw-12356	377	13	held	hold	VERB
taxlaw-12356	377	14	that	that	SCONJ
taxlaw-12356	377	15	no	no	DET
taxlaw-12356	377	16	-	-	PUNCT
taxlaw-12356	377	17	aid	aid	NOUN
taxlaw-12356	377	18	provisions	provision	NOUN
taxlaw-12356	377	19	prohibit	prohibit	VERB
taxlaw-12356	377	20	tuition	tuition	NOUN
taxlaw-12356	377	21	tax	tax	NOUN
taxlaw-12356	377	22	credits.89	credits.89	PROPN
taxlaw-12356	377	23	others	other	NOUN
taxlaw-12356	377	24	have	have	AUX
taxlaw-12356	377	25	gone	go	VERB
taxlaw-12356	377	26	the	the	DET
taxlaw-12356	377	27	route	route	NOUN
taxlaw-12356	377	28	in	in	ADP
taxlaw-12356	377	29	winn	winn	PROPN
taxlaw-12356	377	30	,	,	PUNCT
taxlaw-12356	377	31	holding	hold	VERB
taxlaw-12356	377	32	that	that	SCONJ
taxlaw-12356	377	33	their	their	PRON
taxlaw-12356	377	34	state	state	NOUN
taxlaw-12356	377	35	provisions	provision	NOUN
taxlaw-12356	377	36	do	do	AUX
taxlaw-12356	377	37	not	not	PART
taxlaw-12356	377	38	apply	apply	VERB
taxlaw-12356	377	39	to	to	ADP
taxlaw-12356	377	40	tax	tax	NOUN
taxlaw-12356	377	41	credits	credit	NOUN
taxlaw-12356	377	42	because	because	SCONJ
taxlaw-12356	377	43	tax	tax	NOUN
taxlaw-12356	377	44	credits	credit	NOUN
taxlaw-12356	377	45	are	be	AUX
taxlaw-12356	377	46	not	not	PART
taxlaw-12356	377	47	actually	actually	ADV
taxlaw-12356	377	48	expenditures.90	expenditures.90	ADJ
taxlaw-12356	377	49	as	as	SCONJ
taxlaw-12356	377	50	state	state	NOUN
taxlaw-12356	377	51	high	high	ADJ
taxlaw-12356	377	52	courts	court	NOUN
taxlaw-12356	377	53	are	be	AUX
taxlaw-12356	377	54	the	the	DET
taxlaw-12356	377	55	ultimate	ultimate	ADJ
taxlaw-12356	377	56	decision	decision	NOUN
taxlaw-12356	377	57	makers	maker	NOUN
taxlaw-12356	377	58	on	on	ADP
taxlaw-12356	377	59	the	the	DET
taxlaw-12356	377	60	meanings	meaning	NOUN
taxlaw-12356	377	61	of	of	ADP
taxlaw-12356	377	62	their	their	PRON
taxlaw-12356	377	63	own	own	ADJ
taxlaw-12356	377	64	constitutions	constitution	NOUN
taxlaw-12356	377	65	,	,	PUNCT
taxlaw-12356	377	66	states	state	NOUN
taxlaw-12356	377	67	are	be	AUX
taxlaw-12356	377	68	entitled	entitle	VERB
taxlaw-12356	377	69	to	to	PART
taxlaw-12356	377	70	interpret	interpret	VERB
taxlaw-12356	377	71	their	their	PRON
taxlaw-12356	377	72	no	no	DET
taxlaw-12356	377	73	-	-	PUNCT
taxlaw-12356	377	74	aid	aid	NOUN
taxlaw-12356	377	75	provisions	provision	NOUN
taxlaw-12356	377	76	differently	differently	ADV
taxlaw-12356	377	77	.	.	PUNCT
taxlaw-12356	378	1	states	state	NOUN
taxlaw-12356	378	2	interpreting	interpret	VERB
taxlaw-12356	378	3	along	along	ADP
taxlaw-12356	378	4	the	the	DET
taxlaw-12356	378	5	lines	line	NOUN
taxlaw-12356	378	6	of	of	ADP
taxlaw-12356	378	7	winn	winn	PROPN
taxlaw-12356	378	8	,	,	PUNCT
taxlaw-12356	378	9	including	include	VERB
taxlaw-12356	378	10	florida	florida	PROPN
taxlaw-12356	378	11	,	,	PUNCT
taxlaw-12356	378	12	georgia	georgia	PROPN
taxlaw-12356	378	13	,	,	PUNCT
taxlaw-12356	378	14	and	and	CCONJ
taxlaw-12356	378	15	arizona	arizona	PROPN
taxlaw-12356	378	16	,	,	PUNCT
taxlaw-12356	378	17	serve	serve	VERB
taxlaw-12356	378	18	to	to	PART
taxlaw-12356	378	19	exemplify	exemplify	VERB
taxlaw-12356	378	20	why	why	SCONJ
taxlaw-12356	378	21	the	the	DET
taxlaw-12356	378	22	mechanism	mechanism	NOUN
taxlaw-12356	378	23	of	of	ADP
taxlaw-12356	378	24	tuition	tuition	NOUN
taxlaw-12356	378	25	tax	tax	NOUN
taxlaw-12356	378	26	credits	credit	NOUN
taxlaw-12356	378	27	became	become	VERB
taxlaw-12356	378	28	84	84	NUM
taxlaw-12356	378	29	i	i	PROPN
taxlaw-12356	378	30	d.	d.	PROPN
taxlaw-12356	379	1	(	(	PUNCT
taxlaw-12356	379	2	“	"	PUNCT
taxlaw-12356	379	3	38	38	NUM
taxlaw-12356	379	4	state	state	NOUN
taxlaw-12356	379	5	constitutions	constitution	NOUN
taxlaw-12356	379	6	contain	contain	VERB
taxlaw-12356	379	7	provisions	provision	NOUN
taxlaw-12356	379	8	that	that	PRON
taxlaw-12356	379	9	prohibit	prohibit	VERB
taxlaw-12356	379	10	public	public	ADJ
taxlaw-12356	379	11	monies	monie	NOUN
taxlaw-12356	379	12	being	be	AUX
taxlaw-12356	379	13	spent	spend	VERB
taxlaw-12356	379	14	in	in	ADP
taxlaw-12356	379	15	aid	aid	NOUN
taxlaw-12356	379	16	of	of	ADP
taxlaw-12356	379	17	religious	religious	ADJ
taxlaw-12356	379	18	institutions	institution	NOUN
taxlaw-12356	379	19	or	or	CCONJ
taxlaw-12356	379	20	religious	religious	ADJ
taxlaw-12356	379	21	education	education	NOUN
taxlaw-12356	379	22	.	.	PUNCT
taxlaw-12356	379	23	”	"	PUNCT
taxlaw-12356	379	24	)	)	PUNCT
taxlaw-12356	379	25	.	.	PUNCT
taxlaw-12356	380	1	85	85	NUM
taxlaw-12356	380	2	luetkemeyer	luetkemeyer	NOUN
taxlaw-12356	380	3	v.	v.	ADP
taxlaw-12356	380	4	kaufmann	kaufmann	PROPN
taxlaw-12356	380	5	,	,	PUNCT
taxlaw-12356	380	6	364	364	NUM
taxlaw-12356	380	7	f.	f.	PROPN
taxlaw-12356	380	8	supp	supp	PROPN
taxlaw-12356	380	9	.	.	PUNCT
taxlaw-12356	381	1	376	376	NUM
taxlaw-12356	381	2	,	,	PUNCT
taxlaw-12356	381	3	386	386	NUM
taxlaw-12356	381	4	(	(	PUNCT
taxlaw-12356	381	5	w.d	w.d	PROPN
taxlaw-12356	381	6	.	.	PROPN
taxlaw-12356	381	7	mo	mo	PROPN
taxlaw-12356	381	8	.	.	PROPN
taxlaw-12356	381	9	1973	1973	NUM
taxlaw-12356	381	10	)	)	PUNCT
taxlaw-12356	381	11	,	,	PUNCT
taxlaw-12356	381	12	aff’d	aff’d	VERB
taxlaw-12356	381	13	.	.	PUNCT
taxlaw-12356	382	1	419	419	NUM
taxlaw-12356	382	2	u.s	u.s	PROPN
taxlaw-12356	382	3	.	.	PROPN
taxlaw-12356	382	4	888	888	NUM
taxlaw-12356	382	5	(	(	PUNCT
taxlaw-12356	382	6	1974	1974	NUM
taxlaw-12356	382	7	)	)	PUNCT
taxlaw-12356	382	8	(	(	PUNCT
taxlaw-12356	382	9	stating	state	VERB
taxlaw-12356	382	10	such	such	DET
taxlaw-12356	382	11	a	a	DET
taxlaw-12356	382	12	practice	practice	NOUN
taxlaw-12356	382	13	“	"	PUNCT
taxlaw-12356	382	14	does	do	AUX
taxlaw-12356	382	15	not	not	PART
taxlaw-12356	382	16	present	present	VERB
taxlaw-12356	382	17	any	any	DET
taxlaw-12356	382	18	substantial	substantial	ADJ
taxlaw-12356	382	19	federal	federal	ADJ
taxlaw-12356	382	20	constitutional	constitutional	ADJ
taxlaw-12356	382	21	question	question	NOUN
taxlaw-12356	382	22	”	"	PUNCT
taxlaw-12356	382	23	)	)	PUNCT
taxlaw-12356	382	24	.	.	PUNCT
taxlaw-12356	383	1	compare	compare	VERB
taxlaw-12356	383	2	locke	locke	PROPN
taxlaw-12356	383	3	v.	v.	PROPN
taxlaw-12356	383	4	davey	davey	PROPN
taxlaw-12356	383	5	,	,	PUNCT
taxlaw-12356	383	6	540	540	NUM
taxlaw-12356	383	7	u.s	u.s	PROPN
taxlaw-12356	383	8	.	.	PROPN
taxlaw-12356	383	9	712	712	NUM
taxlaw-12356	383	10	(	(	PUNCT
taxlaw-12356	383	11	2004	2004	NUM
taxlaw-12356	383	12	)	)	PUNCT
taxlaw-12356	383	13	(	(	PUNCT
taxlaw-12356	383	14	upholding	uphold	VERB
taxlaw-12356	383	15	washington	washington	PROPN
taxlaw-12356	383	16	prohibition	prohibition	NOUN
taxlaw-12356	383	17	on	on	ADP
taxlaw-12356	383	18	state	state	NOUN
taxlaw-12356	383	19	funding	funding	NOUN
taxlaw-12356	383	20	of	of	ADP
taxlaw-12356	383	21	training	training	NOUN
taxlaw-12356	383	22	of	of	ADP
taxlaw-12356	383	23	ministers	minister	NOUN
taxlaw-12356	383	24	based	base	VERB
taxlaw-12356	383	25	on	on	ADP
taxlaw-12356	383	26	washington	washington	PROPN
taxlaw-12356	383	27	constitutional	constitutional	ADJ
taxlaw-12356	383	28	provision	provision	NOUN
taxlaw-12356	383	29	that	that	PRON
taxlaw-12356	383	30	“	"	PUNCT
taxlaw-12356	383	31	draws	draw	VERB
taxlaw-12356	383	32	a	a	DET
taxlaw-12356	383	33	more	more	ADV
taxlaw-12356	383	34	stringent	stringent	ADJ
taxlaw-12356	383	35	line	line	NOUN
taxlaw-12356	383	36	than	than	ADP
taxlaw-12356	383	37	that	that	PRON
taxlaw-12356	383	38	drawn	draw	VERB
taxlaw-12356	383	39	by	by	ADP
taxlaw-12356	383	40	the	the	DET
taxlaw-12356	383	41	united	united	PROPN
taxlaw-12356	383	42	states	states	PROPN
taxlaw-12356	383	43	constitution	constitution	PROPN
taxlaw-12356	383	44	”	"	PUNCT
taxlaw-12356	383	45	)	)	PUNCT
taxlaw-12356	383	46	with	with	ADP
taxlaw-12356	383	47	carson	carson	PROPN
taxlaw-12356	383	48	v.	v.	ADP
taxlaw-12356	383	49	makin	makin	PROPN
taxlaw-12356	383	50	,	,	PUNCT
taxlaw-12356	383	51	142	142	NUM
taxlaw-12356	383	52	s.	s.	PROPN
taxlaw-12356	383	53	ct	ct	PROPN
taxlaw-12356	383	54	.	.	PROPN
taxlaw-12356	383	55	1987	1987	NUM
taxlaw-12356	383	56	,	,	PUNCT
taxlaw-12356	383	57	1989	1989	NUM
taxlaw-12356	383	58	(	(	PUNCT
taxlaw-12356	383	59	2022	2022	NUM
taxlaw-12356	383	60	)	)	PUNCT
taxlaw-12356	383	61	(	(	PUNCT
taxlaw-12356	383	62	invalidating	invalidate	VERB
taxlaw-12356	383	63	“	"	PUNCT
taxlaw-12356	383	64	maine	maine	NOUN
taxlaw-12356	383	65	's	's	PART
taxlaw-12356	383	66	decision	decision	NOUN
taxlaw-12356	383	67	to	to	PART
taxlaw-12356	383	68	continue	continue	VERB
taxlaw-12356	383	69	excluding	exclude	VERB
taxlaw-12356	383	70	religious	religious	ADJ
taxlaw-12356	383	71	schools	school	NOUN
taxlaw-12356	383	72	from	from	ADP
taxlaw-12356	383	73	its	its	PRON
taxlaw-12356	383	74	tuition	tuition	NOUN
taxlaw-12356	383	75	assistance	assistance	NOUN
taxlaw-12356	383	76	program	program	NOUN
taxlaw-12356	383	77	after	after	ADP
taxlaw-12356	383	78	zelman	zelman	PROPN
taxlaw-12356	383	79	[	[	X
taxlaw-12356	383	80	which	which	PRON
taxlaw-12356	383	81	]	]	PUNCT
taxlaw-12356	383	82	promotes	promote	VERB
taxlaw-12356	383	83	stricter	strict	ADJ
taxlaw-12356	383	84	separation	separation	NOUN
taxlaw-12356	383	85	of	of	ADP
taxlaw-12356	383	86	church	church	NOUN
taxlaw-12356	383	87	and	and	CCONJ
taxlaw-12356	383	88	state	state	NOUN
taxlaw-12356	383	89	than	than	SCONJ
taxlaw-12356	383	90	the	the	DET
taxlaw-12356	383	91	federal	federal	ADJ
taxlaw-12356	383	92	constitution	constitution	NOUN
taxlaw-12356	383	93	requires	require	VERB
taxlaw-12356	383	94	”	"	PUNCT
taxlaw-12356	383	95	)	)	PUNCT
taxlaw-12356	383	96	.	.	PUNCT
taxlaw-12356	384	1	86	86	NUM
taxlaw-12356	384	2	see	see	VERB
taxlaw-12356	384	3	,	,	PUNCT
taxlaw-12356	384	4	e.g.	e.g.	ADV
taxlaw-12356	384	5	,	,	PUNCT
taxlaw-12356	384	6	mitchell	mitchell	PROPN
taxlaw-12356	384	7	v.	v.	PROPN
taxlaw-12356	384	8	helms	helm	NOUN
taxlaw-12356	384	9	,	,	PUNCT
taxlaw-12356	384	10	530	530	NUM
taxlaw-12356	384	11	u.s	u.s	PROPN
taxlaw-12356	384	12	.	.	PROPN
taxlaw-12356	384	13	793	793	NUM
taxlaw-12356	384	14	,	,	PUNCT
taxlaw-12356	384	15	828	828	NUM
taxlaw-12356	384	16	(	(	PUNCT
taxlaw-12356	384	17	2000	2000	NUM
taxlaw-12356	384	18	)	)	PUNCT
taxlaw-12356	384	19	;	;	PUNCT
taxlaw-12356	384	20	green	green	ADJ
taxlaw-12356	384	21	,	,	PUNCT
taxlaw-12356	384	22	supra	supra	PROPN
taxlaw-12356	384	23	note	note	NOUN
taxlaw-12356	384	24	83	83	NUM
taxlaw-12356	384	25	.	.	PUNCT
taxlaw-12356	385	1	87	87	NUM
taxlaw-12356	385	2	green	green	ADJ
taxlaw-12356	385	3	,	,	PUNCT
taxlaw-12356	385	4	supra	supra	PROPN
taxlaw-12356	385	5	note	note	NOUN
taxlaw-12356	385	6	83	83	NUM
taxlaw-12356	385	7	.	.	NUM
taxlaw-12356	385	8	88	88	NUM
taxlaw-12356	386	1	i	i	PRON
taxlaw-12356	386	2	d.	d.	PROPN
taxlaw-12356	386	3	(	(	PUNCT
taxlaw-12356	386	4	“	"	PUNCT
taxlaw-12356	386	5	15	15	NUM
taxlaw-12356	386	6	states	state	NOUN
taxlaw-12356	386	7	adopted	adopt	VERB
taxlaw-12356	386	8	no	no	DET
taxlaw-12356	386	9	-	-	PUNCT
taxlaw-12356	386	10	funding	fund	VERB
taxlaw-12356	386	11	provisions	provision	NOUN
taxlaw-12356	386	12	prior	prior	ADV
taxlaw-12356	386	13	to	to	ADP
taxlaw-12356	386	14	the	the	DET
taxlaw-12356	386	15	blaine	blaine	PROPN
taxlaw-12356	386	16	amendment	amendment	PROPN
taxlaw-12356	386	17	,	,	PUNCT
taxlaw-12356	386	18	with	with	ADP
taxlaw-12356	386	19	several	several	ADJ
taxlaw-12356	386	20	arising	arise	VERB
taxlaw-12356	386	21	in	in	ADP
taxlaw-12356	386	22	states	state	NOUN
taxlaw-12356	386	23	with	with	ADP
taxlaw-12356	386	24	little	little	ADJ
taxlaw-12356	386	25	or	or	CCONJ
taxlaw-12356	386	26	no	no	PRON
taxlaw-12356	386	27	discernible	discernible	ADJ
taxlaw-12356	386	28	religious	religious	ADJ
taxlaw-12356	386	29	conflict	conflict	NOUN
taxlaw-12356	386	30	.	.	PUNCT
taxlaw-12356	387	1	they	they	PRON
taxlaw-12356	387	2	also	also	ADV
taxlaw-12356	387	3	arose	arise	VERB
taxlaw-12356	387	4	at	at	ADP
taxlaw-12356	387	5	a	a	DET
taxlaw-12356	387	6	time	time	NOUN
taxlaw-12356	387	7	that	that	PRON
taxlaw-12356	387	8	states	state	NOUN
taxlaw-12356	387	9	were	be	AUX
taxlaw-12356	387	10	establishing	establish	VERB
taxlaw-12356	387	11	their	their	PRON
taxlaw-12356	387	12	public	public	ADJ
taxlaw-12356	387	13	schools	school	NOUN
taxlaw-12356	387	14	and	and	CCONJ
taxlaw-12356	387	15	were	be	AUX
taxlaw-12356	387	16	seeking	seek	VERB
taxlaw-12356	387	17	to	to	PART
taxlaw-12356	387	18	guarantee	guarantee	VERB
taxlaw-12356	387	19	the	the	DET
taxlaw-12356	387	20	financial	financial	ADJ
taxlaw-12356	387	21	security	security	NOUN
taxlaw-12356	387	22	of	of	ADP
taxlaw-12356	387	23	those	those	DET
taxlaw-12356	387	24	fledgling	fledgling	NOUN
taxlaw-12356	387	25	schools	school	NOUN
taxlaw-12356	387	26	.	.	PUNCT
taxlaw-12356	387	27	”	"	PUNCT
taxlaw-12356	387	28	)	)	PUNCT
taxlaw-12356	387	29	.	.	PUNCT
taxlaw-12356	388	1	89	89	NUM
taxlaw-12356	388	2	espinoza	espinoza	PROPN
taxlaw-12356	388	3	v.	v.	ADP
taxlaw-12356	388	4	montana	montana	PROPN
taxlaw-12356	388	5	dep’t	dep’t	PROPN
taxlaw-12356	388	6	of	of	ADP
taxlaw-12356	388	7	revenue	revenue	NOUN
taxlaw-12356	388	8	,	,	PUNCT
taxlaw-12356	388	9	35	35	NUM
taxlaw-12356	388	10	p.3d	p.3d	NUM
taxlaw-12356	388	11	603	603	NUM
taxlaw-12356	388	12	,	,	PUNCT
taxlaw-12356	388	13	rev’d	rev’d	NOUN
taxlaw-12356	388	14	and	and	CCONJ
taxlaw-12356	388	15	remanded	remand	VERB
taxlaw-12356	389	1	,	,	PUNCT
taxlaw-12356	389	2	140	140	NUM
taxlaw-12356	389	3	s.	s.	PROPN
taxlaw-12356	389	4	ct	ct	PROPN
taxlaw-12356	389	5	.	.	PROPN
taxlaw-12356	389	6	2246	2246	NUM
taxlaw-12356	389	7	,	,	PUNCT
taxlaw-12356	389	8	2249	2249	NUM
taxlaw-12356	389	9	(	(	PUNCT
taxlaw-12356	389	10	2020	2020	NUM
taxlaw-12356	389	11	)	)	PUNCT
taxlaw-12356	389	12	(	(	PUNCT
taxlaw-12356	389	13	“	"	PUNCT
taxlaw-12356	389	14	when	when	SCONJ
taxlaw-12356	389	15	the	the	DET
taxlaw-12356	389	16	legislature	legislature	NOUN
taxlaw-12356	389	17	indirectly	indirectly	ADV
taxlaw-12356	389	18	pays	pay	VERB
taxlaw-12356	389	19	general	general	ADJ
taxlaw-12356	389	20	tuition	tuition	NOUN
taxlaw-12356	389	21	payments	payment	NOUN
taxlaw-12356	389	22	at	at	ADP
taxlaw-12356	389	23	sectarian	sectarian	ADJ
taxlaw-12356	389	24	schools	school	NOUN
taxlaw-12356	389	25	,	,	PUNCT
taxlaw-12356	389	26	the	the	DET
taxlaw-12356	389	27	legislature	legislature	NOUN
taxlaw-12356	389	28	effectively	effectively	ADV
taxlaw-12356	389	29	subsidizes	subsidize	VERB
taxlaw-12356	389	30	the	the	DET
taxlaw-12356	389	31	sectarian	sectarian	ADJ
taxlaw-12356	389	32	school	school	NOUN
taxlaw-12356	389	33	's	's	PART
taxlaw-12356	389	34	educational	educational	ADJ
taxlaw-12356	389	35	program	program	NOUN
taxlaw-12356	389	36	.	.	PUNCT
taxlaw-12356	390	1	that	that	DET
taxlaw-12356	390	2	type	type	NOUN
taxlaw-12356	390	3	of	of	ADP
taxlaw-12356	390	4	government	government	NOUN
taxlaw-12356	390	5	subsidy	subsidy	NOUN
taxlaw-12356	390	6	in	in	ADP
taxlaw-12356	390	7	aid	aid	NOUN
taxlaw-12356	390	8	of	of	ADP
taxlaw-12356	390	9	sectarian	sectarian	ADJ
taxlaw-12356	390	10	schools	school	NOUN
taxlaw-12356	390	11	is	be	AUX
taxlaw-12356	390	12	precisely	precisely	ADV
taxlaw-12356	390	13	what	what	PRON
taxlaw-12356	390	14	the	the	DET
taxlaw-12356	390	15	delegates	delegate	NOUN
taxlaw-12356	390	16	intended	intend	VERB
taxlaw-12356	390	17	[	[	PUNCT
taxlaw-12356	390	18	the	the	DET
taxlaw-12356	390	19	montana	montana	PROPN
taxlaw-12356	390	20	constitution	constitution	NOUN
taxlaw-12356	390	21	]	]	PUNCT
taxlaw-12356	390	22	to	to	PART
taxlaw-12356	390	23	prohibit	prohibit	VERB
taxlaw-12356	390	24	.	.	PUNCT
taxlaw-12356	390	25	”	"	PUNCT
taxlaw-12356	390	26	)	)	PUNCT
taxlaw-12356	390	27	.	.	PUNCT
taxlaw-12356	391	1	90	90	NUM
taxlaw-12356	391	2	kotterman	kotterman	NOUN
taxlaw-12356	391	3	v.	v.	PROPN
taxlaw-12356	391	4	killian	killian	PROPN
taxlaw-12356	391	5	,	,	PUNCT
taxlaw-12356	391	6	972	972	NUM
taxlaw-12356	391	7	p.2d	p.2d	NUM
taxlaw-12356	391	8	606	606	NUM
taxlaw-12356	391	9	,	,	PUNCT
taxlaw-12356	391	10	621	621	NUM
taxlaw-12356	391	11	(	(	PUNCT
taxlaw-12356	391	12	1999	1999	NUM
taxlaw-12356	391	13	)	)	PUNCT
taxlaw-12356	391	14	(	(	PUNCT
taxlaw-12356	391	15	“	"	PUNCT
taxlaw-12356	391	16	[	[	X
taxlaw-12356	391	17	t]his	t]his	ADP
taxlaw-12356	391	18	tax	tax	NOUN
taxlaw-12356	391	19	credit	credit	NOUN
taxlaw-12356	391	20	is	be	AUX
taxlaw-12356	391	21	not	not	PART
taxlaw-12356	391	22	an	an	DET
taxlaw-12356	391	23	appropriation	appropriation	NOUN
taxlaw-12356	391	24	of	of	ADP
taxlaw-12356	391	25	public	public	ADJ
taxlaw-12356	391	26	money	money	NOUN
taxlaw-12356	391	27	.	.	PUNCT
taxlaw-12356	391	28	”	"	PUNCT
taxlaw-12356	391	29	)	)	PUNCT
taxlaw-12356	391	30	;	;	PUNCT
taxlaw-12356	391	31	gaddy	gaddy	PROPN
taxlaw-12356	391	32	v.	v.	ADP
taxlaw-12356	391	33	georgia	georgia	PROPN
taxlaw-12356	391	34	dep't	dep't	PROPN
taxlaw-12356	391	35	of	of	ADP
taxlaw-12356	391	36	revenue	revenue	NOUN
taxlaw-12356	391	37	,	,	PUNCT
taxlaw-12356	391	38	802	802	NUM
taxlaw-12356	391	39	s.e.2d	s.e.2d	NOUN
taxlaw-12356	391	40	225	225	NUM
taxlaw-12356	391	41	,	,	PUNCT
taxlaw-12356	391	42	230	230	NUM
taxlaw-12356	391	43	(	(	PUNCT
taxlaw-12356	391	44	2017	2017	NUM
taxlaw-12356	391	45	)	)	PUNCT
taxlaw-12356	391	46	(	(	PUNCT
taxlaw-12356	391	47	“	"	PUNCT
taxlaw-12356	391	48	we	we	PRON
taxlaw-12356	391	49	also	also	ADV
taxlaw-12356	391	50	reject	reject	VERB
taxlaw-12356	391	51	the	the	DET
taxlaw-12356	391	52	assertion	assertion	NOUN
taxlaw-12356	391	53	that	that	SCONJ
taxlaw-12356	391	54	plaintiffs	plaintiff	NOUN
taxlaw-12356	391	55	have	have	AUX
taxlaw-12356	391	56	standing	stand	VERB
taxlaw-12356	391	57	because	because	SCONJ
taxlaw-12356	391	58	these	these	DET
taxlaw-12356	391	59	tax	tax	NOUN
taxlaw-12356	391	60	credits	credit	NOUN
taxlaw-12356	391	61	actually	actually	ADV
taxlaw-12356	391	62	amount	amount	VERB
taxlaw-12356	391	63	to	to	ADP
taxlaw-12356	391	64	unconstitutional	unconstitutional	ADJ
taxlaw-12356	391	65	expenditures	expenditure	NOUN
taxlaw-12356	391	66	of	of	ADP
taxlaw-12356	391	67	tax	tax	NOUN
taxlaw-12356	391	68	revenues	revenue	NOUN
taxlaw-12356	391	69	or	or	CCONJ
taxlaw-12356	391	70	public	public	ADJ
taxlaw-12356	391	71	funds	fund	NOUN
taxlaw-12356	391	72	.	.	PUNCT
taxlaw-12356	392	1	the	the	DET
taxlaw-12356	392	2	statutes	statute	NOUN
taxlaw-12356	392	3	that	that	PRON
taxlaw-12356	392	4	govern	govern	VERB
taxlaw-12356	392	5	the	the	DET
taxlaw-12356	392	6	program	program	NOUN
taxlaw-12356	392	7	demonstrate	demonstrate	VERB
taxlaw-12356	392	8	that	that	SCONJ
taxlaw-12356	392	9	only	only	ADV
taxlaw-12356	392	10	private	private	ADJ
taxlaw-12356	392	11	funds	fund	NOUN
taxlaw-12356	392	12	,	,	PUNCT
taxlaw-12356	392	13	and	and	CCONJ
taxlaw-12356	392	14	not	not	PART
taxlaw-12356	392	15	public	public	ADJ
taxlaw-12356	392	16	revenue	revenue	NOUN
taxlaw-12356	392	17	,	,	PUNCT
taxlaw-12356	392	18	are	be	AUX
taxlaw-12356	392	19	used	use	VERB
taxlaw-12356	392	20	.	.	PUNCT
taxlaw-12356	392	21	”	"	PUNCT
taxlaw-12356	392	22	)	)	PUNCT
taxlaw-12356	392	23	;	;	PUNCT
taxlaw-12356	392	24	mccall	mccall	PROPN
taxlaw-12356	392	25	v.	v.	PROPN
taxlaw-12356	392	26	scott	scott	PROPN
taxlaw-12356	392	27	,	,	PUNCT
taxlaw-12356	392	28	199	199	NUM
taxlaw-12356	392	29	so	so	ADV
taxlaw-12356	392	30	.	.	PUNCT
taxlaw-12356	393	1	3d	3d	NOUN
taxlaw-12356	393	2	359	359	NUM
taxlaw-12356	393	3	,	,	PUNCT
taxlaw-12356	393	4	370	370	NUM
taxlaw-12356	393	5	(	(	PUNCT
taxlaw-12356	393	6	fla	fla	PROPN
taxlaw-12356	393	7	.	.	PUNCT
taxlaw-12356	393	8	dist	dist	PROPN
taxlaw-12356	393	9	.	.	PUNCT
taxlaw-12356	394	1	ct	ct	PROPN
taxlaw-12356	394	2	.	.	PUNCT
taxlaw-12356	395	1	app	app	PROPN
taxlaw-12356	395	2	.	.	PROPN
taxlaw-12356	395	3	2016	2016	NUM
taxlaw-12356	395	4	)	)	PUNCT
taxlaw-12356	395	5	(	(	PUNCT
taxlaw-12356	395	6	“	"	PUNCT
taxlaw-12356	395	7	[	[	X
taxlaw-12356	395	8	t]he	t]he	ADV
taxlaw-12356	395	9	legislative	legislative	ADJ
taxlaw-12356	395	10	actions	action	NOUN
taxlaw-12356	395	11	challenged	challenge	VERB
taxlaw-12356	395	12	in	in	ADP
taxlaw-12356	395	13	this	this	DET
taxlaw-12356	395	14	case	case	NOUN
taxlaw-12356	395	15	,	,	PUNCT
taxlaw-12356	395	16	the	the	DET
taxlaw-12356	395	17	authorization	authorization	NOUN
taxlaw-12356	395	18	of	of	ADP
taxlaw-12356	395	19	tax	tax	NOUN
taxlaw-12356	395	20	credits	credit	NOUN
taxlaw-12356	395	21	under	under	ADP
taxlaw-12356	395	22	the	the	DET
taxlaw-12356	395	23	ftcsp	ftcsp	NOUN
taxlaw-12356	395	24	and	and	CCONJ
taxlaw-12356	395	25	the	the	DET
taxlaw-12356	395	26	payment	payment	NOUN
taxlaw-12356	395	27	of	of	ADP
taxlaw-12356	395	28	private	private	ADJ
taxlaw-12356	395	29	funds	fund	NOUN
taxlaw-12356	395	30	to	to	ADP
taxlaw-12356	395	31	private	private	ADJ
taxlaw-12356	395	32	schools	school	NOUN
taxlaw-12356	395	33	via	via	ADP
taxlaw-12356	395	34	scholarships	scholarship	NOUN
taxlaw-12356	395	35	authorized	authorize	VERB
taxlaw-12356	395	36	under	under	ADP
taxlaw-12356	395	37	the	the	DET
taxlaw-12356	395	38	ftcsp	ftcsp	NOUN
taxlaw-12356	395	39	,	,	PUNCT
taxlaw-12356	395	40	involve	involve	VERB
taxlaw-12356	395	41	no	no	DET
taxlaw-12356	395	42	appropriation	appropriation	NOUN
taxlaw-12356	395	43	from	from	ADP
taxlaw-12356	395	44	the	the	DET
taxlaw-12356	395	45	public	public	ADJ
taxlaw-12356	395	46	treasury	treasury	NOUN
taxlaw-12356	395	47	.	.	PUNCT
taxlaw-12356	396	1	the	the	DET
taxlaw-12356	396	2	program	program	NOUN
taxlaw-12356	396	3	is	be	AUX
taxlaw-12356	396	4	funded	fund	VERB
taxlaw-12356	396	5	through	through	ADP
taxlaw-12356	396	6	voluntary	voluntary	ADJ
taxlaw-12356	396	7	,	,	PUNCT
taxlaw-12356	396	8	private	private	ADJ
taxlaw-12356	396	9	donations	donation	NOUN
taxlaw-12356	396	10	by	by	ADP
taxlaw-12356	396	11	individual	individual	ADJ
taxlaw-12356	396	12	and	and	CCONJ
taxlaw-12356	396	13	corporate	corporate	ADJ
taxlaw-12356	396	14	taxpayers	taxpayer	NOUN
taxlaw-12356	396	15	.	.	PUNCT
taxlaw-12356	396	16	”	"	PUNCT
taxlaw-12356	396	17	)	)	PUNCT
taxlaw-12356	396	18	.	.	PUNCT
taxlaw-12356	397	1	about	about	ADP
taxlaw-12356	397	2	:	:	PUNCT
taxlaw-12356	397	3	blank	blank	PROPN
taxlaw-12356	397	4	columbia	columbia	PROPN
taxlaw-12356	397	5	journal	journal	PROPN
taxlaw-12356	397	6	of	of	ADP
taxlaw-12356	397	7	tax	tax	NOUN
taxlaw-12356	397	8	law	law	NOUN
taxlaw-12356	398	1	[	[	X
taxlaw-12356	398	2	vol	vol	NOUN
taxlaw-12356	398	3	:	:	PUNCT
taxlaw-12356	398	4	15:1	15:1	NUM
taxlaw-12356	398	5	92	92	NUM
taxlaw-12356	398	6	so	so	ADV
taxlaw-12356	398	7	prevalent:91	prevalent:91	PUNCT
taxlaw-12356	398	8	they	they	PRON
taxlaw-12356	398	9	circumvent	circumvent	VERB
taxlaw-12356	398	10	no	no	DET
taxlaw-12356	398	11	-	-	PUNCT
taxlaw-12356	398	12	aid	aid	NOUN
taxlaw-12356	398	13	provisions	provision	NOUN
taxlaw-12356	398	14	.	.	PUNCT
taxlaw-12356	399	1	no	no	DET
taxlaw-12356	399	2	-	-	PUNCT
taxlaw-12356	399	3	aid	aid	NOUN
taxlaw-12356	399	4	provisions	provision	NOUN
taxlaw-12356	399	5	forbade	forbid	VERB
taxlaw-12356	399	6	government	government	NOUN
taxlaw-12356	399	7	funding	funding	NOUN
taxlaw-12356	399	8	of	of	ADP
taxlaw-12356	399	9	religious	religious	ADJ
taxlaw-12356	399	10	schools	school	NOUN
taxlaw-12356	399	11	.	.	PUNCT
taxlaw-12356	400	1	in	in	ADP
taxlaw-12356	400	2	these	these	DET
taxlaw-12356	400	3	states	state	NOUN
taxlaw-12356	400	4	,	,	PUNCT
taxlaw-12356	400	5	however	however	ADV
taxlaw-12356	400	6	,	,	PUNCT
taxlaw-12356	400	7	tax	tax	NOUN
taxlaw-12356	400	8	credits	credit	NOUN
taxlaw-12356	400	9	were	be	AUX
taxlaw-12356	400	10	not	not	PART
taxlaw-12356	400	11	interpreted	interpret	VERB
taxlaw-12356	400	12	as	as	ADP
taxlaw-12356	400	13	government	government	NOUN
taxlaw-12356	400	14	funding	funding	NOUN
taxlaw-12356	400	15	,	,	PUNCT
taxlaw-12356	400	16	so	so	SCONJ
taxlaw-12356	400	17	they	they	PRON
taxlaw-12356	400	18	allowed	allow	VERB
taxlaw-12356	400	19	the	the	DET
taxlaw-12356	400	20	government	government	NOUN
taxlaw-12356	400	21	to	to	PART
taxlaw-12356	400	22	support	support	VERB
taxlaw-12356	400	23	religious	religious	ADJ
taxlaw-12356	400	24	schools	school	NOUN
taxlaw-12356	400	25	and	and	CCONJ
taxlaw-12356	400	26	comply	comply	VERB
taxlaw-12356	400	27	with	with	ADP
taxlaw-12356	400	28	no	no	DET
taxlaw-12356	400	29	-	-	PUNCT
taxlaw-12356	400	30	aid	aid	NOUN
taxlaw-12356	400	31	provisions	provision	NOUN
taxlaw-12356	400	32	.	.	PUNCT
taxlaw-12356	401	1	consider	consider	VERB
taxlaw-12356	401	2	florida	florida	PROPN
taxlaw-12356	401	3	,	,	PUNCT
taxlaw-12356	401	4	for	for	ADP
taxlaw-12356	401	5	instance	instance	NOUN
taxlaw-12356	401	6	.	.	PUNCT
taxlaw-12356	402	1	its	its	PRON
taxlaw-12356	402	2	no	no	DET
taxlaw-12356	402	3	-	-	PUNCT
taxlaw-12356	402	4	aid	aid	NOUN
taxlaw-12356	402	5	provision	provision	NOUN
taxlaw-12356	402	6	states	state	VERB
taxlaw-12356	402	7	that	that	SCONJ
taxlaw-12356	402	8	“	"	PUNCT
taxlaw-12356	402	9	[	[	X
taxlaw-12356	402	10	n]o	n]o	NOUN
taxlaw-12356	402	11	revenue	revenue	NOUN
taxlaw-12356	402	12	of	of	ADP
taxlaw-12356	402	13	the	the	DET
taxlaw-12356	402	14	state	state	NOUN
taxlaw-12356	402	15	or	or	CCONJ
taxlaw-12356	402	16	any	any	DET
taxlaw-12356	402	17	political	political	ADJ
taxlaw-12356	402	18	subdivision	subdivision	NOUN
taxlaw-12356	402	19	or	or	CCONJ
taxlaw-12356	402	20	agency	agency	NOUN
taxlaw-12356	402	21	thereof	thereof	ADV
taxlaw-12356	402	22	shall	shall	AUX
taxlaw-12356	402	23	ever	ever	ADV
taxlaw-12356	402	24	be	be	AUX
taxlaw-12356	402	25	taken	take	VERB
taxlaw-12356	402	26	from	from	ADP
taxlaw-12356	402	27	the	the	DET
taxlaw-12356	402	28	public	public	ADJ
taxlaw-12356	402	29	treasury	treasury	NOUN
taxlaw-12356	402	30	directly	directly	ADV
taxlaw-12356	402	31	or	or	CCONJ
taxlaw-12356	402	32	indirectly	indirectly	ADV
taxlaw-12356	402	33	in	in	ADP
taxlaw-12356	402	34	aid	aid	NOUN
taxlaw-12356	402	35	of	of	ADP
taxlaw-12356	402	36	any	any	DET
taxlaw-12356	402	37	church	church	NOUN
taxlaw-12356	402	38	,	,	PUNCT
taxlaw-12356	402	39	sect	sect	NOUN
taxlaw-12356	402	40	,	,	PUNCT
taxlaw-12356	402	41	or	or	CCONJ
taxlaw-12356	402	42	religious	religious	ADJ
taxlaw-12356	402	43	denomination	denomination	NOUN
taxlaw-12356	402	44	or	or	CCONJ
taxlaw-12356	402	45	in	in	ADP
taxlaw-12356	402	46	aid	aid	NOUN
taxlaw-12356	402	47	of	of	ADP
taxlaw-12356	402	48	any	any	DET
taxlaw-12356	402	49	sectarian	sectarian	ADJ
taxlaw-12356	402	50	institution	institution	NOUN
taxlaw-12356	402	51	.	.	PUNCT
taxlaw-12356	403	1	”92	”92	ADJ
taxlaw-12356	403	2	the	the	DET
taxlaw-12356	403	3	state	state	NOUN
taxlaw-12356	403	4	provides	provide	VERB
taxlaw-12356	403	5	tax	tax	NOUN
taxlaw-12356	403	6	credits	credit	NOUN
taxlaw-12356	403	7	to	to	PART
taxlaw-12356	403	8	donors	donor	NOUN
taxlaw-12356	403	9	to	to	ADP
taxlaw-12356	403	10	organizations	organization	NOUN
taxlaw-12356	403	11	that	that	PRON
taxlaw-12356	403	12	provide	provide	VERB
taxlaw-12356	403	13	scholarships	scholarship	NOUN
taxlaw-12356	403	14	,	,	PUNCT
taxlaw-12356	403	15	including	include	VERB
taxlaw-12356	403	16	to	to	ADP
taxlaw-12356	403	17	religious	religious	ADJ
taxlaw-12356	403	18	schools.93	schools.93	NOUN
taxlaw-12356	403	19	when	when	SCONJ
taxlaw-12356	403	20	taxpayers	taxpayer	NOUN
taxlaw-12356	403	21	challenged	challenge	VERB
taxlaw-12356	403	22	the	the	DET
taxlaw-12356	403	23	tax	tax	NOUN
taxlaw-12356	403	24	credits	credit	NOUN
taxlaw-12356	403	25	for	for	ADP
taxlaw-12356	403	26	violating	violate	VERB
taxlaw-12356	403	27	the	the	DET
taxlaw-12356	403	28	no	no	DET
taxlaw-12356	403	29	-	-	PUNCT
taxlaw-12356	403	30	aid	aid	NOUN
taxlaw-12356	403	31	provision	provision	NOUN
taxlaw-12356	403	32	back	back	ADV
taxlaw-12356	403	33	in	in	ADP
taxlaw-12356	403	34	2016	2016	NUM
taxlaw-12356	403	35	,	,	PUNCT
taxlaw-12356	403	36	florida	florida	PROPN
taxlaw-12356	403	37	courts	court	NOUN
taxlaw-12356	403	38	found	find	VERB
taxlaw-12356	403	39	that	that	SCONJ
taxlaw-12356	403	40	the	the	DET
taxlaw-12356	403	41	plaintiffs	plaintiff	NOUN
taxlaw-12356	403	42	lacked	lack	VERB
taxlaw-12356	403	43	standing.94	standing.94	PROPN
taxlaw-12356	403	44	florida	florida	PROPN
taxlaw-12356	403	45	taxpayers	taxpayer	NOUN
taxlaw-12356	403	46	have	have	AUX
taxlaw-12356	403	47	standing	stand	VERB
taxlaw-12356	403	48	where	where	SCONJ
taxlaw-12356	403	49	they	they	PRON
taxlaw-12356	403	50	can	can	AUX
taxlaw-12356	403	51	show	show	VERB
taxlaw-12356	403	52	that	that	DET
taxlaw-12356	403	53	government	government	NOUN
taxlaw-12356	403	54	spending	spending	NOUN
taxlaw-12356	403	55	or	or	CCONJ
taxlaw-12356	403	56	taxing	tax	VERB
taxlaw-12356	403	57	violates	violate	VERB
taxlaw-12356	403	58	a	a	DET
taxlaw-12356	403	59	specific	specific	ADJ
taxlaw-12356	403	60	constitutional	constitutional	ADJ
taxlaw-12356	403	61	limit	limit	NOUN
taxlaw-12356	403	62	on	on	ADP
taxlaw-12356	403	63	the	the	DET
taxlaw-12356	403	64	government	government	NOUN
taxlaw-12356	403	65	’s	’s	PART
taxlaw-12356	403	66	powers	power	NOUN
taxlaw-12356	403	67	to	to	PART
taxlaw-12356	403	68	tax	tax	VERB
taxlaw-12356	403	69	and	and	CCONJ
taxlaw-12356	403	70	spend	spend	NOUN
taxlaw-12356	403	71	.	.	PUNCT
taxlaw-12356	404	1	here	here	ADV
taxlaw-12356	404	2	,	,	PUNCT
taxlaw-12356	404	3	“	"	PUNCT
taxlaw-12356	404	4	[	[	X
taxlaw-12356	404	5	b]ecause	b]ecause	ADP
taxlaw-12356	404	6	there	there	PRON
taxlaw-12356	404	7	was	be	VERB
taxlaw-12356	404	8	no	no	DET
taxlaw-12356	404	9	diversion	diversion	NOUN
taxlaw-12356	404	10	of	of	ADP
taxlaw-12356	404	11	any	any	DET
taxlaw-12356	404	12	state	state	NOUN
taxlaw-12356	404	13	revenues	revenue	NOUN
taxlaw-12356	404	14	from	from	ADP
taxlaw-12356	404	15	public	public	ADJ
taxlaw-12356	404	16	schools	school	NOUN
taxlaw-12356	404	17	to	to	ADP
taxlaw-12356	404	18	private	private	ADJ
taxlaw-12356	404	19	schools	school	NOUN
taxlaw-12356	404	20	through	through	ADP
taxlaw-12356	404	21	the	the	DET
taxlaw-12356	404	22	operation	operation	NOUN
taxlaw-12356	404	23	of	of	ADP
taxlaw-12356	404	24	”	"	PUNCT
taxlaw-12356	404	25	the	the	DET
taxlaw-12356	404	26	tax	tax	NOUN
taxlaw-12356	404	27	credits	credit	NOUN
taxlaw-12356	404	28	,	,	PUNCT
taxlaw-12356	404	29	the	the	DET
taxlaw-12356	404	30	plaintiffs	plaintiff	NOUN
taxlaw-12356	404	31	could	could	AUX
taxlaw-12356	404	32	not	not	PART
taxlaw-12356	404	33	make	make	VERB
taxlaw-12356	404	34	that	that	SCONJ
taxlaw-12356	404	35	showing.95	showing.95	NOUN
taxlaw-12356	404	36	accordingly	accordingly	ADV
taxlaw-12356	404	37	,	,	PUNCT
taxlaw-12356	404	38	the	the	DET
taxlaw-12356	404	39	tax	tax	NOUN
taxlaw-12356	404	40	credit	credit	NOUN
taxlaw-12356	404	41	system	system	NOUN
taxlaw-12356	404	42	and	and	CCONJ
taxlaw-12356	404	43	the	the	DET
taxlaw-12356	404	44	no	no	DET
taxlaw-12356	404	45	-	-	PUNCT
taxlaw-12356	404	46	aid	aid	NOUN
taxlaw-12356	404	47	provision	provision	NOUN
taxlaw-12356	404	48	were	be	AUX
taxlaw-12356	404	49	left	leave	VERB
taxlaw-12356	404	50	to	to	PART
taxlaw-12356	404	51	coexist	coexist	VERB
taxlaw-12356	404	52	.	.	PUNCT
taxlaw-12356	405	1	the	the	DET
taxlaw-12356	405	2	court	court	NOUN
taxlaw-12356	405	3	then	then	ADV
taxlaw-12356	405	4	distinguished	distinguish	VERB
taxlaw-12356	405	5	another	another	DET
taxlaw-12356	405	6	florida	florida	PROPN
taxlaw-12356	405	7	case	case	NOUN
taxlaw-12356	405	8	,	,	PUNCT
taxlaw-12356	405	9	where	where	SCONJ
taxlaw-12356	405	10	taxpayers	taxpayer	NOUN
taxlaw-12356	405	11	challenged	challenge	VERB
taxlaw-12356	405	12	“	"	PUNCT
taxlaw-12356	405	13	statutes	statute	NOUN
taxlaw-12356	405	14	that	that	PRON
taxlaw-12356	405	15	authorized	authorize	VERB
taxlaw-12356	405	16	the	the	DET
taxlaw-12356	405	17	state	state	NOUN
taxlaw-12356	405	18	to	to	PART
taxlaw-12356	405	19	direct	direct	VERB
taxlaw-12356	405	20	appropriations	appropriation	NOUN
taxlaw-12356	405	21	to	to	ADP
taxlaw-12356	405	22	sectarian	sectarian	ADJ
taxlaw-12356	405	23	institutions	institution	NOUN
taxlaw-12356	405	24	.	.	PUNCT
taxlaw-12356	406	1	”96	”96	ADV
taxlaw-12356	406	2	without	without	ADP
taxlaw-12356	406	3	the	the	DET
taxlaw-12356	406	4	structure	structure	NOUN
taxlaw-12356	406	5	of	of	ADP
taxlaw-12356	406	6	the	the	DET
taxlaw-12356	406	7	tax	tax	NOUN
taxlaw-12356	406	8	credit	credit	NOUN
taxlaw-12356	406	9	,	,	PUNCT
taxlaw-12356	406	10	those	those	DET
taxlaw-12356	406	11	taxpayers	taxpayer	NOUN
taxlaw-12356	406	12	had	have	AUX
taxlaw-12356	406	13	standing	stand	VERB
taxlaw-12356	406	14	because	because	SCONJ
taxlaw-12356	406	15	they	they	PRON
taxlaw-12356	406	16	alleged	allege	VERB
taxlaw-12356	406	17	that	that	SCONJ
taxlaw-12356	406	18	state	state	NOUN
taxlaw-12356	406	19	statutes	statute	NOUN
taxlaw-12356	406	20	allowed	allow	VERB
taxlaw-12356	406	21	appropriations	appropriation	NOUN
taxlaw-12356	406	22	to	to	PART
taxlaw-12356	406	23	aid	aid	VERB
taxlaw-12356	406	24	sectarian	sectarian	ADJ
taxlaw-12356	406	25	institutions.97	institutions.97	NOUN
taxlaw-12356	406	26	this	this	DET
taxlaw-12356	406	27	example	example	NOUN
taxlaw-12356	406	28	illustrates	illustrate	VERB
taxlaw-12356	406	29	why	why	SCONJ
taxlaw-12356	406	30	states	state	NOUN
taxlaw-12356	406	31	aid	aid	VERB
taxlaw-12356	406	32	religious	religious	ADJ
taxlaw-12356	406	33	schools	school	NOUN
taxlaw-12356	406	34	through	through	ADP
taxlaw-12356	406	35	tax	tax	NOUN
taxlaw-12356	406	36	credits	credit	NOUN
taxlaw-12356	406	37	rather	rather	ADV
taxlaw-12356	406	38	than	than	ADP
taxlaw-12356	406	39	by	by	ADP
taxlaw-12356	406	40	direct	direct	ADJ
taxlaw-12356	406	41	means	mean	NOUN
taxlaw-12356	406	42	of	of	ADP
taxlaw-12356	406	43	funding	funding	NOUN
taxlaw-12356	406	44	—	—	PUNCT
taxlaw-12356	406	45	many	many	ADJ
taxlaw-12356	406	46	states	state	NOUN
taxlaw-12356	406	47	thought	think	VERB
taxlaw-12356	406	48	they	they	PRON
taxlaw-12356	406	49	were	be	AUX
taxlaw-12356	406	50	required	require	VERB
taxlaw-12356	406	51	to	to	PART
taxlaw-12356	406	52	do	do	VERB
taxlaw-12356	406	53	so	so	ADV
taxlaw-12356	406	54	by	by	ADP
taxlaw-12356	406	55	their	their	PRON
taxlaw-12356	406	56	no	no	DET
taxlaw-12356	406	57	-	-	PUNCT
taxlaw-12356	406	58	aid	aid	NOUN
taxlaw-12356	406	59	provisions	provision	NOUN
taxlaw-12356	406	60	.	.	PUNCT
taxlaw-12356	407	1	the	the	DET
taxlaw-12356	407	2	tax	tax	NOUN
taxlaw-12356	407	3	credit	credit	NOUN
taxlaw-12356	407	4	system	system	NOUN
taxlaw-12356	407	5	arose	arise	VERB
taxlaw-12356	407	6	not	not	PART
taxlaw-12356	407	7	because	because	SCONJ
taxlaw-12356	407	8	states	state	NOUN
taxlaw-12356	407	9	thought	think	VERB
taxlaw-12356	407	10	it	it	PRON
taxlaw-12356	407	11	was	be	AUX
taxlaw-12356	407	12	the	the	DET
taxlaw-12356	407	13	best	good	ADJ
taxlaw-12356	407	14	way	way	NOUN
taxlaw-12356	407	15	to	to	PART
taxlaw-12356	407	16	support	support	VERB
taxlaw-12356	407	17	private	private	ADJ
taxlaw-12356	407	18	schools	school	NOUN
taxlaw-12356	407	19	,	,	PUNCT
taxlaw-12356	407	20	but	but	CCONJ
taxlaw-12356	407	21	because	because	SCONJ
taxlaw-12356	407	22	it	it	PRON
taxlaw-12356	407	23	was	be	AUX
taxlaw-12356	407	24	the	the	DET
taxlaw-12356	407	25	only	only	ADJ
taxlaw-12356	407	26	way	way	NOUN
taxlaw-12356	407	27	they	they	PRON
taxlaw-12356	407	28	thought	think	VERB
taxlaw-12356	407	29	they	they	PRON
taxlaw-12356	407	30	could	could	AUX
taxlaw-12356	407	31	do	do	VERB
taxlaw-12356	407	32	so	so	ADV
taxlaw-12356	407	33	constitutionally	constitutionally	ADV
taxlaw-12356	407	34	.	.	PUNCT
taxlaw-12356	408	1	this	this	PRON
taxlaw-12356	408	2	led	lead	VERB
taxlaw-12356	408	3	to	to	ADP
taxlaw-12356	408	4	the	the	DET
taxlaw-12356	408	5	tax	tax	NOUN
taxlaw-12356	408	6	credit	credit	NOUN
taxlaw-12356	408	7	scheme	scheme	NOUN
taxlaw-12356	408	8	used	use	VERB
taxlaw-12356	408	9	by	by	ADP
taxlaw-12356	408	10	states	state	NOUN
taxlaw-12356	408	11	today	today	NOUN
taxlaw-12356	408	12	:	:	PUNCT
taxlaw-12356	408	13	taxpayers	taxpayer	NOUN
taxlaw-12356	408	14	make	make	VERB
taxlaw-12356	408	15	contributions	contribution	NOUN
taxlaw-12356	408	16	to	to	ADP
taxlaw-12356	408	17	non	non	ADJ
taxlaw-12356	408	18	-	-	NOUN
taxlaw-12356	408	19	profit	profit	ADJ
taxlaw-12356	408	20	organizations,98	organizations,98	NOUN
taxlaw-12356	408	21	in	in	ADP
taxlaw-12356	408	22	some	some	DET
taxlaw-12356	408	23	states	state	NOUN
taxlaw-12356	408	24	with	with	ADP
taxlaw-12356	408	25	the	the	DET
taxlaw-12356	408	26	option	option	NOUN
taxlaw-12356	408	27	to	to	PART
taxlaw-12356	408	28	indicate	indicate	VERB
taxlaw-12356	408	29	which	which	DET
taxlaw-12356	408	30	school	school	NOUN
taxlaw-12356	408	31	or	or	CCONJ
taxlaw-12356	408	32	child	child	NOUN
taxlaw-12356	408	33	their	their	PRON
taxlaw-12356	408	34	contribution	contribution	NOUN
taxlaw-12356	408	35	should	should	AUX
taxlaw-12356	408	36	be	be	AUX
taxlaw-12356	408	37	directed	direct	VERB
taxlaw-12356	408	38	to.99	to.99	NOUN
taxlaw-12356	408	39	those	those	DET
taxlaw-12356	408	40	organizations	organization	NOUN
taxlaw-12356	408	41	direct	direct	VERB
taxlaw-12356	408	42	most	most	ADJ
taxlaw-12356	408	43	of	of	ADP
taxlaw-12356	408	44	that	that	DET
taxlaw-12356	408	45	money	money	NOUN
taxlaw-12356	408	46	to	to	PART
taxlaw-12356	408	47	private	private	VERB
taxlaw-12356	408	48	91	91	NUM
taxlaw-12356	408	49	in	in	ADP
taxlaw-12356	408	50	2008	2008	NUM
taxlaw-12356	408	51	,	,	PUNCT
taxlaw-12356	408	52	when	when	SCONJ
taxlaw-12356	408	53	georgia	georgia	PROPN
taxlaw-12356	408	54	passed	pass	VERB
taxlaw-12356	408	55	its	its	PRON
taxlaw-12356	408	56	qualified	qualified	ADJ
taxlaw-12356	408	57	education	education	NOUN
taxlaw-12356	408	58	expense	expense	NOUN
taxlaw-12356	408	59	credit	credit	NOUN
taxlaw-12356	408	60	,	,	PUNCT
taxlaw-12356	408	61	five	five	NUM
taxlaw-12356	408	62	other	other	ADJ
taxlaw-12356	408	63	states	state	NOUN
taxlaw-12356	408	64	already	already	ADV
taxlaw-12356	408	65	had	have	VERB
taxlaw-12356	408	66	similar	similar	ADJ
taxlaw-12356	408	67	programs	program	NOUN
taxlaw-12356	408	68	.	.	PUNCT
taxlaw-12356	409	1	delon	delon	PROPN
taxlaw-12356	409	2	pinto	pinto	PROPN
taxlaw-12356	409	3	&	&	CCONJ
taxlaw-12356	409	4	wade	wade	PROPN
taxlaw-12356	409	5	walker	walker	PROPN
taxlaw-12356	409	6	,	,	PUNCT
taxlaw-12356	409	7	elementary	elementary	ADJ
taxlaw-12356	409	8	and	and	CCONJ
taxlaw-12356	409	9	secondary	secondary	ADJ
taxlaw-12356	409	10	education	education	NOUN
taxlaw-12356	409	11	:	:	PUNCT
taxlaw-12356	409	12	amend	amend	VERB
taxlaw-12356	409	13	titles	title	NOUN
taxlaw-12356	409	14	20	20	NUM
taxlaw-12356	409	15	and	and	CCONJ
taxlaw-12356	409	16	48	48	NUM
taxlaw-12356	409	17	of	of	ADP
taxlaw-12356	409	18	the	the	DET
taxlaw-12356	409	19	official	official	ADJ
taxlaw-12356	409	20	code	code	NOUN
taxlaw-12356	409	21	of	of	ADP
taxlaw-12356	409	22	georgia	georgia	PROPN
taxlaw-12356	409	23	annotated	annotate	VERB
taxlaw-12356	409	24	relating	relate	VERB
taxlaw-12356	409	25	,	,	PUNCT
taxlaw-12356	409	26	respectively	respectively	ADV
taxlaw-12356	409	27	to	to	ADP
taxlaw-12356	409	28	education	education	NOUN
taxlaw-12356	409	29	and	and	CCONJ
taxlaw-12356	409	30	revenue	revenue	NOUN
taxlaw-12356	409	31	taxation	taxation	NOUN
taxlaw-12356	409	32	,	,	PUNCT
taxlaw-12356	409	33	so	so	SCONJ
taxlaw-12356	409	34	as	as	SCONJ
taxlaw-12356	409	35	to	to	PART
taxlaw-12356	409	36	provide	provide	VERB
taxlaw-12356	409	37	for	for	ADP
taxlaw-12356	409	38	a	a	DET
taxlaw-12356	409	39	program	program	NOUN
taxlaw-12356	409	40	of	of	ADP
taxlaw-12356	409	41	educational	educational	ADJ
taxlaw-12356	409	42	improvement	improvement	NOUN
taxlaw-12356	409	43	;	;	PUNCT
taxlaw-12356	409	44	25	25	NUM
taxlaw-12356	409	45	ga	ga	PROPN
taxlaw-12356	409	46	.	.	PUNCT
taxlaw-12356	409	47	st	st	PROPN
taxlaw-12356	409	48	.	.	PROPN
taxlaw-12356	409	49	u.	u.	PROPN
taxlaw-12356	409	50	l.	l.	PROPN
taxlaw-12356	409	51	rev	rev	PROPN
taxlaw-12356	409	52	.	.	PROPN
taxlaw-12356	409	53	73	73	NUM
taxlaw-12356	409	54	,	,	PUNCT
taxlaw-12356	409	55	82	82	NUM
taxlaw-12356	409	56	(	(	PUNCT
taxlaw-12356	409	57	2008	2008	NUM
taxlaw-12356	409	58	)	)	PUNCT
taxlaw-12356	409	59	(	(	PUNCT
taxlaw-12356	409	60	arizona	arizona	PROPN
taxlaw-12356	409	61	,	,	PUNCT
taxlaw-12356	409	62	florida	florida	PROPN
taxlaw-12356	409	63	,	,	PUNCT
taxlaw-12356	409	64	pennsylvania	pennsylvania	PROPN
taxlaw-12356	409	65	,	,	PUNCT
taxlaw-12356	409	66	iowa	iowa	PROPN
taxlaw-12356	409	67	,	,	PUNCT
taxlaw-12356	409	68	and	and	CCONJ
taxlaw-12356	409	69	rhode	rhode	PROPN
taxlaw-12356	409	70	island	island	PROPN
taxlaw-12356	409	71	)	)	PUNCT
taxlaw-12356	409	72	.	.	PUNCT
taxlaw-12356	410	1	92	92	NUM
taxlaw-12356	410	2	fla	fla	NOUN
taxlaw-12356	410	3	.	.	PUNCT
taxlaw-12356	411	1	const	const	PROPN
taxlaw-12356	411	2	.	.	PUNCT
taxlaw-12356	412	1	art	art	NOUN
taxlaw-12356	412	2	.	.	PUNCT
taxlaw-12356	413	1	i	i	PRON
taxlaw-12356	413	2	,	,	PUNCT
taxlaw-12356	413	3	§	§	PROPN
taxlaw-12356	413	4	3	3	NUM
taxlaw-12356	413	5	.	.	X
taxlaw-12356	413	6	93	93	NUM
taxlaw-12356	413	7	mccall	mccall	NOUN
taxlaw-12356	413	8	,	,	PUNCT
taxlaw-12356	413	9	199	199	NUM
taxlaw-12356	413	10	so	so	ADV
taxlaw-12356	413	11	.	.	PUNCT
taxlaw-12356	414	1	3d	3d	NOUN
taxlaw-12356	414	2	at	at	ADP
taxlaw-12356	414	3	363	363	NUM
taxlaw-12356	414	4	.	.	PUNCT
taxlaw-12356	414	5	94	94	NUM
taxlaw-12356	415	1	i	i	PRON
taxlaw-12356	415	2	d.	d.	PROPN
taxlaw-12356	415	3	at	at	ADP
taxlaw-12356	415	4	359	359	NUM
taxlaw-12356	415	5	.	.	PUNCT
taxlaw-12356	416	1	95	95	NUM
taxlaw-12356	417	1	i	i	PRON
taxlaw-12356	417	2	d.	d.	PROPN
taxlaw-12356	417	3	at	at	ADP
taxlaw-12356	417	4	366	366	NUM
taxlaw-12356	417	5	.	.	PUNCT
taxlaw-12356	418	1	96	96	NUM
taxlaw-12356	419	1	i	i	PRON
taxlaw-12356	419	2	d.	d.	NOUN
taxlaw-12356	419	3	at	at	ADP
taxlaw-12356	419	4	359	359	NUM
taxlaw-12356	419	5	(	(	PUNCT
taxlaw-12356	419	6	emphasis	emphasis	NOUN
taxlaw-12356	419	7	added	add	VERB
taxlaw-12356	419	8	)	)	PUNCT
taxlaw-12356	419	9	(	(	PUNCT
taxlaw-12356	419	10	describing	describe	VERB
taxlaw-12356	419	11	council	council	NOUN
taxlaw-12356	419	12	for	for	ADP
taxlaw-12356	419	13	secular	secular	ADJ
taxlaw-12356	419	14	humanism	humanism	NOUN
taxlaw-12356	419	15	,	,	PUNCT
taxlaw-12356	419	16	inc	inc	PROPN
taxlaw-12356	419	17	.	.	PROPN
taxlaw-12356	420	1	v.	v.	PROPN
taxlaw-12356	420	2	mcneil	mcneil	PROPN
taxlaw-12356	420	3	,	,	PUNCT
taxlaw-12356	420	4	44	44	NUM
taxlaw-12356	420	5	so	so	ADV
taxlaw-12356	420	6	.	.	PUNCT
taxlaw-12356	421	1	3d	3d	NUM
taxlaw-12356	421	2	112	112	NUM
taxlaw-12356	421	3	(	(	PUNCT
taxlaw-12356	421	4	fla	fla	PROPN
taxlaw-12356	421	5	.	.	PUNCT
taxlaw-12356	421	6	dist	dist	PROPN
taxlaw-12356	421	7	.	.	PUNCT
taxlaw-12356	422	1	ct	ct	PROPN
taxlaw-12356	422	2	.	.	PUNCT
taxlaw-12356	423	1	app	app	PROPN
taxlaw-12356	423	2	.	.	PROPN
taxlaw-12356	423	3	2010	2010	NUM
taxlaw-12356	423	4	)	)	PUNCT
taxlaw-12356	423	5	)	)	PUNCT
taxlaw-12356	423	6	.	.	PUNCT
taxlaw-12356	424	1	97	97	NUM
taxlaw-12356	424	2	see	see	VERB
taxlaw-12356	424	3	council	council	NOUN
taxlaw-12356	424	4	for	for	ADP
taxlaw-12356	424	5	secular	secular	ADJ
taxlaw-12356	424	6	humanism	humanism	NOUN
taxlaw-12356	424	7	,	,	PUNCT
taxlaw-12356	424	8	44	44	NUM
taxlaw-12356	424	9	so	so	ADV
taxlaw-12356	424	10	.	.	PUNCT
taxlaw-12356	425	1	3d	3d	NUM
taxlaw-12356	425	2	112	112	NUM
taxlaw-12356	425	3	,	,	PUNCT
taxlaw-12356	425	4	122	122	NUM
taxlaw-12356	425	5	(	(	PUNCT
taxlaw-12356	425	6	fla	fla	PROPN
taxlaw-12356	425	7	.	.	PUNCT
taxlaw-12356	425	8	dist	dist	PROPN
taxlaw-12356	425	9	.	.	PUNCT
taxlaw-12356	426	1	ct	ct	PROPN
taxlaw-12356	426	2	.	.	PUNCT
taxlaw-12356	427	1	app	app	PROPN
taxlaw-12356	427	2	.	.	PROPN
taxlaw-12356	428	1	2010	2010	NUM
taxlaw-12356	428	2	)	)	PUNCT
taxlaw-12356	428	3	.	.	PUNCT
taxlaw-12356	429	1	98	98	NUM
taxlaw-12356	429	2	in	in	ADP
taxlaw-12356	429	3	georgia	georgia	PROPN
taxlaw-12356	429	4	,	,	PUNCT
taxlaw-12356	429	5	a	a	DET
taxlaw-12356	429	6	student	student	NOUN
taxlaw-12356	429	7	scholarship	scholarship	NOUN
taxlaw-12356	429	8	organization	organization	NOUN
taxlaw-12356	429	9	must	must	AUX
taxlaw-12356	429	10	use	use	VERB
taxlaw-12356	429	11	“	"	PUNCT
taxlaw-12356	429	12	at	at	ADV
taxlaw-12356	429	13	least	least	ADV
taxlaw-12356	429	14	90	90	NUM
taxlaw-12356	429	15	percent	percent	NOUN
taxlaw-12356	429	16	of	of	ADP
taxlaw-12356	429	17	its	its	PRON
taxlaw-12356	429	18	annual	annual	ADJ
taxlaw-12356	429	19	revenue	revenue	NOUN
taxlaw-12356	429	20	received	receive	VERB
taxlaw-12356	429	21	from	from	ADP
taxlaw-12356	429	22	donations	donation	NOUN
taxlaw-12356	429	23	for	for	ADP
taxlaw-12356	429	24	scholarships	scholarship	NOUN
taxlaw-12356	429	25	or	or	CCONJ
taxlaw-12356	429	26	tuition	tuition	NOUN
taxlaw-12356	429	27	grants	grant	NOUN
taxlaw-12356	429	28	to	to	PART
taxlaw-12356	429	29	allow	allow	VERB
taxlaw-12356	429	30	students	student	NOUN
taxlaw-12356	429	31	to	to	PART
taxlaw-12356	429	32	attend	attend	VERB
taxlaw-12356	429	33	any	any	DET
taxlaw-12356	429	34	qualified	qualified	ADJ
taxlaw-12356	429	35	school	school	NOUN
taxlaw-12356	429	36	of	of	ADP
taxlaw-12356	429	37	their	their	PRON
taxlaw-12356	429	38	parents	parent	NOUN
taxlaw-12356	429	39	’	’	PART
taxlaw-12356	429	40	choice	choice	NOUN
taxlaw-12356	429	41	,	,	PUNCT
taxlaw-12356	429	42	”	"	PUNCT
taxlaw-12356	429	43	and	and	CCONJ
taxlaw-12356	429	44	may	may	AUX
taxlaw-12356	429	45	not	not	PART
taxlaw-12356	429	46	“	"	PUNCT
taxlaw-12356	429	47	[	[	X
taxlaw-12356	429	48	limit	limit	X
taxlaw-12356	429	49	]	]	PUNCT
taxlaw-12356	429	50	availability	availability	NOUN
taxlaw-12356	429	51	to	to	ADP
taxlaw-12356	429	52	only	only	ADV
taxlaw-12356	429	53	students	student	NOUN
taxlaw-12356	429	54	of	of	ADP
taxlaw-12356	429	55	one	one	NUM
taxlaw-12356	429	56	school	school	NOUN
taxlaw-12356	429	57	.	.	PUNCT
taxlaw-12356	429	58	”	"	PUNCT
taxlaw-12356	430	1	ga	ga	PROPN
taxlaw-12356	430	2	.	.	PROPN
taxlaw-12356	430	3	code	code	PROPN
taxlaw-12356	430	4	ann	ann	PROPN
taxlaw-12356	430	5	.	.	PUNCT
taxlaw-12356	431	1	§	§	PROPN
taxlaw-12356	431	2	20	20	NUM
taxlaw-12356	431	3	-	-	PUNCT
taxlaw-12356	431	4	2a-1	2a-1	PROPN
taxlaw-12356	431	5	(	(	PUNCT
taxlaw-12356	431	6	west	west	NOUN
taxlaw-12356	431	7	)	)	PUNCT
taxlaw-12356	431	8	.	.	PUNCT
taxlaw-12356	432	1	99	99	NUM
taxlaw-12356	432	2	georgia	georgia	PROPN
taxlaw-12356	432	3	goal	goal	NOUN
taxlaw-12356	432	4	scholarship	scholarship	NOUN
taxlaw-12356	432	5	program	program	PROPN
taxlaw-12356	432	6	,	,	PUNCT
taxlaw-12356	432	7	inc	inc	PROPN
taxlaw-12356	432	8	.	.	PROPN
taxlaw-12356	432	9	,	,	PUNCT
taxlaw-12356	432	10	designation	designation	NOUN
taxlaw-12356	432	11	options	option	NOUN
taxlaw-12356	432	12	,	,	PUNCT
taxlaw-12356	432	13	georgia	georgia	PROPN
taxlaw-12356	432	14	goal	goal	NOUN
taxlaw-12356	432	15	scholarship	scholarship	NOUN
taxlaw-12356	432	16	program	program	NOUN
taxlaw-12356	432	17	(	(	PUNCT
taxlaw-12356	432	18	2023	2023	NUM
taxlaw-12356	432	19	)	)	PUNCT
taxlaw-12356	432	20	,	,	PUNCT
taxlaw-12356	432	21	https://www.goalscholarship.org/for_donors/page/designation-options	https://www.goalscholarship.org/for_donors/page/designation-option	NOUN
taxlaw-12356	432	22	[	[	X
taxlaw-12356	432	23	perma.cc/	perma.cc/	ADP
taxlaw-12356	432	24	7jpj	7jpj	NOUN
taxlaw-12356	432	25	-	-	PUNCT
taxlaw-12356	432	26	fr7	fr7	NOUN
taxlaw-12356	432	27	m	m	NOUN
taxlaw-12356	432	28	]	]	X
taxlaw-12356	432	29	(	(	PUNCT
taxlaw-12356	432	30	ga	ga	PROPN
taxlaw-12356	432	31	allows	allow	VERB
taxlaw-12356	432	32	donors	donor	NOUN
taxlaw-12356	432	33	to	to	PART
taxlaw-12356	432	34	designate	designate	VERB
taxlaw-12356	432	35	school	school	NOUN
taxlaw-12356	432	36	)	)	PUNCT
taxlaw-12356	432	37	;	;	PUNCT
taxlaw-12356	432	38	king	king	PROPN
taxlaw-12356	432	39	foundation	foundation	PROPN
taxlaw-12356	432	40	dba	dba	PROPN
taxlaw-12356	432	41	arizona	arizona	PROPN
taxlaw-12356	432	42	tax	tax	NOUN
taxlaw-12356	432	43	credit	credit	NOUN
taxlaw-12356	432	44	,	,	PUNCT
taxlaw-12356	432	45	2023	2023	NUM
taxlaw-12356	432	46	]	]	PUNCT
taxlaw-12356	432	47	the	the	DET
taxlaw-12356	432	48	worst	bad	ADJ
taxlaw-12356	432	49	choice	choice	NOUN
taxlaw-12356	432	50	for	for	ADP
taxlaw-12356	432	51	school	school	NOUN
taxlaw-12356	432	52	choice	choice	NOUN
taxlaw-12356	432	53	93	93	NUM
taxlaw-12356	432	54	schools	school	NOUN
taxlaw-12356	432	55	for	for	ADP
taxlaw-12356	432	56	scholarships	scholarship	NOUN
taxlaw-12356	432	57	,	,	PUNCT
taxlaw-12356	432	58	and	and	CCONJ
taxlaw-12356	432	59	the	the	DET
taxlaw-12356	432	60	taxpayers	taxpayer	NOUN
taxlaw-12356	432	61	can	can	AUX
taxlaw-12356	432	62	claim	claim	VERB
taxlaw-12356	432	63	a	a	DET
taxlaw-12356	432	64	dollar	dollar	NOUN
taxlaw-12356	432	65	-	-	PUNCT
taxlaw-12356	432	66	for	for	ADP
taxlaw-12356	432	67	-	-	PUNCT
taxlaw-12356	432	68	dollar	dollar	NOUN
taxlaw-12356	432	69	tax	tax	NOUN
taxlaw-12356	432	70	credit	credit	NOUN
taxlaw-12356	432	71	up	up	ADP
taxlaw-12356	432	72	to	to	ADP
taxlaw-12356	432	73	a	a	DET
taxlaw-12356	432	74	certain	certain	ADJ
taxlaw-12356	432	75	amount.100	amount.100	NOUN
taxlaw-12356	432	76	in	in	ADP
taxlaw-12356	432	77	some	some	DET
taxlaw-12356	432	78	states	state	NOUN
taxlaw-12356	432	79	,	,	PUNCT
taxlaw-12356	432	80	including	include	VERB
taxlaw-12356	432	81	georgia	georgia	PROPN
taxlaw-12356	432	82	,	,	PUNCT
taxlaw-12356	432	83	the	the	DET
taxlaw-12356	432	84	only	only	ADJ
taxlaw-12356	432	85	eligibility	eligibility	NOUN
taxlaw-12356	432	86	requirement	requirement	NOUN
taxlaw-12356	432	87	for	for	ADP
taxlaw-12356	432	88	receiving	receive	VERB
taxlaw-12356	432	89	a	a	DET
taxlaw-12356	432	90	scholarship	scholarship	NOUN
taxlaw-12356	432	91	is	be	AUX
taxlaw-12356	432	92	that	that	SCONJ
taxlaw-12356	432	93	a	a	DET
taxlaw-12356	432	94	student	student	NOUN
taxlaw-12356	432	95	is	be	AUX
taxlaw-12356	432	96	transferring	transfer	VERB
taxlaw-12356	432	97	into	into	ADP
taxlaw-12356	432	98	a	a	DET
taxlaw-12356	432	99	private	private	ADJ
taxlaw-12356	432	100	school	school	NOUN
taxlaw-12356	432	101	from	from	ADP
taxlaw-12356	432	102	a	a	DET
taxlaw-12356	432	103	public	public	ADJ
taxlaw-12356	432	104	one	one	NOUN
taxlaw-12356	432	105	.	.	PUNCT
taxlaw-12356	433	1	in	in	ADP
taxlaw-12356	433	2	others	other	NOUN
taxlaw-12356	433	3	,	,	PUNCT
taxlaw-12356	433	4	students	student	NOUN
taxlaw-12356	433	5	’	'	PUNCT
taxlaw-12356	433	6	household	household	NOUN
taxlaw-12356	433	7	income	income	NOUN
taxlaw-12356	433	8	must	must	AUX
taxlaw-12356	433	9	fall	fall	VERB
taxlaw-12356	433	10	below	below	ADP
taxlaw-12356	433	11	a	a	DET
taxlaw-12356	433	12	certain	certain	ADJ
taxlaw-12356	433	13	level	level	NOUN
taxlaw-12356	433	14	,	,	PUNCT
taxlaw-12356	433	15	or	or	CCONJ
taxlaw-12356	433	16	the	the	DET
taxlaw-12356	433	17	student	student	NOUN
taxlaw-12356	433	18	must	must	AUX
taxlaw-12356	433	19	qualify	qualify	VERB
taxlaw-12356	433	20	for	for	ADP
taxlaw-12356	433	21	benefits	benefit	NOUN
taxlaw-12356	433	22	like	like	ADP
taxlaw-12356	433	23	food	food	NOUN
taxlaw-12356	433	24	assistance.101	assistance.101	PROPN
taxlaw-12356	433	25	2	2	NUM
taxlaw-12356	433	26	.	.	PUNCT
taxlaw-12356	434	1	no	no	DET
taxlaw-12356	434	2	-	-	PUNCT
taxlaw-12356	434	3	aid	aid	NOUN
taxlaw-12356	434	4	provisions	provision	NOUN
taxlaw-12356	434	5	after	after	ADP
taxlaw-12356	434	6	2017	2017	NUM
taxlaw-12356	434	7	in	in	ADP
taxlaw-12356	434	8	2017	2017	NUM
taxlaw-12356	434	9	,	,	PUNCT
taxlaw-12356	434	10	the	the	DET
taxlaw-12356	434	11	supreme	supreme	PROPN
taxlaw-12356	434	12	court	court	PROPN
taxlaw-12356	434	13	in	in	ADP
taxlaw-12356	434	14	trinity	trinity	PROPN
taxlaw-12356	434	15	lutheran	lutheran	PROPN
taxlaw-12356	434	16	held	hold	VERB
taxlaw-12356	434	17	that	that	SCONJ
taxlaw-12356	434	18	missouri	missouri	PROPN
taxlaw-12356	434	19	could	could	AUX
taxlaw-12356	434	20	not	not	PART
taxlaw-12356	434	21	,	,	PUNCT
taxlaw-12356	434	22	on	on	ADP
taxlaw-12356	434	23	the	the	DET
taxlaw-12356	434	24	basis	basis	NOUN
taxlaw-12356	434	25	of	of	ADP
taxlaw-12356	434	26	its	its	PRON
taxlaw-12356	434	27	no	no	DET
taxlaw-12356	434	28	-	-	PUNCT
taxlaw-12356	434	29	aid	aid	NOUN
taxlaw-12356	434	30	provision	provision	NOUN
taxlaw-12356	434	31	,	,	PUNCT
taxlaw-12356	434	32	exclude	exclude	VERB
taxlaw-12356	434	33	religious	religious	ADJ
taxlaw-12356	434	34	schools	school	NOUN
taxlaw-12356	434	35	from	from	ADP
taxlaw-12356	434	36	otherwise	otherwise	ADV
taxlaw-12356	434	37	available	available	ADJ
taxlaw-12356	434	38	public	public	ADJ
taxlaw-12356	434	39	benefits	benefit	NOUN
taxlaw-12356	434	40	.	.	PUNCT
taxlaw-12356	435	1	its	its	PRON
taxlaw-12356	435	2	decision	decision	NOUN
taxlaw-12356	435	3	technically	technically	ADV
taxlaw-12356	435	4	only	only	ADV
taxlaw-12356	435	5	invalidated	invalidated	ADJ
taxlaw-12356	435	6	missouri	missouri	PROPN
taxlaw-12356	435	7	’s	’s	PART
taxlaw-12356	435	8	policy	policy	NOUN
taxlaw-12356	435	9	of	of	ADP
taxlaw-12356	435	10	automatically	automatically	ADV
taxlaw-12356	435	11	disqualifying	disqualify	VERB
taxlaw-12356	435	12	religious	religious	ADJ
taxlaw-12356	435	13	schools	school	NOUN
taxlaw-12356	435	14	from	from	ADP
taxlaw-12356	435	15	competition	competition	NOUN
taxlaw-12356	435	16	for	for	ADP
taxlaw-12356	435	17	state	state	NOUN
taxlaw-12356	435	18	grants	grant	NOUN
taxlaw-12356	435	19	and	and	CCONJ
taxlaw-12356	435	20	did	do	AUX
taxlaw-12356	435	21	not	not	PART
taxlaw-12356	435	22	directly	directly	ADV
taxlaw-12356	435	23	affect	affect	VERB
taxlaw-12356	435	24	missouri	missouri	PROPN
taxlaw-12356	435	25	’s	’s	PART
taxlaw-12356	435	26	no	no	DET
taxlaw-12356	435	27	-	-	PUNCT
taxlaw-12356	435	28	aid	aid	NOUN
taxlaw-12356	435	29	provision.102	provision.102	ADP
taxlaw-12356	435	30	speculation	speculation	NOUN
taxlaw-12356	435	31	about	about	ADP
taxlaw-12356	435	32	what	what	PRON
taxlaw-12356	435	33	that	that	DET
taxlaw-12356	435	34	decision	decision	NOUN
taxlaw-12356	435	35	meant	mean	VERB
taxlaw-12356	435	36	for	for	ADP
taxlaw-12356	435	37	no	no	DET
taxlaw-12356	435	38	-	-	PUNCT
taxlaw-12356	435	39	aid	aid	NOUN
taxlaw-12356	435	40	provisions103	provisions103	PROPN
taxlaw-12356	435	41	was	be	AUX
taxlaw-12356	435	42	mostly	mostly	ADV
taxlaw-12356	435	43	resolved	resolve	VERB
taxlaw-12356	435	44	three	three	NUM
taxlaw-12356	435	45	years	year	NOUN
taxlaw-12356	435	46	later	later	ADV
taxlaw-12356	435	47	in	in	ADP
taxlaw-12356	435	48	espinoza	espinoza	PROPN
taxlaw-12356	435	49	.	.	PUNCT
taxlaw-12356	436	1	there	there	ADV
taxlaw-12356	436	2	,	,	PUNCT
taxlaw-12356	436	3	the	the	DET
taxlaw-12356	436	4	court	court	NOUN
taxlaw-12356	436	5	held	hold	VERB
taxlaw-12356	436	6	that	that	SCONJ
taxlaw-12356	436	7	montana	montana	PROPN
taxlaw-12356	436	8	’s	’s	PART
taxlaw-12356	436	9	application	application	NOUN
taxlaw-12356	436	10	of	of	ADP
taxlaw-12356	436	11	its	its	PRON
taxlaw-12356	436	12	no	no	DET
taxlaw-12356	436	13	-	-	PUNCT
taxlaw-12356	436	14	aid	aid	NOUN
taxlaw-12356	436	15	provision	provision	NOUN
taxlaw-12356	436	16	violated	violate	VERB
taxlaw-12356	436	17	free	free	ADJ
taxlaw-12356	436	18	exercise.104	exercise.104	PROPN
taxlaw-12356	436	19	finally	finally	ADV
taxlaw-12356	436	20	,	,	PUNCT
taxlaw-12356	436	21	in	in	ADP
taxlaw-12356	436	22	carson	carson	PROPN
taxlaw-12356	436	23	,	,	PUNCT
taxlaw-12356	436	24	the	the	DET
taxlaw-12356	436	25	court	court	NOUN
taxlaw-12356	436	26	repudiated	repudiate	VERB
taxlaw-12356	436	27	maine	maine	PROPN
taxlaw-12356	436	28	’s	’s	PART
taxlaw-12356	436	29	understanding	understanding	NOUN
taxlaw-12356	436	30	that	that	SCONJ
taxlaw-12356	436	31	the	the	DET
taxlaw-12356	436	32	establishment	establishment	NOUN
taxlaw-12356	436	33	clause	clause	NOUN
taxlaw-12356	436	34	prohibits	prohibit	VERB
taxlaw-12356	436	35	states	state	NOUN
taxlaw-12356	436	36	from	from	ADP
taxlaw-12356	436	37	funding	fund	VERB
taxlaw-12356	436	38	religious	religious	ADJ
taxlaw-12356	436	39	schools	school	NOUN
taxlaw-12356	436	40	.	.	PUNCT
taxlaw-12356	437	1	the	the	DET
taxlaw-12356	437	2	court	court	NOUN
taxlaw-12356	437	3	held	hold	VERB
taxlaw-12356	437	4	not	not	PART
taxlaw-12356	437	5	only	only	ADV
taxlaw-12356	437	6	that	that	SCONJ
taxlaw-12356	437	7	no	no	DET
taxlaw-12356	437	8	such	such	ADJ
taxlaw-12356	437	9	prohibition	prohibition	NOUN
taxlaw-12356	437	10	exists	exist	VERB
taxlaw-12356	437	11	,	,	PUNCT
taxlaw-12356	437	12	but	but	CCONJ
taxlaw-12356	437	13	also	also	ADV
taxlaw-12356	437	14	that	that	SCONJ
taxlaw-12356	437	15	free	free	ADJ
taxlaw-12356	437	16	exercise	exercise	NOUN
taxlaw-12356	437	17	requires	require	VERB
taxlaw-12356	437	18	including	include	VERB
taxlaw-12356	437	19	religious	religious	ADJ
taxlaw-12356	437	20	schools	school	NOUN
taxlaw-12356	437	21	in	in	ADP
taxlaw-12356	437	22	otherwise	otherwise	ADV
taxlaw-12356	437	23	-	-	PUNCT
taxlaw-12356	437	24	available	available	ADJ
taxlaw-12356	437	25	aid	aid	NOUN
taxlaw-12356	437	26	.	.	PUNCT
taxlaw-12356	438	1	taking	take	VERB
taxlaw-12356	438	2	the	the	DET
taxlaw-12356	438	3	trilogy	trilogy	NOUN
taxlaw-12356	438	4	of	of	ADP
taxlaw-12356	438	5	cases	case	NOUN
taxlaw-12356	438	6	together	together	ADV
taxlaw-12356	438	7	,	,	PUNCT
taxlaw-12356	438	8	it	it	PRON
taxlaw-12356	438	9	now	now	ADV
taxlaw-12356	438	10	seems	seem	VERB
taxlaw-12356	438	11	that	that	SCONJ
taxlaw-12356	438	12	no	no	DET
taxlaw-12356	438	13	-	-	PUNCT
taxlaw-12356	438	14	aid	aid	NOUN
taxlaw-12356	438	15	provisions	provision	NOUN
taxlaw-12356	438	16	comply	comply	VERB
taxlaw-12356	438	17	with	with	ADP
taxlaw-12356	438	18	free	free	ADJ
taxlaw-12356	438	19	exercise	exercise	NOUN
taxlaw-12356	438	20	only	only	ADV
taxlaw-12356	438	21	in	in	ADP
taxlaw-12356	438	22	two	two	NUM
taxlaw-12356	438	23	situations	situation	NOUN
taxlaw-12356	438	24	.	.	PUNCT
taxlaw-12356	439	1	first	first	ADV
taxlaw-12356	439	2	,	,	PUNCT
taxlaw-12356	439	3	if	if	SCONJ
taxlaw-12356	439	4	the	the	DET
taxlaw-12356	439	5	no	no	DET
taxlaw-12356	439	6	-	-	PUNCT
taxlaw-12356	439	7	aid	aid	NOUN
taxlaw-12356	439	8	provision	provision	NOUN
taxlaw-12356	439	9	is	be	AUX
taxlaw-12356	439	10	interpreted	interpret	VERB
taxlaw-12356	439	11	like	like	ADP
taxlaw-12356	439	12	arizona	arizona	PROPN
taxlaw-12356	439	13	’s	’s	PART
taxlaw-12356	439	14	,	,	PUNCT
taxlaw-12356	439	15	meaning	mean	VERB
taxlaw-12356	439	16	it	it	PRON
taxlaw-12356	439	17	allows	allow	VERB
taxlaw-12356	439	18	for	for	ADP
taxlaw-12356	439	19	indirect	indirect	ADJ
taxlaw-12356	439	20	aid	aid	NOUN
taxlaw-12356	439	21	like	like	ADP
taxlaw-12356	439	22	tax	tax	NOUN
taxlaw-12356	439	23	credits	credit	NOUN
taxlaw-12356	439	24	,	,	PUNCT
taxlaw-12356	439	25	then	then	ADV
taxlaw-12356	439	26	it	it	PRON
taxlaw-12356	439	27	is	be	AUX
taxlaw-12356	439	28	constitutional	constitutional	ADJ
taxlaw-12356	439	29	as	as	ADV
taxlaw-12356	439	30	long	long	ADV
taxlaw-12356	439	31	as	as	SCONJ
taxlaw-12356	439	32	the	the	DET
taxlaw-12356	439	33	only	only	ADJ
taxlaw-12356	439	34	type	type	NOUN
taxlaw-12356	439	35	of	of	ADP
taxlaw-12356	439	36	aid	aid	NOUN
taxlaw-12356	439	37	the	the	DET
taxlaw-12356	439	38	state	state	NOUN
taxlaw-12356	439	39	provides	provide	VERB
taxlaw-12356	439	40	to	to	ADP
taxlaw-12356	439	41	private	private	ADJ
taxlaw-12356	439	42	schools	school	NOUN
taxlaw-12356	439	43	f.a.q	f.a.q	PROPN
taxlaw-12356	439	44	.	.	PROPN
taxlaw-12356	439	45	,	,	PUNCT
taxlaw-12356	439	46	arizona	arizona	PROPN
taxlaw-12356	439	47	tax	tax	NOUN
taxlaw-12356	439	48	credit	credit	NOUN
taxlaw-12356	439	49	,	,	PUNCT
taxlaw-12356	439	50	https://aztxcr.org/faqs/	https://aztxcr.org/faqs/	ADP
taxlaw-12356	440	1	[	[	NOUN
taxlaw-12356	440	2	perma.cc/gs8x-ktms	perma.cc/gs8x-ktms	NOUN
taxlaw-12356	440	3	]	]	X
taxlaw-12356	440	4	(	(	PUNCT
taxlaw-12356	440	5	arizona	arizona	PROPN
taxlaw-12356	440	6	allows	allow	VERB
taxlaw-12356	440	7	donors	donor	NOUN
taxlaw-12356	440	8	to	to	PART
taxlaw-12356	440	9	designate	designate	VERB
taxlaw-12356	440	10	schools	school	NOUN
taxlaw-12356	440	11	or	or	CCONJ
taxlaw-12356	440	12	recommend	recommend	VERB
taxlaw-12356	440	13	individual	individual	ADJ
taxlaw-12356	440	14	students	student	NOUN
taxlaw-12356	440	15	)	)	PUNCT
taxlaw-12356	440	16	.	.	PUNCT
taxlaw-12356	441	1	florida	florida	PROPN
taxlaw-12356	441	2	does	do	AUX
taxlaw-12356	441	3	not	not	PART
taxlaw-12356	441	4	allow	allow	VERB
taxlaw-12356	441	5	designation	designation	NOUN
taxlaw-12356	441	6	of	of	ADP
taxlaw-12356	441	7	a	a	DET
taxlaw-12356	441	8	contribution	contribution	NOUN
taxlaw-12356	441	9	to	to	ADP
taxlaw-12356	441	10	a	a	DET
taxlaw-12356	441	11	school	school	NOUN
taxlaw-12356	441	12	or	or	CCONJ
taxlaw-12356	441	13	student	student	NOUN
taxlaw-12356	441	14	.	.	PUNCT
taxlaw-12356	442	1	scholarship	scholarship	NOUN
taxlaw-12356	442	2	-	-	PUNCT
taxlaw-12356	442	3	funding	funding	NOUN
taxlaw-12356	442	4	organizations	organization	NOUN
taxlaw-12356	442	5	“	"	PUNCT
taxlaw-12356	442	6	may	may	AUX
taxlaw-12356	442	7	not	not	PART
taxlaw-12356	442	8	restrict	restrict	VERB
taxlaw-12356	442	9	or	or	CCONJ
taxlaw-12356	442	10	reserve	reserve	VERB
taxlaw-12356	442	11	scholarships	scholarship	NOUN
taxlaw-12356	442	12	for	for	ADP
taxlaw-12356	442	13	use	use	NOUN
taxlaw-12356	442	14	at	at	ADP
taxlaw-12356	442	15	a	a	DET
taxlaw-12356	442	16	particular	particular	ADJ
taxlaw-12356	442	17	private	private	ADJ
taxlaw-12356	442	18	school	school	NOUN
taxlaw-12356	442	19	or	or	CCONJ
taxlaw-12356	442	20	provide	provide	VERB
taxlaw-12356	442	21	scholarships	scholarship	NOUN
taxlaw-12356	442	22	to	to	ADP
taxlaw-12356	442	23	a	a	DET
taxlaw-12356	442	24	child	child	NOUN
taxlaw-12356	442	25	of	of	ADP
taxlaw-12356	442	26	an	an	DET
taxlaw-12356	442	27	owner	owner	NOUN
taxlaw-12356	442	28	or	or	CCONJ
taxlaw-12356	442	29	operator	operator	NOUN
taxlaw-12356	442	30	.	.	PUNCT
taxlaw-12356	442	31	”	"	PUNCT
taxlaw-12356	443	1	fla	fla	PROPN
taxlaw-12356	443	2	.	.	PUNCT
taxlaw-12356	444	1	stat	stat	PROPN
taxlaw-12356	444	2	.	.	PUNCT
taxlaw-12356	445	1	ann	ann	PROPN
taxlaw-12356	445	2	.	.	PUNCT
taxlaw-12356	446	1	§	§	PROPN
taxlaw-12356	446	2	1002.395	1002.395	PROPN
taxlaw-12356	446	3	(	(	PUNCT
taxlaw-12356	446	4	west	west	PROPN
taxlaw-12356	446	5	)	)	PUNCT
taxlaw-12356	446	6	.	.	PUNCT
taxlaw-12356	447	1	they	they	PRON
taxlaw-12356	447	2	“	"	PUNCT
taxlaw-12356	447	3	[	[	PUNCT
taxlaw-12356	447	4	m]ust	m]ust	ADV
taxlaw-12356	447	5	allow	allow	VERB
taxlaw-12356	447	6	an	an	DET
taxlaw-12356	447	7	eligible	eligible	ADJ
taxlaw-12356	447	8	student	student	NOUN
taxlaw-12356	447	9	to	to	PART
taxlaw-12356	447	10	attend	attend	VERB
taxlaw-12356	447	11	any	any	DET
taxlaw-12356	447	12	eligible	eligible	ADJ
taxlaw-12356	447	13	private	private	ADJ
taxlaw-12356	447	14	school	school	NOUN
taxlaw-12356	447	15	and	and	CCONJ
taxlaw-12356	447	16	must	must	AUX
taxlaw-12356	447	17	allow	allow	VERB
taxlaw-12356	447	18	a	a	DET
taxlaw-12356	447	19	parent	parent	NOUN
taxlaw-12356	447	20	to	to	PART
taxlaw-12356	447	21	transfer	transfer	VERB
taxlaw-12356	447	22	a	a	DET
taxlaw-12356	447	23	scholarship	scholarship	NOUN
taxlaw-12356	447	24	during	during	ADP
taxlaw-12356	447	25	a	a	DET
taxlaw-12356	447	26	school	school	NOUN
taxlaw-12356	447	27	year	year	NOUN
taxlaw-12356	447	28	to	to	ADP
taxlaw-12356	447	29	any	any	DET
taxlaw-12356	447	30	other	other	ADJ
taxlaw-12356	447	31	eligible	eligible	ADJ
taxlaw-12356	447	32	private	private	ADJ
taxlaw-12356	447	33	school	school	NOUN
taxlaw-12356	447	34	of	of	ADP
taxlaw-12356	447	35	the	the	DET
taxlaw-12356	447	36	parent	parent	NOUN
taxlaw-12356	447	37	’s	’s	PART
taxlaw-12356	447	38	choice	choice	NOUN
taxlaw-12356	447	39	.	.	PUNCT
taxlaw-12356	447	40	”	"	PUNCT
taxlaw-12356	448	1	i	i	PRON
taxlaw-12356	448	2	d.	d.	PROPN
taxlaw-12356	448	3	in	in	ADP
taxlaw-12356	448	4	2017	2017	NUM
taxlaw-12356	448	5	,	,	PUNCT
taxlaw-12356	448	6	over	over	ADP
taxlaw-12356	448	7	half	half	NOUN
taxlaw-12356	448	8	of	of	ADP
taxlaw-12356	448	9	the	the	DET
taxlaw-12356	448	10	tax	tax	NOUN
taxlaw-12356	448	11	credit	credit	NOUN
taxlaw-12356	448	12	programs	program	NOUN
taxlaw-12356	448	13	prohibited	prohibit	VERB
taxlaw-12356	448	14	donors	donor	NOUN
taxlaw-12356	448	15	from	from	ADP
taxlaw-12356	448	16	designating	designate	VERB
taxlaw-12356	448	17	their	their	PRON
taxlaw-12356	448	18	contribution	contribution	NOUN
taxlaw-12356	448	19	to	to	ADP
taxlaw-12356	448	20	a	a	DET
taxlaw-12356	448	21	specific	specific	ADJ
taxlaw-12356	448	22	individual	individual	NOUN
taxlaw-12356	448	23	,	,	PUNCT
taxlaw-12356	448	24	and	and	CCONJ
taxlaw-12356	448	25	about	about	ADV
taxlaw-12356	448	26	a	a	DET
taxlaw-12356	448	27	third	third	NOUN
taxlaw-12356	448	28	of	of	ADP
taxlaw-12356	448	29	programs	program	NOUN
taxlaw-12356	448	30	prohibited	prohibit	VERB
taxlaw-12356	448	31	donors	donor	NOUN
taxlaw-12356	448	32	from	from	ADP
taxlaw-12356	448	33	designating	designate	VERB
taxlaw-12356	448	34	a	a	DET
taxlaw-12356	448	35	specific	specific	ADJ
taxlaw-12356	448	36	school	school	NOUN
taxlaw-12356	448	37	.	.	PUNCT
taxlaw-12356	449	1	u.s	u.s	PROPN
taxlaw-12356	449	2	.	.	PROPN
taxlaw-12356	449	3	gov’t	gov’t	PROPN
taxlaw-12356	449	4	accountability	accountability	NOUN
taxlaw-12356	449	5	off	off	ADP
taxlaw-12356	449	6	.	.	PUNCT
taxlaw-12356	449	7	,	,	PUNCT
taxlaw-12356	449	8	gao-19	gao-19	PROPN
taxlaw-12356	449	9	-	-	PUNCT
taxlaw-12356	449	10	664	664	NUM
taxlaw-12356	449	11	,	,	PUNCT
taxlaw-12356	449	12	private	private	ADJ
taxlaw-12356	449	13	school	school	NOUN
taxlaw-12356	449	14	choice	choice	NOUN
taxlaw-12356	449	15	:	:	PUNCT
taxlaw-12356	449	16	accountability	accountability	NOUN
taxlaw-12356	449	17	in	in	ADP
taxlaw-12356	449	18	state	state	NOUN
taxlaw-12356	449	19	tax	tax	NOUN
taxlaw-12356	449	20	credit	credit	NOUN
taxlaw-12356	449	21	scholarship	scholarship	NOUN
taxlaw-12356	449	22	programs	program	NOUN
taxlaw-12356	449	23	(	(	PUNCT
taxlaw-12356	449	24	2019	2019	NUM
taxlaw-12356	449	25	)	)	PUNCT
taxlaw-12356	449	26	,	,	PUNCT
taxlaw-12356	449	27	https://www.gao.gov/assets/gao-19-664.pdf	https://www.gao.gov/assets/gao-19-664.pdf	VERB
taxlaw-12356	449	28	[	[	X
taxlaw-12356	449	29	perma.cc/7jle-7de	perma.cc/7jle-7de	PROPN
taxlaw-12356	449	30	m	m	X
taxlaw-12356	449	31	]	]	X
taxlaw-12356	449	32	.	.	PUNCT
taxlaw-12356	450	1	100	100	NUM
taxlaw-12356	450	2	see	see	VERB
taxlaw-12356	450	3	,	,	PUNCT
taxlaw-12356	450	4	e.g.	e.g.	ADV
taxlaw-12356	450	5	,	,	PUNCT
taxlaw-12356	450	6	ariz	ariz	PROPN
taxlaw-12356	450	7	.	.	PUNCT
taxlaw-12356	451	1	dep’t	dep’t	NOUN
taxlaw-12356	451	2	of	of	ADP
taxlaw-12356	451	3	revenue	revenue	NOUN
taxlaw-12356	451	4	,	,	PUNCT
taxlaw-12356	451	5	credits	credit	NOUN
taxlaw-12356	451	6	for	for	ADP
taxlaw-12356	451	7	contributions	contribution	NOUN
taxlaw-12356	451	8	to	to	ADP
taxlaw-12356	451	9	certified	certify	VERB
taxlaw-12356	451	10	school	school	NOUN
taxlaw-12356	451	11	tuition	tuition	NOUN
taxlaw-12356	451	12	organizations	organization	NOUN
taxlaw-12356	451	13	,	,	PUNCT
taxlaw-12356	451	14	ariz	ariz	PROPN
taxlaw-12356	451	15	.	.	PUNCT
taxlaw-12356	452	1	dep’t	dep’t	NOUN
taxlaw-12356	452	2	of	of	ADP
taxlaw-12356	452	3	revenue	revenue	NOUN
taxlaw-12356	452	4	,	,	PUNCT
taxlaw-12356	452	5	https://azdor.gov/tax-credits/credits-contributions-certifiedschool-tuition-organizations	https://azdor.gov/tax-credits/credits-contributions-certifiedschool-tuition-organization	NOUN
taxlaw-12356	453	1	[	[	X
taxlaw-12356	453	2	perma.cc/8akk-b5kt	perma.cc/8akk-b5kt	NOUN
taxlaw-12356	453	3	]	]	X
taxlaw-12356	453	4	;	;	PUNCT
taxlaw-12356	453	5	fla	fla	PROPN
taxlaw-12356	453	6	.	.	PUNCT
taxlaw-12356	454	1	dep’t	dep’t	NOUN
taxlaw-12356	454	2	of	of	ADP
taxlaw-12356	454	3	educ	educ	PROPN
taxlaw-12356	454	4	,	,	PUNCT
taxlaw-12356	454	5	ftc	ftc	PROPN
taxlaw-12356	454	6	for	for	ADP
taxlaw-12356	454	7	parents	parent	NOUN
taxlaw-12356	454	8	,	,	PUNCT
taxlaw-12356	454	9	fla	fla	PROPN
taxlaw-12356	454	10	.	.	PUNCT
taxlaw-12356	455	1	dep’t	dep’t	NOUN
taxlaw-12356	455	2	of	of	ADP
taxlaw-12356	455	3	educ	educ	PROPN
taxlaw-12356	455	4	(	(	PUNCT
taxlaw-12356	455	5	2023	2023	NUM
taxlaw-12356	455	6	)	)	PUNCT
taxlaw-12356	455	7	,	,	PUNCT
taxlaw-12356	455	8	https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc	https://www.fldoe.org/schools/school-choice/k-12-scholarship-programs/ftc	ADJ
taxlaw-12356	455	9	/ftc	/ftc	NOUN
taxlaw-12356	455	10	-	-	NOUN
taxlaw-12356	455	11	parent	parent	NOUN
taxlaw-12356	455	12	-	-	PUNCT
taxlaw-12356	455	13	info.stml	info.stml	PROPN
taxlaw-12356	455	14	[	[	X
taxlaw-12356	455	15	perma.cc/ghw6-t9er	perma.cc/ghw6-t9er	NUM
taxlaw-12356	455	16	]	]	X
taxlaw-12356	455	17	.	.	PUNCT
taxlaw-12356	456	1	101	101	NUM
taxlaw-12356	456	2	in	in	ADP
taxlaw-12356	456	3	florida	florida	PROPN
taxlaw-12356	456	4	,	,	PUNCT
taxlaw-12356	456	5	to	to	PART
taxlaw-12356	456	6	qualify	qualify	VERB
taxlaw-12356	456	7	for	for	ADP
taxlaw-12356	456	8	a	a	DET
taxlaw-12356	456	9	scholarship	scholarship	NOUN
taxlaw-12356	456	10	,	,	PUNCT
taxlaw-12356	456	11	students	student	NOUN
taxlaw-12356	456	12	must	must	AUX
taxlaw-12356	456	13	be	be	AUX
taxlaw-12356	456	14	on	on	ADP
taxlaw-12356	456	15	a	a	DET
taxlaw-12356	456	16	list	list	NOUN
taxlaw-12356	456	17	of	of	ADP
taxlaw-12356	456	18	students	student	NOUN
taxlaw-12356	456	19	already	already	ADV
taxlaw-12356	456	20	receiving	receive	VERB
taxlaw-12356	456	21	public	public	ADJ
taxlaw-12356	456	22	benefits	benefit	NOUN
taxlaw-12356	456	23	,	,	PUNCT
taxlaw-12356	456	24	have	have	VERB
taxlaw-12356	456	25	a	a	DET
taxlaw-12356	456	26	household	household	NOUN
taxlaw-12356	456	27	income	income	NOUN
taxlaw-12356	456	28	level	level	NOUN
taxlaw-12356	456	29	below	below	ADP
taxlaw-12356	456	30	375	375	NUM
taxlaw-12356	456	31	%	%	NOUN
taxlaw-12356	456	32	of	of	ADP
taxlaw-12356	456	33	the	the	DET
taxlaw-12356	456	34	federal	federal	ADJ
taxlaw-12356	456	35	poverty	poverty	NOUN
taxlaw-12356	456	36	level	level	NOUN
taxlaw-12356	456	37	,	,	PUNCT
taxlaw-12356	456	38	or	or	CCONJ
taxlaw-12356	456	39	be	be	AUX
taxlaw-12356	456	40	in	in	ADP
taxlaw-12356	456	41	foster	foster	ADJ
taxlaw-12356	456	42	care	care	NOUN
taxlaw-12356	456	43	.	.	PUNCT
taxlaw-12356	457	1	fla	fla	PROPN
taxlaw-12356	457	2	.	.	PUNCT
taxlaw-12356	458	1	stat	stat	PROPN
taxlaw-12356	458	2	.	.	PUNCT
taxlaw-12356	459	1	ann	ann	PROPN
taxlaw-12356	459	2	.	.	PUNCT
taxlaw-12356	460	1	§	§	PROPN
taxlaw-12356	460	2	1002.395	1002.395	PROPN
taxlaw-12356	460	3	(	(	PUNCT
taxlaw-12356	460	4	west	west	PROPN
taxlaw-12356	460	5	)	)	PUNCT
taxlaw-12356	460	6	.	.	PUNCT
taxlaw-12356	461	1	102	102	NUM
taxlaw-12356	461	2	trinity	trinity	PROPN
taxlaw-12356	461	3	lutheran	lutheran	PROPN
taxlaw-12356	461	4	church	church	PROPN
taxlaw-12356	461	5	of	of	ADP
taxlaw-12356	461	6	columbia	columbia	PROPN
taxlaw-12356	461	7	,	,	PUNCT
taxlaw-12356	461	8	inc	inc	PROPN
taxlaw-12356	461	9	.	.	PROPN
taxlaw-12356	462	1	v.	v.	PROPN
taxlaw-12356	462	2	comer	comer	PROPN
taxlaw-12356	462	3	,	,	PUNCT
taxlaw-12356	462	4	582	582	NUM
taxlaw-12356	462	5	u.s	u.s	PROPN
taxlaw-12356	462	6	.	.	PROPN
taxlaw-12356	462	7	449	449	NUM
taxlaw-12356	462	8	,	,	PUNCT
taxlaw-12356	462	9	467	467	NUM
taxlaw-12356	462	10	(	(	PUNCT
taxlaw-12356	462	11	2017	2017	NUM
taxlaw-12356	462	12	)	)	PUNCT
taxlaw-12356	462	13	.	.	PUNCT
taxlaw-12356	463	1	103	103	NUM
taxlaw-12356	463	2	james	james	PROPN
taxlaw-12356	463	3	hirsen	hirsen	PROPN
taxlaw-12356	463	4	,	,	PUNCT
taxlaw-12356	463	5	symposium	symposium	NOUN
taxlaw-12356	463	6	:	:	PUNCT
taxlaw-12356	463	7	a	a	DET
taxlaw-12356	463	8	takedown	takedown	NOUN
taxlaw-12356	463	9	of	of	ADP
taxlaw-12356	463	10	the	the	DET
taxlaw-12356	463	11	blaine	blaine	PROPN
taxlaw-12356	463	12	amendments	amendment	NOUN
taxlaw-12356	463	13	,	,	PUNCT
taxlaw-12356	463	14	scotusblog	scotusblog	INTJ
taxlaw-12356	463	15	(	(	PUNCT
taxlaw-12356	463	16	jul	jul	PROPN
taxlaw-12356	463	17	.	.	PROPN
taxlaw-12356	463	18	2	2	NUM
taxlaw-12356	463	19	,	,	PUNCT
taxlaw-12356	463	20	2020	2020	NUM
taxlaw-12356	463	21	)	)	PUNCT
taxlaw-12356	463	22	,	,	PUNCT
taxlaw-12356	463	23	https://www.scotusblog.com/2020/07/symposium-a-takedown-of-the-blaine-amendments/	https://www.scotusblog.com/2020/07/symposium-a-takedown-of-the-blaine-amendments/	NOUN
taxlaw-12356	463	24	[	[	X
taxlaw-12356	463	25	perma	perma	X
taxlaw-12356	463	26	.	.	PUNCT
taxlaw-12356	464	1	cc/3mwm	cc/3mwm	ADV
taxlaw-12356	464	2	-	-	PUNCT
taxlaw-12356	464	3	f8zk	f8zk	X
taxlaw-12356	464	4	]	]	PUNCT
taxlaw-12356	464	5	(	(	PUNCT
taxlaw-12356	464	6	describing	describe	VERB
taxlaw-12356	464	7	trinity	trinity	NOUN
taxlaw-12356	464	8	lutheran	lutheran	PROPN
taxlaw-12356	464	9	as	as	ADP
taxlaw-12356	464	10	“	"	PUNCT
taxlaw-12356	464	11	a	a	DET
taxlaw-12356	464	12	funeral	funeral	ADJ
taxlaw-12356	464	13	dirge	dirge	NOUN
taxlaw-12356	464	14	.	.	PUNCT
taxlaw-12356	464	15	.	.	PUNCT
taxlaw-12356	465	1	.	.	PUNCT
taxlaw-12356	466	1	for	for	ADP
taxlaw-12356	466	2	blaine	blaine	PROPN
taxlaw-12356	466	3	funding	funding	PROPN
taxlaw-12356	466	4	restrictions	restriction	NOUN
taxlaw-12356	466	5	”	"	PUNCT
taxlaw-12356	466	6	)	)	PUNCT
taxlaw-12356	466	7	.	.	PUNCT
taxlaw-12356	467	1	104	104	NUM
taxlaw-12356	467	2	espinoza	espinoza	PROPN
taxlaw-12356	467	3	v.	v.	PROPN
taxlaw-12356	467	4	mont	mont	PROPN
taxlaw-12356	467	5	.	.	PUNCT
taxlaw-12356	468	1	dep't	dep't	NOUN
taxlaw-12356	468	2	of	of	ADP
taxlaw-12356	468	3	revenue	revenue	NOUN
taxlaw-12356	468	4	,	,	PUNCT
taxlaw-12356	468	5	140	140	NUM
taxlaw-12356	468	6	s.	s.	PROPN
taxlaw-12356	468	7	ct	ct	PROPN
taxlaw-12356	468	8	.	.	PROPN
taxlaw-12356	468	9	2246	2246	NUM
taxlaw-12356	468	10	,	,	PUNCT
taxlaw-12356	468	11	2262	2262	NUM
taxlaw-12356	468	12	(	(	PUNCT
taxlaw-12356	468	13	2020	2020	NUM
taxlaw-12356	468	14	)	)	PUNCT
taxlaw-12356	468	15	.	.	PUNCT
taxlaw-12356	469	1	columbia	columbia	PROPN
taxlaw-12356	469	2	journal	journal	PROPN
taxlaw-12356	469	3	of	of	ADP
taxlaw-12356	469	4	tax	tax	NOUN
taxlaw-12356	469	5	law	law	NOUN
taxlaw-12356	470	1	[	[	X
taxlaw-12356	470	2	vol	vol	NOUN
taxlaw-12356	470	3	:	:	PUNCT
taxlaw-12356	470	4	15:1	15:1	NUM
taxlaw-12356	470	5	94	94	NUM
taxlaw-12356	470	6	is	be	AUX
taxlaw-12356	470	7	indirect.105	indirect.105	ADJ
taxlaw-12356	470	8	that	that	DET
taxlaw-12356	470	9	way	way	NOUN
taxlaw-12356	470	10	,	,	PUNCT
taxlaw-12356	470	11	religious	religious	ADJ
taxlaw-12356	470	12	schools	school	NOUN
taxlaw-12356	470	13	remain	remain	VERB
taxlaw-12356	470	14	eligible	eligible	ADJ
taxlaw-12356	470	15	for	for	ADP
taxlaw-12356	470	16	all	all	DET
taxlaw-12356	470	17	the	the	DET
taxlaw-12356	470	18	aid	aid	NOUN
taxlaw-12356	470	19	available	available	ADJ
taxlaw-12356	470	20	to	to	ADP
taxlaw-12356	470	21	private	private	ADJ
taxlaw-12356	470	22	schools	school	NOUN
taxlaw-12356	470	23	.	.	PUNCT
taxlaw-12356	471	1	the	the	DET
taxlaw-12356	471	2	second	second	ADJ
taxlaw-12356	471	3	way	way	NOUN
taxlaw-12356	471	4	that	that	PRON
taxlaw-12356	471	5	a	a	DET
taxlaw-12356	471	6	no	no	DET
taxlaw-12356	471	7	-	-	PUNCT
taxlaw-12356	471	8	aid	aid	NOUN
taxlaw-12356	471	9	provision	provision	NOUN
taxlaw-12356	471	10	could	could	AUX
taxlaw-12356	471	11	now	now	ADV
taxlaw-12356	471	12	comply	comply	VERB
taxlaw-12356	471	13	with	with	ADP
taxlaw-12356	471	14	free	free	ADJ
taxlaw-12356	471	15	exercise	exercise	NOUN
taxlaw-12356	471	16	is	be	AUX
taxlaw-12356	471	17	if	if	SCONJ
taxlaw-12356	471	18	the	the	DET
taxlaw-12356	471	19	state	state	NOUN
taxlaw-12356	471	20	provides	provide	VERB
taxlaw-12356	471	21	no	no	DET
taxlaw-12356	471	22	aid	aid	NOUN
taxlaw-12356	471	23	to	to	ADP
taxlaw-12356	471	24	private	private	ADJ
taxlaw-12356	471	25	schools	school	NOUN
taxlaw-12356	471	26	whatsoever.106	whatsoever.106	VERB
taxlaw-12356	471	27	the	the	DET
taxlaw-12356	471	28	takeaway	takeaway	NOUN
taxlaw-12356	471	29	for	for	ADP
taxlaw-12356	471	30	the	the	DET
taxlaw-12356	471	31	purposes	purpose	NOUN
taxlaw-12356	471	32	of	of	ADP
taxlaw-12356	471	33	tax	tax	NOUN
taxlaw-12356	471	34	credits	credit	NOUN
taxlaw-12356	471	35	is	be	AUX
taxlaw-12356	471	36	this	this	PRON
taxlaw-12356	471	37	:	:	PUNCT
taxlaw-12356	471	38	many	many	ADJ
taxlaw-12356	471	39	states	state	NOUN
taxlaw-12356	471	40	chose	choose	VERB
taxlaw-12356	471	41	tax	tax	NOUN
taxlaw-12356	471	42	credits	credit	NOUN
taxlaw-12356	471	43	as	as	ADP
taxlaw-12356	471	44	the	the	DET
taxlaw-12356	471	45	means	mean	NOUN
taxlaw-12356	471	46	to	to	PART
taxlaw-12356	471	47	fund	fund	VERB
taxlaw-12356	471	48	private	private	ADJ
taxlaw-12356	471	49	schools	school	NOUN
taxlaw-12356	471	50	because	because	SCONJ
taxlaw-12356	471	51	they	they	PRON
taxlaw-12356	471	52	thought	think	VERB
taxlaw-12356	471	53	the	the	DET
taxlaw-12356	471	54	establishment	establishment	NOUN
taxlaw-12356	471	55	clause	clause	NOUN
taxlaw-12356	471	56	or	or	CCONJ
taxlaw-12356	471	57	their	their	PRON
taxlaw-12356	471	58	state	state	NOUN
taxlaw-12356	471	59	no	no	DET
taxlaw-12356	471	60	-	-	PUNCT
taxlaw-12356	471	61	aid	aid	NOUN
taxlaw-12356	471	62	provisions	provision	NOUN
taxlaw-12356	471	63	required	require	VERB
taxlaw-12356	471	64	them	they	PRON
taxlaw-12356	471	65	to	to	ADP
taxlaw-12356	471	66	.	.	PUNCT
taxlaw-12356	472	1	the	the	DET
taxlaw-12356	472	2	supreme	supreme	PROPN
taxlaw-12356	472	3	court	court	PROPN
taxlaw-12356	472	4	has	have	AUX
taxlaw-12356	472	5	now	now	ADV
taxlaw-12356	472	6	made	make	VERB
taxlaw-12356	472	7	clear	clear	ADJ
taxlaw-12356	472	8	that	that	SCONJ
taxlaw-12356	472	9	the	the	DET
taxlaw-12356	472	10	establishment	establishment	NOUN
taxlaw-12356	472	11	clause	clause	NOUN
taxlaw-12356	472	12	does	do	AUX
taxlaw-12356	472	13	not	not	PART
taxlaw-12356	472	14	forbid	forbid	VERB
taxlaw-12356	472	15	direct	direct	ADJ
taxlaw-12356	472	16	payments.107	payments.107	NOUN
taxlaw-12356	472	17	moreover	moreover	ADV
taxlaw-12356	472	18	,	,	PUNCT
taxlaw-12356	472	19	no	no	DET
taxlaw-12356	472	20	-	-	PUNCT
taxlaw-12356	472	21	aid	aid	NOUN
taxlaw-12356	472	22	provisions	provision	NOUN
taxlaw-12356	472	23	,	,	PUNCT
taxlaw-12356	472	24	if	if	SCONJ
taxlaw-12356	472	25	interpreted	interpret	VERB
taxlaw-12356	472	26	to	to	PART
taxlaw-12356	472	27	have	have	VERB
taxlaw-12356	472	28	any	any	DET
taxlaw-12356	472	29	force	force	NOUN
taxlaw-12356	472	30	,	,	PUNCT
taxlaw-12356	472	31	violate	violate	VERB
taxlaw-12356	472	32	free	free	ADJ
taxlaw-12356	472	33	exercise.108	exercise.108	NOUN
taxlaw-12356	472	34	therefore	therefore	ADV
taxlaw-12356	472	35	,	,	PUNCT
taxlaw-12356	472	36	the	the	DET
taxlaw-12356	472	37	only	only	ADJ
taxlaw-12356	472	38	thing	thing	NOUN
taxlaw-12356	472	39	“	"	PUNCT
taxlaw-12356	472	40	requiring	require	VERB
taxlaw-12356	472	41	”	"	PUNCT
taxlaw-12356	472	42	states	state	NOUN
taxlaw-12356	472	43	to	to	PART
taxlaw-12356	472	44	use	use	VERB
taxlaw-12356	472	45	tuition	tuition	NOUN
taxlaw-12356	472	46	tax	tax	NOUN
taxlaw-12356	472	47	credits	credit	NOUN
taxlaw-12356	472	48	could	could	AUX
taxlaw-12356	472	49	be	be	AUX
taxlaw-12356	472	50	an	an	DET
taxlaw-12356	472	51	impotent	impotent	ADJ
taxlaw-12356	472	52	no	no	DET
taxlaw-12356	472	53	-	-	PUNCT
taxlaw-12356	472	54	aid	aid	NOUN
taxlaw-12356	472	55	provision	provision	NOUN
taxlaw-12356	472	56	interpreted	interpret	VERB
taxlaw-12356	472	57	to	to	PART
taxlaw-12356	472	58	prohibit	prohibit	VERB
taxlaw-12356	472	59	direct	direct	ADJ
taxlaw-12356	472	60	funding	funding	NOUN
taxlaw-12356	472	61	but	but	CCONJ
taxlaw-12356	472	62	allow	allow	VERB
taxlaw-12356	472	63	tax	tax	NOUN
taxlaw-12356	472	64	credits	credit	NOUN
taxlaw-12356	472	65	.	.	PUNCT
taxlaw-12356	473	1	such	such	DET
taxlaw-12356	473	2	a	a	DET
taxlaw-12356	473	3	provision	provision	NOUN
taxlaw-12356	473	4	is	be	AUX
taxlaw-12356	473	5	useless	useless	ADJ
taxlaw-12356	473	6	because	because	SCONJ
taxlaw-12356	473	7	,	,	PUNCT
taxlaw-12356	473	8	as	as	SCONJ
taxlaw-12356	473	9	the	the	DET
taxlaw-12356	473	10	next	next	ADJ
taxlaw-12356	473	11	section	section	NOUN
taxlaw-12356	473	12	describes	describe	VERB
taxlaw-12356	473	13	,	,	PUNCT
taxlaw-12356	473	14	tax	tax	NOUN
taxlaw-12356	473	15	credits	credit	NOUN
taxlaw-12356	473	16	are	be	AUX
taxlaw-12356	473	17	an	an	DET
taxlaw-12356	473	18	inefficient	inefficient	ADJ
taxlaw-12356	473	19	,	,	PUNCT
taxlaw-12356	473	20	ineffective	ineffective	ADJ
taxlaw-12356	473	21	way	way	NOUN
taxlaw-12356	473	22	to	to	PART
taxlaw-12356	473	23	achieve	achieve	VERB
taxlaw-12356	473	24	the	the	DET
taxlaw-12356	473	25	goals	goal	NOUN
taxlaw-12356	473	26	of	of	ADP
taxlaw-12356	473	27	direct	direct	ADJ
taxlaw-12356	473	28	funding	funding	NOUN
taxlaw-12356	473	29	.	.	PUNCT
taxlaw-12356	474	1	iii	iii	X
taxlaw-12356	474	2	.	.	PUNCT
taxlaw-12356	475	1	why	why	SCONJ
taxlaw-12356	475	2	tax	tax	NOUN
taxlaw-12356	475	3	credits	credit	NOUN
taxlaw-12356	475	4	are	be	AUX
taxlaw-12356	475	5	the	the	DET
taxlaw-12356	475	6	wrong	wrong	ADJ
taxlaw-12356	475	7	policy	policy	NOUN
taxlaw-12356	475	8	choice	choice	NOUN
taxlaw-12356	475	9	because	because	SCONJ
taxlaw-12356	475	10	direct	direct	ADJ
taxlaw-12356	475	11	aid	aid	NOUN
taxlaw-12356	475	12	to	to	ADP
taxlaw-12356	475	13	parochial	parochial	ADJ
taxlaw-12356	475	14	schools	school	NOUN
taxlaw-12356	475	15	is	be	AUX
taxlaw-12356	475	16	permitted	permit	VERB
taxlaw-12356	475	17	—	—	PUNCT
taxlaw-12356	475	18	even	even	ADV
taxlaw-12356	475	19	sometimes	sometimes	ADV
taxlaw-12356	475	20	mandatory	mandatory	ADJ
taxlaw-12356	475	21	—	—	PUNCT
taxlaw-12356	475	22	tax	tax	NOUN
taxlaw-12356	475	23	credits	credit	NOUN
taxlaw-12356	475	24	are	be	AUX
taxlaw-12356	475	25	no	no	ADV
taxlaw-12356	475	26	longer	long	ADV
taxlaw-12356	475	27	necessary	necessary	ADJ
taxlaw-12356	475	28	for	for	ADP
taxlaw-12356	475	29	compliance	compliance	NOUN
taxlaw-12356	475	30	with	with	ADP
taxlaw-12356	475	31	the	the	DET
taxlaw-12356	475	32	establishment	establishment	NOUN
taxlaw-12356	475	33	clause	clause	NOUN
taxlaw-12356	475	34	.	.	PUNCT
taxlaw-12356	476	1	the	the	DET
taxlaw-12356	476	2	constitutionality	constitutionality	NOUN
taxlaw-12356	476	3	of	of	ADP
taxlaw-12356	476	4	the	the	DET
taxlaw-12356	476	5	other	other	ADJ
taxlaw-12356	476	6	reason	reason	NOUN
taxlaw-12356	476	7	for	for	ADP
taxlaw-12356	476	8	the	the	DET
taxlaw-12356	476	9	tax	tax	NOUN
taxlaw-12356	476	10	credit	credit	NOUN
taxlaw-12356	476	11	structure	structure	NOUN
taxlaw-12356	476	12	,	,	PUNCT
taxlaw-12356	476	13	state	state	NOUN
taxlaw-12356	476	14	no	no	DET
taxlaw-12356	476	15	-	-	PUNCT
taxlaw-12356	476	16	aid	aid	NOUN
taxlaw-12356	476	17	provisions	provision	NOUN
taxlaw-12356	476	18	,	,	PUNCT
taxlaw-12356	476	19	is	be	AUX
taxlaw-12356	476	20	also	also	ADV
taxlaw-12356	476	21	now	now	ADV
taxlaw-12356	476	22	severely	severely	ADV
taxlaw-12356	476	23	suspect	suspect	ADJ
taxlaw-12356	476	24	.	.	PUNCT
taxlaw-12356	477	1	nevertheless	nevertheless	ADV
taxlaw-12356	477	2	,	,	PUNCT
taxlaw-12356	477	3	tax	tax	NOUN
taxlaw-12356	477	4	credits	credit	NOUN
taxlaw-12356	477	5	remain	remain	VERB
taxlaw-12356	477	6	ubiquitous	ubiquitous	ADJ
taxlaw-12356	477	7	.	.	PUNCT
taxlaw-12356	478	1	now	now	ADV
taxlaw-12356	478	2	that	that	SCONJ
taxlaw-12356	478	3	the	the	DET
taxlaw-12356	478	4	reasons	reason	NOUN
taxlaw-12356	478	5	for	for	ADP
taxlaw-12356	478	6	their	their	PRON
taxlaw-12356	478	7	development	development	NOUN
taxlaw-12356	478	8	have	have	AUX
taxlaw-12356	478	9	been	be	AUX
taxlaw-12356	478	10	obviated	obviate	VERB
taxlaw-12356	478	11	,	,	PUNCT
taxlaw-12356	478	12	the	the	DET
taxlaw-12356	478	13	time	time	NOUN
taxlaw-12356	478	14	has	have	AUX
taxlaw-12356	478	15	come	come	VERB
taxlaw-12356	478	16	to	to	PART
taxlaw-12356	478	17	ask	ask	VERB
taxlaw-12356	478	18	whether	whether	SCONJ
taxlaw-12356	478	19	tax	tax	NOUN
taxlaw-12356	478	20	credits	credit	NOUN
taxlaw-12356	478	21	are	be	AUX
taxlaw-12356	478	22	actually	actually	ADV
taxlaw-12356	478	23	worthwhile	worthwhile	ADJ
taxlaw-12356	478	24	.	.	PUNCT
taxlaw-12356	479	1	in	in	ADP
taxlaw-12356	479	2	other	other	ADJ
taxlaw-12356	479	3	words	word	NOUN
taxlaw-12356	479	4	,	,	PUNCT
taxlaw-12356	479	5	just	just	ADV
taxlaw-12356	479	6	because	because	SCONJ
taxlaw-12356	479	7	tax	tax	NOUN
taxlaw-12356	479	8	credits	credit	NOUN
taxlaw-12356	479	9	are	be	AUX
taxlaw-12356	479	10	no	no	ADV
taxlaw-12356	479	11	longer	long	ADV
taxlaw-12356	479	12	necessary	necessary	ADJ
taxlaw-12356	479	13	,	,	PUNCT
taxlaw-12356	479	14	is	be	AUX
taxlaw-12356	479	15	it	it	PRON
taxlaw-12356	479	16	time	time	NOUN
taxlaw-12356	479	17	to	to	PART
taxlaw-12356	479	18	change	change	VERB
taxlaw-12356	479	19	the	the	DET
taxlaw-12356	479	20	status	status	NOUN
taxlaw-12356	479	21	quo	quo	NOUN
taxlaw-12356	479	22	?	?	PUNCT
taxlaw-12356	480	1	this	this	DET
taxlaw-12356	480	2	section	section	NOUN
taxlaw-12356	480	3	argues	argue	VERB
taxlaw-12356	480	4	in	in	ADP
taxlaw-12356	480	5	the	the	DET
taxlaw-12356	480	6	affirmative	affirmative	ADJ
taxlaw-12356	480	7	.	.	PUNCT
taxlaw-12356	481	1	tax	tax	NOUN
taxlaw-12356	481	2	credits	credit	NOUN
taxlaw-12356	481	3	are	be	AUX
taxlaw-12356	481	4	not	not	PART
taxlaw-12356	481	5	only	only	ADV
taxlaw-12356	481	6	unnecessary	unnecessary	ADJ
taxlaw-12356	481	7	,	,	PUNCT
taxlaw-12356	481	8	but	but	CCONJ
taxlaw-12356	481	9	they	they	PRON
taxlaw-12356	481	10	are	be	AUX
taxlaw-12356	481	11	also	also	ADV
taxlaw-12356	481	12	bad	bad	ADJ
taxlaw-12356	481	13	law	law	NOUN
taxlaw-12356	481	14	and	and	CCONJ
taxlaw-12356	481	15	bad	bad	ADJ
taxlaw-12356	481	16	policy	policy	NOUN
taxlaw-12356	481	17	.	.	PUNCT
taxlaw-12356	482	1	the	the	DET
taxlaw-12356	482	2	decisions	decision	NOUN
taxlaw-12356	482	3	upholding	uphold	VERB
taxlaw-12356	482	4	them	they	PRON
taxlaw-12356	482	5	as	as	SCONJ
taxlaw-12356	482	6	bypasses	bypass	NOUN
taxlaw-12356	482	7	around	around	ADP
taxlaw-12356	482	8	the	the	DET
taxlaw-12356	482	9	establishment	establishment	NOUN
taxlaw-12356	482	10	clause	clause	NOUN
taxlaw-12356	482	11	or	or	CCONJ
taxlaw-12356	482	12	no	no	DET
taxlaw-12356	482	13	-	-	PUNCT
taxlaw-12356	482	14	aid	aid	NOUN
taxlaw-12356	482	15	state	state	NOUN
taxlaw-12356	482	16	laws	law	NOUN
taxlaw-12356	482	17	rest	rest	VERB
taxlaw-12356	482	18	on	on	ADP
taxlaw-12356	482	19	debatable	debatable	ADJ
taxlaw-12356	482	20	legal	legal	ADJ
taxlaw-12356	482	21	ground	ground	NOUN
taxlaw-12356	482	22	;	;	PUNCT
taxlaw-12356	482	23	after	after	ADV
taxlaw-12356	482	24	all	all	ADV
taxlaw-12356	482	25	,	,	PUNCT
taxlaw-12356	482	26	tax	tax	NOUN
taxlaw-12356	482	27	credits	credit	NOUN
taxlaw-12356	482	28	may	may	AUX
taxlaw-12356	482	29	105	105	NUM
taxlaw-12356	482	30	oklahoma	oklahoma	PROPN
taxlaw-12356	482	31	has	have	AUX
taxlaw-12356	482	32	seen	see	VERB
taxlaw-12356	482	33	some	some	DET
taxlaw-12356	482	34	interesting	interesting	ADJ
taxlaw-12356	482	35	developments	development	NOUN
taxlaw-12356	482	36	with	with	ADP
taxlaw-12356	482	37	respect	respect	NOUN
taxlaw-12356	482	38	to	to	ADP
taxlaw-12356	482	39	its	its	PRON
taxlaw-12356	482	40	no	no	DET
taxlaw-12356	482	41	-	-	PUNCT
taxlaw-12356	482	42	aid	aid	NOUN
taxlaw-12356	482	43	provision	provision	NOUN
taxlaw-12356	482	44	since	since	SCONJ
taxlaw-12356	482	45	carson	carson	PROPN
taxlaw-12356	482	46	.	.	PUNCT
taxlaw-12356	483	1	the	the	DET
taxlaw-12356	483	2	oklahoma	oklahoma	PROPN
taxlaw-12356	483	3	constitution	constitution	NOUN
taxlaw-12356	483	4	requires	require	VERB
taxlaw-12356	483	5	public	public	ADJ
taxlaw-12356	483	6	schools	school	NOUN
taxlaw-12356	483	7	to	to	PART
taxlaw-12356	483	8	be	be	AUX
taxlaw-12356	483	9	“	"	PUNCT
taxlaw-12356	483	10	nonsectarian	nonsectarian	ADJ
taxlaw-12356	483	11	”	"	PUNCT
taxlaw-12356	483	12	and	and	CCONJ
taxlaw-12356	483	13	“	"	PUNCT
taxlaw-12356	483	14	free	free	ADJ
taxlaw-12356	483	15	from	from	ADP
taxlaw-12356	483	16	sectarian	sectarian	ADJ
taxlaw-12356	483	17	control	control	NOUN
taxlaw-12356	483	18	.	.	PUNCT
taxlaw-12356	483	19	”	"	PUNCT
taxlaw-12356	484	1	when	when	SCONJ
taxlaw-12356	484	2	considering	consider	VERB
taxlaw-12356	484	3	a	a	DET
taxlaw-12356	484	4	catholic	catholic	ADJ
taxlaw-12356	484	5	charter	charter	NOUN
taxlaw-12356	484	6	school	school	NOUN
taxlaw-12356	484	7	,	,	PUNCT
taxlaw-12356	484	8	the	the	DET
taxlaw-12356	484	9	state	state	NOUN
taxlaw-12356	484	10	’s	’s	PART
taxlaw-12356	484	11	then	then	ADV
taxlaw-12356	484	12	-	-	PUNCT
taxlaw-12356	484	13	attorney	attorney	NOUN
taxlaw-12356	484	14	general	general	PROPN
taxlaw-12356	484	15	john	john	PROPN
taxlaw-12356	484	16	m.	m.	PROPN
taxlaw-12356	484	17	o’connor	o’connor	ADV
taxlaw-12356	484	18	wrote	write	VERB
taxlaw-12356	484	19	that	that	SCONJ
taxlaw-12356	484	20	the	the	DET
taxlaw-12356	484	21	supreme	supreme	PROPN
taxlaw-12356	484	22	court	court	PROPN
taxlaw-12356	484	23	would	would	AUX
taxlaw-12356	484	24	probably	probably	ADV
taxlaw-12356	484	25	permit	permit	VERB
taxlaw-12356	484	26	a	a	DET
taxlaw-12356	484	27	religious	religious	ADJ
taxlaw-12356	484	28	charter	charter	NOUN
taxlaw-12356	484	29	school	school	NOUN
taxlaw-12356	484	30	under	under	ADP
taxlaw-12356	484	31	carson	carson	PROPN
taxlaw-12356	484	32	.	.	PUNCT
taxlaw-12356	485	1	the	the	DET
taxlaw-12356	485	2	subsequent	subsequent	ADJ
taxlaw-12356	485	3	state	state	NOUN
taxlaw-12356	485	4	attorney	attorney	NOUN
taxlaw-12356	485	5	general	general	NOUN
taxlaw-12356	485	6	,	,	PUNCT
taxlaw-12356	485	7	gentner	gentner	NOUN
taxlaw-12356	485	8	drummond	drummond	PROPN
taxlaw-12356	485	9	,	,	PUNCT
taxlaw-12356	485	10	withdrew	withdraw	VERB
taxlaw-12356	485	11	that	that	DET
taxlaw-12356	485	12	opinion	opinion	NOUN
taxlaw-12356	485	13	and	and	CCONJ
taxlaw-12356	485	14	advised	advise	VERB
taxlaw-12356	485	15	that	that	SCONJ
taxlaw-12356	485	16	a	a	DET
taxlaw-12356	485	17	religious	religious	ADJ
taxlaw-12356	485	18	charter	charter	NOUN
taxlaw-12356	485	19	school	school	NOUN
taxlaw-12356	485	20	would	would	AUX
taxlaw-12356	485	21	violate	violate	VERB
taxlaw-12356	485	22	the	the	DET
taxlaw-12356	485	23	oklahoma	oklahoma	PROPN
taxlaw-12356	485	24	constitution	constitution	PROPN
taxlaw-12356	485	25	.	.	PUNCT
taxlaw-12356	486	1	mark	mark	PROPN
taxlaw-12356	486	2	walsh	walsh	PROPN
taxlaw-12356	486	3	,	,	PUNCT
taxlaw-12356	486	4	a	a	DET
taxlaw-12356	486	5	major	major	ADJ
taxlaw-12356	486	6	reversal	reversal	NOUN
taxlaw-12356	486	7	on	on	ADP
taxlaw-12356	486	8	religious	religious	ADJ
taxlaw-12356	486	9	charter	charter	NOUN
taxlaw-12356	486	10	schools	school	NOUN
taxlaw-12356	486	11	in	in	ADP
taxlaw-12356	486	12	oklahoma	oklahoma	PROPN
taxlaw-12356	486	13	,	,	PUNCT
taxlaw-12356	486	14	education	education	NOUN
taxlaw-12356	486	15	week	week	NOUN
taxlaw-12356	486	16	(	(	PUNCT
taxlaw-12356	486	17	feb	feb	PROPN
taxlaw-12356	486	18	.	.	PROPN
taxlaw-12356	486	19	24	24	NUM
taxlaw-12356	486	20	,	,	PUNCT
taxlaw-12356	486	21	2023	2023	NUM
taxlaw-12356	486	22	)	)	PUNCT
taxlaw-12356	486	23	,	,	PUNCT
taxlaw-12356	486	24	https://www.edweek.org/policy-politics/a-major-reversal-on-religious-charter-schools-in-oklahom	https://www.edweek.org/policy-politics/a-major-reversal-on-religious-charter-schools-in-oklahom	X
taxlaw-12356	486	25	a/2023/02	a/2023/02	PROPN
taxlaw-12356	487	1	[	[	X
taxlaw-12356	487	2	perma.cc/kv3n-gb9e	perma.cc/kv3n-gb9e	X
taxlaw-12356	487	3	]	]	PUNCT
taxlaw-12356	487	4	.	.	PROPN
taxlaw-12356	488	1	106	106	NUM
taxlaw-12356	488	2	espinoza	espinoza	PROPN
taxlaw-12356	488	3	,	,	PUNCT
taxlaw-12356	488	4	140	140	NUM
taxlaw-12356	488	5	s.	s.	PROPN
taxlaw-12356	488	6	ct	ct	PROPN
taxlaw-12356	488	7	.	.	PUNCT
taxlaw-12356	489	1	at	at	ADP
taxlaw-12356	489	2	2261	2261	NUM
taxlaw-12356	489	3	;	;	PUNCT
taxlaw-12356	489	4	(	(	PUNCT
taxlaw-12356	489	5	quoted	quote	VERB
taxlaw-12356	489	6	by	by	ADP
taxlaw-12356	489	7	carson	carson	PROPN
taxlaw-12356	489	8	v.	v.	CCONJ
taxlaw-12356	489	9	makin	makin	PROPN
taxlaw-12356	489	10	,	,	PUNCT
taxlaw-12356	489	11	142	142	NUM
taxlaw-12356	489	12	s.	s.	PROPN
taxlaw-12356	489	13	ct	ct	PROPN
taxlaw-12356	489	14	.	.	PROPN
taxlaw-12356	489	15	1987	1987	NUM
taxlaw-12356	489	16	,	,	PUNCT
taxlaw-12356	489	17	1997	1997	NUM
taxlaw-12356	489	18	(	(	PUNCT
taxlaw-12356	489	19	2022	2022	NUM
taxlaw-12356	489	20	)	)	PUNCT
taxlaw-12356	489	21	)	)	PUNCT
taxlaw-12356	489	22	(	(	PUNCT
taxlaw-12356	489	23	“	"	PUNCT
taxlaw-12356	489	24	a	a	DET
taxlaw-12356	489	25	state	state	NOUN
taxlaw-12356	489	26	need	need	AUX
taxlaw-12356	489	27	not	not	PART
taxlaw-12356	489	28	subsidize	subsidize	VERB
taxlaw-12356	489	29	private	private	ADJ
taxlaw-12356	489	30	education	education	NOUN
taxlaw-12356	489	31	.	.	PUNCT
taxlaw-12356	490	1	but	but	CCONJ
taxlaw-12356	490	2	once	once	ADV
taxlaw-12356	490	3	a	a	DET
taxlaw-12356	490	4	state	state	NOUN
taxlaw-12356	490	5	decides	decide	VERB
taxlaw-12356	490	6	to	to	PART
taxlaw-12356	490	7	do	do	VERB
taxlaw-12356	490	8	so	so	ADV
taxlaw-12356	490	9	,	,	PUNCT
taxlaw-12356	490	10	it	it	PRON
taxlaw-12356	490	11	can	can	AUX
taxlaw-12356	490	12	not	not	PART
taxlaw-12356	490	13	disqualify	disqualify	VERB
taxlaw-12356	490	14	some	some	DET
taxlaw-12356	490	15	private	private	ADJ
taxlaw-12356	490	16	schools	school	NOUN
taxlaw-12356	490	17	solely	solely	ADV
taxlaw-12356	490	18	because	because	SCONJ
taxlaw-12356	490	19	they	they	PRON
taxlaw-12356	490	20	are	be	AUX
taxlaw-12356	490	21	religious	religious	ADJ
taxlaw-12356	490	22	.	.	PUNCT
taxlaw-12356	490	23	”	"	PUNCT
taxlaw-12356	490	24	)	)	PUNCT
taxlaw-12356	490	25	.	.	PUNCT
taxlaw-12356	491	1	we	we	PRON
taxlaw-12356	491	2	are	be	AUX
taxlaw-12356	491	3	inclined	inclined	ADJ
taxlaw-12356	491	4	to	to	PART
taxlaw-12356	491	5	think	think	VERB
taxlaw-12356	491	6	that	that	SCONJ
taxlaw-12356	491	7	in	in	ADP
taxlaw-12356	491	8	a	a	DET
taxlaw-12356	491	9	universe	universe	NOUN
taxlaw-12356	491	10	in	in	ADP
taxlaw-12356	491	11	which	which	PRON
taxlaw-12356	491	12	vouchers	voucher	NOUN
taxlaw-12356	491	13	are	be	AUX
taxlaw-12356	491	14	normative	normative	ADJ
taxlaw-12356	491	15	and	and	CCONJ
taxlaw-12356	491	16	paid	pay	VERB
taxlaw-12356	491	17	in	in	ADP
taxlaw-12356	491	18	large	large	ADJ
taxlaw-12356	491	19	enough	enough	ADJ
taxlaw-12356	491	20	quantities	quantity	NOUN
taxlaw-12356	491	21	that	that	PRON
taxlaw-12356	491	22	all	all	DET
taxlaw-12356	491	23	students	student	NOUN
taxlaw-12356	491	24	use	use	VERB
taxlaw-12356	491	25	them	they	PRON
taxlaw-12356	491	26	,	,	PUNCT
taxlaw-12356	491	27	the	the	DET
taxlaw-12356	491	28	distinction	distinction	NOUN
taxlaw-12356	491	29	between	between	ADP
taxlaw-12356	491	30	“	"	PUNCT
taxlaw-12356	491	31	public	public	ADJ
taxlaw-12356	491	32	,	,	PUNCT
taxlaw-12356	491	33	”	"	PUNCT
taxlaw-12356	491	34	“	"	PUNCT
taxlaw-12356	491	35	charter	charter	NOUN
taxlaw-12356	491	36	,	,	PUNCT
taxlaw-12356	491	37	”	"	PUNCT
taxlaw-12356	491	38	and	and	CCONJ
taxlaw-12356	491	39	“	"	PUNCT
taxlaw-12356	491	40	private	private	ADJ
taxlaw-12356	491	41	”	"	PUNCT
taxlaw-12356	491	42	schools	school	NOUN
taxlaw-12356	491	43	is	be	AUX
taxlaw-12356	491	44	merely	merely	ADV
taxlaw-12356	491	45	formulaic	formulaic	ADJ
taxlaw-12356	491	46	,	,	PUNCT
taxlaw-12356	491	47	since	since	SCONJ
taxlaw-12356	491	48	all	all	PRON
taxlaw-12356	491	49	are	be	AUX
taxlaw-12356	491	50	funded	fund	VERB
taxlaw-12356	491	51	by	by	ADP
taxlaw-12356	491	52	the	the	DET
taxlaw-12356	491	53	government	government	NOUN
taxlaw-12356	491	54	.	.	PUNCT
taxlaw-12356	492	1	107	107	NUM
taxlaw-12356	492	2	trinity	trinity	PROPN
taxlaw-12356	492	3	lutheran	lutheran	PROPN
taxlaw-12356	492	4	implies	imply	VERB
taxlaw-12356	492	5	that	that	SCONJ
taxlaw-12356	492	6	private	private	ADJ
taxlaw-12356	492	7	choice	choice	NOUN
taxlaw-12356	492	8	is	be	AUX
taxlaw-12356	492	9	not	not	PART
taxlaw-12356	492	10	necessary	necessary	ADJ
taxlaw-12356	492	11	to	to	PART
taxlaw-12356	492	12	circumvent	circumvent	VERB
taxlaw-12356	492	13	the	the	DET
taxlaw-12356	492	14	establishment	establishment	NOUN
taxlaw-12356	492	15	clause	clause	NOUN
taxlaw-12356	492	16	,	,	PUNCT
taxlaw-12356	492	17	see	see	VERB
taxlaw-12356	492	18	582	582	NUM
taxlaw-12356	492	19	u.s	u.s	PROPN
taxlaw-12356	492	20	.	.	PROPN
taxlaw-12356	492	21	449	449	NUM
taxlaw-12356	492	22	,	,	PUNCT
taxlaw-12356	492	23	and	and	CCONJ
taxlaw-12356	492	24	carson	carson	PROPN
taxlaw-12356	492	25	required	require	VERB
taxlaw-12356	492	26	direct	direct	ADJ
taxlaw-12356	492	27	funding	funding	NOUN
taxlaw-12356	492	28	to	to	ADP
taxlaw-12356	492	29	religious	religious	ADJ
taxlaw-12356	492	30	schools	school	NOUN
taxlaw-12356	492	31	,	,	PUNCT
taxlaw-12356	492	32	see	see	VERB
taxlaw-12356	492	33	142	142	NUM
taxlaw-12356	492	34	s.	s.	PROPN
taxlaw-12356	492	35	ct	ct	PROPN
taxlaw-12356	492	36	.	.	PUNCT
taxlaw-12356	493	1	at	at	ADP
taxlaw-12356	493	2	2014	2014	NUM
taxlaw-12356	493	3	(	(	PUNCT
taxlaw-12356	493	4	2022	2022	NUM
taxlaw-12356	493	5	)	)	PUNCT
taxlaw-12356	493	6	.	.	PUNCT
taxlaw-12356	494	1	108	108	NUM
taxlaw-12356	494	2	steven	steven	PROPN
taxlaw-12356	494	3	k.	k.	PROPN
taxlaw-12356	494	4	green	green	PROPN
taxlaw-12356	494	5	,	,	PUNCT
taxlaw-12356	494	6	requiem	requiem	NOUN
taxlaw-12356	494	7	for	for	ADP
taxlaw-12356	494	8	state	state	NOUN
taxlaw-12356	494	9	“	"	PUNCT
taxlaw-12356	494	10	blaine	blaine	PROPN
taxlaw-12356	494	11	amendments	amendment	NOUN
taxlaw-12356	494	12	”	"	PUNCT
taxlaw-12356	494	13	,	,	PUNCT
taxlaw-12356	494	14	64	64	NUM
taxlaw-12356	494	15	journal	journal	NOUN
taxlaw-12356	494	16	of	of	ADP
taxlaw-12356	494	17	church	church	NOUN
taxlaw-12356	494	18	and	and	CCONJ
taxlaw-12356	494	19	state	state	NOUN
taxlaw-12356	494	20	,	,	PUNCT
taxlaw-12356	494	21	437	437	NUM
taxlaw-12356	494	22	,	,	PUNCT
taxlaw-12356	494	23	440	440	NUM
taxlaw-12356	494	24	(	(	PUNCT
taxlaw-12356	494	25	2022	2022	NUM
taxlaw-12356	494	26	)	)	PUNCT
taxlaw-12356	494	27	(	(	PUNCT
taxlaw-12356	494	28	“	"	PUNCT
taxlaw-12356	494	29	even	even	ADV
taxlaw-12356	494	30	though	though	SCONJ
taxlaw-12356	494	31	the	the	DET
taxlaw-12356	494	32	supreme	supreme	PROPN
taxlaw-12356	494	33	court	court	PROPN
taxlaw-12356	494	34	stopped	stop	VERB
taxlaw-12356	494	35	short	short	ADV
taxlaw-12356	494	36	of	of	ADP
taxlaw-12356	494	37	declaring	declare	VERB
taxlaw-12356	494	38	montana	montana	PROPN
taxlaw-12356	494	39	’s	’s	PART
taxlaw-12356	494	40	no	no	DET
taxlaw-12356	494	41	-	-	PUNCT
taxlaw-12356	494	42	funding	funding	NOUN
taxlaw-12356	494	43	provision	provision	NOUN
taxlaw-12356	494	44	to	to	PART
taxlaw-12356	494	45	be	be	AUX
taxlaw-12356	494	46	unconstitutional	unconstitutional	ADJ
taxlaw-12356	494	47	,	,	PUNCT
taxlaw-12356	494	48	the	the	DET
taxlaw-12356	494	49	espinoza	espinoza	PROPN
taxlaw-12356	494	50	decision	decision	NOUN
taxlaw-12356	494	51	possibly	possibly	ADV
taxlaw-12356	494	52	made	make	VERB
taxlaw-12356	494	53	it	it	PRON
taxlaw-12356	494	54	—	—	PUNCT
taxlaw-12356	494	55	and	and	CCONJ
taxlaw-12356	494	56	similar	similar	ADJ
taxlaw-12356	494	57	provisions	provision	NOUN
taxlaw-12356	494	58	in	in	ADP
taxlaw-12356	494	59	thirty	thirty	NUM
taxlaw-12356	494	60	-	-	PUNCT
taxlaw-12356	494	61	seven	seven	NUM
taxlaw-12356	494	62	other	other	ADJ
taxlaw-12356	494	63	states	state	NOUN
taxlaw-12356	494	64	—	—	PUNCT
taxlaw-12356	494	65	dead	dead	ADJ
taxlaw-12356	494	66	-	-	PUNCT
taxlaw-12356	494	67	letter	letter	NOUN
taxlaw-12356	494	68	laws	law	NOUN
taxlaw-12356	494	69	.	.	PUNCT
taxlaw-12356	494	70	”	"	PUNCT
taxlaw-12356	494	71	)	)	PUNCT
taxlaw-12356	494	72	;	;	PUNCT
taxlaw-12356	494	73	steven	steven	PROPN
taxlaw-12356	494	74	green	green	PROPN
taxlaw-12356	494	75	,	,	PUNCT
taxlaw-12356	494	76	symposium	symposium	NOUN
taxlaw-12356	494	77	:	:	PUNCT
taxlaw-12356	494	78	rip	rip	VERB
taxlaw-12356	494	79	state	state	NOUN
taxlaw-12356	494	80	“	"	PUNCT
taxlaw-12356	494	81	blaine	blaine	PROPN
taxlaw-12356	494	82	amendments	amendment	NOUN
taxlaw-12356	494	83	”	"	PUNCT
taxlaw-12356	494	84	—	—	PUNCT
taxlaw-12356	494	85	espinoza	espinoza	PROPN
taxlaw-12356	494	86	and	and	CCONJ
taxlaw-12356	494	87	the	the	DET
taxlaw-12356	494	88	“	"	PUNCT
taxlaw-12356	494	89	no	no	DET
taxlaw-12356	494	90	-	-	PUNCT
taxlaw-12356	494	91	aid	aid	NOUN
taxlaw-12356	494	92	”	"	PUNCT
taxlaw-12356	494	93	principle	principle	NOUN
taxlaw-12356	494	94	,	,	PUNCT
taxlaw-12356	494	95	scotusblog	scotusblog	PROPN
taxlaw-12356	494	96	(	(	PUNCT
taxlaw-12356	494	97	jun	jun	PROPN
taxlaw-12356	494	98	.	.	PROPN
taxlaw-12356	494	99	30	30	NUM
taxlaw-12356	494	100	,	,	PUNCT
taxlaw-12356	494	101	2020	2020	NUM
taxlaw-12356	494	102	)	)	PUNCT
taxlaw-12356	494	103	,	,	PUNCT
taxlaw-12356	494	104	https://ww	https://ww	NOUN
taxlaw-12356	494	105	w.scotusblog.com/2020/06/symposium-rip-state-blaine-amendments-espinoza-and-the-no-aid-prin	w.scotusblog.com/2020/06/symposium-rip-state-blaine-amendments-espinoza-and-the-no-aid-prin	VERB
taxlaw-12356	494	106	ciple/	ciple/	NUM
taxlaw-12356	495	1	[	[	X
taxlaw-12356	495	2	perma.cc/3mcd-5jbe	perma.cc/3mcd-5jbe	X
taxlaw-12356	495	3	]	]	X
taxlaw-12356	495	4	(	(	PUNCT
taxlaw-12356	495	5	“	"	PUNCT
taxlaw-12356	495	6	[	[	X
taxlaw-12356	495	7	espinoza	espinoza	X
taxlaw-12356	495	8	]	]	X
taxlaw-12356	495	9	ha[s	ha[s	PROPN
taxlaw-12356	495	10	]	]	PUNCT
taxlaw-12356	495	11	now	now	ADV
taxlaw-12356	495	12	tainted	taint	VERB
taxlaw-12356	495	13	all	all	DET
taxlaw-12356	495	14	no	no	DET
taxlaw-12356	495	15	-	-	PUNCT
taxlaw-12356	495	16	aid	aid	NOUN
taxlaw-12356	495	17	provisions	provision	NOUN
taxlaw-12356	495	18	,	,	PUNCT
taxlaw-12356	495	19	and	and	CCONJ
taxlaw-12356	495	20	the	the	DET
taxlaw-12356	495	21	more	more	ADV
taxlaw-12356	495	22	general	general	ADJ
taxlaw-12356	495	23	principle	principle	NOUN
taxlaw-12356	495	24	against	against	ADP
taxlaw-12356	495	25	government	government	NOUN
taxlaw-12356	495	26	funding	funding	NOUN
taxlaw-12356	495	27	of	of	ADP
taxlaw-12356	495	28	religion	religion	NOUN
taxlaw-12356	495	29	,	,	PUNCT
taxlaw-12356	495	30	with	with	ADP
taxlaw-12356	495	31	the	the	DET
taxlaw-12356	495	32	aura	aura	NOUN
taxlaw-12356	495	33	of	of	ADP
taxlaw-12356	495	34	discrimination	discrimination	NOUN
taxlaw-12356	495	35	.	.	PUNCT
taxlaw-12356	495	36	”	"	PUNCT
taxlaw-12356	495	37	)	)	PUNCT
taxlaw-12356	495	38	.	.	PUNCT
taxlaw-12356	496	1	2023	2023	NUM
taxlaw-12356	496	2	]	]	PUNCT
taxlaw-12356	496	3	the	the	DET
taxlaw-12356	496	4	worst	bad	ADJ
taxlaw-12356	496	5	choice	choice	NOUN
taxlaw-12356	496	6	for	for	ADP
taxlaw-12356	496	7	school	school	NOUN
taxlaw-12356	496	8	choice	choice	NOUN
taxlaw-12356	496	9	95	95	NUM
taxlaw-12356	496	10	formally	formally	ADV
taxlaw-12356	496	11	circumvent	circumvent	VERB
taxlaw-12356	496	12	constitutional	constitutional	ADJ
taxlaw-12356	496	13	issues	issue	NOUN
taxlaw-12356	496	14	,	,	PUNCT
taxlaw-12356	496	15	but	but	CCONJ
taxlaw-12356	496	16	they	they	PRON
taxlaw-12356	496	17	have	have	VERB
taxlaw-12356	496	18	the	the	DET
taxlaw-12356	496	19	same	same	ADJ
taxlaw-12356	496	20	effect	effect	NOUN
taxlaw-12356	496	21	as	as	ADP
taxlaw-12356	496	22	direct	direct	ADJ
taxlaw-12356	496	23	payments	payment	NOUN
taxlaw-12356	496	24	.	.	PUNCT
taxlaw-12356	497	1	but	but	CCONJ
taxlaw-12356	497	2	far	far	ADV
taxlaw-12356	497	3	from	from	ADP
taxlaw-12356	497	4	being	be	AUX
taxlaw-12356	497	5	harmless	harmless	ADJ
taxlaw-12356	497	6	vestigial	vestigial	ADJ
taxlaw-12356	497	7	features	feature	NOUN
taxlaw-12356	497	8	of	of	ADP
taxlaw-12356	497	9	past	past	ADJ
taxlaw-12356	497	10	legal	legal	ADJ
taxlaw-12356	497	11	landscapes	landscape	NOUN
taxlaw-12356	497	12	,	,	PUNCT
taxlaw-12356	497	13	tax	tax	NOUN
taxlaw-12356	497	14	credits	credit	NOUN
taxlaw-12356	497	15	fail	fail	VERB
taxlaw-12356	497	16	to	to	PART
taxlaw-12356	497	17	properly	properly	ADV
taxlaw-12356	497	18	achieve	achieve	VERB
taxlaw-12356	497	19	their	their	PRON
taxlaw-12356	497	20	goals	goal	NOUN
taxlaw-12356	497	21	and	and	CCONJ
taxlaw-12356	497	22	are	be	AUX
taxlaw-12356	497	23	an	an	DET
taxlaw-12356	497	24	inefficient	inefficient	ADJ
taxlaw-12356	497	25	waste	waste	NOUN
taxlaw-12356	497	26	of	of	ADP
taxlaw-12356	497	27	public	public	ADJ
taxlaw-12356	497	28	resources	resource	NOUN
taxlaw-12356	497	29	.	.	PUNCT
taxlaw-12356	498	1	the	the	DET
taxlaw-12356	498	2	weaknesses	weakness	NOUN
taxlaw-12356	498	3	in	in	ADP
taxlaw-12356	498	4	their	their	PRON
taxlaw-12356	498	5	legal	legal	ADJ
taxlaw-12356	498	6	basis	basis	NOUN
taxlaw-12356	498	7	and	and	CCONJ
taxlaw-12356	498	8	their	their	PRON
taxlaw-12356	498	9	inefficiencies	inefficiency	NOUN
taxlaw-12356	498	10	were	be	AUX
taxlaw-12356	498	11	not	not	PART
taxlaw-12356	498	12	an	an	DET
taxlaw-12356	498	13	accident	accident	NOUN
taxlaw-12356	498	14	;	;	PUNCT
taxlaw-12356	498	15	instead	instead	ADV
taxlaw-12356	498	16	,	,	PUNCT
taxlaw-12356	498	17	those	those	DET
taxlaw-12356	498	18	qualities	quality	NOUN
taxlaw-12356	498	19	were	be	AUX
taxlaw-12356	498	20	features	feature	NOUN
taxlaw-12356	498	21	thought	think	VERB
taxlaw-12356	498	22	necessary	necessary	ADJ
taxlaw-12356	498	23	to	to	ADP
taxlaw-12356	498	24	the	the	DET
taxlaw-12356	498	25	validity	validity	NOUN
taxlaw-12356	498	26	of	of	ADP
taxlaw-12356	498	27	tax	tax	NOUN
taxlaw-12356	498	28	credits	credit	NOUN
taxlaw-12356	498	29	.	.	PUNCT
taxlaw-12356	499	1	the	the	DET
taxlaw-12356	499	2	weaknesses	weakness	NOUN
taxlaw-12356	499	3	discussed	discuss	VERB
taxlaw-12356	499	4	in	in	ADP
taxlaw-12356	499	5	detail	detail	NOUN
taxlaw-12356	499	6	below	below	ADV
taxlaw-12356	499	7	all	all	PRON
taxlaw-12356	499	8	exist	exist	VERB
taxlaw-12356	499	9	for	for	ADP
taxlaw-12356	499	10	the	the	DET
taxlaw-12356	499	11	same	same	ADJ
taxlaw-12356	499	12	reason	reason	NOUN
taxlaw-12356	499	13	,	,	PUNCT
taxlaw-12356	499	14	which	which	PRON
taxlaw-12356	499	15	is	be	AUX
taxlaw-12356	499	16	to	to	PART
taxlaw-12356	499	17	distance	distance	VERB
taxlaw-12356	499	18	the	the	DET
taxlaw-12356	499	19	government	government	NOUN
taxlaw-12356	499	20	—	—	PUNCT
taxlaw-12356	499	21	and	and	CCONJ
taxlaw-12356	499	22	its	its	PRON
taxlaw-12356	499	23	oversight	oversight	NOUN
taxlaw-12356	499	24	—	—	PUNCT
taxlaw-12356	499	25	from	from	ADP
taxlaw-12356	499	26	the	the	DET
taxlaw-12356	499	27	aid	aid	NOUN
taxlaw-12356	499	28	.	.	PUNCT
taxlaw-12356	500	1	the	the	DET
taxlaw-12356	500	2	further	far	ADV
taxlaw-12356	500	3	removed	remove	VERB
taxlaw-12356	500	4	the	the	DET
taxlaw-12356	500	5	government	government	NOUN
taxlaw-12356	500	6	was	be	AUX
taxlaw-12356	500	7	from	from	ADP
taxlaw-12356	500	8	the	the	DET
taxlaw-12356	500	9	tax	tax	NOUN
taxlaw-12356	500	10	credit	credit	NOUN
taxlaw-12356	500	11	system	system	NOUN
taxlaw-12356	500	12	,	,	PUNCT
taxlaw-12356	500	13	the	the	DET
taxlaw-12356	500	14	more	more	ADV
taxlaw-12356	500	15	defensible	defensible	ADJ
taxlaw-12356	500	16	tax	tax	NOUN
taxlaw-12356	500	17	credits	credit	NOUN
taxlaw-12356	500	18	were	be	AUX
taxlaw-12356	500	19	as	as	ADV
taxlaw-12356	500	20	compliant	compliant	ADJ
taxlaw-12356	500	21	with	with	ADP
taxlaw-12356	500	22	the	the	DET
taxlaw-12356	500	23	establishment	establishment	NOUN
taxlaw-12356	500	24	clause	clause	NOUN
taxlaw-12356	500	25	.	.	PUNCT
taxlaw-12356	501	1	inherent	inherent	ADJ
taxlaw-12356	501	2	in	in	ADP
taxlaw-12356	501	3	that	that	DET
taxlaw-12356	501	4	distance	distance	NOUN
taxlaw-12356	501	5	was	be	AUX
taxlaw-12356	501	6	also	also	ADV
taxlaw-12356	501	7	a	a	DET
taxlaw-12356	501	8	lack	lack	NOUN
taxlaw-12356	501	9	of	of	ADP
taxlaw-12356	501	10	regulation	regulation	NOUN
taxlaw-12356	501	11	—	—	PUNCT
taxlaw-12356	501	12	the	the	DET
taxlaw-12356	501	13	government	government	NOUN
taxlaw-12356	501	14	needed	need	VERB
taxlaw-12356	501	15	to	to	PART
taxlaw-12356	501	16	avoid	avoid	VERB
taxlaw-12356	501	17	entangling	entangle	VERB
taxlaw-12356	501	18	itself	itself	PRON
taxlaw-12356	501	19	with	with	ADP
taxlaw-12356	501	20	tax	tax	NOUN
taxlaw-12356	501	21	credits	credit	NOUN
taxlaw-12356	501	22	so	so	SCONJ
taxlaw-12356	501	23	that	that	SCONJ
taxlaw-12356	501	24	they	they	PRON
taxlaw-12356	501	25	could	could	AUX
taxlaw-12356	501	26	not	not	PART
taxlaw-12356	501	27	be	be	AUX
taxlaw-12356	501	28	challenged	challenge	VERB
taxlaw-12356	501	29	as	as	ADP
taxlaw-12356	501	30	public	public	ADJ
taxlaw-12356	501	31	aid	aid	NOUN
taxlaw-12356	501	32	.	.	PUNCT
taxlaw-12356	502	1	with	with	ADP
taxlaw-12356	502	2	nonexistent	nonexistent	ADJ
taxlaw-12356	502	3	regulation	regulation	NOUN
taxlaw-12356	502	4	,	,	PUNCT
taxlaw-12356	502	5	the	the	DET
taxlaw-12356	502	6	government	government	NOUN
taxlaw-12356	502	7	avoided	avoid	VERB
taxlaw-12356	502	8	connection	connection	NOUN
taxlaw-12356	502	9	with	with	ADP
taxlaw-12356	502	10	malfeasance	malfeasance	NOUN
taxlaw-12356	502	11	in	in	ADP
taxlaw-12356	502	12	the	the	DET
taxlaw-12356	502	13	tax	tax	NOUN
taxlaw-12356	502	14	credit	credit	NOUN
taxlaw-12356	502	15	system	system	NOUN
taxlaw-12356	502	16	,	,	PUNCT
taxlaw-12356	502	17	but	but	CCONJ
taxlaw-12356	502	18	it	it	PRON
taxlaw-12356	502	19	also	also	ADV
taxlaw-12356	502	20	created	create	VERB
taxlaw-12356	502	21	a	a	DET
taxlaw-12356	502	22	system	system	NOUN
taxlaw-12356	502	23	that	that	PRON
taxlaw-12356	502	24	is	be	AUX
taxlaw-12356	502	25	not	not	PART
taxlaw-12356	502	26	only	only	ADV
taxlaw-12356	502	27	ineffective	ineffective	ADJ
taxlaw-12356	502	28	but	but	CCONJ
taxlaw-12356	502	29	also	also	ADV
taxlaw-12356	502	30	rife	rife	ADJ
taxlaw-12356	502	31	with	with	ADP
taxlaw-12356	502	32	abuse	abuse	NOUN
taxlaw-12356	502	33	,	,	PUNCT
taxlaw-12356	502	34	as	as	SCONJ
taxlaw-12356	502	35	noted	note	VERB
taxlaw-12356	502	36	in	in	ADP
taxlaw-12356	502	37	the	the	DET
taxlaw-12356	502	38	following	follow	VERB
taxlaw-12356	502	39	sections.109	sections.109	ADJ
taxlaw-12356	502	40	a.	a.	NOUN
taxlaw-12356	502	41	tax	tax	NOUN
taxlaw-12356	502	42	credits	credit	NOUN
taxlaw-12356	502	43	have	have	VERB
taxlaw-12356	502	44	the	the	DET
taxlaw-12356	502	45	effect	effect	NOUN
taxlaw-12356	502	46	of	of	ADP
taxlaw-12356	502	47	direct	direct	ADJ
taxlaw-12356	502	48	payments	payment	NOUN
taxlaw-12356	502	49	while	while	SCONJ
taxlaw-12356	502	50	circumventing	circumvent	VERB
taxlaw-12356	502	51	rules	rule	NOUN
taxlaw-12356	502	52	governing	govern	VERB
taxlaw-12356	502	53	direct	direct	ADJ
taxlaw-12356	502	54	payments	payment	NOUN
taxlaw-12356	502	55	the	the	DET
taxlaw-12356	502	56	history	history	NOUN
taxlaw-12356	502	57	of	of	ADP
taxlaw-12356	502	58	establishment	establishment	NOUN
taxlaw-12356	502	59	clause	clause	NOUN
taxlaw-12356	502	60	jurisprudence	jurisprudence	NOUN
taxlaw-12356	502	61	and	and	CCONJ
taxlaw-12356	502	62	no	no	DET
taxlaw-12356	502	63	-	-	PUNCT
taxlaw-12356	502	64	aid	aid	NOUN
taxlaw-12356	502	65	provisions	provision	NOUN
taxlaw-12356	502	66	demonstrates	demonstrate	VERB
taxlaw-12356	502	67	that	that	SCONJ
taxlaw-12356	502	68	tax	tax	NOUN
taxlaw-12356	502	69	credits	credit	NOUN
taxlaw-12356	502	70	were	be	AUX
taxlaw-12356	502	71	used	use	VERB
taxlaw-12356	502	72	as	as	ADP
taxlaw-12356	502	73	a	a	DET
taxlaw-12356	502	74	way	way	NOUN
taxlaw-12356	502	75	around	around	ADP
taxlaw-12356	502	76	rules	rule	NOUN
taxlaw-12356	502	77	that	that	PRON
taxlaw-12356	502	78	would	would	AUX
taxlaw-12356	502	79	otherwise	otherwise	ADV
taxlaw-12356	502	80	prohibit	prohibit	VERB
taxlaw-12356	502	81	government	government	NOUN
taxlaw-12356	502	82	aid	aid	NOUN
taxlaw-12356	502	83	to	to	ADP
taxlaw-12356	502	84	religious	religious	ADJ
taxlaw-12356	502	85	schools.110	schools.110	NOUN
taxlaw-12356	502	86	they	they	PRON
taxlaw-12356	502	87	allowed	allow	VERB
taxlaw-12356	502	88	the	the	DET
taxlaw-12356	502	89	government	government	NOUN
taxlaw-12356	502	90	to	to	PART
taxlaw-12356	502	91	do	do	VERB
taxlaw-12356	502	92	indirectly	indirectly	ADV
taxlaw-12356	502	93	what	what	PRON
taxlaw-12356	502	94	it	it	PRON
taxlaw-12356	502	95	could	could	AUX
taxlaw-12356	502	96	not	not	PART
taxlaw-12356	502	97	do	do	VERB
taxlaw-12356	502	98	directly	directly	ADV
taxlaw-12356	502	99	.	.	PUNCT
taxlaw-12356	503	1	the	the	DET
taxlaw-12356	503	2	result	result	NOUN
taxlaw-12356	503	3	is	be	AUX
taxlaw-12356	503	4	an	an	DET
taxlaw-12356	503	5	absurdly	absurdly	ADV
taxlaw-12356	503	6	contrived	contrived	ADJ
taxlaw-12356	503	7	system	system	NOUN
taxlaw-12356	503	8	of	of	ADP
taxlaw-12356	503	9	funding	fund	VERB
taxlaw-12356	503	10	private	private	ADJ
taxlaw-12356	503	11	schools	school	NOUN
taxlaw-12356	503	12	with	with	ADP
taxlaw-12356	503	13	both	both	CCONJ
taxlaw-12356	503	14	educational	educational	ADJ
taxlaw-12356	503	15	and	and	CCONJ
taxlaw-12356	503	16	policy	policy	NOUN
taxlaw-12356	503	17	failings	failing	NOUN
taxlaw-12356	503	18	.	.	PUNCT
taxlaw-12356	504	1	the	the	DET
taxlaw-12356	504	2	purpose	purpose	NOUN
taxlaw-12356	504	3	of	of	ADP
taxlaw-12356	504	4	this	this	DET
taxlaw-12356	504	5	section	section	NOUN
taxlaw-12356	504	6	is	be	AUX
taxlaw-12356	504	7	to	to	PART
taxlaw-12356	504	8	demonstrate	demonstrate	VERB
taxlaw-12356	504	9	that	that	SCONJ
taxlaw-12356	504	10	tax	tax	NOUN
taxlaw-12356	504	11	credits	credit	NOUN
taxlaw-12356	504	12	have	have	VERB
taxlaw-12356	504	13	the	the	DET
taxlaw-12356	504	14	same	same	ADJ
taxlaw-12356	504	15	effect	effect	NOUN
taxlaw-12356	504	16	as	as	ADP
taxlaw-12356	504	17	direct	direct	ADJ
taxlaw-12356	504	18	payments	payment	NOUN
taxlaw-12356	504	19	,	,	PUNCT
taxlaw-12356	504	20	but	but	CCONJ
taxlaw-12356	504	21	are	be	AUX
taxlaw-12356	504	22	a	a	DET
taxlaw-12356	504	23	much	much	ADV
taxlaw-12356	504	24	more	more	ADV
taxlaw-12356	504	25	cumbersome	cumbersome	ADJ
taxlaw-12356	504	26	mechanism	mechanism	NOUN
taxlaw-12356	504	27	for	for	ADP
taxlaw-12356	504	28	aiding	aid	VERB
taxlaw-12356	504	29	private	private	ADJ
taxlaw-12356	504	30	schools	school	NOUN
taxlaw-12356	504	31	.	.	PUNCT
taxlaw-12356	505	1	tax	tax	NOUN
taxlaw-12356	505	2	credits	credit	NOUN
taxlaw-12356	505	3	are	be	AUX
taxlaw-12356	505	4	a	a	DET
taxlaw-12356	505	5	formalistic	formalistic	ADJ
taxlaw-12356	505	6	bypass	bypass	NOUN
taxlaw-12356	505	7	amounting	amount	VERB
taxlaw-12356	505	8	to	to	ADP
taxlaw-12356	505	9	a	a	DET
taxlaw-12356	505	10	dollar	dollar	NOUN
taxlaw-12356	505	11	-	-	PUNCT
taxlaw-12356	505	12	for	for	ADP
taxlaw-12356	505	13	-	-	PUNCT
taxlaw-12356	505	14	dollar	dollar	NOUN
taxlaw-12356	505	15	reduction	reduction	NOUN
taxlaw-12356	505	16	in	in	ADP
taxlaw-12356	505	17	someone	someone	PRON
taxlaw-12356	505	18	’s	’s	PART
taxlaw-12356	505	19	tax	tax	NOUN
taxlaw-12356	505	20	bill	bill	NOUN
taxlaw-12356	505	21	in	in	ADP
taxlaw-12356	505	22	exchange	exchange	NOUN
taxlaw-12356	505	23	for	for	ADP
taxlaw-12356	505	24	a	a	DET
taxlaw-12356	505	25	donation	donation	NOUN
taxlaw-12356	505	26	.	.	PUNCT
taxlaw-12356	506	1	georgia	georgia	PROPN
taxlaw-12356	506	2	private	private	ADJ
taxlaw-12356	506	3	schools	school	NOUN
taxlaw-12356	506	4	,	,	PUNCT
taxlaw-12356	506	5	for	for	ADP
taxlaw-12356	506	6	example	example	NOUN
taxlaw-12356	506	7	,	,	PUNCT
taxlaw-12356	506	8	promote	promote	VERB
taxlaw-12356	506	9	the	the	DET
taxlaw-12356	506	10	program	program	NOUN
taxlaw-12356	506	11	on	on	ADP
taxlaw-12356	506	12	their	their	PRON
taxlaw-12356	506	13	websites	website	NOUN
taxlaw-12356	506	14	under	under	ADP
taxlaw-12356	506	15	the	the	DET
taxlaw-12356	506	16	heading	heading	NOUN
taxlaw-12356	506	17	“	"	PUNCT
taxlaw-12356	506	18	redirect	redirect	VERB
taxlaw-12356	506	19	your	your	PRON
taxlaw-12356	506	20	tax	tax	NOUN
taxlaw-12356	506	21	dollars	dollar	NOUN
taxlaw-12356	506	22	.	.	PUNCT
taxlaw-12356	506	23	”111	”111	PROPN
taxlaw-12356	506	24	married	married	ADJ
taxlaw-12356	506	25	taxpayers	taxpayer	NOUN
taxlaw-12356	506	26	filing	file	VERB
taxlaw-12356	506	27	jointly	jointly	ADV
taxlaw-12356	506	28	under	under	ADP
taxlaw-12356	506	29	georgia	georgia	PROPN
taxlaw-12356	506	30	’s	’s	PART
taxlaw-12356	506	31	tax	tax	NOUN
taxlaw-12356	506	32	credit	credit	NOUN
taxlaw-12356	506	33	109	109	NUM
taxlaw-12356	506	34	recall	recall	NOUN
taxlaw-12356	506	35	that	that	PRON
taxlaw-12356	506	36	tuition	tuition	NOUN
taxlaw-12356	506	37	tax	tax	NOUN
taxlaw-12356	506	38	credits	credit	NOUN
taxlaw-12356	506	39	work	work	VERB
taxlaw-12356	506	40	by	by	ADP
taxlaw-12356	506	41	allowing	allow	VERB
taxlaw-12356	506	42	individuals	individual	NOUN
taxlaw-12356	506	43	or	or	CCONJ
taxlaw-12356	506	44	corporations	corporation	NOUN
taxlaw-12356	506	45	to	to	PART
taxlaw-12356	506	46	receive	receive	VERB
taxlaw-12356	506	47	a	a	DET
taxlaw-12356	506	48	tax	tax	NOUN
taxlaw-12356	506	49	credit	credit	NOUN
taxlaw-12356	506	50	,	,	PUNCT
taxlaw-12356	506	51	which	which	PRON
taxlaw-12356	506	52	is	be	AUX
taxlaw-12356	506	53	the	the	DET
taxlaw-12356	506	54	right	right	NOUN
taxlaw-12356	506	55	not	not	PART
taxlaw-12356	506	56	to	to	PART
taxlaw-12356	506	57	pay	pay	VERB
taxlaw-12356	506	58	that	that	DET
taxlaw-12356	506	59	amount	amount	NOUN
taxlaw-12356	506	60	to	to	ADP
taxlaw-12356	506	61	the	the	DET
taxlaw-12356	506	62	state	state	NOUN
taxlaw-12356	506	63	in	in	ADP
taxlaw-12356	506	64	taxes	taxis	NOUN
taxlaw-12356	506	65	,	,	PUNCT
taxlaw-12356	506	66	in	in	ADP
taxlaw-12356	506	67	exchange	exchange	NOUN
taxlaw-12356	506	68	for	for	ADP
taxlaw-12356	506	69	giving	give	VERB
taxlaw-12356	506	70	money	money	NOUN
taxlaw-12356	506	71	to	to	ADP
taxlaw-12356	506	72	an	an	DET
taxlaw-12356	506	73	intermediary	intermediary	ADJ
taxlaw-12356	506	74	organization	organization	NOUN
taxlaw-12356	506	75	(	(	PUNCT
taxlaw-12356	506	76	a	a	DET
taxlaw-12356	506	77	“	"	PUNCT
taxlaw-12356	506	78	scholarship	scholarship	NOUN
taxlaw-12356	506	79	organization	organization	NOUN
taxlaw-12356	506	80	”	"	PUNCT
taxlaw-12356	506	81	)	)	PUNCT
taxlaw-12356	506	82	.	.	PUNCT
taxlaw-12356	507	1	then	then	ADV
taxlaw-12356	507	2	,	,	PUNCT
taxlaw-12356	507	3	the	the	DET
taxlaw-12356	507	4	scholarship	scholarship	NOUN
taxlaw-12356	507	5	organization	organization	NOUN
taxlaw-12356	507	6	makes	make	VERB
taxlaw-12356	507	7	a	a	DET
taxlaw-12356	507	8	donation	donation	NOUN
taxlaw-12356	507	9	to	to	ADP
taxlaw-12356	507	10	a	a	DET
taxlaw-12356	507	11	private	private	ADJ
taxlaw-12356	507	12	school	school	NOUN
taxlaw-12356	507	13	,	,	PUNCT
taxlaw-12356	507	14	often	often	ADV
taxlaw-12356	507	15	the	the	DET
taxlaw-12356	507	16	private	private	ADJ
taxlaw-12356	507	17	school	school	NOUN
taxlaw-12356	507	18	of	of	ADP
taxlaw-12356	507	19	the	the	DET
taxlaw-12356	507	20	donor	donor	NOUN
taxlaw-12356	507	21	’s	’s	PART
taxlaw-12356	507	22	choice	choice	NOUN
taxlaw-12356	507	23	,	,	PUNCT
taxlaw-12356	507	24	as	as	ADP
taxlaw-12356	507	25	a	a	DET
taxlaw-12356	507	26	scholarship	scholarship	NOUN
taxlaw-12356	507	27	.	.	PUNCT
taxlaw-12356	508	1	in	in	ADP
taxlaw-12356	508	2	contrast	contrast	NOUN
taxlaw-12356	508	3	to	to	ADP
taxlaw-12356	508	4	vouchers	voucher	NOUN
taxlaw-12356	508	5	(	(	PUNCT
taxlaw-12356	508	6	where	where	SCONJ
taxlaw-12356	508	7	the	the	DET
taxlaw-12356	508	8	government	government	NOUN
taxlaw-12356	508	9	collects	collect	VERB
taxlaw-12356	508	10	taxes	taxis	NOUN
taxlaw-12356	508	11	and	and	CCONJ
taxlaw-12356	508	12	then	then	ADV
taxlaw-12356	508	13	allows	allow	VERB
taxlaw-12356	508	14	individuals	individual	NOUN
taxlaw-12356	508	15	to	to	PART
taxlaw-12356	508	16	direct	direct	VERB
taxlaw-12356	508	17	a	a	DET
taxlaw-12356	508	18	portion	portion	NOUN
taxlaw-12356	508	19	of	of	ADP
taxlaw-12356	508	20	that	that	PRON
taxlaw-12356	508	21	to	to	ADP
taxlaw-12356	508	22	a	a	DET
taxlaw-12356	508	23	private	private	ADJ
taxlaw-12356	508	24	school	school	NOUN
taxlaw-12356	508	25	)	)	PUNCT
taxlaw-12356	508	26	,	,	PUNCT
taxlaw-12356	508	27	a	a	DET
taxlaw-12356	508	28	government	government	NOUN
taxlaw-12356	508	29	with	with	ADP
taxlaw-12356	508	30	a	a	DET
taxlaw-12356	508	31	tax	tax	NOUN
taxlaw-12356	508	32	credit	credit	NOUN
taxlaw-12356	508	33	program	program	NOUN
taxlaw-12356	508	34	forgoes	forgoes	AUX
taxlaw-12356	508	35	receiving	receive	VERB
taxlaw-12356	508	36	dollars	dollar	NOUN
taxlaw-12356	508	37	as	as	ADP
taxlaw-12356	508	38	taxes	taxis	NOUN
taxlaw-12356	508	39	if	if	SCONJ
taxlaw-12356	508	40	they	they	PRON
taxlaw-12356	508	41	were	be	AUX
taxlaw-12356	508	42	paid	pay	VERB
taxlaw-12356	508	43	to	to	ADP
taxlaw-12356	508	44	a	a	DET
taxlaw-12356	508	45	scholarship	scholarship	NOUN
taxlaw-12356	508	46	organization	organization	NOUN
taxlaw-12356	508	47	.	.	PUNCT
taxlaw-12356	509	1	for	for	ADP
taxlaw-12356	509	2	more	more	ADJ
taxlaw-12356	509	3	on	on	ADP
taxlaw-12356	509	4	this	this	PRON
taxlaw-12356	509	5	,	,	PUNCT
taxlaw-12356	509	6	see	see	VERB
taxlaw-12356	509	7	carl	carl	PROPN
taxlaw-12356	509	8	davis	davis	PROPN
taxlaw-12356	509	9	,	,	PUNCT
taxlaw-12356	509	10	state	state	NOUN
taxlaw-12356	509	11	tax	tax	NOUN
taxlaw-12356	509	12	subsidies	subsidy	NOUN
taxlaw-12356	509	13	for	for	ADP
taxlaw-12356	509	14	private	private	ADJ
taxlaw-12356	509	15	k-12	k-12	NOUN
taxlaw-12356	509	16	education	education	NOUN
taxlaw-12356	509	17	,	,	PUNCT
taxlaw-12356	509	18	institute	institute	NOUN
taxlaw-12356	509	19	on	on	ADP
taxlaw-12356	509	20	taxation	taxation	PROPN
taxlaw-12356	509	21	&	&	CCONJ
taxlaw-12356	509	22	economic	economic	ADJ
taxlaw-12356	509	23	policy	policy	NOUN
taxlaw-12356	509	24	(	(	PUNCT
taxlaw-12356	509	25	oct	oct	PROPN
taxlaw-12356	509	26	.	.	PROPN
taxlaw-12356	509	27	2016	2016	NUM
taxlaw-12356	509	28	)	)	PUNCT
taxlaw-12356	509	29	,	,	PUNCT
taxlaw-12356	509	30	https://itep.sfo2.digitaloceanspaces.com/k12taxsubsidies.pdf	https://itep.sfo2.digitaloceanspaces.com/k12taxsubsidies.pdf	PUNCT
taxlaw-12356	510	1	[	[	X
taxlaw-12356	510	2	perma.cc/55wz-37rt	perma.cc/55wz-37rt	X
taxlaw-12356	510	3	]	]	X
taxlaw-12356	510	4	.	.	PUNCT
taxlaw-12356	511	1	110	110	NUM
taxlaw-12356	511	2	see	see	VERB
taxlaw-12356	511	3	,	,	PUNCT
taxlaw-12356	511	4	e.g.	e.g.	ADV
taxlaw-12356	511	5	,	,	PUNCT
taxlaw-12356	511	6	brief	brief	NOUN
taxlaw-12356	511	7	of	of	ADP
taxlaw-12356	511	8	americans	americans	PROPN
taxlaw-12356	511	9	united	unite	VERB
taxlaw-12356	511	10	for	for	ADP
taxlaw-12356	511	11	separation	separation	NOUN
taxlaw-12356	511	12	of	of	ADP
taxlaw-12356	511	13	church	church	NOUN
taxlaw-12356	511	14	and	and	CCONJ
taxlaw-12356	511	15	state	state	NOUN
taxlaw-12356	511	16	,	,	PUNCT
taxlaw-12356	511	17	gaddy	gaddy	PROPN
taxlaw-12356	511	18	v.	v.	PROPN
taxlaw-12356	511	19	ga	ga	PROPN
taxlaw-12356	511	20	.	.	PROPN
taxlaw-12356	511	21	dep’t	dep’t	PROPN
taxlaw-12356	511	22	of	of	ADP
taxlaw-12356	511	23	revenue	revenue	NOUN
taxlaw-12356	511	24	,	,	PUNCT
taxlaw-12356	511	25	802	802	NUM
taxlaw-12356	511	26	s.e.2d	s.e.2d	X
taxlaw-12356	511	27	225	225	NUM
taxlaw-12356	511	28	(	(	PUNCT
taxlaw-12356	511	29	2017	2017	NUM
taxlaw-12356	511	30	)	)	PUNCT
taxlaw-12356	511	31	(	(	PUNCT
taxlaw-12356	511	32	no	no	INTJ
taxlaw-12356	511	33	.	.	PUNCT
taxlaw-12356	511	34	s17a0177	s17a0177	NOUN
taxlaw-12356	511	35	)	)	PUNCT
taxlaw-12356	511	36	,	,	PUNCT
taxlaw-12356	511	37	2017	2017	NUM
taxlaw-12356	511	38	wl	wl	NOUN
taxlaw-12356	511	39	373535	373535	NUM
taxlaw-12356	511	40	at	at	ADP
taxlaw-12356	511	41	3	3	NUM
taxlaw-12356	511	42	(	(	PUNCT
taxlaw-12356	511	43	“	"	PUNCT
taxlaw-12356	511	44	programs	program	NOUN
taxlaw-12356	511	45	like	like	ADP
taxlaw-12356	511	46	the	the	DET
taxlaw-12356	511	47	tax	tax	NOUN
taxlaw-12356	511	48	credit	credit	NOUN
taxlaw-12356	511	49	program	program	NOUN
taxlaw-12356	511	50	,	,	PUNCT
taxlaw-12356	511	51	which	which	PRON
taxlaw-12356	511	52	divert	divert	VERB
taxlaw-12356	511	53	tax	tax	NOUN
taxlaw-12356	511	54	dollars	dollar	NOUN
taxlaw-12356	511	55	from	from	ADP
taxlaw-12356	511	56	the	the	DET
taxlaw-12356	511	57	public	public	ADJ
taxlaw-12356	511	58	schools	school	NOUN
taxlaw-12356	511	59	to	to	ADP
taxlaw-12356	511	60	private	private	ADJ
taxlaw-12356	511	61	religious	religious	ADJ
taxlaw-12356	511	62	schools	school	NOUN
taxlaw-12356	511	63	,	,	PUNCT
taxlaw-12356	511	64	are	be	AUX
taxlaw-12356	511	65	precisely	precisely	ADV
taxlaw-12356	511	66	what	what	PRON
taxlaw-12356	511	67	the	the	DET
taxlaw-12356	511	68	no	no	DET
taxlaw-12356	511	69	-	-	PUNCT
taxlaw-12356	511	70	aid	aid	NOUN
taxlaw-12356	511	71	clause	clause	NOUN
taxlaw-12356	511	72	,	,	PUNCT
taxlaw-12356	511	73	with	with	ADP
taxlaw-12356	511	74	its	its	PRON
taxlaw-12356	511	75	careful	careful	ADJ
taxlaw-12356	511	76	inclusion	inclusion	NOUN
taxlaw-12356	511	77	of	of	ADP
taxlaw-12356	511	78	a	a	DET
taxlaw-12356	511	79	prohibition	prohibition	NOUN
taxlaw-12356	511	80	on	on	ADP
taxlaw-12356	511	81	indirect	indirect	ADJ
taxlaw-12356	511	82	as	as	ADV
taxlaw-12356	511	83	well	well	ADV
taxlaw-12356	511	84	as	as	ADP
taxlaw-12356	511	85	direct	direct	ADJ
taxlaw-12356	511	86	aid	aid	NOUN
taxlaw-12356	511	87	,	,	PUNCT
taxlaw-12356	511	88	was	be	AUX
taxlaw-12356	511	89	meant	mean	VERB
taxlaw-12356	511	90	to	to	PART
taxlaw-12356	511	91	forbid	forbid	VERB
taxlaw-12356	511	92	.	.	PUNCT
taxlaw-12356	511	93	”	"	PUNCT
taxlaw-12356	511	94	)	)	PUNCT
taxlaw-12356	511	95	;	;	PUNCT
taxlaw-12356	511	96	kotterman	kotterman	PROPN
taxlaw-12356	511	97	v.	v.	PROPN
taxlaw-12356	511	98	killian	killian	PROPN
taxlaw-12356	511	99	,	,	PUNCT
taxlaw-12356	511	100	972	972	NUM
taxlaw-12356	511	101	p.2d	p.2d	NUM
taxlaw-12356	511	102	606	606	NUM
taxlaw-12356	511	103	(	(	PUNCT
taxlaw-12356	511	104	1999	1999	NUM
taxlaw-12356	511	105	)	)	PUNCT
taxlaw-12356	511	106	(	(	PUNCT
taxlaw-12356	511	107	feldman	feldman	PROPN
taxlaw-12356	511	108	,	,	PUNCT
taxlaw-12356	511	109	j.	j.	PROPN
taxlaw-12356	511	110	,	,	PUNCT
taxlaw-12356	511	111	dissenting	dissent	VERB
taxlaw-12356	511	112	)	)	PUNCT
taxlaw-12356	511	113	(	(	PUNCT
taxlaw-12356	511	114	“	"	PUNCT
taxlaw-12356	511	115	it	it	PRON
taxlaw-12356	511	116	is	be	AUX
taxlaw-12356	511	117	a	a	DET
taxlaw-12356	511	118	dangerous	dangerous	ADJ
taxlaw-12356	511	119	doctrine	doctrine	NOUN
taxlaw-12356	511	120	that	that	PRON
taxlaw-12356	511	121	permits	permit	VERB
taxlaw-12356	511	122	the	the	DET
taxlaw-12356	511	123	state	state	NOUN
taxlaw-12356	511	124	to	to	PART
taxlaw-12356	511	125	divert	divert	VERB
taxlaw-12356	511	126	money	money	NOUN
taxlaw-12356	511	127	otherwise	otherwise	ADV
taxlaw-12356	511	128	due	due	ADJ
taxlaw-12356	511	129	the	the	DET
taxlaw-12356	511	130	state	state	NOUN
taxlaw-12356	511	131	treasury	treasury	NOUN
taxlaw-12356	511	132	and	and	CCONJ
taxlaw-12356	511	133	apply	apply	VERB
taxlaw-12356	511	134	it	it	PRON
taxlaw-12356	511	135	to	to	ADP
taxlaw-12356	511	136	uses	use	VERB
taxlaw-12356	511	137	forbidden	forbid	VERB
taxlaw-12356	511	138	by	by	ADP
taxlaw-12356	511	139	the	the	DET
taxlaw-12356	511	140	state	state	NOUN
taxlaw-12356	511	141	's	's	PART
taxlaw-12356	511	142	constitution	constitution	NOUN
taxlaw-12356	511	143	.	.	PUNCT
taxlaw-12356	511	144	”	"	PUNCT
taxlaw-12356	511	145	)	)	PUNCT
taxlaw-12356	511	146	.	.	PUNCT
taxlaw-12356	512	1	111	111	NUM
taxlaw-12356	512	2	covenant	covenant	ADJ
taxlaw-12356	512	3	christian	christian	PROPN
taxlaw-12356	512	4	school	school	PROPN
taxlaw-12356	512	5	,	,	PUNCT
taxlaw-12356	512	6	georgia	georgia	PROPN
taxlaw-12356	512	7	private	private	ADJ
taxlaw-12356	512	8	school	school	NOUN
taxlaw-12356	512	9	tax	tax	NOUN
taxlaw-12356	512	10	credit	credit	NOUN
taxlaw-12356	512	11	,	,	PUNCT
taxlaw-12356	512	12	https://www.ccssmyrna.org	https://www.ccssmyrna.org	PUNCT
taxlaw-12356	512	13	/give	/give	ADJ
taxlaw-12356	512	14	/	/	SYM
taxlaw-12356	512	15	georgia	georgia	NOUN
taxlaw-12356	512	16	-	-	PUNCT
taxlaw-12356	512	17	private	private	ADJ
taxlaw-12356	512	18	-	-	PUNCT
taxlaw-12356	512	19	school	school	NOUN
taxlaw-12356	512	20	-	-	PUNCT
taxlaw-12356	512	21	tax	tax	NOUN
taxlaw-12356	512	22	-	-	PUNCT
taxlaw-12356	512	23	credit.cfm	credit.cfm	NOUN
taxlaw-12356	512	24	[	[	X
taxlaw-12356	512	25	perma.cc/rp2e-7c26	perma.cc/rp2e-7c26	NOUN
taxlaw-12356	512	26	]	]	PUNCT
taxlaw-12356	512	27	(	(	PUNCT
taxlaw-12356	512	28	“	"	PUNCT
taxlaw-12356	512	29	redirect	redirect	VERB
taxlaw-12356	512	30	your	your	PRON
taxlaw-12356	512	31	tax	tax	NOUN
taxlaw-12356	512	32	dollars	dollar	NOUN
taxlaw-12356	512	33	to	to	ADP
taxlaw-12356	512	34	[	[	X
taxlaw-12356	512	35	covenant	covenant	ADJ
taxlaw-12356	512	36	christian	christian	ADJ
taxlaw-12356	512	37	school	school	NOUN
taxlaw-12356	512	38	]	]	PUNCT
taxlaw-12356	512	39	”	"	PUNCT
taxlaw-12356	512	40	)	)	PUNCT
taxlaw-12356	512	41	;	;	PUNCT
taxlaw-12356	512	42	porter	porter	NOUN
taxlaw-12356	512	43	academy	academy	PROPN
taxlaw-12356	512	44	,	,	PUNCT
taxlaw-12356	512	45	redirect	redirect	VERB
taxlaw-12356	512	46	your	your	PRON
taxlaw-12356	512	47	tax	tax	NOUN
taxlaw-12356	512	48	dollars	dollar	NOUN
taxlaw-12356	512	49	,	,	PUNCT
taxlaw-12356	512	50	porter	porter	NOUN
taxlaw-12356	512	51	academy	academy	NOUN
taxlaw-12356	512	52	,	,	PUNCT
taxlaw-12356	512	53	https://www.porteracademy.org/support-porter-academy/redirect-your-tax-dollars/	https://www.porteracademy.org/support-porter-academy/redirect-your-tax-dollars/	VERB
taxlaw-12356	512	54	[	[	X
taxlaw-12356	512	55	perma.cc/a69l-avs4	perma.cc/a69l-avs4	NOUN
taxlaw-12356	512	56	]	]	X
taxlaw-12356	512	57	.	.	PUNCT
taxlaw-12356	513	1	columbia	columbia	PROPN
taxlaw-12356	513	2	journal	journal	PROPN
taxlaw-12356	513	3	of	of	ADP
taxlaw-12356	513	4	tax	tax	NOUN
taxlaw-12356	513	5	law	law	NOUN
taxlaw-12356	514	1	[	[	X
taxlaw-12356	514	2	vol	vol	NOUN
taxlaw-12356	514	3	:	:	PUNCT
taxlaw-12356	514	4	15:1	15:1	NUM
taxlaw-12356	514	5	96	96	NUM
taxlaw-12356	514	6	program	program	NOUN
taxlaw-12356	514	7	who	who	PRON
taxlaw-12356	514	8	donate	donate	VERB
taxlaw-12356	514	9	$	$	SYM
taxlaw-12356	514	10	5,000	5,000	NUM
taxlaw-12356	514	11	to	to	PART
taxlaw-12356	514	12	be	be	AUX
taxlaw-12356	514	13	used	use	VERB
taxlaw-12356	514	14	for	for	ADP
taxlaw-12356	514	15	scholarships	scholarship	NOUN
taxlaw-12356	514	16	at	at	ADP
taxlaw-12356	514	17	private	private	ADJ
taxlaw-12356	514	18	schools	school	NOUN
taxlaw-12356	514	19	will	will	AUX
taxlaw-12356	514	20	have	have	VERB
taxlaw-12356	514	21	their	their	PRON
taxlaw-12356	514	22	state	state	NOUN
taxlaw-12356	514	23	tax	tax	NOUN
taxlaw-12356	514	24	bill	bill	NOUN
taxlaw-12356	514	25	reduced	reduce	VERB
taxlaw-12356	514	26	by	by	ADP
taxlaw-12356	514	27	$	$	SYM
taxlaw-12356	514	28	5,000.112	5,000.112	NUM
taxlaw-12356	514	29	as	as	ADV
taxlaw-12356	514	30	long	long	ADV
taxlaw-12356	514	31	as	as	SCONJ
taxlaw-12356	514	32	their	their	PRON
taxlaw-12356	514	33	state	state	NOUN
taxlaw-12356	514	34	tax	tax	NOUN
taxlaw-12356	514	35	bill	bill	NOUN
taxlaw-12356	514	36	before	before	SCONJ
taxlaw-12356	514	37	the	the	DET
taxlaw-12356	514	38	credit	credit	NOUN
taxlaw-12356	514	39	would	would	AUX
taxlaw-12356	514	40	be	be	AUX
taxlaw-12356	514	41	at	at	ADV
taxlaw-12356	514	42	least	least	ADV
taxlaw-12356	514	43	$	$	SYM
taxlaw-12356	514	44	5,000	5,000	NUM
taxlaw-12356	514	45	,	,	PUNCT
taxlaw-12356	514	46	they	they	PRON
taxlaw-12356	514	47	lose	lose	VERB
taxlaw-12356	514	48	no	no	DET
taxlaw-12356	514	49	money	money	NOUN
taxlaw-12356	514	50	on	on	ADP
taxlaw-12356	514	51	the	the	DET
taxlaw-12356	514	52	donation	donation	NOUN
taxlaw-12356	514	53	.	.	PUNCT
taxlaw-12356	515	1	in	in	ADP
taxlaw-12356	515	2	other	other	ADJ
taxlaw-12356	515	3	words	word	NOUN
taxlaw-12356	515	4	,	,	PUNCT
taxlaw-12356	515	5	instead	instead	ADV
taxlaw-12356	515	6	of	of	ADP
taxlaw-12356	515	7	paying	pay	VERB
taxlaw-12356	515	8	$	$	SYM
taxlaw-12356	515	9	5,000	5,000	NUM
taxlaw-12356	515	10	to	to	ADP
taxlaw-12356	515	11	georgia	georgia	PROPN
taxlaw-12356	515	12	in	in	ADP
taxlaw-12356	515	13	taxes	taxis	NOUN
taxlaw-12356	515	14	,	,	PUNCT
taxlaw-12356	515	15	they	they	PRON
taxlaw-12356	515	16	donated	donate	VERB
taxlaw-12356	515	17	$	$	SYM
taxlaw-12356	515	18	5,000	5,000	NUM
taxlaw-12356	515	19	to	to	PART
taxlaw-12356	515	20	be	be	AUX
taxlaw-12356	515	21	used	use	VERB
taxlaw-12356	515	22	for	for	ADP
taxlaw-12356	515	23	private	private	ADJ
taxlaw-12356	515	24	school	school	NOUN
taxlaw-12356	515	25	scholarships	scholarship	NOUN
taxlaw-12356	515	26	.	.	PUNCT
taxlaw-12356	516	1	the	the	DET
taxlaw-12356	516	2	taxpayers	taxpayer	NOUN
taxlaw-12356	516	3	lose	lose	VERB
taxlaw-12356	516	4	zero	zero	NUM
taxlaw-12356	516	5	dollars	dollar	NOUN
taxlaw-12356	516	6	,	,	PUNCT
taxlaw-12356	516	7	because	because	SCONJ
taxlaw-12356	516	8	their	their	PRON
taxlaw-12356	516	9	tax	tax	NOUN
taxlaw-12356	516	10	bill	bill	NOUN
taxlaw-12356	516	11	was	be	AUX
taxlaw-12356	516	12	reduced	reduce	VERB
taxlaw-12356	516	13	by	by	ADP
taxlaw-12356	516	14	the	the	DET
taxlaw-12356	516	15	amount	amount	NOUN
taxlaw-12356	516	16	they	they	PRON
taxlaw-12356	516	17	donated	donate	VERB
taxlaw-12356	516	18	,	,	PUNCT
taxlaw-12356	516	19	and	and	CCONJ
taxlaw-12356	516	20	the	the	DET
taxlaw-12356	516	21	state	state	NOUN
taxlaw-12356	516	22	loses	lose	VERB
taxlaw-12356	516	23	out	out	ADV
taxlaw-12356	516	24	on	on	ADP
taxlaw-12356	516	25	$	$	SYM
taxlaw-12356	516	26	5,000	5,000	NUM
taxlaw-12356	516	27	in	in	ADP
taxlaw-12356	516	28	tax	tax	NOUN
taxlaw-12356	516	29	revenue	revenue	NOUN
taxlaw-12356	516	30	that	that	SCONJ
taxlaw-12356	516	31	it	it	PRON
taxlaw-12356	516	32	would	would	AUX
taxlaw-12356	516	33	have	have	AUX
taxlaw-12356	516	34	otherwise	otherwise	ADV
taxlaw-12356	516	35	gained	gain	VERB
taxlaw-12356	516	36	.	.	PUNCT
taxlaw-12356	517	1	nevertheless	nevertheless	ADV
taxlaw-12356	517	2	,	,	PUNCT
taxlaw-12356	517	3	georgia	georgia	PROPN
taxlaw-12356	517	4	characterizes	characterize	VERB
taxlaw-12356	517	5	funds	fund	NOUN
taxlaw-12356	517	6	flowing	flow	VERB
taxlaw-12356	517	7	through	through	ADP
taxlaw-12356	517	8	scholarship	scholarship	NOUN
taxlaw-12356	517	9	organizations	organization	NOUN
taxlaw-12356	517	10	as	as	ADP
taxlaw-12356	517	11	“	"	PUNCT
taxlaw-12356	517	12	only	only	ADV
taxlaw-12356	517	13	private	private	ADJ
taxlaw-12356	517	14	funds	fund	NOUN
taxlaw-12356	517	15	,	,	PUNCT
taxlaw-12356	517	16	and	and	CCONJ
taxlaw-12356	517	17	not	not	PART
taxlaw-12356	517	18	public	public	ADJ
taxlaw-12356	517	19	revenue	revenue	NOUN
taxlaw-12356	517	20	.	.	PUNCT
taxlaw-12356	517	21	”	"	PUNCT
taxlaw-12356	518	1	because	because	SCONJ
taxlaw-12356	518	2	private	private	ADJ
taxlaw-12356	518	3	entities	entity	NOUN
taxlaw-12356	518	4	control	control	VERB
taxlaw-12356	518	5	the	the	DET
taxlaw-12356	518	6	funds	fund	NOUN
taxlaw-12356	518	7	,	,	PUNCT
taxlaw-12356	518	8	they	they	PRON
taxlaw-12356	518	9	are	be	AUX
taxlaw-12356	518	10	not	not	PART
taxlaw-12356	518	11	subject	subject	ADJ
taxlaw-12356	518	12	to	to	ADP
taxlaw-12356	518	13	constitutional	constitutional	ADJ
taxlaw-12356	518	14	restrictions	restriction	NOUN
taxlaw-12356	518	15	on	on	ADP
taxlaw-12356	518	16	direct	direct	ADJ
taxlaw-12356	518	17	payments	payment	NOUN
taxlaw-12356	518	18	.	.	PUNCT
taxlaw-12356	519	1	the	the	DET
taxlaw-12356	519	2	georgia	georgia	PROPN
taxlaw-12356	519	3	supreme	supreme	PROPN
taxlaw-12356	519	4	court	court	PROPN
taxlaw-12356	519	5	characterized	characterize	VERB
taxlaw-12356	519	6	tuition	tuition	NOUN
taxlaw-12356	519	7	tax	tax	NOUN
taxlaw-12356	519	8	credits	credit	NOUN
taxlaw-12356	519	9	as	as	SCONJ
taxlaw-12356	519	10	follows	follow	VERB
taxlaw-12356	519	11	:	:	PUNCT
taxlaw-12356	519	12	individuals	individual	NOUN
taxlaw-12356	519	13	and	and	CCONJ
taxlaw-12356	519	14	corporations	corporation	NOUN
taxlaw-12356	519	15	choose	choose	VERB
taxlaw-12356	519	16	the	the	DET
taxlaw-12356	519	17	[	[	NOUN
taxlaw-12356	519	18	scholarship	scholarship	NOUN
taxlaw-12356	519	19	organizations	organization	NOUN
taxlaw-12356	519	20	]	]	PUNCT
taxlaw-12356	519	21	to	to	PART
taxlaw-12356	519	22	which	which	PRON
taxlaw-12356	519	23	they	they	PRON
taxlaw-12356	519	24	wish	wish	VERB
taxlaw-12356	519	25	to	to	PART
taxlaw-12356	519	26	direct	direct	ADJ
taxlaw-12356	519	27	contributions	contribution	NOUN
taxlaw-12356	519	28	;	;	PUNCT
taxlaw-12356	519	29	these	these	DET
taxlaw-12356	519	30	private	private	ADJ
taxlaw-12356	519	31	[	[	X
taxlaw-12356	519	32	scholarship	scholarship	NOUN
taxlaw-12356	519	33	organizations	organization	NOUN
taxlaw-12356	519	34	]	]	PUNCT
taxlaw-12356	519	35	select	select	VERB
taxlaw-12356	519	36	the	the	DET
taxlaw-12356	519	37	student	student	NOUN
taxlaw-12356	519	38	recipients	recipient	NOUN
taxlaw-12356	519	39	of	of	ADP
taxlaw-12356	519	40	the	the	DET
taxlaw-12356	519	41	scholarships	scholarship	NOUN
taxlaw-12356	519	42	they	they	PRON
taxlaw-12356	519	43	award	award	VERB
taxlaw-12356	519	44	;	;	PUNCT
taxlaw-12356	519	45	and	and	CCONJ
taxlaw-12356	519	46	the	the	DET
taxlaw-12356	519	47	students	student	NOUN
taxlaw-12356	519	48	and	and	CCONJ
taxlaw-12356	519	49	their	their	PRON
taxlaw-12356	519	50	parents	parent	NOUN
taxlaw-12356	519	51	decide	decide	VERB
taxlaw-12356	519	52	whether	whether	SCONJ
taxlaw-12356	519	53	to	to	PART
taxlaw-12356	519	54	use	use	VERB
taxlaw-12356	519	55	their	their	PRON
taxlaw-12356	519	56	scholarships	scholarship	NOUN
taxlaw-12356	519	57	at	at	ADP
taxlaw-12356	519	58	religious	religious	ADJ
taxlaw-12356	519	59	or	or	CCONJ
taxlaw-12356	519	60	other	other	ADJ
taxlaw-12356	519	61	private	private	ADJ
taxlaw-12356	519	62	schools	school	NOUN
taxlaw-12356	519	63	.	.	PUNCT
taxlaw-12356	520	1	the	the	DET
taxlaw-12356	520	2	state	state	NOUN
taxlaw-12356	520	3	controls	control	VERB
taxlaw-12356	520	4	none	none	NOUN
taxlaw-12356	520	5	of	of	ADP
taxlaw-12356	520	6	these	these	DET
taxlaw-12356	520	7	decisions	decision	NOUN
taxlaw-12356	520	8	.	.	PUNCT
taxlaw-12356	521	1	nor	nor	CCONJ
taxlaw-12356	521	2	does	do	AUX
taxlaw-12356	521	3	it	it	PRON
taxlaw-12356	521	4	control	control	VERB
taxlaw-12356	521	5	the	the	DET
taxlaw-12356	521	6	contributed	contribute	VERB
taxlaw-12356	521	7	funds	fund	NOUN
taxlaw-12356	521	8	or	or	CCONJ
taxlaw-12356	521	9	the	the	DET
taxlaw-12356	521	10	educational	educational	ADJ
taxlaw-12356	521	11	entities	entity	NOUN
taxlaw-12356	521	12	that	that	PRON
taxlaw-12356	521	13	ultimately	ultimately	ADV
taxlaw-12356	521	14	receive	receive	VERB
taxlaw-12356	521	15	the	the	DET
taxlaw-12356	521	16	funds.113	funds.113	PROPN
taxlaw-12356	521	17	the	the	DET
taxlaw-12356	521	18	money	money	NOUN
taxlaw-12356	521	19	granted	grant	VERB
taxlaw-12356	521	20	in	in	ADP
taxlaw-12356	521	21	tax	tax	NOUN
taxlaw-12356	521	22	credits	credit	NOUN
taxlaw-12356	521	23	resembles	resemble	VERB
taxlaw-12356	521	24	government	government	NOUN
taxlaw-12356	521	25	spending	spending	NOUN
taxlaw-12356	521	26	—	—	PUNCT
taxlaw-12356	521	27	georgia	georgia	PROPN
taxlaw-12356	521	28	budgets	budget	VERB
taxlaw-12356	521	29	the	the	DET
taxlaw-12356	521	30	amount	amount	NOUN
taxlaw-12356	521	31	that	that	PRON
taxlaw-12356	521	32	can	can	AUX
taxlaw-12356	521	33	be	be	AUX
taxlaw-12356	521	34	claimed	claim	VERB
taxlaw-12356	521	35	in	in	ADP
taxlaw-12356	521	36	credits	credit	NOUN
taxlaw-12356	521	37	every	every	DET
taxlaw-12356	521	38	year114	year114	PROPN
taxlaw-12356	521	39	—	—	PUNCT
taxlaw-12356	521	40	but	but	CCONJ
taxlaw-12356	521	41	technically	technically	ADV
taxlaw-12356	521	42	,	,	PUNCT
taxlaw-12356	521	43	it	it	PRON
taxlaw-12356	521	44	is	be	AUX
taxlaw-12356	521	45	not	not	PART
taxlaw-12356	521	46	government	government	NOUN
taxlaw-12356	521	47	spending	spending	NOUN
taxlaw-12356	521	48	.	.	PUNCT
taxlaw-12356	522	1	nor	nor	CCONJ
taxlaw-12356	522	2	is	be	AUX
taxlaw-12356	522	3	it	it	PRON
taxlaw-12356	522	4	regulated	regulate	VERB
taxlaw-12356	522	5	and	and	CCONJ
taxlaw-12356	522	6	enforced	enforce	VERB
taxlaw-12356	522	7	like	like	ADP
taxlaw-12356	522	8	government	government	NOUN
taxlaw-12356	522	9	spending	spending	NOUN
taxlaw-12356	522	10	.	.	PUNCT
taxlaw-12356	523	1	whether	whether	SCONJ
taxlaw-12356	523	2	the	the	DET
taxlaw-12356	523	3	government	government	NOUN
taxlaw-12356	523	4	pays	pay	VERB
taxlaw-12356	523	5	someone	someone	PRON
taxlaw-12356	523	6	$	$	SYM
taxlaw-12356	523	7	5,000	5,000	NUM
taxlaw-12356	523	8	or	or	CCONJ
taxlaw-12356	523	9	cuts	cut	VERB
taxlaw-12356	523	10	his	his	PRON
taxlaw-12356	523	11	tax	tax	NOUN
taxlaw-12356	523	12	bill	bill	NOUN
taxlaw-12356	523	13	by	by	ADP
taxlaw-12356	523	14	$	$	SYM
taxlaw-12356	523	15	5,000	5,000	NUM
taxlaw-12356	523	16	,	,	PUNCT
taxlaw-12356	523	17	the	the	DET
taxlaw-12356	523	18	effect	effect	NOUN
taxlaw-12356	523	19	is	be	AUX
taxlaw-12356	523	20	the	the	DET
taxlaw-12356	523	21	same	same	ADJ
taxlaw-12356	523	22	.	.	PUNCT
taxlaw-12356	524	1	the	the	DET
taxlaw-12356	524	2	tax	tax	NOUN
taxlaw-12356	524	3	credit	credit	NOUN
taxlaw-12356	524	4	system	system	NOUN
taxlaw-12356	524	5	,	,	PUNCT
taxlaw-12356	524	6	however	however	ADV
taxlaw-12356	524	7	,	,	PUNCT
taxlaw-12356	524	8	lacks	lack	VERB
taxlaw-12356	524	9	the	the	DET
taxlaw-12356	524	10	regulations	regulation	NOUN
taxlaw-12356	524	11	customarily	customarily	ADV
taxlaw-12356	524	12	attached	attach	VERB
taxlaw-12356	524	13	to	to	ADP
taxlaw-12356	524	14	government	government	NOUN
taxlaw-12356	524	15	benefits.115	benefits.115	NOUN
taxlaw-12356	524	16	in	in	ADP
taxlaw-12356	524	17	view	view	NOUN
taxlaw-12356	524	18	of	of	ADP
taxlaw-12356	524	19	the	the	DET
taxlaw-12356	524	20	standing	standing	ADJ
taxlaw-12356	524	21	restrictions	restriction	NOUN
taxlaw-12356	524	22	and	and	CCONJ
taxlaw-12356	524	23	avoidance	avoidance	NOUN
taxlaw-12356	524	24	of	of	ADP
taxlaw-12356	524	25	constitutional	constitutional	ADJ
taxlaw-12356	524	26	snags	snag	NOUN
taxlaw-12356	524	27	,	,	PUNCT
taxlaw-12356	524	28	we	we	PRON
taxlaw-12356	524	29	understand	understand	VERB
taxlaw-12356	524	30	why	why	SCONJ
taxlaw-12356	524	31	tax	tax	NOUN
taxlaw-12356	524	32	credits	credit	NOUN
taxlaw-12356	524	33	became	become	VERB
taxlaw-12356	524	34	a	a	DET
taxlaw-12356	524	35	deeply	deeply	ADV
taxlaw-12356	524	36	appealing	appealing	ADJ
taxlaw-12356	524	37	method	method	NOUN
taxlaw-12356	524	38	to	to	PART
taxlaw-12356	524	39	support	support	VERB
taxlaw-12356	524	40	parochial	parochial	ADJ
taxlaw-12356	524	41	schools	school	NOUN
taxlaw-12356	524	42	.	.	PUNCT
taxlaw-12356	525	1	though	though	SCONJ
taxlaw-12356	525	2	based	base	VERB
taxlaw-12356	525	3	on	on	ADP
taxlaw-12356	525	4	extremely	extremely	ADV
taxlaw-12356	525	5	formalistic	formalistic	ADJ
taxlaw-12356	525	6	legal	legal	ADJ
taxlaw-12356	525	7	reasoning	reasoning	NOUN
taxlaw-12356	525	8	,	,	PUNCT
taxlaw-12356	525	9	they	they	PRON
taxlaw-12356	525	10	succeeded	succeed	VERB
taxlaw-12356	525	11	as	as	ADP
taxlaw-12356	525	12	a	a	DET
taxlaw-12356	525	13	work	work	NOUN
taxlaw-12356	525	14	-	-	PUNCT
taxlaw-12356	525	15	around	around	NOUN
taxlaw-12356	525	16	.	.	PUNCT
taxlaw-12356	526	1	and	and	CCONJ
taxlaw-12356	526	2	while	while	SCONJ
taxlaw-12356	526	3	insulating	insulate	VERB
taxlaw-12356	526	4	the	the	DET
taxlaw-12356	526	5	government	government	NOUN
taxlaw-12356	526	6	was	be	AUX
taxlaw-12356	526	7	a	a	DET
taxlaw-12356	526	8	primary	primary	ADJ
taxlaw-12356	526	9	reason	reason	NOUN
taxlaw-12356	526	10	for	for	ADP
taxlaw-12356	526	11	tax	tax	NOUN
taxlaw-12356	526	12	credits	credit	NOUN
taxlaw-12356	526	13	’	'	PUNCT
taxlaw-12356	526	14	success	success	NOUN
taxlaw-12356	526	15	,	,	PUNCT
taxlaw-12356	526	16	tax	tax	NOUN
taxlaw-12356	526	17	credits	credit	NOUN
taxlaw-12356	526	18	also	also	ADV
taxlaw-12356	526	19	came	come	VERB
taxlaw-12356	526	20	with	with	ADP
taxlaw-12356	526	21	political	political	ADJ
taxlaw-12356	526	22	advantages	advantage	NOUN
taxlaw-12356	526	23	and	and	CCONJ
taxlaw-12356	526	24	112	112	NUM
taxlaw-12356	526	25	ga	ga	PROPN
taxlaw-12356	526	26	.	.	PROPN
taxlaw-12356	526	27	code	code	PROPN
taxlaw-12356	526	28	ann	ann	PROPN
taxlaw-12356	526	29	.	.	PUNCT
taxlaw-12356	527	1	§	§	PROPN
taxlaw-12356	527	2	48	48	NUM
taxlaw-12356	527	3	-	-	SYM
taxlaw-12356	527	4	7	7	NUM
taxlaw-12356	527	5	-	-	NUM
taxlaw-12356	527	6	29.16	29.16	NUM
taxlaw-12356	527	7	(	(	PUNCT
taxlaw-12356	527	8	west	west	PROPN
taxlaw-12356	527	9	)	)	PUNCT
taxlaw-12356	527	10	;	;	PUNCT
taxlaw-12356	527	11	georgia	georgia	PROPN
taxlaw-12356	527	12	goal	goal	NOUN
taxlaw-12356	527	13	scholarship	scholarship	NOUN
taxlaw-12356	527	14	program	program	PROPN
taxlaw-12356	527	15	,	,	PUNCT
taxlaw-12356	527	16	inc	inc	PROPN
taxlaw-12356	527	17	.	.	PROPN
taxlaw-12356	527	18	,	,	PUNCT
taxlaw-12356	527	19	frequently	frequently	ADV
taxlaw-12356	527	20	asked	ask	VERB
taxlaw-12356	527	21	questions	question	NOUN
taxlaw-12356	527	22	,	,	PUNCT
taxlaw-12356	527	23	georgia	georgia	PROPN
taxlaw-12356	527	24	goal	goal	NOUN
taxlaw-12356	527	25	scholarship	scholarship	NOUN
taxlaw-12356	527	26	program	program	NOUN
taxlaw-12356	527	27	,	,	PUNCT
taxlaw-12356	527	28	https://www.goalscholarship.org/about_g	https://www.goalscholarship.org/about_g	PROPN
taxlaw-12356	527	29	oal	oal	PROPN
taxlaw-12356	527	30	/	/	SYM
taxlaw-12356	527	31	page	page	NOUN
taxlaw-12356	527	32	/	/	SYM
taxlaw-12356	527	33	frequently	frequently	ADV
taxlaw-12356	527	34	-	-	PUNCT
taxlaw-12356	527	35	asked	ask	VERB
taxlaw-12356	527	36	-	-	PUNCT
taxlaw-12356	527	37	questions	question	NOUN
taxlaw-12356	527	38	[	[	X
taxlaw-12356	527	39	perma.cc/wby3-lvef	perma.cc/wby3-lvef	X
taxlaw-12356	527	40	]	]	X
taxlaw-12356	527	41	.	.	PUNCT
taxlaw-12356	527	42	113	113	NUM
taxlaw-12356	527	43	gaddy	gaddy	PROPN
taxlaw-12356	527	44	v.	v.	PROPN
taxlaw-12356	527	45	ga	ga	PROPN
taxlaw-12356	527	46	.	.	PROPN
taxlaw-12356	527	47	dep’t	dep’t	PROPN
taxlaw-12356	527	48	of	of	ADP
taxlaw-12356	527	49	revenue	revenue	NOUN
taxlaw-12356	527	50	,	,	PUNCT
taxlaw-12356	527	51	802	802	NUM
taxlaw-12356	527	52	s.e.2d	s.e.2d	NOUN
taxlaw-12356	527	53	225	225	NUM
taxlaw-12356	527	54	,	,	PUNCT
taxlaw-12356	527	55	230	230	NUM
taxlaw-12356	527	56	(	(	PUNCT
taxlaw-12356	527	57	2017	2017	NUM
taxlaw-12356	527	58	)	)	PUNCT
taxlaw-12356	527	59	.	.	PUNCT
taxlaw-12356	528	1	114	114	NUM
taxlaw-12356	528	2	in	in	ADP
taxlaw-12356	528	3	2008	2008	NUM
taxlaw-12356	528	4	,	,	PUNCT
taxlaw-12356	528	5	when	when	SCONJ
taxlaw-12356	528	6	georgia	georgia	PROPN
taxlaw-12356	528	7	’s	’s	PART
taxlaw-12356	528	8	qualified	qualified	ADJ
taxlaw-12356	528	9	education	education	NOUN
taxlaw-12356	528	10	expenses	expense	NOUN
taxlaw-12356	528	11	credit	credit	NOUN
taxlaw-12356	528	12	was	be	AUX
taxlaw-12356	528	13	first	first	ADV
taxlaw-12356	528	14	passed	pass	VERB
taxlaw-12356	528	15	,	,	PUNCT
taxlaw-12356	528	16	the	the	DET
taxlaw-12356	528	17	cap	cap	NOUN
taxlaw-12356	528	18	was	be	AUX
taxlaw-12356	528	19	$	$	SYM
taxlaw-12356	528	20	50	50	NUM
taxlaw-12356	528	21	million	million	NUM
taxlaw-12356	528	22	,	,	PUNCT
taxlaw-12356	528	23	and	and	CCONJ
taxlaw-12356	528	24	state	state	NOUN
taxlaw-12356	528	25	legislators	legislator	NOUN
taxlaw-12356	528	26	considered	consider	VERB
taxlaw-12356	528	27	how	how	SCONJ
taxlaw-12356	528	28	the	the	DET
taxlaw-12356	528	29	cap	cap	NOUN
taxlaw-12356	528	30	would	would	AUX
taxlaw-12356	528	31	affect	affect	VERB
taxlaw-12356	528	32	the	the	DET
taxlaw-12356	528	33	state	state	NOUN
taxlaw-12356	528	34	’s	’s	PART
taxlaw-12356	528	35	budget	budget	NOUN
taxlaw-12356	528	36	.	.	PUNCT
taxlaw-12356	529	1	pinto	pinto	NOUN
taxlaw-12356	529	2	&	&	CCONJ
taxlaw-12356	529	3	walker	walker	PROPN
taxlaw-12356	529	4	,	,	PUNCT
taxlaw-12356	529	5	supra	supra	PROPN
taxlaw-12356	529	6	note	note	VERB
taxlaw-12356	529	7	91	91	NUM
taxlaw-12356	529	8	,	,	PUNCT
taxlaw-12356	529	9	at	at	ADP
taxlaw-12356	529	10	74–75	74–75	NUM
taxlaw-12356	529	11	.	.	PUNCT
taxlaw-12356	530	1	for	for	ADP
taxlaw-12356	530	2	the	the	DET
taxlaw-12356	530	3	tax	tax	NOUN
taxlaw-12356	530	4	year	year	NOUN
taxlaw-12356	530	5	2023	2023	NUM
taxlaw-12356	530	6	,	,	PUNCT
taxlaw-12356	530	7	georgia	georgia	PROPN
taxlaw-12356	530	8	allocated	allocate	VERB
taxlaw-12356	530	9	$	$	SYM
taxlaw-12356	530	10	120	120	NUM
taxlaw-12356	530	11	million	million	NUM
taxlaw-12356	530	12	to	to	PART
taxlaw-12356	530	13	be	be	AUX
taxlaw-12356	530	14	used	use	VERB
taxlaw-12356	530	15	to	to	PART
taxlaw-12356	530	16	reimburse	reimburse	VERB
taxlaw-12356	530	17	taxpayers	taxpayer	NOUN
taxlaw-12356	530	18	for	for	ADP
taxlaw-12356	530	19	their	their	PRON
taxlaw-12356	530	20	donations	donation	NOUN
taxlaw-12356	530	21	to	to	ADP
taxlaw-12356	530	22	private	private	ADJ
taxlaw-12356	530	23	school	school	NOUN
taxlaw-12356	530	24	tuition	tuition	NOUN
taxlaw-12356	530	25	funds	fund	NOUN
taxlaw-12356	530	26	.	.	PUNCT
taxlaw-12356	531	1	ga	ga	PROPN
taxlaw-12356	531	2	.	.	PROPN
taxlaw-12356	531	3	code	code	PROPN
taxlaw-12356	531	4	ann	ann	PROPN
taxlaw-12356	531	5	.	.	PUNCT
taxlaw-12356	532	1	§	§	PROPN
taxlaw-12356	532	2	48	48	NUM
taxlaw-12356	532	3	-	-	SYM
taxlaw-12356	532	4	7	7	NUM
taxlaw-12356	532	5	-	-	SYM
taxlaw-12356	532	6	29	29	NUM
taxlaw-12356	532	7	.16	.16	NUM
taxlaw-12356	532	8	(	(	PUNCT
taxlaw-12356	532	9	west	west	PROPN
taxlaw-12356	532	10	)	)	PUNCT
taxlaw-12356	532	11	;	;	PUNCT
taxlaw-12356	532	12	ga	ga	PROPN
taxlaw-12356	532	13	.	.	PROPN
taxlaw-12356	532	14	dep’t	dep’t	PROPN
taxlaw-12356	532	15	of	of	ADP
taxlaw-12356	532	16	revenue	revenue	NOUN
taxlaw-12356	532	17	,	,	PUNCT
taxlaw-12356	532	18	tax	tax	NOUN
taxlaw-12356	532	19	credit	credit	NOUN
taxlaw-12356	532	20	summaries	summary	NOUN
taxlaw-12356	532	21	,	,	PUNCT
taxlaw-12356	532	22	dep’t	dep’t	NOUN
taxlaw-12356	532	23	of	of	ADP
taxlaw-12356	532	24	revenue	revenue	NOUN
taxlaw-12356	532	25	,	,	PUNCT
taxlaw-12356	532	26	https://dor.georgia.g	https://dor.georgia.g	VERB
taxlaw-12356	532	27	ov	ov	ADP
taxlaw-12356	532	28	/	/	SYM
taxlaw-12356	532	29	tax	tax	NOUN
taxlaw-12356	532	30	-	-	PUNCT
taxlaw-12356	532	31	credit	credit	NOUN
taxlaw-12356	532	32	-	-	PUNCT
taxlaw-12356	532	33	summaries	summary	NOUN
taxlaw-12356	532	34	[	[	X
taxlaw-12356	532	35	perma.cc/76bb-pcc7	perma.cc/76bb-pcc7	X
taxlaw-12356	532	36	]	]	X
taxlaw-12356	532	37	.	.	PUNCT
taxlaw-12356	533	1	that	that	DET
taxlaw-12356	533	2	cap	cap	NOUN
taxlaw-12356	533	3	was	be	AUX
taxlaw-12356	533	4	met	meet	VERB
taxlaw-12356	533	5	on	on	ADP
taxlaw-12356	533	6	january	january	PROPN
taxlaw-12356	533	7	3	3	NUM
taxlaw-12356	533	8	,	,	PUNCT
taxlaw-12356	533	9	2023	2023	NUM
taxlaw-12356	533	10	,	,	PUNCT
taxlaw-12356	533	11	the	the	DET
taxlaw-12356	533	12	first	first	ADJ
taxlaw-12356	533	13	day	day	NOUN
taxlaw-12356	533	14	that	that	SCONJ
taxlaw-12356	533	15	the	the	DET
taxlaw-12356	533	16	georgia	georgia	PROPN
taxlaw-12356	533	17	department	department	PROPN
taxlaw-12356	533	18	of	of	ADP
taxlaw-12356	533	19	revenue	revenue	NOUN
taxlaw-12356	533	20	accepted	accept	VERB
taxlaw-12356	533	21	tax	tax	NOUN
taxlaw-12356	533	22	credit	credit	NOUN
taxlaw-12356	533	23	applications	application	NOUN
taxlaw-12356	533	24	for	for	ADP
taxlaw-12356	533	25	that	that	DET
taxlaw-12356	533	26	year	year	NOUN
taxlaw-12356	533	27	.	.	PUNCT
taxlaw-12356	534	1	after	after	SCONJ
taxlaw-12356	534	2	the	the	DET
taxlaw-12356	534	3	allocated	allocate	VERB
taxlaw-12356	534	4	$	$	SYM
taxlaw-12356	534	5	120	120	NUM
taxlaw-12356	534	6	million	million	NUM
taxlaw-12356	534	7	had	have	AUX
taxlaw-12356	534	8	been	be	AUX
taxlaw-12356	534	9	applied	apply	VERB
taxlaw-12356	534	10	for	for	ADP
taxlaw-12356	534	11	,	,	PUNCT
taxlaw-12356	534	12	the	the	DET
taxlaw-12356	534	13	department	department	NOUN
taxlaw-12356	534	14	of	of	ADP
taxlaw-12356	534	15	revenue	revenue	NOUN
taxlaw-12356	534	16	ceased	cease	VERB
taxlaw-12356	534	17	accepting	accept	VERB
taxlaw-12356	534	18	applications	application	NOUN
taxlaw-12356	534	19	for	for	ADP
taxlaw-12356	534	20	the	the	DET
taxlaw-12356	534	21	credit	credit	NOUN
taxlaw-12356	534	22	.	.	PUNCT
taxlaw-12356	535	1	the	the	DET
taxlaw-12356	535	2	fact	fact	NOUN
taxlaw-12356	535	3	that	that	SCONJ
taxlaw-12356	535	4	georgia	georgia	PROPN
taxlaw-12356	535	5	allocates	allocate	VERB
taxlaw-12356	535	6	$	$	SYM
taxlaw-12356	535	7	120	120	NUM
taxlaw-12356	535	8	million	million	NUM
taxlaw-12356	535	9	from	from	ADP
taxlaw-12356	535	10	its	its	PRON
taxlaw-12356	535	11	budget	budget	NOUN
taxlaw-12356	535	12	to	to	PART
taxlaw-12356	535	13	be	be	AUX
taxlaw-12356	535	14	used	use	VERB
taxlaw-12356	535	15	for	for	ADP
taxlaw-12356	535	16	tax	tax	NOUN
taxlaw-12356	535	17	credits	credit	NOUN
taxlaw-12356	535	18	demonstrates	demonstrate	VERB
taxlaw-12356	535	19	the	the	DET
taxlaw-12356	535	20	similarity	similarity	NOUN
taxlaw-12356	535	21	between	between	ADP
taxlaw-12356	535	22	tax	tax	NOUN
taxlaw-12356	535	23	credits	credit	NOUN
taxlaw-12356	535	24	and	and	CCONJ
taxlaw-12356	535	25	payments	payment	NOUN
taxlaw-12356	535	26	from	from	ADP
taxlaw-12356	535	27	the	the	DET
taxlaw-12356	535	28	government	government	NOUN
taxlaw-12356	535	29	—	—	PUNCT
taxlaw-12356	535	30	if	if	SCONJ
taxlaw-12356	535	31	tax	tax	NOUN
taxlaw-12356	535	32	credits	credit	NOUN
taxlaw-12356	535	33	did	do	AUX
taxlaw-12356	535	34	not	not	PART
taxlaw-12356	535	35	have	have	VERB
taxlaw-12356	535	36	the	the	DET
taxlaw-12356	535	37	same	same	ADJ
taxlaw-12356	535	38	effect	effect	NOUN
taxlaw-12356	535	39	as	as	ADP
taxlaw-12356	535	40	withdrawing	withdraw	VERB
taxlaw-12356	535	41	money	money	NOUN
taxlaw-12356	535	42	from	from	ADP
taxlaw-12356	535	43	the	the	DET
taxlaw-12356	535	44	state	state	NOUN
taxlaw-12356	535	45	treasury	treasury	PROPN
taxlaw-12356	535	46	,	,	PUNCT
taxlaw-12356	535	47	georgia	georgia	PROPN
taxlaw-12356	535	48	would	would	AUX
taxlaw-12356	535	49	not	not	PART
taxlaw-12356	535	50	need	need	VERB
taxlaw-12356	535	51	to	to	PART
taxlaw-12356	535	52	limit	limit	VERB
taxlaw-12356	535	53	them	they	PRON
taxlaw-12356	535	54	like	like	ADP
taxlaw-12356	535	55	this	this	PRON
taxlaw-12356	535	56	.	.	PUNCT
taxlaw-12356	536	1	unlike	unlike	ADP
taxlaw-12356	536	2	tax	tax	NOUN
taxlaw-12356	536	3	deductions	deduction	NOUN
taxlaw-12356	536	4	,	,	PUNCT
taxlaw-12356	536	5	which	which	PRON
taxlaw-12356	536	6	reduce	reduce	VERB
taxlaw-12356	536	7	the	the	DET
taxlaw-12356	536	8	taxpayer	taxpayer	NOUN
taxlaw-12356	536	9	’s	’s	PART
taxlaw-12356	536	10	bill	bill	NOUN
taxlaw-12356	536	11	indirectly	indirectly	ADV
taxlaw-12356	536	12	by	by	ADP
taxlaw-12356	536	13	reducing	reduce	VERB
taxlaw-12356	536	14	her	her	PRON
taxlaw-12356	536	15	taxable	taxable	ADJ
taxlaw-12356	536	16	income	income	NOUN
taxlaw-12356	536	17	,	,	PUNCT
taxlaw-12356	536	18	tax	tax	NOUN
taxlaw-12356	536	19	credits	credit	NOUN
taxlaw-12356	536	20	are	be	AUX
taxlaw-12356	536	21	treated	treat	VERB
taxlaw-12356	536	22	like	like	ADP
taxlaw-12356	536	23	state	state	NOUN
taxlaw-12356	536	24	revenue	revenue	NOUN
taxlaw-12356	536	25	by	by	ADP
taxlaw-12356	536	26	being	be	AUX
taxlaw-12356	536	27	accounted	account	VERB
taxlaw-12356	536	28	for	for	ADP
taxlaw-12356	536	29	in	in	ADP
taxlaw-12356	536	30	the	the	DET
taxlaw-12356	536	31	budget	budget	NOUN
taxlaw-12356	536	32	.	.	PUNCT
taxlaw-12356	537	1	115	115	NUM
taxlaw-12356	537	2	see	see	VERB
taxlaw-12356	537	3	section	section	NOUN
taxlaw-12356	537	4	ii.b.2.ii	ii.b.2.ii	PROPN
taxlaw-12356	537	5	,	,	PUNCT
taxlaw-12356	537	6	fraud	fraud	NOUN
taxlaw-12356	537	7	concerns	concern	NOUN
taxlaw-12356	537	8	,	,	PUNCT
taxlaw-12356	537	9	infra	infra	NOUN
taxlaw-12356	537	10	p.	p.	NOUN
taxlaw-12356	537	11	111	111	NUM
taxlaw-12356	537	12	.	.	PUNCT
taxlaw-12356	538	1	2023	2023	NUM
taxlaw-12356	538	2	]	]	PUNCT
taxlaw-12356	538	3	the	the	DET
taxlaw-12356	538	4	worst	bad	ADJ
taxlaw-12356	538	5	choice	choice	NOUN
taxlaw-12356	538	6	for	for	ADP
taxlaw-12356	538	7	school	school	NOUN
taxlaw-12356	538	8	choice	choice	NOUN
taxlaw-12356	538	9	97	97	NUM
taxlaw-12356	538	10	other	other	ADJ
taxlaw-12356	538	11	appealing	appeal	VERB
taxlaw-12356	538	12	draws.116	draws.116	ADV
taxlaw-12356	538	13	still	still	ADV
taxlaw-12356	538	14	,	,	PUNCT
taxlaw-12356	538	15	tax	tax	NOUN
taxlaw-12356	538	16	credits	credit	NOUN
taxlaw-12356	538	17	were	be	AUX
taxlaw-12356	538	18	,	,	PUNCT
taxlaw-12356	538	19	and	and	CCONJ
taxlaw-12356	538	20	remain	remain	VERB
taxlaw-12356	538	21	,	,	PUNCT
taxlaw-12356	538	22	a	a	DET
taxlaw-12356	538	23	convoluted	convoluted	ADJ
taxlaw-12356	538	24	,	,	PUNCT
taxlaw-12356	538	25	albeit	albeit	SCONJ
taxlaw-12356	538	26	legal	legal	ADJ
taxlaw-12356	538	27	,	,	PUNCT
taxlaw-12356	538	28	schema	schema	NOUN
taxlaw-12356	538	29	.	.	PUNCT
taxlaw-12356	539	1	now	now	ADV
taxlaw-12356	539	2	that	that	SCONJ
taxlaw-12356	539	3	the	the	DET
taxlaw-12356	539	4	court	court	NOUN
taxlaw-12356	539	5	has	have	AUX
taxlaw-12356	539	6	clarified	clarify	VERB
taxlaw-12356	539	7	that	that	SCONJ
taxlaw-12356	539	8	direct	direct	ADJ
taxlaw-12356	539	9	payments	payment	NOUN
taxlaw-12356	539	10	are	be	AUX
taxlaw-12356	539	11	permissible	permissible	ADJ
taxlaw-12356	539	12	and	and	CCONJ
taxlaw-12356	539	13	sometimes	sometimes	ADV
taxlaw-12356	539	14	mandatory	mandatory	ADJ
taxlaw-12356	539	15	,	,	PUNCT
taxlaw-12356	539	16	the	the	DET
taxlaw-12356	539	17	extra	extra	ADJ
taxlaw-12356	539	18	complication	complication	NOUN
taxlaw-12356	539	19	inherent	inherent	ADJ
taxlaw-12356	539	20	to	to	PART
taxlaw-12356	539	21	tax	tax	NOUN
taxlaw-12356	539	22	credits	credit	NOUN
taxlaw-12356	539	23	is	be	AUX
taxlaw-12356	539	24	unnecessary	unnecessary	ADJ
taxlaw-12356	539	25	,	,	PUNCT
taxlaw-12356	539	26	administratively	administratively	ADV
taxlaw-12356	539	27	expensive	expensive	ADJ
taxlaw-12356	539	28	,	,	PUNCT
taxlaw-12356	539	29	and	and	CCONJ
taxlaw-12356	539	30	prevents	prevent	VERB
taxlaw-12356	539	31	aid	aid	NOUN
taxlaw-12356	539	32	from	from	ADP
taxlaw-12356	539	33	going	go	VERB
taxlaw-12356	539	34	where	where	SCONJ
taxlaw-12356	539	35	it	it	PRON
taxlaw-12356	539	36	is	be	AUX
taxlaw-12356	539	37	most	most	ADV
taxlaw-12356	539	38	needed	need	VERB
taxlaw-12356	539	39	.	.	PUNCT
taxlaw-12356	540	1	if	if	SCONJ
taxlaw-12356	540	2	someone	someone	PRON
taxlaw-12356	540	3	with	with	ADP
taxlaw-12356	540	4	a	a	DET
taxlaw-12356	540	5	goal	goal	NOUN
taxlaw-12356	540	6	of	of	ADP
taxlaw-12356	540	7	funding	fund	VERB
taxlaw-12356	540	8	private	private	ADJ
taxlaw-12356	540	9	school	school	NOUN
taxlaw-12356	540	10	scholarships	scholarship	NOUN
taxlaw-12356	540	11	started	start	VERB
taxlaw-12356	540	12	from	from	ADP
taxlaw-12356	540	13	a	a	DET
taxlaw-12356	540	14	blank	blank	ADJ
taxlaw-12356	540	15	slate	slate	NOUN
taxlaw-12356	540	16	today	today	NOUN
taxlaw-12356	540	17	,	,	PUNCT
taxlaw-12356	540	18	it	it	PRON
taxlaw-12356	540	19	would	would	AUX
taxlaw-12356	540	20	be	be	AUX
taxlaw-12356	540	21	absurd	absurd	ADJ
taxlaw-12356	540	22	to	to	PART
taxlaw-12356	540	23	invent	invent	VERB
taxlaw-12356	540	24	a	a	DET
taxlaw-12356	540	25	complicated	complicated	ADJ
taxlaw-12356	540	26	system	system	NOUN
taxlaw-12356	540	27	like	like	ADP
taxlaw-12356	540	28	this	this	PRON
taxlaw-12356	540	29	.	.	PUNCT
taxlaw-12356	541	1	thus	thus	ADV
taxlaw-12356	541	2	,	,	PUNCT
taxlaw-12356	541	3	we	we	PRON
taxlaw-12356	541	4	contend	contend	VERB
taxlaw-12356	541	5	,	,	PUNCT
taxlaw-12356	541	6	these	these	DET
taxlaw-12356	541	7	systems	system	NOUN
taxlaw-12356	541	8	survive	survive	VERB
taxlaw-12356	541	9	only	only	ADV
taxlaw-12356	541	10	because	because	SCONJ
taxlaw-12356	541	11	of	of	ADP
taxlaw-12356	541	12	their	their	PRON
taxlaw-12356	541	13	established	establish	VERB
taxlaw-12356	541	14	popularity	popularity	NOUN
taxlaw-12356	541	15	.	.	PUNCT
taxlaw-12356	542	1	the	the	DET
taxlaw-12356	542	2	extra	extra	ADJ
taxlaw-12356	542	3	complication	complication	NOUN
taxlaw-12356	542	4	is	be	AUX
taxlaw-12356	542	5	not	not	PART
taxlaw-12356	542	6	just	just	ADV
taxlaw-12356	542	7	a	a	DET
taxlaw-12356	542	8	neutral	neutral	ADJ
taxlaw-12356	542	9	inconvenience	inconvenience	NOUN
taxlaw-12356	542	10	.	.	PUNCT
taxlaw-12356	543	1	the	the	DET
taxlaw-12356	543	2	next	next	ADJ
taxlaw-12356	543	3	section	section	NOUN
taxlaw-12356	543	4	explains	explain	VERB
taxlaw-12356	543	5	why	why	SCONJ
taxlaw-12356	543	6	the	the	DET
taxlaw-12356	543	7	convoluted	convoluted	ADJ
taxlaw-12356	543	8	system	system	NOUN
taxlaw-12356	543	9	is	be	AUX
taxlaw-12356	543	10	more	more	ADJ
taxlaw-12356	543	11	than	than	ADP
taxlaw-12356	543	12	unnecessary	unnecessary	ADJ
taxlaw-12356	543	13	;	;	PUNCT
taxlaw-12356	543	14	it	it	PRON
taxlaw-12356	543	15	is	be	AUX
taxlaw-12356	543	16	both	both	PRON
taxlaw-12356	543	17	educationally	educationally	ADV
taxlaw-12356	543	18	and	and	CCONJ
taxlaw-12356	543	19	administratively	administratively	ADV
taxlaw-12356	543	20	counterproductive	counterproductive	ADJ
taxlaw-12356	543	21	.	.	PUNCT
taxlaw-12356	544	1	as	as	ADP
taxlaw-12356	544	2	a	a	DET
taxlaw-12356	544	3	result	result	NOUN
taxlaw-12356	544	4	of	of	ADP
taxlaw-12356	544	5	the	the	DET
taxlaw-12356	544	6	tax	tax	NOUN
taxlaw-12356	544	7	credit	credit	NOUN
taxlaw-12356	544	8	system	system	NOUN
taxlaw-12356	544	9	,	,	PUNCT
taxlaw-12356	544	10	educational	educational	ADJ
taxlaw-12356	544	11	quality	quality	NOUN
taxlaw-12356	544	12	,	,	PUNCT
taxlaw-12356	544	13	and	and	CCONJ
taxlaw-12356	544	14	ultimately	ultimately	ADV
taxlaw-12356	544	15	the	the	DET
taxlaw-12356	544	16	state	state	NOUN
taxlaw-12356	544	17	and	and	CCONJ
taxlaw-12356	544	18	its	its	PRON
taxlaw-12356	544	19	people	people	NOUN
taxlaw-12356	544	20	,	,	PUNCT
taxlaw-12356	544	21	suffer	suffer	VERB
taxlaw-12356	544	22	.	.	PUNCT
taxlaw-12356	545	1	b.	b.	PROPN
taxlaw-12356	545	2	bad	bad	ADJ
taxlaw-12356	545	3	policy	policy	NOUN
taxlaw-12356	545	4	tax	tax	NOUN
taxlaw-12356	545	5	credits	credit	NOUN
taxlaw-12356	545	6	were	be	AUX
taxlaw-12356	545	7	initially	initially	ADV
taxlaw-12356	545	8	popular	popular	ADJ
taxlaw-12356	545	9	because	because	SCONJ
taxlaw-12356	545	10	states	state	NOUN
taxlaw-12356	545	11	believed	believe	VERB
taxlaw-12356	545	12	they	they	PRON
taxlaw-12356	545	13	needed	need	VERB
taxlaw-12356	545	14	to	to	PART
taxlaw-12356	545	15	starkly	starkly	ADV
taxlaw-12356	545	16	separate	separate	VERB
taxlaw-12356	545	17	themselves	themselves	PRON
taxlaw-12356	545	18	from	from	ADP
taxlaw-12356	545	19	public	public	ADJ
taxlaw-12356	545	20	aid	aid	NOUN
taxlaw-12356	545	21	directed	direct	VERB
taxlaw-12356	545	22	at	at	ADP
taxlaw-12356	545	23	private	private	ADJ
taxlaw-12356	545	24	schools	school	NOUN
taxlaw-12356	545	25	.	.	PUNCT
taxlaw-12356	546	1	for	for	ADP
taxlaw-12356	546	2	the	the	DET
taxlaw-12356	546	3	same	same	ADJ
taxlaw-12356	546	4	reason	reason	NOUN
taxlaw-12356	546	5	,	,	PUNCT
taxlaw-12356	546	6	tax	tax	NOUN
taxlaw-12356	546	7	credits	credit	NOUN
taxlaw-12356	546	8	are	be	AUX
taxlaw-12356	546	9	an	an	DET
taxlaw-12356	546	10	unmonitored	unmonitored	ADJ
taxlaw-12356	546	11	,	,	PUNCT
taxlaw-12356	546	12	minimally	minimally	ADV
taxlaw-12356	546	13	effective	effective	ADJ
taxlaw-12356	546	14	method	method	NOUN
taxlaw-12356	546	15	of	of	ADP
taxlaw-12356	546	16	aiding	aid	VERB
taxlaw-12356	546	17	poorer	poor	ADJ
taxlaw-12356	546	18	schools	school	NOUN
taxlaw-12356	546	19	and	and	CCONJ
taxlaw-12356	546	20	schools	school	NOUN
taxlaw-12356	546	21	serving	serve	VERB
taxlaw-12356	546	22	the	the	DET
taxlaw-12356	546	23	poor	poor	ADJ
taxlaw-12356	546	24	.	.	PUNCT
taxlaw-12356	547	1	beliefs	belief	NOUN
taxlaw-12356	547	2	about	about	ADP
taxlaw-12356	547	3	the	the	DET
taxlaw-12356	547	4	establishment	establishment	NOUN
taxlaw-12356	547	5	clause	clause	NOUN
taxlaw-12356	547	6	and	and	CCONJ
taxlaw-12356	547	7	state	state	NOUN
taxlaw-12356	547	8	no	no	DET
taxlaw-12356	547	9	-	-	PUNCT
taxlaw-12356	547	10	aid	aid	NOUN
taxlaw-12356	547	11	clauses	clause	NOUN
taxlaw-12356	547	12	led	lead	VERB
taxlaw-12356	547	13	states	state	NOUN
taxlaw-12356	547	14	to	to	PART
taxlaw-12356	547	15	enact	enact	VERB
taxlaw-12356	547	16	tax	tax	NOUN
taxlaw-12356	547	17	credit	credit	NOUN
taxlaw-12356	547	18	systems	system	NOUN
taxlaw-12356	547	19	and	and	CCONJ
taxlaw-12356	547	20	then	then	ADV
taxlaw-12356	547	21	look	look	VERB
taxlaw-12356	547	22	the	the	DET
taxlaw-12356	547	23	other	other	ADJ
taxlaw-12356	547	24	way	way	NOUN
taxlaw-12356	547	25	.	.	PUNCT
taxlaw-12356	548	1	that	that	DET
taxlaw-12356	548	2	failure	failure	NOUN
taxlaw-12356	548	3	to	to	PART
taxlaw-12356	548	4	monitor	monitor	VERB
taxlaw-12356	548	5	was	be	AUX
taxlaw-12356	548	6	not	not	PART
taxlaw-12356	548	7	accidental	accidental	ADJ
taxlaw-12356	548	8	;	;	PUNCT
taxlaw-12356	548	9	state	state	NOUN
taxlaw-12356	548	10	governments	government	NOUN
taxlaw-12356	548	11	intentionally	intentionally	ADV
taxlaw-12356	548	12	chose	choose	VERB
taxlaw-12356	548	13	not	not	PART
taxlaw-12356	548	14	to	to	PART
taxlaw-12356	548	15	play	play	VERB
taxlaw-12356	548	16	a	a	DET
taxlaw-12356	548	17	role	role	NOUN
taxlaw-12356	548	18	,	,	PUNCT
taxlaw-12356	548	19	lest	lest	SCONJ
taxlaw-12356	548	20	the	the	DET
taxlaw-12356	548	21	re	re	ADJ
taxlaw-12356	548	22	-	-	ADJ
taxlaw-12356	548	23	directed	direct	VERB
taxlaw-12356	548	24	tax	tax	NOUN
taxlaw-12356	548	25	payments	payment	NOUN
taxlaw-12356	548	26	be	be	AUX
taxlaw-12356	548	27	considered	consider	VERB
taxlaw-12356	548	28	“	"	PUNCT
taxlaw-12356	548	29	state	state	NOUN
taxlaw-12356	548	30	money	money	NOUN
taxlaw-12356	548	31	”	"	PUNCT
taxlaw-12356	548	32	and	and	CCONJ
taxlaw-12356	548	33	entangle	entangle	VERB
taxlaw-12356	548	34	the	the	DET
taxlaw-12356	548	35	government	government	NOUN
taxlaw-12356	548	36	with	with	ADP
taxlaw-12356	548	37	religion	religion	NOUN
taxlaw-12356	548	38	.	.	PUNCT
taxlaw-12356	549	1	because	because	SCONJ
taxlaw-12356	549	2	of	of	ADP
taxlaw-12356	549	3	the	the	DET
taxlaw-12356	549	4	lack	lack	NOUN
taxlaw-12356	549	5	of	of	ADP
taxlaw-12356	549	6	regulation	regulation	NOUN
taxlaw-12356	549	7	,	,	PUNCT
taxlaw-12356	549	8	tax	tax	NOUN
taxlaw-12356	549	9	credits	credit	NOUN
taxlaw-12356	549	10	are	be	AUX
taxlaw-12356	549	11	an	an	DET
taxlaw-12356	549	12	unsurprisingly	unsurprisingly	ADV
taxlaw-12356	549	13	inefficient	inefficient	ADJ
taxlaw-12356	549	14	and	and	CCONJ
taxlaw-12356	549	15	ineffective	ineffective	ADJ
taxlaw-12356	549	16	way	way	NOUN
taxlaw-12356	549	17	for	for	SCONJ
taxlaw-12356	549	18	the	the	DET
taxlaw-12356	549	19	government	government	NOUN
taxlaw-12356	549	20	to	to	PART
taxlaw-12356	549	21	support	support	VERB
taxlaw-12356	549	22	private	private	ADJ
taxlaw-12356	549	23	schools	school	NOUN
taxlaw-12356	549	24	.	.	PUNCT
taxlaw-12356	550	1	there	there	PRON
taxlaw-12356	550	2	are	be	VERB
taxlaw-12356	550	3	plenty	plenty	NOUN
taxlaw-12356	550	4	of	of	ADP
taxlaw-12356	550	5	stated	state	VERB
taxlaw-12356	550	6	reasons	reason	NOUN
taxlaw-12356	550	7	for	for	ADP
taxlaw-12356	550	8	supporting	support	VERB
taxlaw-12356	550	9	school	school	NOUN
taxlaw-12356	550	10	choice	choice	NOUN
taxlaw-12356	550	11	,	,	PUNCT
taxlaw-12356	550	12	but	but	CCONJ
taxlaw-12356	550	13	,	,	PUNCT
taxlaw-12356	550	14	as	as	SCONJ
taxlaw-12356	550	15	detailed	detailed	ADJ
taxlaw-12356	550	16	below	below	ADV
taxlaw-12356	550	17	,	,	PUNCT
taxlaw-12356	550	18	tax	tax	NOUN
taxlaw-12356	550	19	credits	credit	NOUN
taxlaw-12356	550	20	serve	serve	VERB
taxlaw-12356	550	21	none	none	NOUN
taxlaw-12356	550	22	of	of	ADP
taxlaw-12356	550	23	these	these	DET
taxlaw-12356	550	24	goals	goal	NOUN
taxlaw-12356	550	25	well	well	ADV
taxlaw-12356	550	26	.	.	PUNCT
taxlaw-12356	551	1	tax	tax	NOUN
taxlaw-12356	551	2	credits	credit	NOUN
taxlaw-12356	551	3	have	have	AUX
taxlaw-12356	551	4	ended	end	VERB
taxlaw-12356	551	5	up	up	ADP
taxlaw-12356	551	6	selectively	selectively	ADV
taxlaw-12356	551	7	benefitting	benefit	VERB
taxlaw-12356	551	8	—	—	PUNCT
taxlaw-12356	551	9	and	and	CCONJ
taxlaw-12356	551	10	being	be	AUX
taxlaw-12356	551	11	abused	abuse	VERB
taxlaw-12356	551	12	by	by	ADP
taxlaw-12356	551	13	—	—	PUNCT
taxlaw-12356	551	14	wealthy	wealthy	ADJ
taxlaw-12356	551	15	schools	school	NOUN
taxlaw-12356	551	16	at	at	ADP
taxlaw-12356	551	17	the	the	DET
taxlaw-12356	551	18	expense	expense	NOUN
taxlaw-12356	551	19	of	of	ADP
taxlaw-12356	551	20	poor	poor	ADJ
taxlaw-12356	551	21	schools	school	NOUN
taxlaw-12356	551	22	.	.	PUNCT
taxlaw-12356	552	1	direct	direct	ADJ
taxlaw-12356	552	2	aid	aid	NOUN
taxlaw-12356	552	3	better	well	ADV
taxlaw-12356	552	4	achieves	achieve	VERB
taxlaw-12356	552	5	the	the	DET
taxlaw-12356	552	6	goal	goal	NOUN
taxlaw-12356	552	7	of	of	ADP
taxlaw-12356	552	8	promoting	promote	VERB
taxlaw-12356	552	9	quality	quality	NOUN
taxlaw-12356	552	10	education	education	NOUN
taxlaw-12356	552	11	,	,	PUNCT
taxlaw-12356	552	12	and	and	CCONJ
taxlaw-12356	552	13	now	now	ADV
taxlaw-12356	552	14	that	that	SCONJ
taxlaw-12356	552	15	it	it	PRON
taxlaw-12356	552	16	is	be	AUX
taxlaw-12356	552	17	clearly	clearly	ADV
taxlaw-12356	552	18	constitutional	constitutional	ADJ
taxlaw-12356	552	19	,	,	PUNCT
taxlaw-12356	552	20	states	state	NOUN
taxlaw-12356	552	21	should	should	AUX
taxlaw-12356	552	22	replace	replace	VERB
taxlaw-12356	552	23	tax	tax	NOUN
taxlaw-12356	552	24	credit	credit	NOUN
taxlaw-12356	552	25	systems	system	NOUN
taxlaw-12356	552	26	with	with	ADP
taxlaw-12356	552	27	direct	direct	ADJ
taxlaw-12356	552	28	aid	aid	NOUN
taxlaw-12356	552	29	.	.	PUNCT
taxlaw-12356	553	1	the	the	DET
taxlaw-12356	553	2	following	follow	VERB
taxlaw-12356	553	3	subsections	subsection	NOUN
taxlaw-12356	553	4	break	break	VERB
taxlaw-12356	553	5	down	down	ADP
taxlaw-12356	553	6	why	why	SCONJ
taxlaw-12356	553	7	tax	tax	NOUN
taxlaw-12356	553	8	credits	credit	NOUN
taxlaw-12356	553	9	are	be	AUX
taxlaw-12356	553	10	a	a	DET
taxlaw-12356	553	11	poor	poor	ADJ
taxlaw-12356	553	12	mechanism	mechanism	NOUN
taxlaw-12356	553	13	for	for	ADP
taxlaw-12356	553	14	school	school	NOUN
taxlaw-12356	553	15	choice	choice	NOUN
taxlaw-12356	553	16	.	.	PUNCT
taxlaw-12356	554	1	section	section	NOUN
taxlaw-12356	554	2	one	one	NUM
taxlaw-12356	554	3	catalogs	catalog	VERB
taxlaw-12356	554	4	some	some	PRON
taxlaw-12356	554	5	of	of	ADP
taxlaw-12356	554	6	the	the	DET
taxlaw-12356	554	7	main	main	ADJ
taxlaw-12356	554	8	reasons	reason	NOUN
taxlaw-12356	554	9	that	that	PRON
taxlaw-12356	554	10	states	states	AUX
taxlaw-12356	554	11	pursue	pursue	VERB
taxlaw-12356	554	12	school	school	NOUN
taxlaw-12356	554	13	choice	choice	NOUN
taxlaw-12356	554	14	.	.	PUNCT
taxlaw-12356	555	1	those	those	DET
taxlaw-12356	555	2	reasons	reason	NOUN
taxlaw-12356	555	3	include	include	VERB
taxlaw-12356	555	4	plenty	plenty	NOUN
taxlaw-12356	555	5	of	of	ADP
taxlaw-12356	555	6	worthwhile	worthwhile	ADJ
taxlaw-12356	555	7	objectives	objective	NOUN
taxlaw-12356	555	8	,	,	PUNCT
taxlaw-12356	555	9	decreasing	decrease	VERB
taxlaw-12356	555	10	inequity	inequity	NOUN
taxlaw-12356	555	11	and	and	CCONJ
taxlaw-12356	555	12	fostering	foster	VERB
taxlaw-12356	555	13	competition	competition	NOUN
taxlaw-12356	555	14	among	among	ADP
taxlaw-12356	555	15	them	they	PRON
taxlaw-12356	555	16	.	.	PUNCT
taxlaw-12356	556	1	notably	notably	ADV
taxlaw-12356	556	2	absent	absent	ADJ
taxlaw-12356	556	3	from	from	ADP
taxlaw-12356	556	4	those	those	DET
taxlaw-12356	556	5	purported	purport	VERB
taxlaw-12356	556	6	goals	goal	NOUN
taxlaw-12356	556	7	,	,	PUNCT
taxlaw-12356	556	8	however	however	ADV
taxlaw-12356	556	9	,	,	PUNCT
taxlaw-12356	556	10	is	be	AUX
taxlaw-12356	556	11	subsidizing	subsidize	VERB
taxlaw-12356	556	12	private	private	ADJ
taxlaw-12356	556	13	school	school	NOUN
taxlaw-12356	556	14	tuition	tuition	NOUN
taxlaw-12356	556	15	for	for	ADP
taxlaw-12356	556	16	the	the	DET
taxlaw-12356	556	17	rich	rich	ADJ
taxlaw-12356	556	18	.	.	PUNCT
taxlaw-12356	557	1	section	section	NOUN
taxlaw-12356	557	2	two	two	NUM
taxlaw-12356	557	3	explains	explain	VERB
taxlaw-12356	557	4	why	why	SCONJ
taxlaw-12356	557	5	this	this	DET
taxlaw-12356	557	6	unspoken	unspoken	ADJ
taxlaw-12356	557	7	result	result	NOUN
taxlaw-12356	557	8	—	—	PUNCT
taxlaw-12356	557	9	selectively	selectively	ADV
taxlaw-12356	557	10	helping	help	VERB
taxlaw-12356	557	11	the	the	DET
taxlaw-12356	557	12	rich	rich	ADJ
taxlaw-12356	557	13	pay	pay	NOUN
taxlaw-12356	557	14	for	for	ADP
taxlaw-12356	557	15	private	private	ADJ
taxlaw-12356	557	16	school	school	NOUN
taxlaw-12356	557	17	—	—	PUNCT
taxlaw-12356	557	18	is	be	AUX
taxlaw-12356	557	19	actually	actually	ADV
taxlaw-12356	557	20	what	what	PRON
taxlaw-12356	557	21	tax	tax	NOUN
taxlaw-12356	557	22	credits	credit	NOUN
taxlaw-12356	557	23	achieve	achieve	VERB
taxlaw-12356	557	24	.	.	PUNCT
taxlaw-12356	558	1	it	it	PRON
taxlaw-12356	558	2	describes	describe	VERB
taxlaw-12356	558	3	the	the	DET
taxlaw-12356	558	4	two	two	NUM
taxlaw-12356	558	5	main	main	ADJ
taxlaw-12356	558	6	flaws	flaw	NOUN
taxlaw-12356	558	7	of	of	ADP
taxlaw-12356	558	8	tax	tax	NOUN
taxlaw-12356	558	9	credits	credit	NOUN
taxlaw-12356	558	10	:	:	PUNCT
taxlaw-12356	558	11	their	their	PRON
taxlaw-12356	558	12	inequitable	inequitable	ADJ
taxlaw-12356	558	13	distribution	distribution	NOUN
taxlaw-12356	558	14	and	and	CCONJ
taxlaw-12356	558	15	evasion	evasion	NOUN
taxlaw-12356	558	16	of	of	ADP
taxlaw-12356	558	17	regulation	regulation	NOUN
taxlaw-12356	558	18	.	.	PUNCT
taxlaw-12356	559	1	section	section	NOUN
taxlaw-12356	559	2	three	three	NUM
taxlaw-12356	559	3	demonstrates	demonstrate	VERB
taxlaw-12356	559	4	that	that	SCONJ
taxlaw-12356	559	5	because	because	SCONJ
taxlaw-12356	559	6	of	of	ADP
taxlaw-12356	559	7	those	those	DET
taxlaw-12356	559	8	flaws	flaw	NOUN
taxlaw-12356	559	9	,	,	PUNCT
taxlaw-12356	559	10	tax	tax	NOUN
taxlaw-12356	559	11	credits	credit	NOUN
taxlaw-12356	559	12	are	be	AUX
taxlaw-12356	559	13	a	a	DET
taxlaw-12356	559	14	counterproductive	counterproductive	ADJ
taxlaw-12356	559	15	instrument	instrument	NOUN
taxlaw-12356	559	16	for	for	ADP
taxlaw-12356	559	17	achieving	achieve	VERB
taxlaw-12356	559	18	any	any	PRON
taxlaw-12356	559	19	of	of	ADP
taxlaw-12356	559	20	the	the	DET
taxlaw-12356	559	21	stated	state	VERB
taxlaw-12356	559	22	goals	goal	NOUN
taxlaw-12356	559	23	of	of	ADP
taxlaw-12356	559	24	school	school	NOUN
taxlaw-12356	559	25	choice	choice	NOUN
taxlaw-12356	559	26	.	.	PUNCT
taxlaw-12356	560	1	1	1	X
taxlaw-12356	560	2	.	.	X
taxlaw-12356	560	3	why	why	SCONJ
taxlaw-12356	560	4	do	do	AUX
taxlaw-12356	560	5	states	state	NOUN
taxlaw-12356	560	6	subsidize	subsidize	VERB
taxlaw-12356	560	7	school	school	NOUN
taxlaw-12356	560	8	choice	choice	NOUN
taxlaw-12356	560	9	?	?	PUNCT
taxlaw-12356	561	1	to	to	PART
taxlaw-12356	561	2	understand	understand	VERB
taxlaw-12356	561	3	why	why	SCONJ
taxlaw-12356	561	4	tax	tax	NOUN
taxlaw-12356	561	5	credits	credit	NOUN
taxlaw-12356	561	6	are	be	AUX
taxlaw-12356	561	7	not	not	PART
taxlaw-12356	561	8	only	only	ADV
taxlaw-12356	561	9	a	a	DET
taxlaw-12356	561	10	poor	poor	ADJ
taxlaw-12356	561	11	,	,	PUNCT
taxlaw-12356	561	12	but	but	CCONJ
taxlaw-12356	561	13	also	also	ADV
taxlaw-12356	561	14	counterproductive	counterproductive	ADJ
taxlaw-12356	561	15	,	,	PUNCT
taxlaw-12356	561	16	tool	tool	NOUN
taxlaw-12356	561	17	for	for	ADP
taxlaw-12356	561	18	school	school	NOUN
taxlaw-12356	561	19	choice	choice	NOUN
taxlaw-12356	561	20	,	,	PUNCT
taxlaw-12356	561	21	it	it	PRON
taxlaw-12356	561	22	is	be	AUX
taxlaw-12356	561	23	first	first	ADV
taxlaw-12356	561	24	necessary	necessary	ADJ
taxlaw-12356	561	25	to	to	PART
taxlaw-12356	561	26	understand	understand	VERB
taxlaw-12356	561	27	why	why	SCONJ
taxlaw-12356	561	28	states	state	NOUN
taxlaw-12356	561	29	pursue	pursue	VERB
taxlaw-12356	561	30	school	school	NOUN
taxlaw-12356	561	31	choice	choice	NOUN
taxlaw-12356	561	32	at	at	ADV
taxlaw-12356	561	33	all	all	ADV
taxlaw-12356	561	34	.	.	PUNCT
taxlaw-12356	562	1	there	there	PRON
taxlaw-12356	562	2	are	be	VERB
taxlaw-12356	562	3	plenty	plenty	NOUN
taxlaw-12356	562	4	of	of	ADP
taxlaw-12356	562	5	reasons	reason	NOUN
taxlaw-12356	562	6	why	why	SCONJ
taxlaw-12356	562	7	state	state	NOUN
taxlaw-12356	562	8	governments	government	NOUN
taxlaw-12356	562	9	want	want	VERB
taxlaw-12356	562	10	to	to	PART
taxlaw-12356	562	11	fund	fund	VERB
taxlaw-12356	562	12	private	private	ADJ
taxlaw-12356	562	13	schools	school	NOUN
taxlaw-12356	562	14	,	,	PUNCT
taxlaw-12356	562	15	“	"	PUNCT
taxlaw-12356	562	16	from	from	ADP
taxlaw-12356	562	17	raising	raise	VERB
taxlaw-12356	562	18	the	the	DET
taxlaw-12356	562	19	quality	quality	NOUN
taxlaw-12356	562	20	of	of	ADP
taxlaw-12356	562	21	local	local	ADJ
taxlaw-12356	562	22	schools	school	NOUN
taxlaw-12356	562	23	116	116	NUM
taxlaw-12356	562	24	these	these	DET
taxlaw-12356	562	25	political	political	ADJ
taxlaw-12356	562	26	reasons	reason	NOUN
taxlaw-12356	562	27	,	,	PUNCT
taxlaw-12356	562	28	as	as	SCONJ
taxlaw-12356	562	29	discussed	discuss	VERB
taxlaw-12356	562	30	below	below	ADV
taxlaw-12356	562	31	,	,	PUNCT
taxlaw-12356	562	32	are	be	AUX
taxlaw-12356	562	33	still	still	ADV
taxlaw-12356	562	34	insufficient	insufficient	ADJ
taxlaw-12356	562	35	to	to	PART
taxlaw-12356	562	36	justify	justify	VERB
taxlaw-12356	562	37	using	use	VERB
taxlaw-12356	562	38	tax	tax	NOUN
taxlaw-12356	562	39	credits	credit	NOUN
taxlaw-12356	562	40	when	when	SCONJ
taxlaw-12356	562	41	direct	direct	ADJ
taxlaw-12356	562	42	funding	funding	NOUN
taxlaw-12356	562	43	—	—	PUNCT
taxlaw-12356	562	44	unencumbered	unencumbered	ADJ
taxlaw-12356	562	45	by	by	ADP
taxlaw-12356	562	46	the	the	DET
taxlaw-12356	562	47	tax	tax	NOUN
taxlaw-12356	562	48	code	code	NOUN
taxlaw-12356	562	49	,	,	PUNCT
taxlaw-12356	562	50	available	available	ADJ
taxlaw-12356	562	51	regardless	regardless	ADV
taxlaw-12356	562	52	of	of	ADP
taxlaw-12356	562	53	people	people	NOUN
taxlaw-12356	562	54	’s	’s	PART
taxlaw-12356	562	55	tax	tax	NOUN
taxlaw-12356	562	56	filing	filing	NOUN
taxlaw-12356	562	57	status	status	NOUN
taxlaw-12356	562	58	,	,	PUNCT
taxlaw-12356	562	59	and	and	CCONJ
taxlaw-12356	562	60	more	more	ADV
taxlaw-12356	562	61	readily	readily	ADV
taxlaw-12356	562	62	regulated	regulate	VERB
taxlaw-12356	562	63	—	—	PUNCT
taxlaw-12356	562	64	is	be	AUX
taxlaw-12356	562	65	possible	possible	ADJ
taxlaw-12356	562	66	.	.	PUNCT
taxlaw-12356	563	1	columbia	columbia	PROPN
taxlaw-12356	563	2	journal	journal	PROPN
taxlaw-12356	563	3	of	of	ADP
taxlaw-12356	563	4	tax	tax	NOUN
taxlaw-12356	563	5	law	law	NOUN
taxlaw-12356	564	1	[	[	X
taxlaw-12356	564	2	vol	vol	NOUN
taxlaw-12356	564	3	:	:	PUNCT
taxlaw-12356	564	4	15:1	15:1	NUM
taxlaw-12356	564	5	98	98	NUM
taxlaw-12356	564	6	and	and	CCONJ
taxlaw-12356	564	7	boosting	boost	VERB
taxlaw-12356	564	8	religious	religious	ADJ
taxlaw-12356	564	9	freedom	freedom	NOUN
taxlaw-12356	564	10	to	to	ADP
taxlaw-12356	564	11	empowering	empower	VERB
taxlaw-12356	564	12	inner	inner	ADJ
taxlaw-12356	564	13	-	-	PUNCT
taxlaw-12356	564	14	city	city	NOUN
taxlaw-12356	564	15	parents	parent	NOUN
taxlaw-12356	564	16	.	.	PUNCT
taxlaw-12356	564	17	”117	”117	PUNCT
taxlaw-12356	564	18	broadly	broadly	ADV
taxlaw-12356	564	19	,	,	PUNCT
taxlaw-12356	564	20	they	they	PRON
taxlaw-12356	564	21	seek	seek	VERB
taxlaw-12356	564	22	to	to	PART
taxlaw-12356	564	23	improve	improve	VERB
taxlaw-12356	564	24	the	the	DET
taxlaw-12356	564	25	quality	quality	NOUN
taxlaw-12356	564	26	of	of	ADP
taxlaw-12356	564	27	education	education	NOUN
taxlaw-12356	564	28	.	.	PUNCT
taxlaw-12356	565	1	the	the	DET
taxlaw-12356	565	2	stated	state	VERB
taxlaw-12356	565	3	goal	goal	NOUN
taxlaw-12356	565	4	of	of	ADP
taxlaw-12356	565	5	georgia	georgia	PROPN
taxlaw-12356	565	6	’s	’s	PART
taxlaw-12356	565	7	private	private	ADJ
taxlaw-12356	565	8	school	school	NOUN
taxlaw-12356	565	9	tax	tax	NOUN
taxlaw-12356	565	10	credit	credit	NOUN
taxlaw-12356	565	11	,	,	PUNCT
taxlaw-12356	565	12	for	for	ADP
taxlaw-12356	565	13	example	example	NOUN
taxlaw-12356	565	14	,	,	PUNCT
taxlaw-12356	565	15	is	be	AUX
taxlaw-12356	565	16	“	"	PUNCT
taxlaw-12356	565	17	educational	educational	ADJ
taxlaw-12356	565	18	improvement	improvement	NOUN
taxlaw-12356	565	19	.	.	PUNCT
taxlaw-12356	566	1	”118	”118	VERB
taxlaw-12356	567	1	some	some	DET
taxlaw-12356	567	2	states	state	NOUN
taxlaw-12356	567	3	articulate	articulate	VERB
taxlaw-12356	567	4	more	more	ADV
taxlaw-12356	567	5	specific	specific	ADJ
taxlaw-12356	567	6	goals	goal	NOUN
taxlaw-12356	567	7	.	.	PUNCT
taxlaw-12356	568	1	those	those	DET
taxlaw-12356	568	2	goals	goal	NOUN
taxlaw-12356	568	3	roughly	roughly	ADV
taxlaw-12356	568	4	break	break	VERB
taxlaw-12356	568	5	down	down	ADP
taxlaw-12356	568	6	into	into	ADP
taxlaw-12356	568	7	three	three	NUM
taxlaw-12356	568	8	groups	group	NOUN
taxlaw-12356	568	9	,	,	PUNCT
taxlaw-12356	568	10	including	include	VERB
taxlaw-12356	568	11	educational	educational	ADJ
taxlaw-12356	568	12	equity	equity	NOUN
taxlaw-12356	568	13	,	,	PUNCT
taxlaw-12356	568	14	economic	economic	ADJ
taxlaw-12356	568	15	competition	competition	NOUN
taxlaw-12356	568	16	,	,	PUNCT
taxlaw-12356	568	17	and	and	CCONJ
taxlaw-12356	568	18	protecting	protect	VERB
taxlaw-12356	568	19	individual	individual	ADJ
taxlaw-12356	568	20	freedom	freedom	NOUN
taxlaw-12356	568	21	of	of	ADP
taxlaw-12356	568	22	choice	choice	NOUN
taxlaw-12356	568	23	.	.	PUNCT
taxlaw-12356	569	1	below	below	ADV
taxlaw-12356	569	2	we	we	PRON
taxlaw-12356	569	3	will	will	AUX
taxlaw-12356	569	4	explain	explain	VERB
taxlaw-12356	569	5	these	these	DET
taxlaw-12356	569	6	different	different	ADJ
taxlaw-12356	569	7	goals	goal	NOUN
taxlaw-12356	569	8	and	and	CCONJ
taxlaw-12356	569	9	how	how	SCONJ
taxlaw-12356	569	10	school	school	NOUN
taxlaw-12356	569	11	choice	choice	NOUN
taxlaw-12356	569	12	theoretically	theoretically	ADV
taxlaw-12356	569	13	achieves	achieve	VERB
taxlaw-12356	569	14	them	they	PRON
taxlaw-12356	569	15	.	.	PUNCT
taxlaw-12356	570	1	keep	keep	VERB
taxlaw-12356	570	2	in	in	ADP
taxlaw-12356	570	3	mind	mind	NOUN
taxlaw-12356	570	4	our	our	PRON
taxlaw-12356	570	5	reason	reason	NOUN
taxlaw-12356	570	6	for	for	ADP
taxlaw-12356	570	7	doing	do	VERB
taxlaw-12356	570	8	so	so	ADV
taxlaw-12356	570	9	:	:	PUNCT
taxlaw-12356	570	10	to	to	PART
taxlaw-12356	570	11	demonstrate	demonstrate	VERB
taxlaw-12356	570	12	that	that	SCONJ
taxlaw-12356	570	13	tax	tax	NOUN
taxlaw-12356	570	14	credits	credit	NOUN
taxlaw-12356	570	15	do	do	AUX
taxlaw-12356	570	16	not	not	PART
taxlaw-12356	570	17	actually	actually	ADV
taxlaw-12356	570	18	achieve	achieve	VERB
taxlaw-12356	570	19	any	any	PRON
taxlaw-12356	570	20	of	of	ADP
taxlaw-12356	570	21	these	these	DET
taxlaw-12356	570	22	goals	goal	NOUN
taxlaw-12356	570	23	.	.	PUNCT
taxlaw-12356	571	1	we	we	PRON
taxlaw-12356	571	2	by	by	ADP
taxlaw-12356	571	3	no	no	DET
taxlaw-12356	571	4	means	mean	NOUN
taxlaw-12356	571	5	suggest	suggest	VERB
taxlaw-12356	571	6	that	that	SCONJ
taxlaw-12356	571	7	these	these	DET
taxlaw-12356	571	8	goals	goal	NOUN
taxlaw-12356	571	9	are	be	AUX
taxlaw-12356	571	10	unworthy	unworthy	ADJ
taxlaw-12356	571	11	,	,	PUNCT
taxlaw-12356	571	12	or	or	CCONJ
taxlaw-12356	571	13	that	that	SCONJ
taxlaw-12356	571	14	school	school	NOUN
taxlaw-12356	571	15	choice	choice	NOUN
taxlaw-12356	571	16	itself	itself	PRON
taxlaw-12356	571	17	is	be	AUX
taxlaw-12356	571	18	good	good	ADJ
taxlaw-12356	571	19	or	or	CCONJ
taxlaw-12356	571	20	bad	bad	ADJ
taxlaw-12356	571	21	.	.	PUNCT
taxlaw-12356	572	1	our	our	PRON
taxlaw-12356	572	2	purpose	purpose	NOUN
taxlaw-12356	572	3	here	here	ADV
taxlaw-12356	572	4	is	be	AUX
taxlaw-12356	572	5	only	only	ADV
taxlaw-12356	572	6	to	to	PART
taxlaw-12356	572	7	provide	provide	VERB
taxlaw-12356	572	8	necessary	necessary	ADJ
taxlaw-12356	572	9	background	background	NOUN
taxlaw-12356	572	10	to	to	ADP
taxlaw-12356	572	11	the	the	DET
taxlaw-12356	572	12	larger	large	ADJ
taxlaw-12356	572	13	point	point	NOUN
taxlaw-12356	572	14	that	that	SCONJ
taxlaw-12356	572	15	tax	tax	NOUN
taxlaw-12356	572	16	credits	credit	NOUN
taxlaw-12356	572	17	are	be	AUX
taxlaw-12356	572	18	a	a	DET
taxlaw-12356	572	19	poor	poor	ADJ
taxlaw-12356	572	20	tool	tool	NOUN
taxlaw-12356	572	21	for	for	ADP
taxlaw-12356	572	22	achieving	achieve	VERB
taxlaw-12356	572	23	any	any	PRON
taxlaw-12356	572	24	of	of	ADP
taxlaw-12356	572	25	the	the	DET
taxlaw-12356	572	26	stated	state	VERB
taxlaw-12356	572	27	purposes	purpose	NOUN
taxlaw-12356	572	28	of	of	ADP
taxlaw-12356	572	29	school	school	NOUN
taxlaw-12356	572	30	choice	choice	NOUN
taxlaw-12356	572	31	.	.	PUNCT
taxlaw-12356	573	1	a.	a.	NOUN
taxlaw-12356	573	2	equity	equity	NOUN
taxlaw-12356	573	3	with	with	ADP
taxlaw-12356	573	4	that	that	PRON
taxlaw-12356	573	5	,	,	PUNCT
taxlaw-12356	573	6	we	we	PRON
taxlaw-12356	573	7	will	will	AUX
taxlaw-12356	573	8	discuss	discuss	VERB
taxlaw-12356	573	9	the	the	DET
taxlaw-12356	573	10	first	first	ADJ
taxlaw-12356	573	11	stated	state	VERB
taxlaw-12356	573	12	goal	goal	NOUN
taxlaw-12356	573	13	of	of	ADP
taxlaw-12356	573	14	school	school	NOUN
taxlaw-12356	573	15	choice	choice	NOUN
taxlaw-12356	573	16	:	:	PUNCT
taxlaw-12356	573	17	educational	educational	ADJ
taxlaw-12356	573	18	equity	equity	NOUN
taxlaw-12356	573	19	.	.	PUNCT
taxlaw-12356	574	1	under	under	ADP
taxlaw-12356	574	2	this	this	DET
taxlaw-12356	574	3	view	view	NOUN
taxlaw-12356	574	4	,	,	PUNCT
taxlaw-12356	574	5	public	public	ADJ
taxlaw-12356	574	6	aid	aid	NOUN
taxlaw-12356	574	7	enables	enable	VERB
taxlaw-12356	574	8	private	private	ADJ
taxlaw-12356	574	9	school	school	NOUN
taxlaw-12356	574	10	access	access	NOUN
taxlaw-12356	574	11	for	for	ADP
taxlaw-12356	574	12	students	student	NOUN
taxlaw-12356	574	13	who	who	PRON
taxlaw-12356	574	14	could	could	AUX
taxlaw-12356	574	15	not	not	PART
taxlaw-12356	574	16	otherwise	otherwise	ADV
taxlaw-12356	574	17	afford	afford	VERB
taxlaw-12356	574	18	it.119	it.119	PRON
taxlaw-12356	574	19	historically	historically	ADV
taxlaw-12356	574	20	,	,	PUNCT
taxlaw-12356	574	21	this	this	PRON
taxlaw-12356	574	22	has	have	AUX
taxlaw-12356	574	23	been	be	AUX
taxlaw-12356	574	24	a	a	DET
taxlaw-12356	574	25	leading	leading	ADJ
taxlaw-12356	574	26	justification	justification	NOUN
taxlaw-12356	574	27	for	for	ADP
taxlaw-12356	574	28	school	school	NOUN
taxlaw-12356	574	29	choice.120	choice.120	PROPN
taxlaw-12356	574	30	florida	florida	PROPN
taxlaw-12356	574	31	,	,	PUNCT
taxlaw-12356	574	32	for	for	ADP
taxlaw-12356	574	33	example	example	NOUN
taxlaw-12356	574	34	,	,	PUNCT
taxlaw-12356	574	35	seeks	seek	VERB
taxlaw-12356	574	36	to	to	PART
taxlaw-12356	574	37	“	"	PUNCT
taxlaw-12356	574	38	expand	expand	VERB
taxlaw-12356	574	39	[	[	X
taxlaw-12356	574	40	]	]	X
taxlaw-12356	574	41	educational	educational	ADJ
taxlaw-12356	574	42	opportunities	opportunity	NOUN
taxlaw-12356	574	43	for	for	ADP
taxlaw-12356	574	44	children	child	NOUN
taxlaw-12356	574	45	of	of	ADP
taxlaw-12356	574	46	families	family	NOUN
taxlaw-12356	574	47	that	that	PRON
taxlaw-12356	574	48	have	have	AUX
taxlaw-12356	574	49	limited	limit	VERB
taxlaw-12356	574	50	financial	financial	ADJ
taxlaw-12356	574	51	resources	resource	NOUN
taxlaw-12356	574	52	.	.	PUNCT
taxlaw-12356	575	1	”121	”121	VERB
taxlaw-12356	576	1	this	this	PRON
taxlaw-12356	576	2	can	can	AUX
taxlaw-12356	576	3	be	be	AUX
taxlaw-12356	576	4	seen	see	VERB
taxlaw-12356	576	5	as	as	ADP
taxlaw-12356	576	6	an	an	DET
taxlaw-12356	576	7	extension	extension	NOUN
taxlaw-12356	576	8	of	of	ADP
taxlaw-12356	576	9	school	school	NOUN
taxlaw-12356	576	10	choice	choice	NOUN
taxlaw-12356	576	11	’s	’s	PART
taxlaw-12356	576	12	origins	origin	NOUN
taxlaw-12356	576	13	as	as	ADP
taxlaw-12356	576	14	a	a	DET
taxlaw-12356	576	15	response	response	NOUN
taxlaw-12356	576	16	to	to	PART
taxlaw-12356	576	17	desegregation	desegregation	VERB
taxlaw-12356	576	18	in	in	ADP
taxlaw-12356	576	19	the	the	DET
taxlaw-12356	576	20	south	south	NOUN
taxlaw-12356	576	21	;	;	PUNCT
taxlaw-12356	576	22	it	it	PRON
taxlaw-12356	576	23	was	be	AUX
taxlaw-12356	576	24	advocated	advocate	VERB
taxlaw-12356	576	25	as	as	ADP
taxlaw-12356	576	26	empowering	empower	VERB
taxlaw-12356	576	27	against	against	ADP
taxlaw-12356	576	28	paternalistic	paternalistic	ADJ
taxlaw-12356	576	29	government	government	NOUN
taxlaw-12356	576	30	control	control	NOUN
taxlaw-12356	576	31	to	to	PART
taxlaw-12356	576	32	allow	allow	VERB
taxlaw-12356	576	33	black	black	ADJ
taxlaw-12356	576	34	families	family	NOUN
taxlaw-12356	576	35	choices	choice	NOUN
taxlaw-12356	576	36	of	of	ADP
taxlaw-12356	576	37	schools.122	schools.122	NOUN
taxlaw-12356	576	38	some	some	DET
taxlaw-12356	576	39	programs	program	NOUN
taxlaw-12356	576	40	,	,	PUNCT
taxlaw-12356	576	41	for	for	ADP
taxlaw-12356	576	42	example	example	NOUN
taxlaw-12356	576	43	,	,	PUNCT
taxlaw-12356	576	44	make	make	VERB
taxlaw-12356	576	45	funds	fund	NOUN
taxlaw-12356	576	46	available	available	ADJ
taxlaw-12356	576	47	specifically	specifically	ADV
taxlaw-12356	576	48	to	to	ADP
taxlaw-12356	576	49	students	student	NOUN
taxlaw-12356	576	50	at	at	ADP
taxlaw-12356	576	51	low	low	ADV
taxlaw-12356	576	52	-	-	PUNCT
taxlaw-12356	576	53	performing	perform	VERB
taxlaw-12356	576	54	public	public	ADJ
taxlaw-12356	576	55	schools	school	NOUN
taxlaw-12356	576	56	or	or	CCONJ
taxlaw-12356	576	57	with	with	ADP
taxlaw-12356	576	58	family	family	NOUN
taxlaw-12356	576	59	incomes	income	NOUN
taxlaw-12356	576	60	below	below	ADP
taxlaw-12356	576	61	a	a	DET
taxlaw-12356	576	62	certain	certain	ADJ
taxlaw-12356	576	63	level	level	NOUN
taxlaw-12356	576	64	.	.	PUNCT
taxlaw-12356	577	1	prioritizing	prioritize	VERB
taxlaw-12356	577	2	those	those	DET
taxlaw-12356	577	3	students	student	NOUN
taxlaw-12356	577	4	for	for	ADP
taxlaw-12356	577	5	school	school	NOUN
taxlaw-12356	577	6	choice	choice	NOUN
taxlaw-12356	577	7	is	be	AUX
taxlaw-12356	577	8	seen	see	VERB
taxlaw-12356	577	9	as	as	ADP
taxlaw-12356	577	10	a	a	DET
taxlaw-12356	577	11	way	way	NOUN
taxlaw-12356	577	12	to	to	PART
taxlaw-12356	577	13	increase	increase	VERB
taxlaw-12356	577	14	their	their	PRON
taxlaw-12356	577	15	opportunity	opportunity	NOUN
taxlaw-12356	577	16	to	to	PART
taxlaw-12356	577	17	achieve	achieve	VERB
taxlaw-12356	577	18	regardless	regardless	ADV
taxlaw-12356	577	19	of	of	ADP
taxlaw-12356	577	20	the	the	DET
taxlaw-12356	577	21	district	district	NOUN
taxlaw-12356	577	22	they	they	PRON
taxlaw-12356	577	23	live	live	VERB
taxlaw-12356	577	24	in.123	in.123	VERB
taxlaw-12356	577	25	b.	b.	PROPN
taxlaw-12356	577	26	pure	pure	ADJ
taxlaw-12356	577	27	economics	economic	NOUN
taxlaw-12356	577	28	not	not	PART
taxlaw-12356	577	29	all	all	DET
taxlaw-12356	577	30	rationales	rationale	NOUN
taxlaw-12356	577	31	are	be	AUX
taxlaw-12356	577	32	about	about	ADP
taxlaw-12356	577	33	equity	equity	NOUN
taxlaw-12356	577	34	,	,	PUNCT
taxlaw-12356	577	35	however	however	ADV
taxlaw-12356	577	36	.	.	PUNCT
taxlaw-12356	578	1	a	a	DET
taxlaw-12356	578	2	purely	purely	ADV
taxlaw-12356	578	3	economic	economic	ADJ
taxlaw-12356	578	4	theory	theory	NOUN
taxlaw-12356	578	5	championed	champion	VERB
taxlaw-12356	578	6	by	by	ADP
taxlaw-12356	578	7	milton	milton	PROPN
taxlaw-12356	578	8	friedman	friedman	PROPN
taxlaw-12356	578	9	has	have	AUX
taxlaw-12356	578	10	supported	support	VERB
taxlaw-12356	578	11	school	school	NOUN
taxlaw-12356	578	12	choice	choice	NOUN
taxlaw-12356	578	13	since	since	SCONJ
taxlaw-12356	578	14	at	at	ADP
taxlaw-12356	578	15	least	least	ADJ
taxlaw-12356	578	16	the	the	DET
taxlaw-12356	578	17	mid	mid	ADJ
taxlaw-12356	578	18	117	117	NUM
taxlaw-12356	578	19	bruce	bruce	NOUN
taxlaw-12356	578	20	fuller	full	ADJ
taxlaw-12356	578	21	,	,	PUNCT
taxlaw-12356	578	22	richard	richard	PROPN
taxlaw-12356	578	23	f.	f.	PROPN
taxlaw-12356	578	24	elmore	elmore	PROPN
taxlaw-12356	578	25	,	,	PUNCT
taxlaw-12356	578	26	&	&	CCONJ
taxlaw-12356	578	27	gary	gary	PROPN
taxlaw-12356	578	28	orfield	orfield	PROPN
taxlaw-12356	578	29	,	,	PUNCT
taxlaw-12356	578	30	policy	policy	NOUN
taxlaw-12356	578	31	-	-	PUNCT
taxlaw-12356	578	32	making	making	NOUN
taxlaw-12356	578	33	in	in	ADP
taxlaw-12356	578	34	the	the	DET
taxlaw-12356	578	35	dark	dark	NOUN
taxlaw-12356	578	36	:	:	PUNCT
taxlaw-12356	578	37	illuminating	illuminate	VERB
taxlaw-12356	578	38	the	the	DET
taxlaw-12356	578	39	school	school	NOUN
taxlaw-12356	578	40	choice	choice	NOUN
taxlaw-12356	578	41	debate	debate	NOUN
taxlaw-12356	578	42	,	,	PUNCT
taxlaw-12356	578	43	in	in	ADP
taxlaw-12356	578	44	who	who	PRON
taxlaw-12356	578	45	chooses	choose	VERB
taxlaw-12356	578	46	?	?	PUNCT
taxlaw-12356	579	1	who	who	PRON
taxlaw-12356	579	2	loses	lose	VERB
taxlaw-12356	579	3	?	?	PUNCT
taxlaw-12356	580	1	culture	culture	NOUN
taxlaw-12356	580	2	,	,	PUNCT
taxlaw-12356	580	3	institutions	institution	NOUN
taxlaw-12356	580	4	,	,	PUNCT
taxlaw-12356	580	5	and	and	CCONJ
taxlaw-12356	580	6	the	the	DET
taxlaw-12356	580	7	unequal	unequal	ADJ
taxlaw-12356	580	8	effects	effect	NOUN
taxlaw-12356	580	9	of	of	ADP
taxlaw-12356	580	10	school	school	NOUN
taxlaw-12356	580	11	choice	choice	NOUN
taxlaw-12356	580	12	2	2	NUM
taxlaw-12356	580	13	(	(	PUNCT
taxlaw-12356	580	14	1996	1996	NUM
taxlaw-12356	580	15	)	)	PUNCT
taxlaw-12356	580	16	.	.	PUNCT
taxlaw-12356	581	1	118	118	NUM
taxlaw-12356	581	2	pinto	pinto	PROPN
taxlaw-12356	581	3	&	&	CCONJ
taxlaw-12356	581	4	walker	walker	PROPN
taxlaw-12356	581	5	,	,	PUNCT
taxlaw-12356	581	6	supra	supra	PROPN
taxlaw-12356	581	7	note	note	PROPN
taxlaw-12356	581	8	91	91	NUM
taxlaw-12356	581	9	,	,	PUNCT
taxlaw-12356	581	10	at	at	ADP
taxlaw-12356	581	11	73	73	NUM
taxlaw-12356	581	12	.	.	PUNCT
taxlaw-12356	582	1	119	119	NUM
taxlaw-12356	582	2	hillel	hillel	PROPN
taxlaw-12356	582	3	y.	y.	PROPN
taxlaw-12356	582	4	levin	levin	PROPN
taxlaw-12356	582	5	,	,	PUNCT
taxlaw-12356	582	6	tax	tax	NOUN
taxlaw-12356	582	7	credit	credit	NOUN
taxlaw-12356	582	8	scholarship	scholarship	NOUN
taxlaw-12356	582	9	programs	program	NOUN
taxlaw-12356	582	10	and	and	CCONJ
taxlaw-12356	582	11	the	the	DET
taxlaw-12356	582	12	changing	change	VERB
taxlaw-12356	582	13	ecology	ecology	NOUN
taxlaw-12356	582	14	of	of	ADP
taxlaw-12356	582	15	public	public	ADJ
taxlaw-12356	582	16	education	education	NOUN
taxlaw-12356	582	17	,	,	PUNCT
taxlaw-12356	582	18	45	45	NUM
taxlaw-12356	582	19	ariz	ariz	NOUN
taxlaw-12356	582	20	.	.	PUNCT
taxlaw-12356	583	1	st	st	PROPN
taxlaw-12356	583	2	.	.	PROPN
taxlaw-12356	583	3	l.j	l.j	PROPN
taxlaw-12356	583	4	.	.	PROPN
taxlaw-12356	583	5	1033	1033	NUM
taxlaw-12356	583	6	,	,	PUNCT
taxlaw-12356	583	7	1073	1073	NUM
taxlaw-12356	583	8	(	(	PUNCT
taxlaw-12356	583	9	2013	2013	NUM
taxlaw-12356	583	10	)	)	PUNCT
taxlaw-12356	583	11	(	(	PUNCT
taxlaw-12356	583	12	describing	describe	VERB
taxlaw-12356	583	13	one	one	NUM
taxlaw-12356	583	14	distinct	distinct	ADJ
taxlaw-12356	583	15	group	group	NOUN
taxlaw-12356	583	16	of	of	ADP
taxlaw-12356	583	17	school	school	NOUN
taxlaw-12356	583	18	choice	choice	NOUN
taxlaw-12356	583	19	proponents	proponent	NOUN
taxlaw-12356	583	20	as	as	ADP
taxlaw-12356	583	21	seeking	seek	VERB
taxlaw-12356	583	22	redistribution	redistribution	NOUN
taxlaw-12356	583	23	of	of	ADP
taxlaw-12356	583	24	opportunity	opportunity	NOUN
taxlaw-12356	583	25	)	)	PUNCT
taxlaw-12356	583	26	;	;	PUNCT
taxlaw-12356	583	27	garnett	garnett	PROPN
taxlaw-12356	583	28	,	,	PUNCT
taxlaw-12356	583	29	supra	supra	PROPN
taxlaw-12356	583	30	note	note	NOUN
taxlaw-12356	583	31	5	5	NUM
taxlaw-12356	583	32	,	,	PUNCT
taxlaw-12356	583	33	at	at	ADP
taxlaw-12356	583	34	8	8	NUM
taxlaw-12356	583	35	.	.	PUNCT
taxlaw-12356	584	1	120	120	NUM
taxlaw-12356	584	2	garnett	garnett	PROPN
taxlaw-12356	584	3	,	,	PUNCT
taxlaw-12356	584	4	supra	supra	PROPN
taxlaw-12356	584	5	note	note	NOUN
taxlaw-12356	584	6	5	5	NUM
taxlaw-12356	584	7	,	,	PUNCT
taxlaw-12356	584	8	at	at	ADP
taxlaw-12356	584	9	8	8	NUM
taxlaw-12356	584	10	(	(	PUNCT
taxlaw-12356	584	11	“	"	PUNCT
taxlaw-12356	584	12	[	[	X
taxlaw-12356	584	13	a]dvocates	a]dvocate	NOUN
taxlaw-12356	584	14	have	have	AUX
taxlaw-12356	584	15	historically	historically	ADV
taxlaw-12356	584	16	argued	argue	VERB
taxlaw-12356	584	17	that	that	SCONJ
taxlaw-12356	584	18	parental	parental	ADJ
taxlaw-12356	584	19	choice	choice	NOUN
taxlaw-12356	584	20	is	be	AUX
taxlaw-12356	584	21	needed	need	VERB
taxlaw-12356	584	22	for	for	ADP
taxlaw-12356	584	23	children	child	NOUN
taxlaw-12356	584	24	who	who	PRON
taxlaw-12356	584	25	are	be	AUX
taxlaw-12356	584	26	not	not	PART
taxlaw-12356	584	27	well	well	ADV
taxlaw-12356	584	28	served	serve	VERB
taxlaw-12356	584	29	by	by	ADP
taxlaw-12356	584	30	district	district	NOUN
taxlaw-12356	584	31	public	public	ADJ
taxlaw-12356	584	32	schools	school	NOUN
taxlaw-12356	584	33	,	,	PUNCT
taxlaw-12356	584	34	including	include	VERB
taxlaw-12356	584	35	economically	economically	ADV
taxlaw-12356	584	36	disadvantaged	disadvantaged	ADJ
taxlaw-12356	584	37	students	student	NOUN
taxlaw-12356	584	38	and	and	CCONJ
taxlaw-12356	584	39	students	student	NOUN
taxlaw-12356	584	40	with	with	ADP
taxlaw-12356	584	41	disabilities	disability	NOUN
taxlaw-12356	584	42	.	.	PUNCT
taxlaw-12356	584	43	”	"	PUNCT
taxlaw-12356	584	44	)	)	PUNCT
taxlaw-12356	584	45	.	.	PUNCT
taxlaw-12356	585	1	121	121	NUM
taxlaw-12356	585	2	fla	fla	PROPN
taxlaw-12356	585	3	.	.	PUNCT
taxlaw-12356	586	1	stat	stat	PROPN
taxlaw-12356	586	2	.	.	PUNCT
taxlaw-12356	587	1	ann	ann	PROPN
taxlaw-12356	587	2	.	.	PUNCT
taxlaw-12356	588	1	§	§	PROPN
taxlaw-12356	588	2	1002.395	1002.395	PROPN
taxlaw-12356	588	3	(	(	PUNCT
taxlaw-12356	588	4	1)(b	1)(b	NUM
taxlaw-12356	588	5	)	)	PUNCT
taxlaw-12356	588	6	,	,	PUNCT
taxlaw-12356	588	7	4–5	4–5	PROPN
taxlaw-12356	588	8	(	(	PUNCT
taxlaw-12356	588	9	west	west	PROPN
taxlaw-12356	588	10	)	)	PUNCT
taxlaw-12356	588	11	;	;	PUNCT
taxlaw-12356	588	12	see	see	VERB
taxlaw-12356	588	13	also	also	ADV
taxlaw-12356	588	14	fla	fla	PROPN
taxlaw-12356	588	15	.	.	PUNCT
taxlaw-12356	589	1	dep’t	dep’t	NOUN
taxlaw-12356	589	2	of	of	ADP
taxlaw-12356	589	3	educ	educ	PROPN
taxlaw-12356	589	4	.	.	PUNCT
taxlaw-12356	589	5	,	,	PUNCT
taxlaw-12356	589	6	florida	florida	PROPN
taxlaw-12356	589	7	tax	tax	NOUN
taxlaw-12356	589	8	credit	credit	NOUN
taxlaw-12356	589	9	faqs	faq	NOUN
taxlaw-12356	589	10	,	,	PUNCT
taxlaw-12356	589	11	fla	fla	PROPN
taxlaw-12356	589	12	.	.	PUNCT
taxlaw-12356	590	1	dep’t	dep’t	NOUN
taxlaw-12356	590	2	of	of	ADP
taxlaw-12356	590	3	educ	educ	PROPN
taxlaw-12356	590	4	.	.	PUNCT
taxlaw-12356	591	1	,	,	PUNCT
taxlaw-12356	591	2	https://www.fldoe.org/schools/school-choice/k-12-scholarship-program	https://www.fldoe.org/schools/school-choice/k-12-scholarship-program	PROPN
taxlaw-12356	591	3	s	s	PROPN
taxlaw-12356	591	4	/	/	SYM
taxlaw-12356	591	5	ftc	ftc	PROPN
taxlaw-12356	591	6	/	/	SYM
taxlaw-12356	591	7	ftc	ftc	PROPN
taxlaw-12356	591	8	-	-	PUNCT
taxlaw-12356	591	9	faqs.stml	faqs.stml	PROPN
taxlaw-12356	591	10	[	[	X
taxlaw-12356	591	11	perma.cc/8dts-euad	perma.cc/8dts-euad	X
taxlaw-12356	591	12	]	]	X
taxlaw-12356	591	13	.	.	PUNCT
taxlaw-12356	592	1	122	122	NUM
taxlaw-12356	592	2	fuller	full	ADJ
taxlaw-12356	592	3	,	,	PUNCT
taxlaw-12356	592	4	elmore	elmore	NOUN
taxlaw-12356	592	5	,	,	PUNCT
taxlaw-12356	592	6	&	&	CCONJ
taxlaw-12356	592	7	orfield	orfield	PROPN
taxlaw-12356	592	8	,	,	PUNCT
taxlaw-12356	592	9	supra	supra	PROPN
taxlaw-12356	592	10	note	note	NOUN
taxlaw-12356	592	11	117	117	NUM
taxlaw-12356	592	12	,	,	PUNCT
taxlaw-12356	592	13	at	at	ADP
taxlaw-12356	592	14	3	3	NUM
taxlaw-12356	592	15	.	.	PUNCT
taxlaw-12356	592	16	(	(	PUNCT
taxlaw-12356	592	17	“	"	PUNCT
taxlaw-12356	592	18	originally	originally	ADV
taxlaw-12356	592	19	advocated	advocate	VERB
taxlaw-12356	592	20	in	in	ADP
taxlaw-12356	592	21	the	the	DET
taxlaw-12356	592	22	south	south	NOUN
taxlaw-12356	592	23	as	as	ADP
taxlaw-12356	592	24	a	a	DET
taxlaw-12356	592	25	way	way	NOUN
taxlaw-12356	592	26	to	to	PART
taxlaw-12356	592	27	avoid	avoid	VERB
taxlaw-12356	592	28	the	the	DET
taxlaw-12356	592	29	desegregation	desegregation	NOUN
taxlaw-12356	592	30	of	of	ADP
taxlaw-12356	592	31	public	public	ADJ
taxlaw-12356	592	32	schools	school	NOUN
taxlaw-12356	592	33	,	,	PUNCT
taxlaw-12356	592	34	school	school	NOUN
taxlaw-12356	592	35	choice	choice	NOUN
taxlaw-12356	592	36	came	come	VERB
taxlaw-12356	592	37	to	to	PART
taxlaw-12356	592	38	be	be	AUX
taxlaw-12356	592	39	seen	see	VERB
taxlaw-12356	592	40	by	by	ADP
taxlaw-12356	592	41	the	the	DET
taxlaw-12356	592	42	left	left	NOUN
taxlaw-12356	592	43	as	as	ADP
taxlaw-12356	592	44	a	a	DET
taxlaw-12356	592	45	way	way	NOUN
taxlaw-12356	592	46	to	to	PART
taxlaw-12356	592	47	empower	empower	VERB
taxlaw-12356	592	48	poor	poor	ADJ
taxlaw-12356	592	49	and	and	CCONJ
taxlaw-12356	592	50	working	work	VERB
taxlaw-12356	592	51	-	-	PUNCT
taxlaw-12356	592	52	class	class	NOUN
taxlaw-12356	592	53	families	family	NOUN
taxlaw-12356	592	54	to	to	PART
taxlaw-12356	592	55	challenge	challenge	VERB
taxlaw-12356	592	56	paternalistic	paternalistic	ADJ
taxlaw-12356	592	57	bureaucracies	bureaucracy	NOUN
taxlaw-12356	592	58	.	.	PUNCT
taxlaw-12356	592	59	”	"	PUNCT
taxlaw-12356	592	60	)	)	PUNCT
taxlaw-12356	592	61	.	.	PUNCT
taxlaw-12356	593	1	123	123	NUM
taxlaw-12356	593	2	pinto	pinto	NOUN
taxlaw-12356	593	3	&	&	CCONJ
taxlaw-12356	593	4	walker	walker	PROPN
taxlaw-12356	593	5	,	,	PUNCT
taxlaw-12356	593	6	supra	supra	PROPN
taxlaw-12356	593	7	note	note	PROPN
taxlaw-12356	593	8	91	91	NUM
taxlaw-12356	593	9	,	,	PUNCT
taxlaw-12356	593	10	at	at	ADP
taxlaw-12356	593	11	84	84	NUM
taxlaw-12356	593	12	;	;	PUNCT
taxlaw-12356	593	13	hillel	hillel	PROPN
taxlaw-12356	593	14	y.	y.	PROPN
taxlaw-12356	593	15	levin	levin	PROPN
taxlaw-12356	593	16	,	,	PUNCT
taxlaw-12356	593	17	tax	tax	NOUN
taxlaw-12356	593	18	credit	credit	NOUN
taxlaw-12356	593	19	scholarship	scholarship	NOUN
taxlaw-12356	593	20	programs	program	NOUN
taxlaw-12356	593	21	and	and	CCONJ
taxlaw-12356	593	22	the	the	DET
taxlaw-12356	593	23	changing	change	VERB
taxlaw-12356	593	24	ecology	ecology	NOUN
taxlaw-12356	593	25	of	of	ADP
taxlaw-12356	593	26	public	public	ADJ
taxlaw-12356	593	27	education	education	NOUN
taxlaw-12356	593	28	,	,	PUNCT
taxlaw-12356	593	29	45	45	NUM
taxlaw-12356	593	30	ariz	ariz	NOUN
taxlaw-12356	593	31	.	.	PUNCT
taxlaw-12356	594	1	st	st	PROPN
taxlaw-12356	594	2	.	.	PROPN
taxlaw-12356	594	3	l.	l.	PROPN
taxlaw-12356	594	4	j.	j.	PROPN
taxlaw-12356	594	5	1033	1033	NUM
taxlaw-12356	594	6	,	,	PUNCT
taxlaw-12356	594	7	1073	1073	NUM
taxlaw-12356	594	8	(	(	PUNCT
taxlaw-12356	594	9	2013	2013	NUM
taxlaw-12356	594	10	)	)	PUNCT
taxlaw-12356	594	11	.	.	PUNCT
taxlaw-12356	595	1	2023	2023	NUM
taxlaw-12356	595	2	]	]	PUNCT
taxlaw-12356	595	3	the	the	DET
taxlaw-12356	595	4	worst	bad	ADJ
taxlaw-12356	595	5	choice	choice	NOUN
taxlaw-12356	595	6	for	for	ADP
taxlaw-12356	595	7	school	school	NOUN
taxlaw-12356	595	8	choice	choice	NOUN
taxlaw-12356	595	9	99	99	NUM
taxlaw-12356	595	10	twentieth	twentieth	ADJ
taxlaw-12356	595	11	century	century	NOUN
taxlaw-12356	595	12	,	,	PUNCT
taxlaw-12356	595	13	gaining	gain	VERB
taxlaw-12356	595	14	popularity	popularity	NOUN
taxlaw-12356	595	15	in	in	ADP
taxlaw-12356	595	16	the	the	DET
taxlaw-12356	595	17	1980s.124	1980s.124	PROPN
taxlaw-12356	595	18	friedman	friedman	PROPN
taxlaw-12356	595	19	proposed	propose	VERB
taxlaw-12356	595	20	separating	separate	VERB
taxlaw-12356	595	21	educational	educational	ADJ
taxlaw-12356	595	22	funding	funding	NOUN
taxlaw-12356	595	23	from	from	ADP
taxlaw-12356	595	24	administration	administration	NOUN
taxlaw-12356	595	25	;	;	PUNCT
taxlaw-12356	595	26	“	"	PUNCT
taxlaw-12356	595	27	[	[	X
taxlaw-12356	595	28	g]overnments	g]overnment	NOUN
taxlaw-12356	595	29	could	could	AUX
taxlaw-12356	595	30	require	require	VERB
taxlaw-12356	595	31	a	a	DET
taxlaw-12356	595	32	minimum	minimum	ADJ
taxlaw-12356	595	33	level	level	NOUN
taxlaw-12356	595	34	of	of	ADP
taxlaw-12356	595	35	education	education	NOUN
taxlaw-12356	595	36	which	which	PRON
taxlaw-12356	595	37	they	they	PRON
taxlaw-12356	595	38	could	could	AUX
taxlaw-12356	595	39	finance	finance	VERB
taxlaw-12356	595	40	by	by	ADP
taxlaw-12356	595	41	giving	give	VERB
taxlaw-12356	595	42	parents	parent	NOUN
taxlaw-12356	595	43	vouchers	voucher	NOUN
taxlaw-12356	595	44	redeemable	redeemable	NOUN
taxlaw-12356	595	45	for	for	ADP
taxlaw-12356	595	46	a	a	DET
taxlaw-12356	595	47	specified	specify	VERB
taxlaw-12356	595	48	maximum	maximum	ADJ
taxlaw-12356	595	49	sum	sum	NOUN
taxlaw-12356	595	50	per	per	ADP
taxlaw-12356	595	51	child	child	NOUN
taxlaw-12356	595	52	per	per	ADP
taxlaw-12356	595	53	year	year	NOUN
taxlaw-12356	595	54	if	if	SCONJ
taxlaw-12356	595	55	spent	spend	VERB
taxlaw-12356	595	56	on	on	ADP
taxlaw-12356	595	57	‘	'	PUNCT
taxlaw-12356	595	58	approved	approved	ADJ
taxlaw-12356	595	59	’	'	PUNCT
taxlaw-12356	595	60	educational	educational	ADJ
taxlaw-12356	595	61	services	service	NOUN
taxlaw-12356	595	62	.	.	PUNCT
taxlaw-12356	595	63	”125	”125	PROPN
taxlaw-12356	596	1	this	this	PRON
taxlaw-12356	596	2	would	would	AUX
taxlaw-12356	596	3	foster	foster	VERB
taxlaw-12356	596	4	competition	competition	NOUN
taxlaw-12356	596	5	among	among	ADP
taxlaw-12356	596	6	schools	school	NOUN
taxlaw-12356	596	7	,	,	PUNCT
taxlaw-12356	596	8	“	"	PUNCT
taxlaw-12356	596	9	meet	meet	VERB
taxlaw-12356	596	10	the	the	DET
taxlaw-12356	596	11	just	just	ADJ
taxlaw-12356	596	12	complaints	complaint	NOUN
taxlaw-12356	596	13	of	of	ADP
taxlaw-12356	596	14	parents	parent	NOUN
taxlaw-12356	596	15	that	that	SCONJ
taxlaw-12356	596	16	if	if	SCONJ
taxlaw-12356	596	17	they	they	PRON
taxlaw-12356	596	18	send	send	VERB
taxlaw-12356	596	19	their	their	PRON
taxlaw-12356	596	20	children	child	NOUN
taxlaw-12356	596	21	to	to	ADP
taxlaw-12356	596	22	private	private	ADJ
taxlaw-12356	596	23	nonsubsidized	nonsubsidize	VERB
taxlaw-12356	596	24	schools	school	NOUN
taxlaw-12356	596	25	they	they	PRON
taxlaw-12356	596	26	are	be	AUX
taxlaw-12356	596	27	required	require	VERB
taxlaw-12356	596	28	to	to	PART
taxlaw-12356	596	29	pay	pay	VERB
taxlaw-12356	596	30	twice	twice	ADV
taxlaw-12356	596	31	for	for	ADP
taxlaw-12356	596	32	education	education	NOUN
taxlaw-12356	596	33	,	,	PUNCT
taxlaw-12356	596	34	”	"	PUNCT
taxlaw-12356	596	35	and	and	CCONJ
taxlaw-12356	596	36	reduce	reduce	VERB
taxlaw-12356	596	37	the	the	DET
taxlaw-12356	596	38	government	government	NOUN
taxlaw-12356	596	39	’s	’s	PART
taxlaw-12356	596	40	overall	overall	ADJ
taxlaw-12356	596	41	role	role	NOUN
taxlaw-12356	596	42	in	in	ADP
taxlaw-12356	596	43	administering	administer	VERB
taxlaw-12356	596	44	education.126	education.126	NOUN
taxlaw-12356	596	45	friedman	friedman	NOUN
taxlaw-12356	596	46	acknowledged	acknowledge	VERB
taxlaw-12356	596	47	that	that	SCONJ
taxlaw-12356	596	48	an	an	DET
taxlaw-12356	596	49	obstacle	obstacle	NOUN
taxlaw-12356	596	50	to	to	ADP
taxlaw-12356	596	51	school	school	NOUN
taxlaw-12356	596	52	choice	choice	NOUN
taxlaw-12356	596	53	was	be	AUX
taxlaw-12356	596	54	“	"	PUNCT
taxlaw-12356	596	55	the	the	DET
taxlaw-12356	596	56	general	general	ADJ
taxlaw-12356	596	57	disrepute	disrepute	NOUN
taxlaw-12356	596	58	of	of	ADP
taxlaw-12356	596	59	cash	cash	NOUN
taxlaw-12356	596	60	grants	grant	NOUN
taxlaw-12356	596	61	to	to	ADP
taxlaw-12356	596	62	individuals	individual	NOUN
taxlaw-12356	596	63	(	(	PUNCT
taxlaw-12356	596	64	‘	'	PUNCT
taxlaw-12356	596	65	handouts	handout	NOUN
taxlaw-12356	596	66	’	'	PUNCT
taxlaw-12356	596	67	)	)	PUNCT
taxlaw-12356	596	68	with	with	ADP
taxlaw-12356	596	69	the	the	DET
taxlaw-12356	596	70	absence	absence	NOUN
taxlaw-12356	596	71	of	of	ADP
taxlaw-12356	596	72	an	an	DET
taxlaw-12356	596	73	efficient	efficient	ADJ
taxlaw-12356	596	74	administrative	administrative	ADJ
taxlaw-12356	596	75	machinery	machinery	NOUN
taxlaw-12356	596	76	to	to	PART
taxlaw-12356	596	77	handle	handle	VERB
taxlaw-12356	596	78	the	the	DET
taxlaw-12356	596	79	distribution	distribution	NOUN
taxlaw-12356	596	80	of	of	ADP
taxlaw-12356	596	81	vouchers	voucher	NOUN
taxlaw-12356	596	82	and	and	CCONJ
taxlaw-12356	596	83	check	check	VERB
taxlaw-12356	596	84	their	their	PRON
taxlaw-12356	596	85	use	use	NOUN
taxlaw-12356	596	86	.	.	PUNCT
taxlaw-12356	597	1	”127	”127	PUNCT
taxlaw-12356	597	2	writing	write	VERB
taxlaw-12356	597	3	in	in	ADP
taxlaw-12356	597	4	1955	1955	NUM
taxlaw-12356	597	5	,	,	PUNCT
taxlaw-12356	597	6	he	he	PRON
taxlaw-12356	597	7	asserted	assert	VERB
taxlaw-12356	597	8	that	that	SCONJ
taxlaw-12356	597	9	such	such	ADJ
taxlaw-12356	597	10	machinery	machinery	NOUN
taxlaw-12356	597	11	was	be	AUX
taxlaw-12356	597	12	developed	develop	VERB
taxlaw-12356	597	13	through	through	ADP
taxlaw-12356	597	14	“	"	PUNCT
taxlaw-12356	597	15	the	the	DET
taxlaw-12356	597	16	enormous	enormous	ADJ
taxlaw-12356	597	17	extension	extension	NOUN
taxlaw-12356	597	18	of	of	ADP
taxlaw-12356	597	19	personal	personal	ADJ
taxlaw-12356	597	20	taxation	taxation	NOUN
taxlaw-12356	597	21	and	and	CCONJ
taxlaw-12356	597	22	of	of	ADP
taxlaw-12356	597	23	social	social	ADJ
taxlaw-12356	597	24	security	security	NOUN
taxlaw-12356	597	25	programs	program	NOUN
taxlaw-12356	597	26	.	.	PUNCT
taxlaw-12356	597	27	”128	”128	PUNCT
taxlaw-12356	598	1	he	he	PRON
taxlaw-12356	598	2	was	be	AUX
taxlaw-12356	598	3	not	not	PART
taxlaw-12356	598	4	wrong	wrong	ADJ
taxlaw-12356	598	5	to	to	PART
taxlaw-12356	598	6	say	say	VERB
taxlaw-12356	598	7	that	that	SCONJ
taxlaw-12356	598	8	there	there	PRON
taxlaw-12356	598	9	is	be	VERB
taxlaw-12356	598	10	a	a	DET
taxlaw-12356	598	11	way	way	NOUN
taxlaw-12356	598	12	to	to	PART
taxlaw-12356	598	13	distribute	distribute	VERB
taxlaw-12356	598	14	government	government	NOUN
taxlaw-12356	598	15	money	money	NOUN
taxlaw-12356	598	16	to	to	ADP
taxlaw-12356	598	17	families	family	NOUN
taxlaw-12356	598	18	to	to	PART
taxlaw-12356	598	19	enable	enable	VERB
taxlaw-12356	598	20	school	school	NOUN
taxlaw-12356	598	21	choice	choice	NOUN
taxlaw-12356	598	22	,	,	PUNCT
taxlaw-12356	598	23	even	even	ADV
taxlaw-12356	598	24	if	if	SCONJ
taxlaw-12356	598	25	it	it	PRON
taxlaw-12356	598	26	is	be	AUX
taxlaw-12356	598	27	not	not	PART
taxlaw-12356	598	28	as	as	ADV
taxlaw-12356	598	29	straightforward	straightforward	ADJ
taxlaw-12356	598	30	as	as	ADP
taxlaw-12356	598	31	funding	fund	VERB
taxlaw-12356	598	32	a	a	DET
taxlaw-12356	598	33	public	public	ADJ
taxlaw-12356	598	34	school	school	NOUN
taxlaw-12356	598	35	,	,	PUNCT
taxlaw-12356	598	36	as	as	SCONJ
taxlaw-12356	598	37	explained	explain	VERB
taxlaw-12356	598	38	below	below	ADV
taxlaw-12356	598	39	in	in	ADP
taxlaw-12356	598	40	section	section	NOUN
taxlaw-12356	598	41	two	two	NUM
taxlaw-12356	598	42	.	.	PUNCT
taxlaw-12356	599	1	c.	c.	NOUN
taxlaw-12356	599	2	freedom	freedom	NOUN
taxlaw-12356	599	3	of	of	ADP
taxlaw-12356	599	4	choice	choice	NOUN
taxlaw-12356	599	5	another	another	DET
taxlaw-12356	599	6	theory	theory	NOUN
taxlaw-12356	599	7	focuses	focus	VERB
taxlaw-12356	599	8	on	on	ADP
taxlaw-12356	599	9	the	the	DET
taxlaw-12356	599	10	importance	importance	NOUN
taxlaw-12356	599	11	of	of	ADP
taxlaw-12356	599	12	freedom	freedom	NOUN
taxlaw-12356	599	13	of	of	ADP
taxlaw-12356	599	14	choice	choice	NOUN
taxlaw-12356	599	15	in	in	ADP
taxlaw-12356	599	16	american	american	ADJ
taxlaw-12356	599	17	society.129	society.129	PROPN
taxlaw-12356	599	18	school	school	NOUN
taxlaw-12356	599	19	choice	choice	NOUN
taxlaw-12356	599	20	proponents	proponent	NOUN
taxlaw-12356	599	21	emphasize	emphasize	VERB
taxlaw-12356	599	22	individuality	individuality	NOUN
taxlaw-12356	599	23	;	;	PUNCT
taxlaw-12356	599	24	school	school	NOUN
taxlaw-12356	599	25	choice	choice	NOUN
taxlaw-12356	599	26	allows	allow	VERB
taxlaw-12356	599	27	parents	parent	NOUN
taxlaw-12356	599	28	to	to	PART
taxlaw-12356	599	29	benefit	benefit	VERB
taxlaw-12356	599	30	from	from	ADP
taxlaw-12356	599	31	state	state	NOUN
taxlaw-12356	599	32	money	money	NOUN
taxlaw-12356	599	33	allocated	allocate	VERB
taxlaw-12356	599	34	for	for	ADP
taxlaw-12356	599	35	educational	educational	ADJ
taxlaw-12356	599	36	costs	cost	NOUN
taxlaw-12356	599	37	to	to	PART
taxlaw-12356	599	38	personalize	personalize	VERB
taxlaw-12356	599	39	their	their	PRON
taxlaw-12356	599	40	children	child	NOUN
taxlaw-12356	599	41	’s	’s	PART
taxlaw-12356	599	42	education	education	NOUN
taxlaw-12356	599	43	“	"	PUNCT
taxlaw-12356	599	44	rather	rather	ADV
taxlaw-12356	599	45	than	than	ADP
taxlaw-12356	599	46	accepting	accept	VERB
taxlaw-12356	599	47	an	an	DET
taxlaw-12356	599	48	education	education	NOUN
taxlaw-12356	599	49	system	system	NOUN
taxlaw-12356	599	50	designed	design	VERB
taxlaw-12356	599	51	to	to	PART
taxlaw-12356	599	52	teach	teach	VERB
taxlaw-12356	599	53	to	to	ADP
taxlaw-12356	599	54	the	the	DET
taxlaw-12356	599	55	average	average	NOUN
taxlaw-12356	599	56	.	.	PUNCT
taxlaw-12356	599	57	”130	”130	X
taxlaw-12356	600	1	economic	economic	ADJ
taxlaw-12356	600	2	effects	effect	NOUN
taxlaw-12356	600	3	aside	aside	ADV
taxlaw-12356	600	4	,	,	PUNCT
taxlaw-12356	600	5	these	these	DET
taxlaw-12356	600	6	supporters	supporter	NOUN
taxlaw-12356	600	7	of	of	ADP
taxlaw-12356	600	8	school	school	NOUN
taxlaw-12356	600	9	choice	choice	NOUN
taxlaw-12356	600	10	“	"	PUNCT
taxlaw-12356	600	11	view	view	NOUN
taxlaw-12356	600	12	[	[	X
taxlaw-12356	600	13	]	]	X
taxlaw-12356	600	14	education	education	NOUN
taxlaw-12356	600	15	primarily	primarily	ADV
taxlaw-12356	600	16	as	as	ADP
taxlaw-12356	600	17	a	a	DET
taxlaw-12356	600	18	private	private	ADJ
taxlaw-12356	600	19	good	good	NOUN
taxlaw-12356	600	20	,	,	PUNCT
taxlaw-12356	600	21	the	the	DET
taxlaw-12356	600	22	benefits	benefit	NOUN
taxlaw-12356	600	23	of	of	ADP
taxlaw-12356	600	24	which	which	PRON
taxlaw-12356	600	25	are	be	AUX
taxlaw-12356	600	26	reaped	reap	VERB
taxlaw-12356	600	27	by	by	ADP
taxlaw-12356	600	28	the	the	DET
taxlaw-12356	600	29	child	child	NOUN
taxlaw-12356	600	30	herself	herself	PRON
taxlaw-12356	600	31	and	and	CCONJ
taxlaw-12356	600	32	her	her	PRON
taxlaw-12356	600	33	family	family	NOUN
taxlaw-12356	600	34	,	,	PUNCT
taxlaw-12356	600	35	”	"	PUNCT
taxlaw-12356	600	36	and	and	CCONJ
taxlaw-12356	600	37	the	the	DET
taxlaw-12356	600	38	most	most	ADV
taxlaw-12356	600	39	important	important	ADJ
taxlaw-12356	600	40	reason	reason	NOUN
taxlaw-12356	600	41	for	for	ADP
taxlaw-12356	600	42	school	school	NOUN
taxlaw-12356	600	43	choice	choice	NOUN
taxlaw-12356	600	44	is	be	AUX
taxlaw-12356	600	45	to	to	PART
taxlaw-12356	600	46	protect	protect	VERB
taxlaw-12356	600	47	parents	parent	NOUN
taxlaw-12356	600	48	’	’	PART
taxlaw-12356	600	49	freedom	freedom	NOUN
taxlaw-12356	600	50	of	of	ADP
taxlaw-12356	600	51	choice.131	choice.131	PROPN
taxlaw-12356	600	52	124	124	NUM
taxlaw-12356	601	1	see	see	VERB
taxlaw-12356	601	2	generally	generally	ADV
taxlaw-12356	601	3	milton	milton	PROPN
taxlaw-12356	601	4	friedman	friedman	PROPN
taxlaw-12356	601	5	,	,	PUNCT
taxlaw-12356	601	6	the	the	DET
taxlaw-12356	601	7	role	role	NOUN
taxlaw-12356	601	8	of	of	ADP
taxlaw-12356	601	9	government	government	NOUN
taxlaw-12356	601	10	in	in	ADP
taxlaw-12356	601	11	education	education	NOUN
taxlaw-12356	601	12	,	,	PUNCT
taxlaw-12356	601	13	in	in	ADP
taxlaw-12356	601	14	economics	economic	NOUN
taxlaw-12356	601	15	and	and	CCONJ
taxlaw-12356	601	16	the	the	DET
taxlaw-12356	601	17	public	public	ADJ
taxlaw-12356	601	18	interest	interest	NOUN
taxlaw-12356	601	19	(	(	PUNCT
taxlaw-12356	601	20	robert	robert	PROPN
taxlaw-12356	601	21	a.	a.	PROPN
taxlaw-12356	601	22	solo	solo	PROPN
taxlaw-12356	601	23	ed	ed	PROPN
taxlaw-12356	601	24	.	.	PUNCT
taxlaw-12356	601	25	)	)	PUNCT
taxlaw-12356	602	1	(	(	PUNCT
taxlaw-12356	602	2	1955	1955	NUM
taxlaw-12356	602	3	)	)	PUNCT
taxlaw-12356	602	4	;	;	PUNCT
taxlaw-12356	602	5	jeffrey	jeffrey	PROPN
taxlaw-12356	602	6	r.	r.	PROPN
taxlaw-12356	602	7	henig	henig	PROPN
taxlaw-12356	602	8	,	,	PUNCT
taxlaw-12356	602	9	the	the	DET
taxlaw-12356	602	10	local	local	ADJ
taxlaw-12356	602	11	dynamics	dynamic	NOUN
taxlaw-12356	602	12	of	of	ADP
taxlaw-12356	602	13	choice	choice	NOUN
taxlaw-12356	602	14	,	,	PUNCT
taxlaw-12356	602	15	in	in	ADP
taxlaw-12356	602	16	bruce	bruce	PROPN
taxlaw-12356	602	17	fuller	full	ADJ
taxlaw-12356	602	18	et	et	PROPN
taxlaw-12356	602	19	.	.	PUNCT
taxlaw-12356	603	1	al	al	PROPN
taxlaw-12356	603	2	,	,	PUNCT
taxlaw-12356	603	3	who	who	PRON
taxlaw-12356	603	4	chooses	choose	VERB
taxlaw-12356	603	5	?	?	PUNCT
taxlaw-12356	603	6	who	who	PRON
taxlaw-12356	603	7	loses	lose	VERB
taxlaw-12356	603	8	?	?	PUNCT
taxlaw-12356	604	1	culture	culture	NOUN
taxlaw-12356	604	2	,	,	PUNCT
taxlaw-12356	604	3	institutions	institution	NOUN
taxlaw-12356	604	4	,	,	PUNCT
taxlaw-12356	604	5	and	and	CCONJ
taxlaw-12356	604	6	the	the	DET
taxlaw-12356	604	7	unequal	unequal	ADJ
taxlaw-12356	604	8	effects	effect	NOUN
taxlaw-12356	604	9	of	of	ADP
taxlaw-12356	604	10	school	school	NOUN
taxlaw-12356	604	11	choice	choice	NOUN
taxlaw-12356	604	12	,	,	PUNCT
taxlaw-12356	604	13	supra	supra	PROPN
taxlaw-12356	604	14	note	note	NOUN
taxlaw-12356	604	15	117	117	NUM
taxlaw-12356	604	16	,	,	PUNCT
taxlaw-12356	604	17	at	at	ADP
taxlaw-12356	604	18	95	95	NUM
taxlaw-12356	604	19	(	(	PUNCT
taxlaw-12356	604	20	discussing	discuss	VERB
taxlaw-12356	604	21	“	"	PUNCT
taxlaw-12356	604	22	the	the	DET
taxlaw-12356	604	23	market	market	NOUN
taxlaw-12356	604	24	metaphor	metaphor	NOUN
taxlaw-12356	604	25	”	"	PUNCT
taxlaw-12356	604	26	)	)	PUNCT
taxlaw-12356	604	27	.	.	PUNCT
taxlaw-12356	605	1	125	125	NUM
taxlaw-12356	605	2	friedman	friedman	PROPN
taxlaw-12356	605	3	,	,	PUNCT
taxlaw-12356	605	4	supra	supra	PROPN
taxlaw-12356	605	5	note	note	PROPN
taxlaw-12356	605	6	124	124	NUM
taxlaw-12356	605	7	,	,	PUNCT
taxlaw-12356	605	8	at	at	ADP
taxlaw-12356	605	9	127	127	NUM
taxlaw-12356	605	10	;	;	PUNCT
taxlaw-12356	605	11	see	see	VERB
taxlaw-12356	605	12	william	william	PROPN
taxlaw-12356	605	13	mcgurn	mcgurn	PROPN
taxlaw-12356	605	14	,	,	PUNCT
taxlaw-12356	605	15	milton	milton	PROPN
taxlaw-12356	605	16	friedman	friedman	PROPN
taxlaw-12356	605	17	’s	’s	PART
taxlaw-12356	605	18	school	school	NOUN
taxlaw-12356	605	19	choice	choice	NOUN
taxlaw-12356	605	20	revolution	revolution	NOUN
taxlaw-12356	605	21	,	,	PUNCT
taxlaw-12356	606	1	wall	wall	PROPN
taxlaw-12356	606	2	st	st	PROPN
taxlaw-12356	606	3	.	.	PROPN
taxlaw-12356	606	4	j.	j.	PROPN
taxlaw-12356	606	5	(	(	PUNCT
taxlaw-12356	606	6	april	april	PROPN
taxlaw-12356	606	7	3	3	NUM
taxlaw-12356	606	8	,	,	PUNCT
taxlaw-12356	606	9	2023	2023	NUM
taxlaw-12356	606	10	)	)	PUNCT
taxlaw-12356	606	11	.	.	PUNCT
taxlaw-12356	607	1	126	126	NUM
taxlaw-12356	607	2	friedman	friedman	PROPN
taxlaw-12356	607	3	,	,	PUNCT
taxlaw-12356	607	4	supra	supra	PROPN
taxlaw-12356	607	5	note	note	PROPN
taxlaw-12356	607	6	124	124	NUM
taxlaw-12356	607	7	,	,	PUNCT
taxlaw-12356	607	8	at	at	ADP
taxlaw-12356	607	9	130	130	NUM
taxlaw-12356	607	10	;	;	PUNCT
taxlaw-12356	607	11	fuller	full	ADJ
taxlaw-12356	607	12	,	,	PUNCT
taxlaw-12356	607	13	elmore	elmore	NOUN
taxlaw-12356	607	14	,	,	PUNCT
taxlaw-12356	607	15	&	&	CCONJ
taxlaw-12356	607	16	orfield	orfield	PROPN
taxlaw-12356	607	17	,	,	PUNCT
taxlaw-12356	607	18	supra	supra	PROPN
taxlaw-12356	607	19	note	note	NOUN
taxlaw-12356	607	20	117	117	NUM
taxlaw-12356	607	21	at	at	ADP
taxlaw-12356	607	22	12	12	NUM
taxlaw-12356	607	23	(	(	PUNCT
taxlaw-12356	607	24	“	"	PUNCT
taxlaw-12356	607	25	choice	choice	NOUN
taxlaw-12356	607	26	proponents	proponent	NOUN
taxlaw-12356	607	27	also	also	ADV
taxlaw-12356	607	28	argue	argue	VERB
taxlaw-12356	607	29	that	that	SCONJ
taxlaw-12356	607	30	,	,	PUNCT
taxlaw-12356	607	31	by	by	ADP
taxlaw-12356	607	32	unleashing	unleash	VERB
taxlaw-12356	607	33	market	market	NOUN
taxlaw-12356	607	34	dynamics	dynamic	NOUN
taxlaw-12356	607	35	and	and	CCONJ
taxlaw-12356	607	36	incentives	incentive	NOUN
taxlaw-12356	607	37	,	,	PUNCT
taxlaw-12356	607	38	schools	school	NOUN
taxlaw-12356	607	39	will	will	AUX
taxlaw-12356	607	40	be	be	AUX
taxlaw-12356	607	41	held	hold	VERB
taxlaw-12356	607	42	more	more	ADV
taxlaw-12356	607	43	accountable	accountable	ADJ
taxlaw-12356	607	44	,	,	PUNCT
taxlaw-12356	607	45	.	.	PUNCT
taxlaw-12356	607	46	.	.	PUNCT
taxlaw-12356	607	47	.	.	PUNCT
taxlaw-12356	608	1	and	and	CCONJ
taxlaw-12356	608	2	school	school	NOUN
taxlaw-12356	608	3	principals	principal	NOUN
taxlaw-12356	608	4	,	,	PUNCT
taxlaw-12356	608	5	presently	presently	ADV
taxlaw-12356	608	6	entangled	entangle	VERB
taxlaw-12356	608	7	in	in	ADP
taxlaw-12356	608	8	bureaucratic	bureaucratic	ADJ
taxlaw-12356	608	9	rules	rule	NOUN
taxlaw-12356	608	10	and	and	CCONJ
taxlaw-12356	608	11	hog	hog	NOUN
taxlaw-12356	608	12	-	-	PUNCT
taxlaw-12356	608	13	tied	tie	VERB
taxlaw-12356	608	14	by	by	ADP
taxlaw-12356	608	15	teacher	teacher	NOUN
taxlaw-12356	608	16	unions	union	NOUN
taxlaw-12356	608	17	,	,	PUNCT
taxlaw-12356	608	18	will	will	AUX
taxlaw-12356	608	19	be	be	AUX
taxlaw-12356	608	20	able	able	ADJ
taxlaw-12356	608	21	to	to	PART
taxlaw-12356	608	22	reward	reward	VERB
taxlaw-12356	608	23	strong	strong	ADJ
taxlaw-12356	608	24	teachers	teacher	NOUN
taxlaw-12356	608	25	and	and	CCONJ
taxlaw-12356	608	26	prune	prune	VERB
taxlaw-12356	608	27	their	their	PRON
taxlaw-12356	608	28	schools	school	NOUN
taxlaw-12356	608	29	of	of	ADP
taxlaw-12356	608	30	weak	weak	ADJ
taxlaw-12356	608	31	teachers	teacher	NOUN
taxlaw-12356	608	32	.	.	PUNCT
taxlaw-12356	608	33	”	"	PUNCT
taxlaw-12356	608	34	)	)	PUNCT
taxlaw-12356	608	35	.	.	PUNCT
taxlaw-12356	609	1	127	127	NUM
taxlaw-12356	609	2	friedman	friedman	PROPN
taxlaw-12356	609	3	,	,	PUNCT
taxlaw-12356	609	4	supra	supra	PROPN
taxlaw-12356	609	5	note	note	PROPN
taxlaw-12356	609	6	124	124	NUM
taxlaw-12356	609	7	,	,	PUNCT
taxlaw-12356	609	8	at	at	ADP
taxlaw-12356	609	9	132	132	NUM
taxlaw-12356	609	10	.	.	NUM
taxlaw-12356	609	11	128	128	NUM
taxlaw-12356	610	1	i	i	NOUN
taxlaw-12356	610	2	d.	d.	PROPN
taxlaw-12356	610	3	129	129	NUM
taxlaw-12356	610	4	rob	rob	PROPN
taxlaw-12356	610	5	reich	reich	PROPN
taxlaw-12356	610	6	,	,	PUNCT
taxlaw-12356	610	7	common	common	ADJ
taxlaw-12356	610	8	schooling	schooling	NOUN
taxlaw-12356	610	9	and	and	CCONJ
taxlaw-12356	610	10	educational	educational	ADJ
taxlaw-12356	610	11	choice	choice	NOUN
taxlaw-12356	610	12	as	as	ADP
taxlaw-12356	610	13	a	a	DET
taxlaw-12356	610	14	response	response	NOUN
taxlaw-12356	610	15	to	to	ADP
taxlaw-12356	610	16	pluralism	pluralism	NOUN
taxlaw-12356	610	17	,	,	PUNCT
taxlaw-12356	610	18	in	in	ADP
taxlaw-12356	610	19	school	school	NOUN
taxlaw-12356	610	20	choice	choice	NOUN
taxlaw-12356	610	21	policies	policy	NOUN
taxlaw-12356	610	22	and	and	CCONJ
taxlaw-12356	610	23	outcomes	outcome	NOUN
taxlaw-12356	610	24	21–22	21–22	NUM
taxlaw-12356	610	25	(	(	PUNCT
taxlaw-12356	610	26	walter	walter	PROPN
taxlaw-12356	610	27	feinberg	feinberg	PROPN
taxlaw-12356	610	28	and	and	CCONJ
taxlaw-12356	610	29	christopher	christopher	PROPN
taxlaw-12356	610	30	lubienski	lubienski	PROPN
taxlaw-12356	610	31	ed	ed	PROPN
taxlaw-12356	610	32	.	.	PROPN
taxlaw-12356	610	33	,	,	PUNCT
taxlaw-12356	610	34	2008	2008	NUM
taxlaw-12356	610	35	)	)	PUNCT
taxlaw-12356	610	36	(	(	PUNCT
taxlaw-12356	610	37	“	"	PUNCT
taxlaw-12356	610	38	[	[	X
taxlaw-12356	610	39	t]he	t]he	X
taxlaw-12356	610	40	equality	equality	NOUN
taxlaw-12356	610	41	and	and	CCONJ
taxlaw-12356	610	42	efficiency	efficiency	NOUN
taxlaw-12356	610	43	arguments	argument	NOUN
taxlaw-12356	610	44	have	have	VERB
taxlaw-12356	610	45	a	a	DET
taxlaw-12356	610	46	virtual	virtual	ADJ
taxlaw-12356	610	47	monopoly	monopoly	NOUN
taxlaw-12356	610	48	on	on	ADP
taxlaw-12356	610	49	the	the	DET
taxlaw-12356	610	50	attention	attention	NOUN
taxlaw-12356	610	51	of	of	ADP
taxlaw-12356	610	52	policymakers	policymaker	NOUN
taxlaw-12356	610	53	and	and	CCONJ
taxlaw-12356	610	54	pundits	pundit	NOUN
taxlaw-12356	610	55	.	.	PUNCT
taxlaw-12356	610	56	.	.	PUNCT
taxlaw-12356	610	57	.	.	PUNCT
taxlaw-12356	610	58	.	.	PUNCT
taxlaw-12356	611	1	[	[	X
taxlaw-12356	611	2	i]t	i]t	PROPN
taxlaw-12356	611	3	is	be	AUX
taxlaw-12356	611	4	my	my	PRON
taxlaw-12356	611	5	contention	contention	NOUN
taxlaw-12356	611	6	that	that	SCONJ
taxlaw-12356	611	7	the	the	DET
taxlaw-12356	611	8	legitimacy	legitimacy	NOUN
taxlaw-12356	611	9	of	of	ADP
taxlaw-12356	611	10	school	school	NOUN
taxlaw-12356	611	11	choice	choice	NOUN
taxlaw-12356	611	12	is	be	AUX
taxlaw-12356	611	13	founded	found	VERB
taxlaw-12356	611	14	in	in	ADP
taxlaw-12356	611	15	liberty	liberty	NOUN
taxlaw-12356	611	16	.	.	PUNCT
taxlaw-12356	611	17	”	"	PUNCT
taxlaw-12356	611	18	)	)	PUNCT
taxlaw-12356	611	19	.	.	PUNCT
taxlaw-12356	612	1	130	130	NUM
taxlaw-12356	612	2	jeb	jeb	PROPN
taxlaw-12356	612	3	bush	bush	PROPN
taxlaw-12356	612	4	,	,	PUNCT
taxlaw-12356	612	5	school	school	NOUN
taxlaw-12356	612	6	choice	choice	NOUN
taxlaw-12356	612	7	is	be	AUX
taxlaw-12356	612	8	sweeping	sweep	VERB
taxlaw-12356	612	9	the	the	DET
taxlaw-12356	612	10	nation	nation	NOUN
taxlaw-12356	612	11	from	from	ADP
taxlaw-12356	612	12	florida	florida	PROPN
taxlaw-12356	612	13	to	to	ADP
taxlaw-12356	612	14	utah	utah	PROPN
taxlaw-12356	612	15	,	,	PUNCT
taxlaw-12356	612	16	wall	wall	PROPN
taxlaw-12356	612	17	st	st	PROPN
taxlaw-12356	612	18	.	.	PROPN
taxlaw-12356	612	19	j.	j.	PROPN
taxlaw-12356	612	20	(	(	PUNCT
taxlaw-12356	612	21	feb	feb	PROPN
taxlaw-12356	612	22	.	.	PROPN
taxlaw-12356	612	23	3	3	NUM
taxlaw-12356	612	24	,	,	PUNCT
taxlaw-12356	612	25	2023	2023	NUM
taxlaw-12356	612	26	)	)	PUNCT
taxlaw-12356	612	27	,	,	PUNCT
taxlaw-12356	612	28	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-je	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-je	PROPN
taxlaw-12356	612	29	b	b	PROPN
taxlaw-12356	612	30	-	-	PUNCT
taxlaw-12356	612	31	bush	bush	NOUN
taxlaw-12356	612	32	-	-	PUNCT
taxlaw-12356	612	33	education	education	NOUN
taxlaw-12356	612	34	-	-	PUNCT
taxlaw-12356	612	35	learning	learning	NOUN
taxlaw-12356	612	36	-	-	PUNCT
taxlaw-12356	612	37	students	student	NOUN
taxlaw-12356	612	38	-	-	PUNCT
taxlaw-12356	612	39	children	child	NOUN
taxlaw-12356	612	40	-	-	PUNCT
taxlaw-12356	612	41	parents-11675435984	parents-11675435984	ADJ
taxlaw-12356	612	42	[	[	X
taxlaw-12356	612	43	perma.cc/9vdj-68y8	perma.cc/9vdj-68y8	X
taxlaw-12356	612	44	]	]	X
taxlaw-12356	612	45	.	.	PUNCT
taxlaw-12356	613	1	131	131	NUM
taxlaw-12356	613	2	see	see	VERB
taxlaw-12356	613	3	levin	levin	PROPN
taxlaw-12356	613	4	,	,	PUNCT
taxlaw-12356	613	5	supra	supra	PROPN
taxlaw-12356	613	6	note	note	NOUN
taxlaw-12356	613	7	123	123	NUM
taxlaw-12356	613	8	;	;	PUNCT
taxlaw-12356	613	9	reich	reich	PROPN
taxlaw-12356	613	10	,	,	PUNCT
taxlaw-12356	613	11	supra	supra	PROPN
taxlaw-12356	613	12	note	note	NOUN
taxlaw-12356	613	13	129	129	NUM
taxlaw-12356	613	14	.	.	PUNCT
taxlaw-12356	614	1	(	(	PUNCT
taxlaw-12356	614	2	“	"	PUNCT
taxlaw-12356	614	3	permitting	permit	VERB
taxlaw-12356	614	4	parents	parent	NOUN
taxlaw-12356	614	5	to	to	PART
taxlaw-12356	614	6	select	select	VERB
taxlaw-12356	614	7	a	a	DET
taxlaw-12356	614	8	school	school	NOUN
taxlaw-12356	614	9	for	for	ADP
taxlaw-12356	614	10	their	their	PRON
taxlaw-12356	614	11	children	child	NOUN
taxlaw-12356	614	12	is	be	AUX
taxlaw-12356	614	13	crucial	crucial	ADJ
taxlaw-12356	614	14	to	to	ADP
taxlaw-12356	614	15	respecting	respect	VERB
taxlaw-12356	614	16	the	the	DET
taxlaw-12356	614	17	liberty	liberty	NOUN
taxlaw-12356	614	18	interests	interest	NOUN
taxlaw-12356	614	19	of	of	ADP
taxlaw-12356	614	20	parents	parent	NOUN
taxlaw-12356	614	21	.	.	PUNCT
taxlaw-12356	614	22	.	.	PUNCT
taxlaw-12356	614	23	.	.	PUNCT
taxlaw-12356	614	24	.	.	PUNCT
taxlaw-12356	615	1	[	[	X
taxlaw-12356	615	2	l]iberal	l]iberal	ADJ
taxlaw-12356	615	3	societies	society	NOUN
taxlaw-12356	615	4	must	must	AUX
taxlaw-12356	615	5	protect	protect	VERB
taxlaw-12356	615	6	some	some	DET
taxlaw-12356	615	7	version	version	NOUN
taxlaw-12356	615	8	of	of	ADP
taxlaw-12356	615	9	school	school	NOUN
taxlaw-12356	615	10	choice	choice	NOUN
taxlaw-12356	615	11	because	because	SCONJ
taxlaw-12356	615	12	the	the	DET
taxlaw-12356	615	13	normative	normative	ADJ
taxlaw-12356	615	14	significance	significance	NOUN
taxlaw-12356	615	15	of	of	ADP
taxlaw-12356	615	16	pluralism	pluralism	NOUN
taxlaw-12356	615	17	requires	require	VERB
taxlaw-12356	615	18	the	the	DET
taxlaw-12356	615	19	state	state	NOUN
taxlaw-12356	615	20	to	to	PART
taxlaw-12356	615	21	respect	respect	VERB
taxlaw-12356	615	22	the	the	DET
taxlaw-12356	615	23	liberty	liberty	NOUN
taxlaw-12356	615	24	interests	interest	NOUN
taxlaw-12356	615	25	of	of	ADP
taxlaw-12356	615	26	parents	parent	NOUN
taxlaw-12356	615	27	.	.	PUNCT
taxlaw-12356	615	28	.	.	PUNCT
taxlaw-12356	615	29	.	.	PUNCT
taxlaw-12356	615	30	.	.	PUNCT
taxlaw-12356	615	31	”	"	PUNCT
taxlaw-12356	615	32	)	)	PUNCT
taxlaw-12356	615	33	.	.	PUNCT
taxlaw-12356	616	1	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984	PROPN
taxlaw-12356	616	2	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984	PROPN
taxlaw-12356	616	3	columbia	columbia	PROPN
taxlaw-12356	616	4	journal	journal	PROPN
taxlaw-12356	616	5	of	of	ADP
taxlaw-12356	616	6	tax	tax	NOUN
taxlaw-12356	616	7	law	law	NOUN
taxlaw-12356	617	1	[	[	X
taxlaw-12356	617	2	vol	vol	NOUN
taxlaw-12356	617	3	:	:	PUNCT
taxlaw-12356	617	4	15:1	15:1	NUM
taxlaw-12356	617	5	100	100	NUM
taxlaw-12356	617	6	all	all	PRON
taxlaw-12356	617	7	of	of	ADP
taxlaw-12356	617	8	these	these	DET
taxlaw-12356	617	9	goals	goal	NOUN
taxlaw-12356	617	10	are	be	AUX
taxlaw-12356	617	11	worthwhile	worthwhile	ADJ
taxlaw-12356	617	12	;	;	PUNCT
taxlaw-12356	617	13	states	state	NOUN
taxlaw-12356	617	14	should	should	AUX
taxlaw-12356	617	15	certainly	certainly	ADV
taxlaw-12356	617	16	pursue	pursue	VERB
taxlaw-12356	617	17	educational	educational	ADJ
taxlaw-12356	617	18	equity	equity	NOUN
taxlaw-12356	617	19	,	,	PUNCT
taxlaw-12356	617	20	competitive	competitive	ADJ
taxlaw-12356	617	21	schools	school	NOUN
taxlaw-12356	617	22	,	,	PUNCT
taxlaw-12356	617	23	and	and	CCONJ
taxlaw-12356	617	24	robust	robust	ADJ
taxlaw-12356	617	25	freedom	freedom	NOUN
taxlaw-12356	617	26	of	of	ADP
taxlaw-12356	617	27	choice	choice	NOUN
taxlaw-12356	617	28	for	for	ADP
taxlaw-12356	617	29	their	their	PRON
taxlaw-12356	617	30	residents	resident	NOUN
taxlaw-12356	617	31	.	.	PUNCT
taxlaw-12356	618	1	importantly	importantly	ADV
taxlaw-12356	618	2	,	,	PUNCT
taxlaw-12356	618	3	states	state	NOUN
taxlaw-12356	618	4	should	should	AUX
taxlaw-12356	618	5	pursue	pursue	VERB
taxlaw-12356	618	6	those	those	DET
taxlaw-12356	618	7	goals	goal	NOUN
taxlaw-12356	618	8	for	for	ADP
taxlaw-12356	618	9	all	all	PRON
taxlaw-12356	618	10	of	of	ADP
taxlaw-12356	618	11	their	their	PRON
taxlaw-12356	618	12	residents	resident	NOUN
taxlaw-12356	618	13	,	,	PUNCT
taxlaw-12356	618	14	not	not	PART
taxlaw-12356	618	15	just	just	ADV
taxlaw-12356	618	16	a	a	DET
taxlaw-12356	618	17	select	select	ADJ
taxlaw-12356	618	18	few	few	ADJ
taxlaw-12356	618	19	.	.	PUNCT
taxlaw-12356	619	1	school	school	NOUN
taxlaw-12356	619	2	choice	choice	NOUN
taxlaw-12356	619	3	may	may	AUX
taxlaw-12356	619	4	well	well	ADV
taxlaw-12356	619	5	be	be	AUX
taxlaw-12356	619	6	a	a	DET
taxlaw-12356	619	7	great	great	ADJ
taxlaw-12356	619	8	way	way	NOUN
taxlaw-12356	619	9	to	to	PART
taxlaw-12356	619	10	do	do	VERB
taxlaw-12356	619	11	that	that	PRON
taxlaw-12356	619	12	(	(	PUNCT
taxlaw-12356	619	13	again	again	ADV
taxlaw-12356	619	14	,	,	PUNCT
taxlaw-12356	619	15	this	this	DET
taxlaw-12356	619	16	article	article	NOUN
taxlaw-12356	619	17	is	be	AUX
taxlaw-12356	619	18	neutral	neutral	ADJ
taxlaw-12356	619	19	with	with	ADP
taxlaw-12356	619	20	regard	regard	NOUN
taxlaw-12356	619	21	to	to	ADP
taxlaw-12356	619	22	whether	whether	SCONJ
taxlaw-12356	619	23	school	school	NOUN
taxlaw-12356	619	24	choice	choice	NOUN
taxlaw-12356	619	25	itself	itself	PRON
taxlaw-12356	619	26	is	be	AUX
taxlaw-12356	619	27	good	good	ADJ
taxlaw-12356	619	28	or	or	CCONJ
taxlaw-12356	619	29	bad	bad	ADJ
taxlaw-12356	619	30	)	)	PUNCT
taxlaw-12356	619	31	.	.	PUNCT
taxlaw-12356	620	1	school	school	NOUN
taxlaw-12356	620	2	choice	choice	NOUN
taxlaw-12356	620	3	by	by	ADP
taxlaw-12356	620	4	way	way	NOUN
taxlaw-12356	620	5	of	of	ADP
taxlaw-12356	620	6	tax	tax	NOUN
taxlaw-12356	620	7	credits	credit	NOUN
taxlaw-12356	620	8	,	,	PUNCT
taxlaw-12356	620	9	however	however	ADV
taxlaw-12356	620	10	,	,	PUNCT
taxlaw-12356	620	11	will	will	AUX
taxlaw-12356	620	12	not	not	PART
taxlaw-12356	620	13	achieve	achieve	VERB
taxlaw-12356	620	14	these	these	DET
taxlaw-12356	620	15	goals	goal	NOUN
taxlaw-12356	620	16	.	.	PUNCT
taxlaw-12356	621	1	2	2	X
taxlaw-12356	621	2	.	.	X
taxlaw-12356	621	3	why	why	SCONJ
taxlaw-12356	621	4	do	do	AUX
taxlaw-12356	621	5	tax	tax	NOUN
taxlaw-12356	621	6	credits	credit	NOUN
taxlaw-12356	621	7	fail	fail	VERB
taxlaw-12356	621	8	to	to	PART
taxlaw-12356	621	9	achieve	achieve	VERB
taxlaw-12356	621	10	the	the	DET
taxlaw-12356	621	11	stated	state	VERB
taxlaw-12356	621	12	goals	goal	NOUN
taxlaw-12356	621	13	of	of	ADP
taxlaw-12356	621	14	school	school	NOUN
taxlaw-12356	621	15	choice	choice	NOUN
taxlaw-12356	621	16	?	?	PUNCT
taxlaw-12356	622	1	this	this	DET
taxlaw-12356	622	2	section	section	NOUN
taxlaw-12356	622	3	describes	describe	VERB
taxlaw-12356	622	4	some	some	DET
taxlaw-12356	622	5	phenomena	phenomenon	NOUN
taxlaw-12356	622	6	endemic	endemic	ADJ
taxlaw-12356	622	7	to	to	ADP
taxlaw-12356	622	8	tax	tax	NOUN
taxlaw-12356	622	9	credits	credit	NOUN
taxlaw-12356	622	10	today	today	NOUN
taxlaw-12356	622	11	:	:	PUNCT
taxlaw-12356	622	12	they	they	PRON
taxlaw-12356	622	13	inequitably	inequitably	ADV
taxlaw-12356	622	14	distribute	distribute	VERB
taxlaw-12356	622	15	resources	resource	NOUN
taxlaw-12356	622	16	and	and	CCONJ
taxlaw-12356	622	17	are	be	AUX
taxlaw-12356	622	18	functionally	functionally	ADV
taxlaw-12356	622	19	unmonitored	unmonitored	ADJ
taxlaw-12356	622	20	by	by	ADP
taxlaw-12356	622	21	states	state	NOUN
taxlaw-12356	622	22	.	.	PUNCT
taxlaw-12356	623	1	neither	neither	PRON
taxlaw-12356	623	2	is	be	AUX
taxlaw-12356	623	3	accidental	accidental	ADJ
taxlaw-12356	623	4	;	;	PUNCT
taxlaw-12356	623	5	both	both	PRON
taxlaw-12356	623	6	are	be	AUX
taxlaw-12356	623	7	collateral	collateral	ADJ
taxlaw-12356	623	8	effects	effect	NOUN
taxlaw-12356	623	9	of	of	ADP
taxlaw-12356	623	10	tax	tax	NOUN
taxlaw-12356	623	11	credits	credit	NOUN
taxlaw-12356	623	12	’	'	PUNCT
taxlaw-12356	623	13	being	be	AUX
taxlaw-12356	623	14	used	use	VERB
taxlaw-12356	623	15	to	to	PART
taxlaw-12356	623	16	circumvent	circumvent	VERB
taxlaw-12356	623	17	the	the	DET
taxlaw-12356	623	18	establishment	establishment	NOUN
taxlaw-12356	623	19	clause	clause	NOUN
taxlaw-12356	623	20	and	and	CCONJ
taxlaw-12356	623	21	no	no	DET
taxlaw-12356	623	22	-	-	PUNCT
taxlaw-12356	623	23	aid	aid	NOUN
taxlaw-12356	623	24	clauses	clause	NOUN
taxlaw-12356	623	25	.	.	PUNCT
taxlaw-12356	624	1	as	as	SCONJ
taxlaw-12356	624	2	explained	explain	VERB
taxlaw-12356	624	3	below	below	ADV
taxlaw-12356	624	4	,	,	PUNCT
taxlaw-12356	624	5	these	these	DET
taxlaw-12356	624	6	phenomena	phenomenon	NOUN
taxlaw-12356	624	7	make	make	VERB
taxlaw-12356	624	8	tax	tax	NOUN
taxlaw-12356	624	9	credits	credit	NOUN
taxlaw-12356	624	10	a	a	DET
taxlaw-12356	624	11	horrible	horrible	ADJ
taxlaw-12356	624	12	tool	tool	NOUN
taxlaw-12356	624	13	for	for	ADP
taxlaw-12356	624	14	achieving	achieve	VERB
taxlaw-12356	624	15	the	the	DET
taxlaw-12356	624	16	goals	goal	NOUN
taxlaw-12356	624	17	of	of	ADP
taxlaw-12356	624	18	school	school	NOUN
taxlaw-12356	624	19	choice	choice	NOUN
taxlaw-12356	624	20	.	.	PUNCT
taxlaw-12356	625	1	a.	a.	NOUN
taxlaw-12356	625	2	inequitable	inequitable	ADJ
taxlaw-12356	625	3	distribution	distribution	NOUN
taxlaw-12356	625	4	by	by	ADP
taxlaw-12356	625	5	their	their	PRON
taxlaw-12356	625	6	nature	nature	NOUN
taxlaw-12356	626	1	,	,	PUNCT
taxlaw-12356	626	2	tax	tax	NOUN
taxlaw-12356	626	3	credits	credit	NOUN
taxlaw-12356	626	4	end	end	VERB
taxlaw-12356	626	5	up	up	ADP
taxlaw-12356	626	6	funding	fund	VERB
taxlaw-12356	626	7	private	private	ADJ
taxlaw-12356	626	8	schools	school	NOUN
taxlaw-12356	626	9	attended	attend	VERB
taxlaw-12356	626	10	by	by	ADP
taxlaw-12356	626	11	wealthy	wealthy	ADJ
taxlaw-12356	626	12	students	student	NOUN
taxlaw-12356	626	13	in	in	ADP
taxlaw-12356	626	14	wealthy	wealthy	ADJ
taxlaw-12356	626	15	areas	area	NOUN
taxlaw-12356	626	16	.	.	PUNCT
taxlaw-12356	627	1	instead	instead	ADV
taxlaw-12356	627	2	of	of	ADP
taxlaw-12356	627	3	serving	serve	VERB
taxlaw-12356	627	4	their	their	PRON
taxlaw-12356	627	5	stated	state	VERB
taxlaw-12356	627	6	purposes	purpose	NOUN
taxlaw-12356	627	7	,	,	PUNCT
taxlaw-12356	627	8	tax	tax	NOUN
taxlaw-12356	627	9	credits	credit	NOUN
taxlaw-12356	627	10	actually	actually	ADV
taxlaw-12356	627	11	exacerbate	exacerbate	VERB
taxlaw-12356	627	12	educational	educational	ADJ
taxlaw-12356	627	13	inequity	inequity	NOUN
taxlaw-12356	627	14	.	.	PUNCT
taxlaw-12356	628	1	they	they	PRON
taxlaw-12356	628	2	purport	purport	VERB
taxlaw-12356	628	3	to	to	PART
taxlaw-12356	628	4	throw	throw	VERB
taxlaw-12356	628	5	a	a	DET
taxlaw-12356	628	6	lifeline	lifeline	NOUN
taxlaw-12356	628	7	to	to	ADP
taxlaw-12356	628	8	students	student	NOUN
taxlaw-12356	628	9	in	in	ADP
taxlaw-12356	628	10	struggling	struggle	VERB
taxlaw-12356	628	11	schools	school	NOUN
taxlaw-12356	628	12	by	by	ADP
taxlaw-12356	628	13	either	either	CCONJ
taxlaw-12356	628	14	a	a	X
taxlaw-12356	628	15	)	)	PUNCT
taxlaw-12356	628	16	directly	directly	ADV
taxlaw-12356	628	17	enabling	enable	VERB
taxlaw-12356	628	18	them	they	PRON
taxlaw-12356	628	19	to	to	PART
taxlaw-12356	628	20	leave	leave	VERB
taxlaw-12356	628	21	a	a	DET
taxlaw-12356	628	22	struggling	struggle	VERB
taxlaw-12356	628	23	public	public	ADJ
taxlaw-12356	628	24	school	school	NOUN
taxlaw-12356	628	25	,	,	PUNCT
taxlaw-12356	628	26	or	or	CCONJ
taxlaw-12356	628	27	b	b	X
taxlaw-12356	628	28	)	)	PUNCT
taxlaw-12356	628	29	improving	improve	VERB
taxlaw-12356	628	30	that	that	SCONJ
taxlaw-12356	628	31	struggling	struggle	VERB
taxlaw-12356	628	32	public	public	ADJ
taxlaw-12356	628	33	school	school	NOUN
taxlaw-12356	628	34	by	by	ADP
taxlaw-12356	628	35	creating	create	VERB
taxlaw-12356	628	36	public	public	ADJ
taxlaw-12356	628	37	-	-	PUNCT
taxlaw-12356	628	38	private	private	ADJ
taxlaw-12356	628	39	competition	competition	NOUN
taxlaw-12356	628	40	.	.	PUNCT
taxlaw-12356	629	1	however	however	ADV
taxlaw-12356	629	2	,	,	PUNCT
taxlaw-12356	629	3	the	the	DET
taxlaw-12356	629	4	real	real	ADJ
taxlaw-12356	629	5	effects	effect	NOUN
taxlaw-12356	629	6	are	be	AUX
taxlaw-12356	629	7	quite	quite	ADV
taxlaw-12356	629	8	different	different	ADJ
taxlaw-12356	629	9	.	.	PUNCT
taxlaw-12356	630	1	tax	tax	NOUN
taxlaw-12356	630	2	credits	credit	NOUN
taxlaw-12356	630	3	end	end	VERB
taxlaw-12356	630	4	up	up	ADP
taxlaw-12356	630	5	being	be	AUX
taxlaw-12356	630	6	a	a	DET
taxlaw-12356	630	7	tool	tool	NOUN
taxlaw-12356	630	8	for	for	ADP
taxlaw-12356	630	9	the	the	DET
taxlaw-12356	630	10	wealthy	wealthy	ADJ
taxlaw-12356	630	11	to	to	PART
taxlaw-12356	630	12	direct	direct	VERB
taxlaw-12356	630	13	more	more	ADJ
taxlaw-12356	630	14	funds	fund	NOUN
taxlaw-12356	630	15	to	to	ADP
taxlaw-12356	630	16	their	their	PRON
taxlaw-12356	630	17	schools	school	NOUN
taxlaw-12356	630	18	of	of	ADP
taxlaw-12356	630	19	choice	choice	NOUN
taxlaw-12356	630	20	,	,	PUNCT
taxlaw-12356	630	21	leaving	leave	VERB
taxlaw-12356	630	22	the	the	DET
taxlaw-12356	630	23	public	public	ADJ
taxlaw-12356	630	24	schools	school	NOUN
taxlaw-12356	630	25	struggling	struggle	VERB
taxlaw-12356	630	26	.	.	PUNCT
taxlaw-12356	631	1	the	the	DET
taxlaw-12356	631	2	following	follow	VERB
taxlaw-12356	631	3	subsections	subsection	NOUN
taxlaw-12356	631	4	provide	provide	VERB
taxlaw-12356	631	5	further	further	ADJ
taxlaw-12356	631	6	detail	detail	NOUN
taxlaw-12356	631	7	,	,	PUNCT
taxlaw-12356	631	8	but	but	CCONJ
taxlaw-12356	631	9	the	the	DET
taxlaw-12356	631	10	main	main	ADJ
taxlaw-12356	631	11	point	point	NOUN
taxlaw-12356	631	12	is	be	AUX
taxlaw-12356	631	13	that	that	SCONJ
taxlaw-12356	631	14	tax	tax	NOUN
taxlaw-12356	631	15	credits	credit	NOUN
taxlaw-12356	631	16	are	be	AUX
taxlaw-12356	631	17	an	an	DET
taxlaw-12356	631	18	unmonitored	unmonitored	ADJ
taxlaw-12356	631	19	tool	tool	NOUN
taxlaw-12356	631	20	selectively	selectively	ADV
taxlaw-12356	631	21	assisting	assist	VERB
taxlaw-12356	631	22	the	the	DET
taxlaw-12356	631	23	wealthy	wealthy	ADJ
taxlaw-12356	631	24	with	with	ADP
taxlaw-12356	631	25	directing	direct	VERB
taxlaw-12356	631	26	state	state	NOUN
taxlaw-12356	631	27	money	money	NOUN
taxlaw-12356	631	28	toward	toward	ADP
taxlaw-12356	631	29	their	their	PRON
taxlaw-12356	631	30	preferred	preferred	ADJ
taxlaw-12356	631	31	schools	school	NOUN
taxlaw-12356	631	32	.	.	PUNCT
taxlaw-12356	632	1	it	it	PRON
taxlaw-12356	632	2	is	be	AUX
taxlaw-12356	632	3	a	a	DET
taxlaw-12356	632	4	stark	stark	ADJ
taxlaw-12356	632	5	reality	reality	NOUN
taxlaw-12356	632	6	that	that	SCONJ
taxlaw-12356	632	7	tax	tax	NOUN
taxlaw-12356	632	8	credits	credit	NOUN
taxlaw-12356	632	9	do	do	AUX
taxlaw-12356	632	10	not	not	PART
taxlaw-12356	632	11	equitably	equitably	ADV
taxlaw-12356	632	12	benefit	benefit	VERB
taxlaw-12356	632	13	all	all	DET
taxlaw-12356	632	14	students	student	NOUN
taxlaw-12356	632	15	who	who	PRON
taxlaw-12356	632	16	would	would	AUX
taxlaw-12356	632	17	like	like	VERB
taxlaw-12356	632	18	to	to	PART
taxlaw-12356	632	19	attend	attend	VERB
taxlaw-12356	632	20	private	private	ADJ
taxlaw-12356	632	21	schools	school	NOUN
taxlaw-12356	632	22	.	.	PUNCT
taxlaw-12356	633	1	their	their	PRON
taxlaw-12356	633	2	benefits	benefit	NOUN
taxlaw-12356	633	3	are	be	AUX
taxlaw-12356	633	4	selectively	selectively	ADV
taxlaw-12356	633	5	concentrated	concentrate	VERB
taxlaw-12356	633	6	on	on	ADP
taxlaw-12356	633	7	wealthier	wealthy	ADJ
taxlaw-12356	633	8	schools	school	NOUN
taxlaw-12356	633	9	,	,	PUNCT
taxlaw-12356	633	10	not	not	PART
taxlaw-12356	633	11	schools	school	NOUN
taxlaw-12356	633	12	that	that	PRON
taxlaw-12356	633	13	have	have	VERB
taxlaw-12356	633	14	actual	actual	ADJ
taxlaw-12356	633	15	need	need	NOUN
taxlaw-12356	633	16	for	for	ADP
taxlaw-12356	633	17	public	public	ADJ
taxlaw-12356	633	18	aid	aid	NOUN
taxlaw-12356	633	19	.	.	PUNCT
taxlaw-12356	634	1	schools	school	NOUN
taxlaw-12356	634	2	that	that	PRON
taxlaw-12356	634	3	receive	receive	VERB
taxlaw-12356	634	4	money	money	NOUN
taxlaw-12356	634	5	from	from	ADP
taxlaw-12356	634	6	tax	tax	NOUN
taxlaw-12356	634	7	credit	credit	NOUN
taxlaw-12356	634	8	donations	donation	NOUN
taxlaw-12356	634	9	are	be	AUX
taxlaw-12356	634	10	both	both	PRON
taxlaw-12356	634	11	attended	attend	VERB
taxlaw-12356	634	12	by	by	ADP
taxlaw-12356	634	13	families	family	NOUN
taxlaw-12356	634	14	wealthy	wealthy	ADJ
taxlaw-12356	634	15	enough	enough	ADV
taxlaw-12356	634	16	to	to	PART
taxlaw-12356	634	17	pay	pay	VERB
taxlaw-12356	634	18	significant	significant	ADJ
taxlaw-12356	634	19	income	income	NOUN
taxlaw-12356	634	20	tax	tax	NOUN
taxlaw-12356	634	21	and	and	CCONJ
taxlaw-12356	634	22	organized	organize	VERB
taxlaw-12356	634	23	enough	enough	ADV
taxlaw-12356	634	24	to	to	PART
taxlaw-12356	634	25	encourage	encourage	VERB
taxlaw-12356	634	26	donations	donation	NOUN
taxlaw-12356	634	27	.	.	PUNCT
taxlaw-12356	635	1	on	on	ADP
taxlaw-12356	635	2	the	the	DET
taxlaw-12356	635	3	student	student	NOUN
taxlaw-12356	635	4	level	level	NOUN
taxlaw-12356	635	5	,	,	PUNCT
taxlaw-12356	635	6	the	the	DET
taxlaw-12356	635	7	fact	fact	NOUN
taxlaw-12356	635	8	that	that	SCONJ
taxlaw-12356	635	9	scholarship	scholarship	NOUN
taxlaw-12356	635	10	eligibility	eligibility	NOUN
taxlaw-12356	635	11	is	be	AUX
taxlaw-12356	635	12	not	not	PART
taxlaw-12356	635	13	always	always	ADV
taxlaw-12356	635	14	based	base	VERB
taxlaw-12356	635	15	on	on	ADP
taxlaw-12356	635	16	income	income	NOUN
taxlaw-12356	635	17	means	mean	VERB
taxlaw-12356	635	18	that	that	SCONJ
taxlaw-12356	635	19	tax	tax	NOUN
taxlaw-12356	635	20	credit	credit	NOUN
taxlaw-12356	635	21	scholarships	scholarship	NOUN
taxlaw-12356	635	22	do	do	AUX
taxlaw-12356	635	23	not	not	PART
taxlaw-12356	635	24	necessarily	necessarily	ADV
taxlaw-12356	635	25	benefit	benefit	VERB
taxlaw-12356	635	26	the	the	DET
taxlaw-12356	635	27	neediest	needy	ADJ
taxlaw-12356	635	28	students	student	NOUN
taxlaw-12356	635	29	.	.	PUNCT
taxlaw-12356	636	1	assisting	assist	VERB
taxlaw-12356	636	2	the	the	DET
taxlaw-12356	636	3	upper	upper	ADJ
taxlaw-12356	636	4	-	-	PUNCT
taxlaw-12356	636	5	middle	middle	ADJ
taxlaw-12356	636	6	class	class	NOUN
taxlaw-12356	636	7	with	with	ADP
taxlaw-12356	636	8	private	private	ADJ
taxlaw-12356	636	9	school	school	NOUN
taxlaw-12356	636	10	tuition	tuition	NOUN
taxlaw-12356	636	11	is	be	AUX
taxlaw-12356	636	12	simply	simply	ADV
taxlaw-12356	636	13	not	not	PART
taxlaw-12356	636	14	what	what	PRON
taxlaw-12356	636	15	state	state	NOUN
taxlaw-12356	636	16	tax	tax	NOUN
taxlaw-12356	636	17	law	law	NOUN
taxlaw-12356	636	18	is	be	AUX
taxlaw-12356	636	19	for	for	ADP
taxlaw-12356	636	20	,	,	PUNCT
taxlaw-12356	636	21	and	and	CCONJ
taxlaw-12356	636	22	it	it	PRON
taxlaw-12356	636	23	does	do	AUX
taxlaw-12356	636	24	not	not	PART
taxlaw-12356	636	25	even	even	ADV
taxlaw-12356	636	26	serve	serve	VERB
taxlaw-12356	636	27	the	the	DET
taxlaw-12356	636	28	goal	goal	NOUN
taxlaw-12356	636	29	of	of	ADP
taxlaw-12356	636	30	school	school	NOUN
taxlaw-12356	636	31	choice	choice	NOUN
taxlaw-12356	636	32	—	—	PUNCT
taxlaw-12356	636	33	families	family	NOUN
taxlaw-12356	636	34	who	who	PRON
taxlaw-12356	636	35	can	can	AUX
taxlaw-12356	636	36	afford	afford	VERB
taxlaw-12356	636	37	private	private	ADJ
taxlaw-12356	636	38	school	school	NOUN
taxlaw-12356	636	39	already	already	ADV
taxlaw-12356	636	40	have	have	VERB
taxlaw-12356	636	41	a	a	DET
taxlaw-12356	636	42	choice	choice	NOUN
taxlaw-12356	636	43	,	,	PUNCT
taxlaw-12356	636	44	and	and	CCONJ
taxlaw-12356	636	45	tax	tax	NOUN
taxlaw-12356	636	46	credits	credit	NOUN
taxlaw-12356	636	47	do	do	AUX
taxlaw-12356	636	48	not	not	PART
taxlaw-12356	636	49	widen	widen	VERB
taxlaw-12356	636	50	the	the	DET
taxlaw-12356	636	51	choices	choice	NOUN
taxlaw-12356	636	52	of	of	ADP
taxlaw-12356	636	53	poorer	poor	ADJ
taxlaw-12356	636	54	families	family	NOUN
taxlaw-12356	636	55	that	that	PRON
taxlaw-12356	636	56	they	they	PRON
taxlaw-12356	636	57	purport	purport	VERB
taxlaw-12356	636	58	to	to	PART
taxlaw-12356	636	59	benefit	benefit	VERB
taxlaw-12356	636	60	.	.	PUNCT
taxlaw-12356	637	1	at	at	ADP
taxlaw-12356	637	2	the	the	DET
taxlaw-12356	637	3	school	school	NOUN
taxlaw-12356	637	4	level	level	NOUN
taxlaw-12356	637	5	,	,	PUNCT
taxlaw-12356	637	6	tax	tax	NOUN
taxlaw-12356	637	7	credits	credit	NOUN
taxlaw-12356	637	8	only	only	ADV
taxlaw-12356	637	9	benefit	benefit	VERB
taxlaw-12356	637	10	private	private	ADJ
taxlaw-12356	637	11	schools	school	NOUN
taxlaw-12356	637	12	both	both	DET
taxlaw-12356	637	13	1	1	X
taxlaw-12356	637	14	)	)	PUNCT
taxlaw-12356	637	15	attended	attend	VERB
taxlaw-12356	637	16	by	by	ADP
taxlaw-12356	637	17	students	student	NOUN
taxlaw-12356	637	18	from	from	ADP
taxlaw-12356	637	19	families	family	NOUN
taxlaw-12356	637	20	wealthy	wealthy	ADJ
taxlaw-12356	637	21	enough	enough	ADV
taxlaw-12356	637	22	to	to	PART
taxlaw-12356	637	23	be	be	AUX
taxlaw-12356	637	24	motivated	motivate	VERB
taxlaw-12356	637	25	by	by	ADP
taxlaw-12356	637	26	tax	tax	NOUN
taxlaw-12356	637	27	credits	credit	NOUN
taxlaw-12356	637	28	and	and	CCONJ
taxlaw-12356	637	29	2	2	NUM
taxlaw-12356	637	30	)	)	PUNCT
taxlaw-12356	637	31	organized	organize	VERB
taxlaw-12356	637	32	enough	enough	ADV
taxlaw-12356	637	33	to	to	PART
taxlaw-12356	637	34	publicize	publicize	VERB
taxlaw-12356	637	35	,	,	PUNCT
taxlaw-12356	637	36	encourage	encourage	VERB
taxlaw-12356	637	37	,	,	PUNCT
taxlaw-12356	637	38	and	and	CCONJ
taxlaw-12356	637	39	obtain	obtain	VERB
taxlaw-12356	637	40	donations	donation	NOUN
taxlaw-12356	637	41	.	.	PUNCT
taxlaw-12356	638	1	tax	tax	NOUN
taxlaw-12356	638	2	credits	credit	NOUN
taxlaw-12356	638	3	are	be	AUX
taxlaw-12356	638	4	celebrated	celebrate	VERB
taxlaw-12356	638	5	as	as	ADP
taxlaw-12356	638	6	benefitting	benefit	VERB
taxlaw-12356	638	7	individual	individual	ADJ
taxlaw-12356	638	8	students	student	NOUN
taxlaw-12356	638	9	and	and	CCONJ
taxlaw-12356	638	10	families,132	families,132	PROPN
taxlaw-12356	638	11	but	but	CCONJ
taxlaw-12356	638	12	,	,	PUNCT
taxlaw-12356	638	13	in	in	ADP
taxlaw-12356	638	14	reality	reality	NOUN
taxlaw-12356	638	15	,	,	PUNCT
taxlaw-12356	638	16	they	they	PRON
taxlaw-12356	638	17	132	132	NUM
taxlaw-12356	638	18	charles	charles	PROPN
taxlaw-12356	638	19	j.	j.	PROPN
taxlaw-12356	638	20	russo	russo	PROPN
taxlaw-12356	638	21	,	,	PUNCT
taxlaw-12356	638	22	m.div	m.div	PROPN
taxlaw-12356	638	23	.	.	PROPN
taxlaw-12356	638	24	,	,	PUNCT
taxlaw-12356	638	25	j.d	j.d	PROPN
taxlaw-12356	638	26	.	.	PROPN
taxlaw-12356	638	27	,	,	PUNCT
taxlaw-12356	638	28	ed.d	ed.d	PROPN
taxlaw-12356	638	29	.	.	PROPN
taxlaw-12356	638	30	&	&	CCONJ
taxlaw-12356	638	31	william	william	PROPN
taxlaw-12356	638	32	e.	e.	PROPN
taxlaw-12356	638	33	thro	thro	PROPN
taxlaw-12356	638	34	,	,	PUNCT
taxlaw-12356	638	35	m.a	m.a	PROPN
taxlaw-12356	638	36	.	.	PROPN
taxlaw-12356	638	37	,	,	PUNCT
taxlaw-12356	638	38	j.d	j.d	PROPN
taxlaw-12356	638	39	.	.	PROPN
taxlaw-12356	638	40	,	,	PUNCT
taxlaw-12356	638	41	the	the	DET
taxlaw-12356	638	42	demise	demise	NOUN
taxlaw-12356	638	43	of	of	ADP
taxlaw-12356	638	44	the	the	DET
taxlaw-12356	638	45	blaine	blaine	PROPN
taxlaw-12356	638	46	amendment	amendment	PROPN
taxlaw-12356	638	47	and	and	CCONJ
taxlaw-12356	638	48	a	a	DET
taxlaw-12356	638	49	triumph	triumph	NOUN
taxlaw-12356	638	50	for	for	ADP
taxlaw-12356	638	51	religious	religious	ADJ
taxlaw-12356	638	52	freedom	freedom	NOUN
taxlaw-12356	638	53	and	and	CCONJ
taxlaw-12356	638	54	school	school	NOUN
taxlaw-12356	638	55	choice	choice	NOUN
taxlaw-12356	638	56	:	:	PUNCT
taxlaw-12356	638	57	espinoza	espinoza	PROPN
taxlaw-12356	638	58	v.	v.	PROPN
taxlaw-12356	638	59	montana	montana	PROPN
taxlaw-12356	638	60	department	department	PROPN
taxlaw-12356	638	61	of	of	ADP
taxlaw-12356	638	62	revenue	revenue	NOUN
taxlaw-12356	638	63	,	,	PUNCT
taxlaw-12356	638	64	46	46	NUM
taxlaw-12356	638	65	u.	u.	PROPN
taxlaw-12356	638	66	dayton	dayton	PROPN
taxlaw-12356	638	67	l.	l.	PROPN
taxlaw-12356	638	68	rev	rev	PROPN
taxlaw-12356	638	69	.	.	PROPN
taxlaw-12356	638	70	131	131	NUM
taxlaw-12356	638	71	,	,	PUNCT
taxlaw-12356	638	72	163	163	NUM
taxlaw-12356	638	73	(	(	PUNCT
taxlaw-12356	638	74	2021	2021	NUM
taxlaw-12356	638	75	)	)	PUNCT
taxlaw-12356	638	76	(	(	PUNCT
taxlaw-12356	638	77	“	"	PUNCT
taxlaw-12356	638	78	it	it	PRON
taxlaw-12356	638	79	is	be	AUX
taxlaw-12356	638	80	,	,	PUNCT
taxlaw-12356	638	81	then	then	ADV
taxlaw-12356	638	82	,	,	PUNCT
taxlaw-12356	638	83	essential	essential	ADJ
taxlaw-12356	638	84	to	to	PART
taxlaw-12356	638	85	afford	afford	VERB
taxlaw-12356	638	86	parents	parent	NOUN
taxlaw-12356	638	87	greater	great	ADJ
taxlaw-12356	638	88	,	,	PUNCT
taxlaw-12356	638	89	potentially	potentially	ADV
taxlaw-12356	638	90	life	life	NOUN
taxlaw-12356	638	91	-	-	PUNCT
taxlaw-12356	638	92	changing	change	VERB
taxlaw-12356	638	93	opportunities	opportunity	NOUN
taxlaw-12356	638	94	to	to	PART
taxlaw-12356	638	95	have	have	AUX
taxlaw-12356	638	96	their	their	PRON
taxlaw-12356	638	97	children	child	NOUN
taxlaw-12356	638	98	educated	educate	VERB
taxlaw-12356	638	99	in	in	ADP
taxlaw-12356	638	100	the	the	DET
taxlaw-12356	638	101	schools	school	NOUN
taxlaw-12356	638	102	of	of	ADP
taxlaw-12356	638	103	their	their	PRON
taxlaw-12356	638	104	choice	choice	NOUN
taxlaw-12356	638	105	,	,	PUNCT
taxlaw-12356	638	106	presumably	presumably	ADV
taxlaw-12356	638	107	because	because	SCONJ
taxlaw-12356	638	108	their	their	PRON
taxlaw-12356	638	109	values	value	NOUN
taxlaw-12356	638	110	are	be	AUX
taxlaw-12356	638	111	consistent	consistent	ADJ
taxlaw-12356	638	112	with	with	ADP
taxlaw-12356	638	113	those	those	PRON
taxlaw-12356	638	114	modeled	model	VERB
taxlaw-12356	638	115	and	and	CCONJ
taxlaw-12356	638	116	taught	teach	VERB
taxlaw-12356	638	117	in	in	ADP
taxlaw-12356	638	118	the	the	DET
taxlaw-12356	638	119	2023	2023	NUM
taxlaw-12356	638	120	]	]	PUNCT
taxlaw-12356	638	121	the	the	DET
taxlaw-12356	638	122	worst	bad	ADJ
taxlaw-12356	638	123	choice	choice	NOUN
taxlaw-12356	638	124	for	for	ADP
taxlaw-12356	638	125	school	school	NOUN
taxlaw-12356	638	126	choice	choice	NOUN
taxlaw-12356	638	127	101	101	NUM
taxlaw-12356	638	128	benefit	benefit	NOUN
taxlaw-12356	638	129	the	the	DET
taxlaw-12356	638	130	private	private	ADJ
taxlaw-12356	638	131	school	school	NOUN
taxlaw-12356	638	132	attended	attend	VERB
taxlaw-12356	638	133	by	by	ADP
taxlaw-12356	638	134	donors	donor	NOUN
taxlaw-12356	638	135	’	’	PART
taxlaw-12356	638	136	children	child	NOUN
taxlaw-12356	638	137	by	by	ADP
taxlaw-12356	638	138	serving	serve	VERB
taxlaw-12356	638	139	as	as	ADP
taxlaw-12356	638	140	an	an	DET
taxlaw-12356	638	141	extra	extra	ADJ
taxlaw-12356	638	142	stream	stream	NOUN
taxlaw-12356	638	143	of	of	ADP
taxlaw-12356	638	144	revenue	revenue	NOUN
taxlaw-12356	638	145	enabling	enable	VERB
taxlaw-12356	638	146	decreased	decrease	VERB
taxlaw-12356	638	147	tuition	tuition	NOUN
taxlaw-12356	638	148	costs	cost	NOUN
taxlaw-12356	638	149	.	.	PUNCT
taxlaw-12356	639	1	in	in	ADP
taxlaw-12356	639	2	many	many	ADJ
taxlaw-12356	639	3	states	state	NOUN
taxlaw-12356	639	4	,	,	PUNCT
taxlaw-12356	639	5	donations	donation	NOUN
taxlaw-12356	639	6	to	to	ADP
taxlaw-12356	639	7	tuition	tuition	NOUN
taxlaw-12356	639	8	organizations	organization	NOUN
taxlaw-12356	639	9	do	do	AUX
taxlaw-12356	639	10	not	not	PART
taxlaw-12356	639	11	go	go	VERB
taxlaw-12356	639	12	to	to	ADP
taxlaw-12356	639	13	a	a	DET
taxlaw-12356	639	14	general	general	ADJ
taxlaw-12356	639	15	fund	fund	NOUN
taxlaw-12356	639	16	to	to	PART
taxlaw-12356	639	17	be	be	AUX
taxlaw-12356	639	18	used	use	VERB
taxlaw-12356	639	19	for	for	ADP
taxlaw-12356	639	20	all	all	DET
taxlaw-12356	639	21	private	private	ADJ
taxlaw-12356	639	22	school	school	NOUN
taxlaw-12356	639	23	scholarships	scholarship	NOUN
taxlaw-12356	639	24	.	.	PUNCT
taxlaw-12356	640	1	instead	instead	ADV
taxlaw-12356	640	2	,	,	PUNCT
taxlaw-12356	640	3	taxpayers	taxpayer	NOUN
taxlaw-12356	640	4	donating	donate	VERB
taxlaw-12356	640	5	to	to	ADP
taxlaw-12356	640	6	a	a	DET
taxlaw-12356	640	7	scholarship	scholarship	NOUN
taxlaw-12356	640	8	organization	organization	NOUN
taxlaw-12356	640	9	designate	designate	ADJ
taxlaw-12356	640	10	which	which	DET
taxlaw-12356	640	11	particular	particular	ADJ
taxlaw-12356	640	12	private	private	ADJ
taxlaw-12356	640	13	school	school	NOUN
taxlaw-12356	640	14	they	they	PRON
taxlaw-12356	640	15	want	want	VERB
taxlaw-12356	640	16	their	their	PRON
taxlaw-12356	640	17	donation	donation	NOUN
taxlaw-12356	640	18	to	to	PART
taxlaw-12356	640	19	support	support	VERB
taxlaw-12356	640	20	.	.	PUNCT
taxlaw-12356	641	1	schools	school	NOUN
taxlaw-12356	641	2	encourage	encourage	VERB
taxlaw-12356	641	3	current	current	ADJ
taxlaw-12356	641	4	students	student	NOUN
taxlaw-12356	641	5	’	'	PUNCT
taxlaw-12356	641	6	families	family	NOUN
taxlaw-12356	641	7	to	to	PART
taxlaw-12356	641	8	donate	donate	VERB
taxlaw-12356	641	9	,	,	PUNCT
taxlaw-12356	641	10	knowing	know	VERB
taxlaw-12356	641	11	those	those	DET
taxlaw-12356	641	12	contributions	contribution	NOUN
taxlaw-12356	641	13	will	will	AUX
taxlaw-12356	641	14	be	be	AUX
taxlaw-12356	641	15	earmarked	earmark	VERB
taxlaw-12356	641	16	for	for	ADP
taxlaw-12356	641	17	that	that	DET
taxlaw-12356	641	18	school.133	school.133	ADV
taxlaw-12356	641	19	in	in	ADP
taxlaw-12356	641	20	some	some	DET
taxlaw-12356	641	21	states	state	NOUN
taxlaw-12356	641	22	,	,	PUNCT
taxlaw-12356	641	23	donors	donor	NOUN
taxlaw-12356	641	24	can	can	AUX
taxlaw-12356	641	25	even	even	ADV
taxlaw-12356	641	26	designate	designate	VERB
taxlaw-12356	641	27	the	the	DET
taxlaw-12356	641	28	specific	specific	ADJ
taxlaw-12356	641	29	student	student	NOUN
taxlaw-12356	641	30	to	to	PART
taxlaw-12356	641	31	receive	receive	VERB
taxlaw-12356	641	32	their	their	PRON
taxlaw-12356	641	33	donation.134	donation.134	PROPN
taxlaw-12356	641	34	schools	school	NOUN
taxlaw-12356	641	35	must	must	AUX
taxlaw-12356	641	36	have	have	VERB
taxlaw-12356	641	37	wealthy	wealthy	ADJ
taxlaw-12356	641	38	students	student	NOUN
taxlaw-12356	641	39	to	to	PART
taxlaw-12356	641	40	benefit	benefit	VERB
taxlaw-12356	641	41	from	from	ADP
taxlaw-12356	641	42	tax	tax	NOUN
taxlaw-12356	641	43	credits	credit	NOUN
taxlaw-12356	641	44	because	because	SCONJ
taxlaw-12356	641	45	,	,	PUNCT
taxlaw-12356	641	46	by	by	ADP
taxlaw-12356	641	47	definition	definition	NOUN
taxlaw-12356	641	48	,	,	PUNCT
taxlaw-12356	641	49	only	only	ADV
taxlaw-12356	641	50	people	people	NOUN
taxlaw-12356	641	51	who	who	PRON
taxlaw-12356	641	52	make	make	VERB
taxlaw-12356	641	53	enough	enough	ADJ
taxlaw-12356	641	54	money	money	NOUN
taxlaw-12356	641	55	to	to	PART
taxlaw-12356	641	56	pay	pay	VERB
taxlaw-12356	641	57	income	income	NOUN
taxlaw-12356	641	58	taxes	taxis	NOUN
taxlaw-12356	641	59	are	be	AUX
taxlaw-12356	641	60	incentivized	incentivize	VERB
taxlaw-12356	641	61	by	by	ADP
taxlaw-12356	641	62	tax	tax	NOUN
taxlaw-12356	641	63	credits	credit	NOUN
taxlaw-12356	641	64	.	.	PUNCT
taxlaw-12356	642	1	to	to	ADP
taxlaw-12356	642	2	a	a	DET
taxlaw-12356	642	3	family	family	NOUN
taxlaw-12356	642	4	who	who	PRON
taxlaw-12356	642	5	pays	pay	VERB
taxlaw-12356	642	6	income	income	NOUN
taxlaw-12356	642	7	tax	tax	NOUN
taxlaw-12356	642	8	,	,	PUNCT
taxlaw-12356	642	9	a	a	DET
taxlaw-12356	642	10	tax	tax	NOUN
taxlaw-12356	642	11	credit	credit	NOUN
taxlaw-12356	642	12	is	be	AUX
taxlaw-12356	642	13	a	a	DET
taxlaw-12356	642	14	form	form	NOUN
taxlaw-12356	642	15	of	of	ADP
taxlaw-12356	642	16	redirecting	redirect	VERB
taxlaw-12356	642	17	tax	tax	NOUN
taxlaw-12356	642	18	dollars	dollar	NOUN
taxlaw-12356	642	19	–	–	PUNCT
taxlaw-12356	642	20	donating	donate	VERB
taxlaw-12356	642	21	one	one	NUM
taxlaw-12356	642	22	dollar	dollar	NOUN
taxlaw-12356	642	23	means	mean	VERB
taxlaw-12356	642	24	a	a	DET
taxlaw-12356	642	25	dollar	dollar	NOUN
taxlaw-12356	642	26	comes	come	VERB
taxlaw-12356	642	27	off	off	ADP
taxlaw-12356	642	28	the	the	DET
taxlaw-12356	642	29	tax	tax	NOUN
taxlaw-12356	642	30	bill	bill	NOUN
taxlaw-12356	642	31	,	,	PUNCT
taxlaw-12356	642	32	and	and	CCONJ
taxlaw-12356	642	33	the	the	DET
taxlaw-12356	642	34	family	family	NOUN
taxlaw-12356	642	35	breaks	break	VERB
taxlaw-12356	642	36	even	even	ADV
taxlaw-12356	642	37	.	.	PUNCT
taxlaw-12356	643	1	but	but	CCONJ
taxlaw-12356	643	2	a	a	DET
taxlaw-12356	643	3	family	family	NOUN
taxlaw-12356	643	4	that	that	PRON
taxlaw-12356	643	5	does	do	AUX
taxlaw-12356	643	6	not	not	PART
taxlaw-12356	643	7	pay	pay	VERB
taxlaw-12356	643	8	income	income	NOUN
taxlaw-12356	643	9	taxes	taxis	NOUN
taxlaw-12356	643	10	loses	lose	VERB
taxlaw-12356	643	11	that	that	PRON
taxlaw-12356	643	12	donated	donate	VERB
taxlaw-12356	643	13	dollar	dollar	NOUN
taxlaw-12356	643	14	;	;	PUNCT
taxlaw-12356	643	15	since	since	SCONJ
taxlaw-12356	643	16	no	no	DET
taxlaw-12356	643	17	income	income	NOUN
taxlaw-12356	643	18	tax	tax	NOUN
taxlaw-12356	643	19	would	would	AUX
taxlaw-12356	643	20	have	have	AUX
taxlaw-12356	643	21	been	be	AUX
taxlaw-12356	643	22	paid	pay	VERB
taxlaw-12356	643	23	either	either	DET
taxlaw-12356	643	24	way	way	NOUN
taxlaw-12356	643	25	,	,	PUNCT
taxlaw-12356	643	26	the	the	DET
taxlaw-12356	643	27	donated	donate	VERB
taxlaw-12356	643	28	dollar	dollar	NOUN
taxlaw-12356	643	29	is	be	AUX
taxlaw-12356	643	30	of	of	ADP
taxlaw-12356	643	31	little	little	ADJ
taxlaw-12356	643	32	benefit	benefit	NOUN
taxlaw-12356	643	33	.	.	PUNCT
taxlaw-12356	644	1	thus	thus	ADV
taxlaw-12356	644	2	,	,	PUNCT
taxlaw-12356	644	3	only	only	ADV
taxlaw-12356	644	4	families	family	NOUN
taxlaw-12356	644	5	who	who	PRON
taxlaw-12356	644	6	pay	pay	VERB
taxlaw-12356	644	7	income	income	NOUN
taxlaw-12356	644	8	taxes	taxis	NOUN
taxlaw-12356	644	9	have	have	VERB
taxlaw-12356	644	10	the	the	DET
taxlaw-12356	644	11	economic	economic	ADJ
taxlaw-12356	644	12	incentive	incentive	NOUN
taxlaw-12356	644	13	to	to	PART
taxlaw-12356	644	14	make	make	VERB
taxlaw-12356	644	15	a	a	DET
taxlaw-12356	644	16	donation	donation	NOUN
taxlaw-12356	644	17	that	that	PRON
taxlaw-12356	644	18	will	will	AUX
taxlaw-12356	644	19	be	be	AUX
taxlaw-12356	644	20	refunded	refund	VERB
taxlaw-12356	644	21	at	at	ADP
taxlaw-12356	644	22	tax	tax	NOUN
taxlaw-12356	644	23	time.135	time.135	NOUN
taxlaw-12356	644	24	because	because	SCONJ
taxlaw-12356	644	25	a	a	DET
taxlaw-12356	644	26	family	family	NOUN
taxlaw-12356	644	27	’s	’s	PART
taxlaw-12356	644	28	income	income	NOUN
taxlaw-12356	644	29	must	must	AUX
taxlaw-12356	644	30	exceed	exceed	VERB
taxlaw-12356	644	31	a	a	DET
taxlaw-12356	644	32	certain	certain	ADJ
taxlaw-12356	644	33	threshold	threshold	NOUN
taxlaw-12356	644	34	to	to	PART
taxlaw-12356	644	35	owe	owe	VERB
taxlaw-12356	644	36	income	income	NOUN
taxlaw-12356	644	37	taxes,136	taxes,136	VERB
taxlaw-12356	644	38	and	and	CCONJ
taxlaw-12356	644	39	the	the	DET
taxlaw-12356	644	40	amount	amount	NOUN
taxlaw-12356	644	41	owed	owe	VERB
taxlaw-12356	644	42	increases	increase	NOUN
taxlaw-12356	644	43	with	with	ADP
taxlaw-12356	644	44	earnings	earning	NOUN
taxlaw-12356	644	45	,	,	PUNCT
taxlaw-12356	644	46	poorer	poor	ADJ
taxlaw-12356	644	47	families	family	NOUN
taxlaw-12356	644	48	have	have	VERB
taxlaw-12356	644	49	no	no	DET
taxlaw-12356	644	50	reason	reason	NOUN
taxlaw-12356	644	51	to	to	PART
taxlaw-12356	644	52	donate	donate	VERB
taxlaw-12356	644	53	to	to	PART
taxlaw-12356	644	54	scholarship	scholarship	VERB
taxlaw-12356	644	55	organizations	organization	NOUN
taxlaw-12356	644	56	.	.	PUNCT
taxlaw-12356	645	1	even	even	ADV
taxlaw-12356	645	2	refundable	refundable	ADJ
taxlaw-12356	645	3	tax	tax	NOUN
taxlaw-12356	645	4	credits	credit	NOUN
taxlaw-12356	645	5	—	—	PUNCT
taxlaw-12356	645	6	which	which	PRON
taxlaw-12356	645	7	reimburse	reimburse	VERB
taxlaw-12356	645	8	filers	filer	NOUN
taxlaw-12356	645	9	with	with	ADP
taxlaw-12356	645	10	no	no	DET
taxlaw-12356	645	11	state	state	NOUN
taxlaw-12356	645	12	tax	tax	NOUN
taxlaw-12356	645	13	liability	liability	NOUN
taxlaw-12356	645	14	for	for	ADP
taxlaw-12356	645	15	the	the	DET
taxlaw-12356	645	16	amount	amount	NOUN
taxlaw-12356	645	17	of	of	ADP
taxlaw-12356	645	18	their	their	PRON
taxlaw-12356	645	19	donation	donation	NOUN
taxlaw-12356	645	20	—	—	PUNCT
taxlaw-12356	645	21	put	put	VERB
taxlaw-12356	645	22	poor	poor	ADJ
taxlaw-12356	645	23	families	family	NOUN
taxlaw-12356	645	24	in	in	ADP
taxlaw-12356	645	25	a	a	DET
taxlaw-12356	645	26	worse	bad	ADJ
taxlaw-12356	645	27	position	position	NOUN
taxlaw-12356	645	28	to	to	PART
taxlaw-12356	645	29	participate	participate	VERB
taxlaw-12356	645	30	.	.	PUNCT
taxlaw-12356	646	1	refundable	refundable	ADJ
taxlaw-12356	646	2	tax	tax	NOUN
taxlaw-12356	646	3	credits	credit	NOUN
taxlaw-12356	646	4	still	still	ADV
taxlaw-12356	646	5	require	require	VERB
taxlaw-12356	646	6	parting	part	VERB
taxlaw-12356	646	7	from	from	ADP
taxlaw-12356	646	8	a	a	DET
taxlaw-12356	646	9	sum	sum	NOUN
taxlaw-12356	646	10	of	of	ADP
taxlaw-12356	646	11	money	money	NOUN
taxlaw-12356	646	12	for	for	ADP
taxlaw-12356	646	13	much	much	ADJ
taxlaw-12356	646	14	of	of	ADP
taxlaw-12356	646	15	the	the	DET
taxlaw-12356	646	16	year	year	NOUN
taxlaw-12356	646	17	,	,	PUNCT
taxlaw-12356	646	18	because	because	SCONJ
taxlaw-12356	646	19	donors	donor	NOUN
taxlaw-12356	646	20	do	do	AUX
taxlaw-12356	646	21	not	not	PART
taxlaw-12356	646	22	receive	receive	VERB
taxlaw-12356	646	23	their	their	PRON
taxlaw-12356	646	24	refund	refund	NOUN
taxlaw-12356	646	25	until	until	ADP
taxlaw-12356	646	26	tax	tax	NOUN
taxlaw-12356	646	27	time	time	NOUN
taxlaw-12356	646	28	the	the	DET
taxlaw-12356	646	29	following	follow	VERB
taxlaw-12356	646	30	year.137	year.137	NOUN
taxlaw-12356	646	31	not	not	PART
taxlaw-12356	646	32	having	have	VERB
taxlaw-12356	646	33	access	access	NOUN
taxlaw-12356	646	34	to	to	ADP
taxlaw-12356	646	35	an	an	DET
taxlaw-12356	646	36	amount	amount	NOUN
taxlaw-12356	646	37	of	of	ADP
taxlaw-12356	646	38	money	money	NOUN
taxlaw-12356	646	39	for	for	ADP
taxlaw-12356	646	40	some	some	DET
taxlaw-12356	646	41	time	time	NOUN
taxlaw-12356	646	42	may	may	AUX
taxlaw-12356	646	43	not	not	PART
taxlaw-12356	646	44	be	be	AUX
taxlaw-12356	646	45	a	a	DET
taxlaw-12356	646	46	problem	problem	NOUN
taxlaw-12356	646	47	for	for	ADP
taxlaw-12356	646	48	families	family	NOUN
taxlaw-12356	646	49	with	with	ADP
taxlaw-12356	646	50	wealth	wealth	NOUN
taxlaw-12356	646	51	beyond	beyond	ADP
taxlaw-12356	646	52	their	their	PRON
taxlaw-12356	646	53	needs	need	NOUN
taxlaw-12356	646	54	,	,	PUNCT
taxlaw-12356	646	55	but	but	CCONJ
taxlaw-12356	646	56	,	,	PUNCT
taxlaw-12356	646	57	for	for	ADP
taxlaw-12356	646	58	others	other	NOUN
taxlaw-12356	646	59	,	,	PUNCT
taxlaw-12356	646	60	it	it	PRON
taxlaw-12356	646	61	is	be	AUX
taxlaw-12356	646	62	likely	likely	ADV
taxlaw-12356	646	63	prohibitive	prohibitive	ADJ
taxlaw-12356	646	64	.	.	PUNCT
taxlaw-12356	647	1	when	when	SCONJ
taxlaw-12356	647	2	donors	donor	NOUN
taxlaw-12356	647	3	can	can	AUX
taxlaw-12356	647	4	designate	designate	VERB
taxlaw-12356	647	5	a	a	DET
taxlaw-12356	647	6	school	school	NOUN
taxlaw-12356	647	7	,	,	PUNCT
taxlaw-12356	647	8	schools	school	NOUN
taxlaw-12356	647	9	already	already	ADV
taxlaw-12356	647	10	attended	attend	VERB
taxlaw-12356	647	11	by	by	ADP
taxlaw-12356	647	12	wealthier	wealthy	ADJ
taxlaw-12356	647	13	families	family	NOUN
taxlaw-12356	647	14	will	will	AUX
taxlaw-12356	647	15	be	be	AUX
taxlaw-12356	647	16	the	the	DET
taxlaw-12356	647	17	ones	one	NOUN
taxlaw-12356	647	18	benefiting	benefit	VERB
taxlaw-12356	647	19	from	from	ADP
taxlaw-12356	647	20	tax	tax	NOUN
taxlaw-12356	647	21	credits	credit	NOUN
taxlaw-12356	647	22	.	.	PUNCT
taxlaw-12356	648	1	schools	school	NOUN
taxlaw-12356	648	2	frame	frame	VERB
taxlaw-12356	648	3	tax	tax	NOUN
taxlaw-12356	648	4	credits	credit	NOUN
taxlaw-12356	648	5	as	as	ADP
taxlaw-12356	648	6	additional	additional	ADJ
taxlaw-12356	648	7	giving	giving	NOUN
taxlaw-12356	648	8	,	,	PUNCT
taxlaw-12356	648	9	which	which	PRON
taxlaw-12356	648	10	is	be	AUX
taxlaw-12356	648	11	natural	natural	ADJ
taxlaw-12356	648	12	to	to	PART
taxlaw-12356	648	13	encourage	encourage	VERB
taxlaw-12356	648	14	at	at	ADP
taxlaw-12356	648	15	a	a	DET
taxlaw-12356	648	16	private	private	ADJ
taxlaw-12356	648	17	school	school	NOUN
taxlaw-12356	648	18	attended	attend	VERB
taxlaw-12356	648	19	by	by	ADP
taxlaw-12356	648	20	the	the	DET
taxlaw-12356	648	21	schools	school	NOUN
taxlaw-12356	648	22	they	they	PRON
taxlaw-12356	648	23	select	select	VERB
taxlaw-12356	648	24	.	.	PUNCT
taxlaw-12356	648	25	”	"	PUNCT
taxlaw-12356	648	26	)	)	PUNCT
taxlaw-12356	648	27	;	;	PUNCT
taxlaw-12356	648	28	isabel	isabel	PROPN
taxlaw-12356	648	29	chou	chou	PROPN
taxlaw-12356	648	30	,	,	PUNCT
taxlaw-12356	648	31	"	"	PUNCT
taxlaw-12356	648	32	opportunity	opportunity	NOUN
taxlaw-12356	648	33	"	"	PUNCT
taxlaw-12356	648	34	for	for	ADP
taxlaw-12356	648	35	all	all	PRON
taxlaw-12356	648	36	?	?	PUNCT
taxlaw-12356	648	37	:	:	PUNCT
taxlaw-12356	648	38	how	how	SCONJ
taxlaw-12356	648	39	tax	tax	NOUN
taxlaw-12356	648	40	credit	credit	NOUN
taxlaw-12356	648	41	scholarships	scholarship	NOUN
taxlaw-12356	648	42	will	will	AUX
taxlaw-12356	648	43	fare	fare	VERB
taxlaw-12356	648	44	in	in	ADP
taxlaw-12356	648	45	new	new	PROPN
taxlaw-12356	648	46	jersey	jersey	PROPN
taxlaw-12356	648	47	,	,	PUNCT
taxlaw-12356	648	48	64	64	NUM
taxlaw-12356	648	49	rutgers	rutgers	PROPN
taxlaw-12356	648	50	l.	l.	PROPN
taxlaw-12356	648	51	rev	rev	PROPN
taxlaw-12356	648	52	.	.	PROPN
taxlaw-12356	648	53	295	295	NUM
taxlaw-12356	648	54	,	,	PUNCT
taxlaw-12356	648	55	300	300	NUM
taxlaw-12356	648	56	(	(	PUNCT
taxlaw-12356	648	57	2011	2011	NUM
taxlaw-12356	648	58	)	)	PUNCT
taxlaw-12356	648	59	(	(	PUNCT
taxlaw-12356	648	60	“	"	PUNCT
taxlaw-12356	648	61	for	for	ADP
taxlaw-12356	648	62	these	these	DET
taxlaw-12356	648	63	parents	parent	NOUN
taxlaw-12356	648	64	,	,	PUNCT
taxlaw-12356	648	65	a	a	DET
taxlaw-12356	648	66	voucher	voucher	NOUN
taxlaw-12356	648	67	or	or	CCONJ
taxlaw-12356	648	68	scholarship	scholarship	NOUN
taxlaw-12356	648	69	would	would	AUX
taxlaw-12356	648	70	provide	provide	VERB
taxlaw-12356	648	71	their	their	PRON
taxlaw-12356	648	72	children	child	NOUN
taxlaw-12356	648	73	with	with	ADP
taxlaw-12356	648	74	an	an	DET
taxlaw-12356	648	75	immediate	immediate	ADJ
taxlaw-12356	648	76	opportunity	opportunity	NOUN
taxlaw-12356	648	77	to	to	PART
taxlaw-12356	648	78	receive	receive	VERB
taxlaw-12356	648	79	a	a	DET
taxlaw-12356	648	80	better	well	ADJ
taxlaw-12356	648	81	education	education	NOUN
taxlaw-12356	648	82	at	at	ADP
taxlaw-12356	648	83	a	a	DET
taxlaw-12356	648	84	private	private	ADJ
taxlaw-12356	648	85	school	school	NOUN
taxlaw-12356	648	86	.	.	PUNCT
taxlaw-12356	648	87	”	"	PUNCT
taxlaw-12356	648	88	)	)	PUNCT
taxlaw-12356	648	89	.	.	PUNCT
taxlaw-12356	649	1	133	133	NUM
taxlaw-12356	649	2	covenant	covenant	ADJ
taxlaw-12356	649	3	christian	christian	PROPN
taxlaw-12356	649	4	school	school	NOUN
taxlaw-12356	649	5	,	,	PUNCT
taxlaw-12356	649	6	supra	supra	PROPN
taxlaw-12356	649	7	note	note	NOUN
taxlaw-12356	649	8	111	111	NUM
taxlaw-12356	649	9	.	.	PUNCT
taxlaw-12356	649	10	134	134	NUM
taxlaw-12356	649	11	this	this	DET
taxlaw-12356	649	12	problem	problem	NOUN
taxlaw-12356	649	13	leads	lead	VERB
taxlaw-12356	649	14	to	to	ADP
taxlaw-12356	649	15	some	some	DET
taxlaw-12356	649	16	tax	tax	NOUN
taxlaw-12356	649	17	credits	credit	NOUN
taxlaw-12356	649	18	’	'	PUNCT
taxlaw-12356	649	19	working	work	VERB
taxlaw-12356	649	20	like	like	ADP
taxlaw-12356	649	21	vouchers	voucher	NOUN
taxlaw-12356	649	22	in	in	ADP
taxlaw-12356	649	23	practice	practice	NOUN
taxlaw-12356	649	24	.	.	PUNCT
taxlaw-12356	650	1	when	when	SCONJ
taxlaw-12356	650	2	donors	donor	NOUN
taxlaw-12356	650	3	can	can	AUX
taxlaw-12356	650	4	designate	designate	VERB
taxlaw-12356	650	5	the	the	DET
taxlaw-12356	650	6	student	student	NOUN
taxlaw-12356	650	7	to	to	PART
taxlaw-12356	650	8	benefit	benefit	VERB
taxlaw-12356	650	9	from	from	ADP
taxlaw-12356	650	10	their	their	PRON
taxlaw-12356	650	11	donation	donation	NOUN
taxlaw-12356	650	12	,	,	PUNCT
taxlaw-12356	650	13	for	for	ADP
taxlaw-12356	650	14	example	example	NOUN
taxlaw-12356	650	15	,	,	PUNCT
taxlaw-12356	650	16	there	there	PRON
taxlaw-12356	650	17	is	be	VERB
taxlaw-12356	650	18	no	no	DET
taxlaw-12356	650	19	difference	difference	NOUN
taxlaw-12356	650	20	between	between	ADP
taxlaw-12356	650	21	that	that	DET
taxlaw-12356	650	22	student	student	NOUN
taxlaw-12356	650	23	receiving	receive	VERB
taxlaw-12356	650	24	a	a	DET
taxlaw-12356	650	25	voucher	voucher	NOUN
taxlaw-12356	650	26	and	and	CCONJ
taxlaw-12356	650	27	receiving	receive	VERB
taxlaw-12356	650	28	an	an	DET
taxlaw-12356	650	29	allocation	allocation	NOUN
taxlaw-12356	650	30	of	of	ADP
taxlaw-12356	650	31	money	money	NOUN
taxlaw-12356	650	32	that	that	PRON
taxlaw-12356	650	33	was	be	AUX
taxlaw-12356	650	34	donated	donate	VERB
taxlaw-12356	650	35	in	in	ADP
taxlaw-12356	650	36	exchange	exchange	NOUN
taxlaw-12356	650	37	for	for	ADP
taxlaw-12356	650	38	a	a	DET
taxlaw-12356	650	39	tax	tax	NOUN
taxlaw-12356	650	40	credit	credit	NOUN
taxlaw-12356	650	41	.	.	PUNCT
taxlaw-12356	651	1	135	135	NUM
taxlaw-12356	651	2	see	see	VERB
taxlaw-12356	651	3	william	william	PROPN
taxlaw-12356	651	4	g.	g.	PROPN
taxlaw-12356	651	5	gale	gale	PROPN
taxlaw-12356	651	6	,	,	PUNCT
taxlaw-12356	651	7	tax	tax	NOUN
taxlaw-12356	651	8	credits	credit	NOUN
taxlaw-12356	651	9	:	:	PUNCT
taxlaw-12356	651	10	social	social	ADJ
taxlaw-12356	651	11	policy	policy	NOUN
taxlaw-12356	651	12	in	in	ADP
taxlaw-12356	651	13	bad	bad	ADJ
taxlaw-12356	651	14	disguise	disguise	NOUN
taxlaw-12356	651	15	,	,	PUNCT
taxlaw-12356	651	16	brookings	brookings	PROPN
taxlaw-12356	651	17	(	(	PUNCT
taxlaw-12356	651	18	february	february	PROPN
taxlaw-12356	651	19	16	16	NUM
taxlaw-12356	651	20	,	,	PUNCT
taxlaw-12356	651	21	1999	1999	NUM
taxlaw-12356	651	22	)	)	PUNCT
taxlaw-12356	651	23	,	,	PUNCT
taxlaw-12356	651	24	https://www.brookings.edu/opinions/tax-credits-social-policy-in-bad-disguise/	https://www.brookings.edu/opinions/tax-credits-social-policy-in-bad-disguise/	PROPN
taxlaw-12356	652	1	[	[	X
taxlaw-12356	652	2	perma.cc/62	perma.cc/62	X
taxlaw-12356	652	3	dh	dh	NOUN
taxlaw-12356	652	4	-	-	PUNCT
taxlaw-12356	652	5	eg92	eg92	PROPN
taxlaw-12356	652	6	]	]	PUNCT
taxlaw-12356	652	7	(	(	PUNCT
taxlaw-12356	652	8	“	"	PUNCT
taxlaw-12356	652	9	unless	unless	SCONJ
taxlaw-12356	652	10	the	the	DET
taxlaw-12356	652	11	credits	credit	NOUN
taxlaw-12356	652	12	are	be	AUX
taxlaw-12356	652	13	refundable	refundable	ADJ
taxlaw-12356	652	14	—	—	PUNCT
taxlaw-12356	652	15	that	that	ADV
taxlaw-12356	652	16	is	be	AUX
taxlaw-12356	652	17	,	,	PUNCT
taxlaw-12356	652	18	unless	unless	SCONJ
taxlaw-12356	652	19	they	they	PRON
taxlaw-12356	652	20	actually	actually	ADV
taxlaw-12356	652	21	give	give	VERB
taxlaw-12356	652	22	people	people	NOUN
taxlaw-12356	652	23	cash	cash	VERB
taxlaw-12356	652	24	back	back	ADV
taxlaw-12356	652	25	instead	instead	ADV
taxlaw-12356	652	26	of	of	ADP
taxlaw-12356	652	27	just	just	ADV
taxlaw-12356	652	28	reducing	reduce	VERB
taxlaw-12356	652	29	tax	tax	NOUN
taxlaw-12356	652	30	liabilities	liability	NOUN
taxlaw-12356	652	31	—	—	PUNCT
taxlaw-12356	652	32	they	they	PRON
taxlaw-12356	652	33	will	will	AUX
taxlaw-12356	652	34	not	not	PART
taxlaw-12356	652	35	help	help	VERB
taxlaw-12356	652	36	low	low	ADJ
taxlaw-12356	652	37	-	-	PUNCT
taxlaw-12356	652	38	income	income	NOUN
taxlaw-12356	652	39	households	household	NOUN
taxlaw-12356	652	40	.	.	PUNCT
taxlaw-12356	652	41	”	"	PUNCT
taxlaw-12356	652	42	)	)	PUNCT
taxlaw-12356	652	43	.	.	PUNCT
taxlaw-12356	653	1	136	136	NUM
taxlaw-12356	653	2	for	for	ADP
taxlaw-12356	653	3	example	example	NOUN
taxlaw-12356	653	4	,	,	PUNCT
taxlaw-12356	653	5	to	to	PART
taxlaw-12356	653	6	owe	owe	VERB
taxlaw-12356	653	7	$	$	SYM
taxlaw-12356	653	8	5,000	5,000	NUM
taxlaw-12356	653	9	(	(	PUNCT
taxlaw-12356	653	10	the	the	DET
taxlaw-12356	653	11	maximum	maximum	ADJ
taxlaw-12356	653	12	tax	tax	NOUN
taxlaw-12356	653	13	refund	refund	NOUN
taxlaw-12356	653	14	under	under	ADP
taxlaw-12356	653	15	georgia	georgia	PROPN
taxlaw-12356	653	16	’s	’s	PART
taxlaw-12356	653	17	private	private	ADJ
taxlaw-12356	653	18	school	school	NOUN
taxlaw-12356	653	19	tax	tax	NOUN
taxlaw-12356	653	20	credit	credit	NOUN
taxlaw-12356	653	21	law	law	NOUN
taxlaw-12356	653	22	)	)	PUNCT
taxlaw-12356	653	23	in	in	ADP
taxlaw-12356	653	24	georgia	georgia	PROPN
taxlaw-12356	653	25	income	income	NOUN
taxlaw-12356	653	26	tax	tax	NOUN
taxlaw-12356	653	27	,	,	PUNCT
taxlaw-12356	653	28	a	a	DET
taxlaw-12356	653	29	family	family	NOUN
taxlaw-12356	653	30	must	must	AUX
taxlaw-12356	653	31	make	make	VERB
taxlaw-12356	653	32	$	$	SYM
taxlaw-12356	653	33	91,000	91,000	NUM
taxlaw-12356	653	34	a	a	DET
taxlaw-12356	653	35	year	year	NOUN
taxlaw-12356	653	36	.	.	PUNCT
taxlaw-12356	654	1	tax	tax	NOUN
taxlaw-12356	654	2	tables	table	NOUN
taxlaw-12356	654	3	&	&	CCONJ
taxlaw-12356	654	4	georgia	georgia	PROPN
taxlaw-12356	654	5	tax	tax	NOUN
taxlaw-12356	654	6	rate	rate	NOUN
taxlaw-12356	654	7	schedule	schedule	NOUN
taxlaw-12356	654	8	,	,	PUNCT
taxlaw-12356	654	9	https://dor.georgia.gov/document/document/2022-tax-tablepdf/download	https://dor.georgia.gov/document/document/2022-tax-tablepdf/download	PROPN
taxlaw-12356	655	1	[	[	X
taxlaw-12356	655	2	perma.cc/m42	perma.cc/m42	NOUN
taxlaw-12356	655	3	a	a	X
taxlaw-12356	655	4	-	-	PUNCT
taxlaw-12356	655	5	yk3d	yk3d	NOUN
taxlaw-12356	655	6	]	]	PUNCT
taxlaw-12356	655	7	.	.	PUNCT
taxlaw-12356	656	1	137	137	NUM
taxlaw-12356	656	2	it	it	PRON
taxlaw-12356	656	3	is	be	AUX
taxlaw-12356	656	4	true	true	ADJ
taxlaw-12356	656	5	that	that	SCONJ
taxlaw-12356	656	6	refundable	refundable	ADJ
taxlaw-12356	656	7	tax	tax	NOUN
taxlaw-12356	656	8	credits	credit	NOUN
taxlaw-12356	656	9	can	can	AUX
taxlaw-12356	656	10	be	be	AUX
taxlaw-12356	656	11	designed	design	VERB
taxlaw-12356	656	12	to	to	PART
taxlaw-12356	656	13	help	help	VERB
taxlaw-12356	656	14	low	low	ADJ
taxlaw-12356	656	15	-	-	PUNCT
taxlaw-12356	656	16	income	income	NOUN
taxlaw-12356	656	17	households	household	NOUN
taxlaw-12356	656	18	.	.	PUNCT
taxlaw-12356	657	1	see	see	VERB
taxlaw-12356	657	2	andrew	andrew	PROPN
taxlaw-12356	657	3	t.	t.	PROPN
taxlaw-12356	657	4	hayashi	hayashi	PROPN
taxlaw-12356	657	5	&	&	CCONJ
taxlaw-12356	657	6	justin	justin	PROPN
taxlaw-12356	657	7	j.	j.	PROPN
taxlaw-12356	657	8	hopkins	hopkins	PROPN
taxlaw-12356	657	9	,	,	PUNCT
taxlaw-12356	657	10	charitable	charitable	ADJ
taxlaw-12356	657	11	tax	tax	NOUN
taxlaw-12356	657	12	deduction	deduction	NOUN
taxlaw-12356	657	13	and	and	CCONJ
taxlaw-12356	657	14	civic	civic	ADJ
taxlaw-12356	657	15	engagement	engagement	NOUN
taxlaw-12356	657	16	,	,	PUNCT
taxlaw-12356	657	17	2023	2023	NUM
taxlaw-12356	657	18	u.	u.	PROPN
taxlaw-12356	657	19	ill	ill	PROPN
taxlaw-12356	657	20	.	.	PUNCT
taxlaw-12356	658	1	l.	l.	PROPN
taxlaw-12356	658	2	rev	rev	PROPN
taxlaw-12356	658	3	.	.	PROPN
taxlaw-12356	658	4	1179	1179	NUM
taxlaw-12356	658	5	,	,	PUNCT
taxlaw-12356	658	6	1179	1179	NUM
taxlaw-12356	658	7	(	(	PUNCT
taxlaw-12356	658	8	2023	2023	NUM
taxlaw-12356	658	9	)	)	PUNCT
taxlaw-12356	658	10	.	.	PUNCT
taxlaw-12356	659	1	as	as	SCONJ
taxlaw-12356	659	2	explained	explain	VERB
taxlaw-12356	659	3	below	below	ADV
taxlaw-12356	659	4	,	,	PUNCT
taxlaw-12356	659	5	even	even	ADV
taxlaw-12356	659	6	though	though	SCONJ
taxlaw-12356	659	7	the	the	DET
taxlaw-12356	659	8	tax	tax	NOUN
taxlaw-12356	659	9	credit	credit	NOUN
taxlaw-12356	659	10	system	system	NOUN
taxlaw-12356	659	11	can	can	AUX
taxlaw-12356	659	12	be	be	AUX
taxlaw-12356	659	13	manipulated	manipulate	VERB
taxlaw-12356	659	14	to	to	PART
taxlaw-12356	659	15	avoid	avoid	VERB
taxlaw-12356	659	16	the	the	DET
taxlaw-12356	659	17	problems	problem	NOUN
taxlaw-12356	659	18	of	of	ADP
taxlaw-12356	659	19	excluding	exclude	VERB
taxlaw-12356	659	20	low	low	ADJ
taxlaw-12356	659	21	-	-	PUNCT
taxlaw-12356	659	22	income	income	NOUN
taxlaw-12356	659	23	households	household	NOUN
taxlaw-12356	659	24	,	,	PUNCT
taxlaw-12356	659	25	direct	direct	ADJ
taxlaw-12356	659	26	funding	funding	NOUN
taxlaw-12356	659	27	is	be	AUX
taxlaw-12356	659	28	a	a	DET
taxlaw-12356	659	29	simpler	simple	ADJ
taxlaw-12356	659	30	and	and	CCONJ
taxlaw-12356	659	31	easier	easy	ADJ
taxlaw-12356	659	32	way	way	NOUN
taxlaw-12356	659	33	to	to	PART
taxlaw-12356	659	34	distribute	distribute	VERB
taxlaw-12356	659	35	school	school	NOUN
taxlaw-12356	659	36	choice	choice	NOUN
taxlaw-12356	659	37	.	.	PUNCT
taxlaw-12356	660	1	columbia	columbia	PROPN
taxlaw-12356	660	2	journal	journal	PROPN
taxlaw-12356	660	3	of	of	ADP
taxlaw-12356	660	4	tax	tax	NOUN
taxlaw-12356	660	5	law	law	NOUN
taxlaw-12356	661	1	[	[	X
taxlaw-12356	661	2	vol	vol	NOUN
taxlaw-12356	661	3	:	:	PUNCT
taxlaw-12356	661	4	15:1	15:1	NUM
taxlaw-12356	661	5	102	102	NUM
taxlaw-12356	661	6	wealthy	wealthy	ADJ
taxlaw-12356	661	7	.	.	PUNCT
taxlaw-12356	662	1	but	but	CCONJ
taxlaw-12356	662	2	at	at	ADP
taxlaw-12356	662	3	a	a	DET
taxlaw-12356	662	4	private	private	ADJ
taxlaw-12356	662	5	school	school	NOUN
taxlaw-12356	662	6	serving	serve	VERB
taxlaw-12356	662	7	a	a	DET
taxlaw-12356	662	8	low	low	ADJ
taxlaw-12356	662	9	-	-	PUNCT
taxlaw-12356	662	10	income	income	NOUN
taxlaw-12356	662	11	population	population	NOUN
taxlaw-12356	662	12	,	,	PUNCT
taxlaw-12356	662	13	which	which	PRON
taxlaw-12356	662	14	may	may	AUX
taxlaw-12356	662	15	charge	charge	VERB
taxlaw-12356	662	16	only	only	ADJ
taxlaw-12356	662	17	nominal	nominal	ADJ
taxlaw-12356	662	18	tuition	tuition	NOUN
taxlaw-12356	662	19	,	,	PUNCT
taxlaw-12356	662	20	fundraising	fundraising	NOUN
taxlaw-12356	662	21	is	be	AUX
taxlaw-12356	662	22	less	less	ADV
taxlaw-12356	662	23	likely	likely	ADJ
taxlaw-12356	662	24	to	to	PART
taxlaw-12356	662	25	come	come	VERB
taxlaw-12356	662	26	from	from	ADP
taxlaw-12356	662	27	parents	parent	NOUN
taxlaw-12356	662	28	of	of	ADP
taxlaw-12356	662	29	attending	attend	VERB
taxlaw-12356	662	30	students.138	students.138	PROPN
taxlaw-12356	662	31	in	in	ADP
taxlaw-12356	662	32	georgia	georgia	PROPN
taxlaw-12356	662	33	,	,	PUNCT
taxlaw-12356	662	34	the	the	DET
taxlaw-12356	662	35	leading	lead	VERB
taxlaw-12356	662	36	scholarship	scholarship	NOUN
taxlaw-12356	662	37	organizations	organization	NOUN
taxlaw-12356	662	38	distribute	distribute	VERB
taxlaw-12356	662	39	scholarships	scholarship	NOUN
taxlaw-12356	662	40	on	on	ADP
taxlaw-12356	662	41	recommendation	recommendation	NOUN
taxlaw-12356	662	42	from	from	ADP
taxlaw-12356	662	43	their	their	PRON
taxlaw-12356	662	44	partner	partner	NOUN
taxlaw-12356	662	45	schools	school	NOUN
taxlaw-12356	662	46	;	;	PUNCT
taxlaw-12356	662	47	scholarship	scholarship	NOUN
taxlaw-12356	662	48	seekers	seeker	NOUN
taxlaw-12356	662	49	generally	generally	ADV
taxlaw-12356	662	50	apply	apply	VERB
taxlaw-12356	662	51	through	through	ADP
taxlaw-12356	662	52	the	the	DET
taxlaw-12356	662	53	admissions	admission	NOUN
taxlaw-12356	662	54	department	department	NOUN
taxlaw-12356	662	55	of	of	ADP
taxlaw-12356	662	56	the	the	DET
taxlaw-12356	662	57	school	school	NOUN
taxlaw-12356	662	58	they	they	PRON
taxlaw-12356	662	59	wish	wish	VERB
taxlaw-12356	662	60	to	to	PART
taxlaw-12356	662	61	attend	attend	VERB
taxlaw-12356	662	62	,	,	PUNCT
taxlaw-12356	662	63	not	not	PART
taxlaw-12356	662	64	through	through	ADP
taxlaw-12356	662	65	the	the	DET
taxlaw-12356	662	66	scholarship	scholarship	NOUN
taxlaw-12356	662	67	organization.139	organization.139	ADV
taxlaw-12356	662	68	even	even	ADV
taxlaw-12356	662	69	though	though	SCONJ
taxlaw-12356	662	70	the	the	DET
taxlaw-12356	662	71	funds	fund	NOUN
taxlaw-12356	662	72	are	be	AUX
taxlaw-12356	662	73	given	give	VERB
taxlaw-12356	662	74	to	to	ADP
taxlaw-12356	662	75	the	the	DET
taxlaw-12356	662	76	school	school	NOUN
taxlaw-12356	662	77	to	to	PART
taxlaw-12356	662	78	be	be	AUX
taxlaw-12356	662	79	used	use	VERB
taxlaw-12356	662	80	as	as	ADP
taxlaw-12356	662	81	scholarships	scholarship	NOUN
taxlaw-12356	662	82	,	,	PUNCT
taxlaw-12356	662	83	the	the	DET
taxlaw-12356	662	84	school	school	NOUN
taxlaw-12356	662	85	retains	retain	VERB
taxlaw-12356	662	86	a	a	DET
taxlaw-12356	662	87	lot	lot	NOUN
taxlaw-12356	662	88	of	of	ADP
taxlaw-12356	662	89	power	power	NOUN
taxlaw-12356	662	90	in	in	ADP
taxlaw-12356	662	91	recommending	recommend	VERB
taxlaw-12356	662	92	scholarship	scholarship	NOUN
taxlaw-12356	662	93	recipients	recipient	NOUN
taxlaw-12356	662	94	,	,	PUNCT
taxlaw-12356	662	95	and	and	CCONJ
taxlaw-12356	662	96	the	the	DET
taxlaw-12356	662	97	money	money	NOUN
taxlaw-12356	662	98	received	receive	VERB
taxlaw-12356	662	99	from	from	ADP
taxlaw-12356	662	100	scholarship	scholarship	NOUN
taxlaw-12356	662	101	organizations	organization	NOUN
taxlaw-12356	662	102	can	can	AUX
taxlaw-12356	662	103	replace	replace	VERB
taxlaw-12356	662	104	parts	part	NOUN
taxlaw-12356	662	105	of	of	ADP
taxlaw-12356	662	106	the	the	DET
taxlaw-12356	662	107	budget	budget	NOUN
taxlaw-12356	662	108	that	that	PRON
taxlaw-12356	662	109	otherwise	otherwise	ADV
taxlaw-12356	662	110	would	would	AUX
taxlaw-12356	662	111	have	have	AUX
taxlaw-12356	662	112	gone	go	VERB
taxlaw-12356	662	113	to	to	ADP
taxlaw-12356	662	114	financial	financial	ADJ
taxlaw-12356	662	115	aid	aid	NOUN
taxlaw-12356	662	116	.	.	PUNCT
taxlaw-12356	663	1	the	the	DET
taxlaw-12356	663	2	money	money	NOUN
taxlaw-12356	663	3	coming	come	VERB
taxlaw-12356	663	4	from	from	ADP
taxlaw-12356	663	5	the	the	DET
taxlaw-12356	663	6	scholarship	scholarship	NOUN
taxlaw-12356	663	7	organization	organization	NOUN
taxlaw-12356	663	8	is	be	AUX
taxlaw-12356	663	9	meant	mean	VERB
taxlaw-12356	663	10	to	to	PART
taxlaw-12356	663	11	be	be	AUX
taxlaw-12356	663	12	used	use	VERB
taxlaw-12356	663	13	for	for	ADP
taxlaw-12356	663	14	scholarships	scholarship	NOUN
taxlaw-12356	663	15	,	,	PUNCT
taxlaw-12356	663	16	but	but	CCONJ
taxlaw-12356	663	17	because	because	SCONJ
taxlaw-12356	663	18	the	the	DET
taxlaw-12356	663	19	money	money	NOUN
taxlaw-12356	663	20	comes	come	VERB
taxlaw-12356	663	21	from	from	ADP
taxlaw-12356	663	22	a	a	DET
taxlaw-12356	663	23	private	private	ADJ
taxlaw-12356	663	24	organization	organization	NOUN
taxlaw-12356	663	25	,	,	PUNCT
taxlaw-12356	663	26	and	and	CCONJ
taxlaw-12356	663	27	because	because	SCONJ
taxlaw-12356	663	28	the	the	DET
taxlaw-12356	663	29	school	school	NOUN
taxlaw-12356	663	30	has	have	VERB
taxlaw-12356	663	31	so	so	ADV
taxlaw-12356	663	32	much	much	ADJ
taxlaw-12356	663	33	control	control	NOUN
taxlaw-12356	663	34	over	over	ADP
taxlaw-12356	663	35	how	how	SCONJ
taxlaw-12356	663	36	it	it	PRON
taxlaw-12356	663	37	is	be	AUX
taxlaw-12356	663	38	used	use	VERB
taxlaw-12356	663	39	,	,	PUNCT
taxlaw-12356	663	40	the	the	DET
taxlaw-12356	663	41	money	money	NOUN
taxlaw-12356	663	42	may	may	AUX
taxlaw-12356	663	43	go	go	VERB
taxlaw-12356	663	44	to	to	PART
taxlaw-12356	663	45	fund	fund	VERB
taxlaw-12356	663	46	tuition	tuition	NOUN
taxlaw-12356	663	47	for	for	ADP
taxlaw-12356	663	48	students	student	NOUN
taxlaw-12356	663	49	who	who	PRON
taxlaw-12356	663	50	could	could	AUX
taxlaw-12356	663	51	have	have	AUX
taxlaw-12356	663	52	paid	pay	VERB
taxlaw-12356	663	53	on	on	ADP
taxlaw-12356	663	54	their	their	PRON
taxlaw-12356	663	55	own	own	ADJ
taxlaw-12356	663	56	,	,	PUNCT
taxlaw-12356	663	57	which	which	PRON
taxlaw-12356	663	58	over	over	ADP
taxlaw-12356	663	59	time	time	NOUN
taxlaw-12356	663	60	keeps	keep	VERB
taxlaw-12356	663	61	tuition	tuition	NOUN
taxlaw-12356	663	62	low	low	ADJ
taxlaw-12356	663	63	and	and	CCONJ
taxlaw-12356	663	64	serves	serve	VERB
taxlaw-12356	663	65	as	as	ADP
taxlaw-12356	663	66	an	an	DET
taxlaw-12356	663	67	extra	extra	ADJ
taxlaw-12356	663	68	stream	stream	NOUN
taxlaw-12356	663	69	of	of	ADP
taxlaw-12356	663	70	revenue	revenue	NOUN
taxlaw-12356	663	71	for	for	ADP
taxlaw-12356	663	72	the	the	DET
taxlaw-12356	663	73	school	school	NOUN
taxlaw-12356	663	74	.	.	PUNCT
taxlaw-12356	664	1	in	in	ADP
taxlaw-12356	664	2	many	many	ADJ
taxlaw-12356	664	3	states	state	NOUN
taxlaw-12356	664	4	,	,	PUNCT
taxlaw-12356	664	5	including	include	VERB
taxlaw-12356	664	6	georgia	georgia	PROPN
taxlaw-12356	664	7	,	,	PUNCT
taxlaw-12356	664	8	there	there	PRON
taxlaw-12356	664	9	is	be	VERB
taxlaw-12356	664	10	no	no	DET
taxlaw-12356	664	11	wealth	wealth	NOUN
taxlaw-12356	664	12	-	-	PUNCT
taxlaw-12356	664	13	based	base	VERB
taxlaw-12356	664	14	eligibility	eligibility	NOUN
taxlaw-12356	664	15	requirement	requirement	NOUN
taxlaw-12356	664	16	for	for	ADP
taxlaw-12356	664	17	a	a	DET
taxlaw-12356	664	18	scholarship	scholarship	NOUN
taxlaw-12356	664	19	,	,	PUNCT
taxlaw-12356	664	20	so	so	CCONJ
taxlaw-12356	664	21	if	if	SCONJ
taxlaw-12356	664	22	donations	donation	NOUN
taxlaw-12356	664	23	to	to	ADP
taxlaw-12356	664	24	a	a	DET
taxlaw-12356	664	25	school	school	NOUN
taxlaw-12356	664	26	exceed	exceed	VERB
taxlaw-12356	664	27	student	student	NOUN
taxlaw-12356	664	28	need	need	NOUN
taxlaw-12356	664	29	,	,	PUNCT
taxlaw-12356	664	30	the	the	DET
taxlaw-12356	664	31	school	school	NOUN
taxlaw-12356	664	32	can	can	AUX
taxlaw-12356	664	33	allocate	allocate	VERB
taxlaw-12356	664	34	the	the	DET
taxlaw-12356	664	35	excess	excess	ADJ
taxlaw-12356	664	36	funds	fund	NOUN
taxlaw-12356	664	37	among	among	ADP
taxlaw-12356	664	38	other	other	ADJ
taxlaw-12356	664	39	students	student	NOUN
taxlaw-12356	664	40	or	or	CCONJ
taxlaw-12356	664	41	reduce	reduce	VERB
taxlaw-12356	664	42	tuition	tuition	NOUN
taxlaw-12356	664	43	generally	generally	ADV
taxlaw-12356	664	44	.	.	PUNCT
taxlaw-12356	665	1	in	in	ADP
taxlaw-12356	665	2	that	that	DET
taxlaw-12356	665	3	case	case	NOUN
taxlaw-12356	665	4	,	,	PUNCT
taxlaw-12356	665	5	there	there	PRON
taxlaw-12356	665	6	is	be	VERB
taxlaw-12356	665	7	no	no	DET
taxlaw-12356	665	8	reason	reason	NOUN
taxlaw-12356	665	9	to	to	PART
taxlaw-12356	665	10	redistribute	redistribute	VERB
taxlaw-12356	665	11	excess	excess	ADJ
taxlaw-12356	665	12	funds	fund	NOUN
taxlaw-12356	665	13	to	to	ADP
taxlaw-12356	665	14	students	student	NOUN
taxlaw-12356	665	15	with	with	ADP
taxlaw-12356	665	16	need	need	NOUN
taxlaw-12356	665	17	at	at	ADP
taxlaw-12356	665	18	other	other	ADJ
taxlaw-12356	665	19	schools	school	NOUN
taxlaw-12356	665	20	.	.	PUNCT
taxlaw-12356	666	1	in	in	ADP
taxlaw-12356	666	2	fact	fact	NOUN
taxlaw-12356	666	3	,	,	PUNCT
taxlaw-12356	666	4	it	it	PRON
taxlaw-12356	666	5	would	would	AUX
taxlaw-12356	666	6	be	be	AUX
taxlaw-12356	666	7	unwise	unwise	ADJ
taxlaw-12356	666	8	to	to	PART
taxlaw-12356	666	9	do	do	VERB
taxlaw-12356	666	10	so	so	ADV
taxlaw-12356	666	11	.	.	PUNCT
taxlaw-12356	667	1	the	the	DET
taxlaw-12356	667	2	school	school	NOUN
taxlaw-12356	667	3	is	be	AUX
taxlaw-12356	667	4	better	well	ADJ
taxlaw-12356	667	5	off	off	ADP
taxlaw-12356	667	6	reducing	reduce	VERB
taxlaw-12356	667	7	its	its	PRON
taxlaw-12356	667	8	own	own	ADJ
taxlaw-12356	667	9	tuition	tuition	NOUN
taxlaw-12356	667	10	or	or	CCONJ
taxlaw-12356	667	11	otherwise	otherwise	ADV
taxlaw-12356	667	12	taking	take	VERB
taxlaw-12356	667	13	advantage	advantage	NOUN
taxlaw-12356	667	14	of	of	ADP
taxlaw-12356	667	15	the	the	DET
taxlaw-12356	667	16	new	new	ADJ
taxlaw-12356	667	17	revenue	revenue	NOUN
taxlaw-12356	667	18	stream	stream	NOUN
taxlaw-12356	667	19	internally	internally	ADV
taxlaw-12356	667	20	.	.	PUNCT
taxlaw-12356	668	1	since	since	SCONJ
taxlaw-12356	668	2	money	money	NOUN
taxlaw-12356	668	3	is	be	AUX
taxlaw-12356	668	4	fungible	fungible	ADJ
taxlaw-12356	668	5	,	,	PUNCT
taxlaw-12356	668	6	schools	school	NOUN
taxlaw-12356	668	7	will	will	AUX
taxlaw-12356	668	8	naturally	naturally	ADV
taxlaw-12356	668	9	reduce	reduce	VERB
taxlaw-12356	668	10	tuition	tuition	NOUN
taxlaw-12356	668	11	or	or	CCONJ
taxlaw-12356	668	12	otherwise	otherwise	ADV
taxlaw-12356	668	13	improve	improve	VERB
taxlaw-12356	668	14	the	the	DET
taxlaw-12356	668	15	school	school	NOUN
taxlaw-12356	668	16	when	when	SCONJ
taxlaw-12356	668	17	provided	provide	VERB
taxlaw-12356	668	18	with	with	ADP
taxlaw-12356	668	19	another	another	DET
taxlaw-12356	668	20	revenue	revenue	NOUN
taxlaw-12356	668	21	stream.140	stream.140	ADJ
taxlaw-12356	668	22	tax	tax	NOUN
taxlaw-12356	668	23	credits	credit	NOUN
taxlaw-12356	668	24	thus	thus	ADV
taxlaw-12356	668	25	have	have	VERB
taxlaw-12356	668	26	the	the	DET
taxlaw-12356	668	27	effect	effect	NOUN
taxlaw-12356	668	28	of	of	ADP
taxlaw-12356	668	29	driving	drive	VERB
taxlaw-12356	668	30	down	down	ADP
taxlaw-12356	668	31	tuition	tuition	NOUN
taxlaw-12356	668	32	costs	cost	NOUN
taxlaw-12356	668	33	at	at	ADP
taxlaw-12356	668	34	private	private	ADJ
taxlaw-12356	668	35	schools	school	NOUN
taxlaw-12356	668	36	already	already	ADV
taxlaw-12356	668	37	attended	attend	VERB
taxlaw-12356	668	38	by	by	ADP
taxlaw-12356	668	39	the	the	DET
taxlaw-12356	668	40	wealthy	wealthy	ADJ
taxlaw-12356	668	41	.	.	PUNCT
taxlaw-12356	669	1	the	the	DET
taxlaw-12356	669	2	available	available	ADJ
taxlaw-12356	669	3	data	datum	NOUN
taxlaw-12356	669	4	in	in	ADP
taxlaw-12356	669	5	georgia	georgia	PROPN
taxlaw-12356	669	6	bears	bear	VERB
taxlaw-12356	669	7	this	this	PRON
taxlaw-12356	669	8	out	out	ADP
taxlaw-12356	669	9	.	.	PUNCT
taxlaw-12356	670	1	the	the	DET
taxlaw-12356	670	2	138	138	NUM
taxlaw-12356	670	3	according	accord	VERB
taxlaw-12356	670	4	to	to	ADP
taxlaw-12356	670	5	the	the	DET
taxlaw-12356	670	6	u.s	u.s	PROPN
taxlaw-12356	670	7	.	.	PROPN
taxlaw-12356	670	8	department	department	PROPN
taxlaw-12356	670	9	of	of	ADP
taxlaw-12356	670	10	education	education	NOUN
taxlaw-12356	670	11	,	,	PUNCT
taxlaw-12356	670	12	the	the	DET
taxlaw-12356	670	13	percentage	percentage	NOUN
taxlaw-12356	670	14	of	of	ADP
taxlaw-12356	670	15	parents	parent	NOUN
taxlaw-12356	670	16	who	who	PRON
taxlaw-12356	670	17	report	report	VERB
taxlaw-12356	670	18	participating	participate	VERB
taxlaw-12356	670	19	in	in	ADP
taxlaw-12356	670	20	school	school	NOUN
taxlaw-12356	670	21	fundraising	fundraising	NOUN
taxlaw-12356	670	22	is	be	AUX
taxlaw-12356	670	23	over	over	ADP
taxlaw-12356	670	24	twenty	twenty	NUM
taxlaw-12356	670	25	points	point	NOUN
taxlaw-12356	670	26	higher	high	ADJ
taxlaw-12356	670	27	for	for	ADP
taxlaw-12356	670	28	parents	parent	NOUN
taxlaw-12356	670	29	at	at	ADP
taxlaw-12356	670	30	or	or	CCONJ
taxlaw-12356	670	31	above	above	ADP
taxlaw-12356	670	32	the	the	DET
taxlaw-12356	670	33	poverty	poverty	NOUN
taxlaw-12356	670	34	threshold	threshold	NOUN
taxlaw-12356	670	35	than	than	SCONJ
taxlaw-12356	670	36	it	it	PRON
taxlaw-12356	670	37	is	be	AUX
taxlaw-12356	670	38	for	for	ADP
taxlaw-12356	670	39	parents	parent	NOUN
taxlaw-12356	670	40	below	below	ADP
taxlaw-12356	670	41	it	it	PRON
taxlaw-12356	670	42	.	.	PUNCT
taxlaw-12356	671	1	the	the	DET
taxlaw-12356	671	2	percentage	percentage	NOUN
taxlaw-12356	671	3	of	of	ADP
taxlaw-12356	671	4	parents	parent	NOUN
taxlaw-12356	671	5	participating	participate	VERB
taxlaw-12356	671	6	in	in	ADP
taxlaw-12356	671	7	school	school	NOUN
taxlaw-12356	671	8	fundraising	fundraising	NOUN
taxlaw-12356	671	9	also	also	ADV
taxlaw-12356	671	10	increases	increase	VERB
taxlaw-12356	671	11	with	with	ADP
taxlaw-12356	671	12	level	level	NOUN
taxlaw-12356	671	13	of	of	ADP
taxlaw-12356	671	14	parent	parent	NOUN
taxlaw-12356	671	15	education	education	NOUN
taxlaw-12356	671	16	.	.	PUNCT
taxlaw-12356	672	1	rachel	rachel	PROPN
taxlaw-12356	672	2	hanson	hanson	PROPN
taxlaw-12356	672	3	and	and	CCONJ
taxlaw-12356	672	4	chris	chris	PROPN
taxlaw-12356	672	5	pugliese	pugliese	PROPN
taxlaw-12356	672	6	,	,	PUNCT
taxlaw-12356	672	7	parent	parent	NOUN
taxlaw-12356	672	8	and	and	CCONJ
taxlaw-12356	672	9	family	family	NOUN
taxlaw-12356	672	10	involvement	involvement	NOUN
taxlaw-12356	672	11	in	in	ADP
taxlaw-12356	672	12	education	education	NOUN
taxlaw-12356	672	13	:	:	PUNCT
taxlaw-12356	672	14	2019	2019	NUM
taxlaw-12356	672	15	(	(	PUNCT
taxlaw-12356	672	16	nces	nce	NOUN
taxlaw-12356	672	17	2020	2020	NUM
taxlaw-12356	672	18	-	-	SYM
taxlaw-12356	672	19	076	076	NUM
taxlaw-12356	672	20	)	)	PUNCT
taxlaw-12356	672	21	.	.	PUNCT
taxlaw-12356	673	1	u.s	u.s	PROPN
taxlaw-12356	673	2	.	.	PROPN
taxlaw-12356	673	3	department	department	PROPN
taxlaw-12356	673	4	of	of	ADP
taxlaw-12356	673	5	education	education	PROPN
taxlaw-12356	673	6	:	:	PUNCT
taxlaw-12356	673	7	national	national	ADJ
taxlaw-12356	673	8	center	center	NOUN
taxlaw-12356	673	9	for	for	ADP
taxlaw-12356	673	10	education	education	NOUN
taxlaw-12356	673	11	statistics	statistic	NOUN
taxlaw-12356	673	12	,	,	PUNCT
taxlaw-12356	673	13	parent	parent	NOUN
taxlaw-12356	673	14	and	and	CCONJ
taxlaw-12356	673	15	family	family	NOUN
taxlaw-12356	673	16	involvement	involvement	NOUN
taxlaw-12356	673	17	in	in	ADP
taxlaw-12356	673	18	education	education	NOUN
taxlaw-12356	673	19	:	:	PUNCT
taxlaw-12356	673	20	2019	2019	NUM
taxlaw-12356	673	21	,	,	PUNCT
taxlaw-12356	673	22	a-5	a-5	PROPN
taxlaw-12356	673	23	(	(	PUNCT
taxlaw-12356	673	24	2020	2020	NUM
taxlaw-12356	673	25	)	)	PUNCT
taxlaw-12356	673	26	https://nc	https://nc	VERB
taxlaw-12356	674	1	es.ed.gov/pubs2020/2020076full.pdf	es.ed.gov/pubs2020/2020076full.pdf	NOUN
taxlaw-12356	675	1	[	[	X
taxlaw-12356	675	2	perma.cc/u332-lysw	perma.cc/u332-lysw	ADJ
taxlaw-12356	675	3	]	]	X
taxlaw-12356	675	4	.	.	PUNCT
taxlaw-12356	676	1	139	139	NUM
taxlaw-12356	676	2	georgia	georgia	PROPN
taxlaw-12356	676	3	goal	goal	NOUN
taxlaw-12356	676	4	scholarship	scholarship	NOUN
taxlaw-12356	676	5	program	program	PROPN
taxlaw-12356	676	6	inc	inc	PROPN
taxlaw-12356	676	7	[	[	X
taxlaw-12356	676	8	scholarship	scholarship	NOUN
taxlaw-12356	676	9	process	process	NOUN
taxlaw-12356	676	10	]	]	PUNCT
taxlaw-12356	676	11	https://www.goalscholars	https://www.goalscholar	VERB
taxlaw-12356	676	12	hip.org/for_parents/page/scholarship-process	hip.org/for_parents/page/scholarship-process	VERB
taxlaw-12356	677	1	[	[	X
taxlaw-12356	677	2	perma.cc/72d2-3m63	perma.cc/72d2-3m63	X
taxlaw-12356	677	3	]	]	X
taxlaw-12356	677	4	;	;	PUNCT
taxlaw-12356	677	5	apogee	apogee	NOUN
taxlaw-12356	677	6	scholarship	scholarship	NOUN
taxlaw-12356	677	7	fund	fund	PROPN
taxlaw-12356	677	8	:	:	PUNCT
taxlaw-12356	677	9	how	how	SCONJ
taxlaw-12356	677	10	to	to	PART
taxlaw-12356	677	11	apply	apply	VERB
taxlaw-12356	677	12	for	for	ADP
taxlaw-12356	677	13	scholarships	scholarship	NOUN
taxlaw-12356	677	14	https://www.apogee123.org/info/scholarships	https://www.apogee123.org/info/scholarship	NOUN
taxlaw-12356	677	15	[	[	X
taxlaw-12356	677	16	perma.c	perma.c	INTJ
taxlaw-12356	677	17	c/5x4j	c/5x4j	NOUN
taxlaw-12356	677	18	-	-	PUNCT
taxlaw-12356	677	19	qtvr	qtvr	NOUN
taxlaw-12356	677	20	]	]	PUNCT
taxlaw-12356	677	21	.	.	PUNCT
taxlaw-12356	678	1	this	this	PRON
taxlaw-12356	678	2	also	also	ADV
taxlaw-12356	678	3	means	mean	VERB
taxlaw-12356	678	4	that	that	SCONJ
taxlaw-12356	678	5	if	if	SCONJ
taxlaw-12356	678	6	a	a	DET
taxlaw-12356	678	7	school	school	NOUN
taxlaw-12356	678	8	does	do	AUX
taxlaw-12356	678	9	not	not	PART
taxlaw-12356	678	10	partner	partner	VERB
taxlaw-12356	678	11	with	with	ADP
taxlaw-12356	678	12	an	an	DET
taxlaw-12356	678	13	sso	sso	NOUN
taxlaw-12356	678	14	,	,	PUNCT
taxlaw-12356	678	15	it	it	PRON
taxlaw-12356	678	16	can	can	AUX
taxlaw-12356	678	17	not	not	PART
taxlaw-12356	678	18	receive	receive	VERB
taxlaw-12356	678	19	scholarship	scholarship	NOUN
taxlaw-12356	678	20	money	money	NOUN
taxlaw-12356	678	21	from	from	ADP
taxlaw-12356	678	22	the	the	DET
taxlaw-12356	678	23	tax	tax	NOUN
taxlaw-12356	678	24	credit	credit	NOUN
taxlaw-12356	678	25	program	program	NOUN
taxlaw-12356	678	26	.	.	PUNCT
taxlaw-12356	679	1	georgia	georgia	PROPN
taxlaw-12356	679	2	’s	’s	PART
taxlaw-12356	679	3	seven	seven	NUM
taxlaw-12356	679	4	largest	large	ADJ
taxlaw-12356	679	5	ssos	sso	NOUN
taxlaw-12356	679	6	,	,	PUNCT
taxlaw-12356	679	7	which	which	PRON
taxlaw-12356	679	8	accounted	account	VERB
taxlaw-12356	679	9	for	for	ADP
taxlaw-12356	679	10	89	89	NUM
taxlaw-12356	679	11	%	%	NOUN
taxlaw-12356	679	12	of	of	ADP
taxlaw-12356	679	13	donations	donation	NOUN
taxlaw-12356	679	14	and	and	CCONJ
taxlaw-12356	679	15	90	90	NUM
taxlaw-12356	679	16	%	%	NOUN
taxlaw-12356	679	17	of	of	ADP
taxlaw-12356	679	18	scholarships	scholarship	NOUN
taxlaw-12356	679	19	from	from	ADP
taxlaw-12356	679	20	2017–19	2017–19	NOUN
taxlaw-12356	679	21	,	,	PUNCT
taxlaw-12356	679	22	list	list	NOUN
taxlaw-12356	679	23	over	over	ADP
taxlaw-12356	679	24	500	500	NUM
taxlaw-12356	679	25	partner	partner	NOUN
taxlaw-12356	679	26	schools	school	NOUN
taxlaw-12356	679	27	on	on	ADP
taxlaw-12356	679	28	their	their	PRON
taxlaw-12356	679	29	websites	website	NOUN
taxlaw-12356	679	30	.	.	PUNCT
taxlaw-12356	680	1	greg	greg	PROPN
taxlaw-12356	680	2	s.	s.	PROPN
taxlaw-12356	680	3	griffin	griffin	PROPN
taxlaw-12356	680	4	&	&	CCONJ
taxlaw-12356	680	5	leslie	leslie	PROPN
taxlaw-12356	680	6	mcguire	mcguire	PROPN
taxlaw-12356	680	7	,	,	PUNCT
taxlaw-12356	680	8	special	special	ADJ
taxlaw-12356	680	9	report	report	NOUN
taxlaw-12356	680	10	on	on	ADP
taxlaw-12356	680	11	qualified	qualified	ADJ
taxlaw-12356	680	12	education	education	NOUN
taxlaw-12356	680	13	expense	expense	NOUN
taxlaw-12356	680	14	credit	credit	NOUN
taxlaw-12356	680	15	and	and	CCONJ
taxlaw-12356	680	16	student	student	NOUN
taxlaw-12356	680	17	scholarship	scholarship	NOUN
taxlaw-12356	680	18	program	program	NOUN
taxlaw-12356	680	19	,	,	PUNCT
taxlaw-12356	680	20	ga	ga	PROPN
taxlaw-12356	680	21	.	.	PROPN
taxlaw-12356	680	22	dep’t	dep’t	PROPN
taxlaw-12356	680	23	of	of	ADP
taxlaw-12356	680	24	audits	audits	NOUN
taxlaw-12356	680	25	and	and	CCONJ
taxlaw-12356	680	26	accounts	account	VERB
taxlaw-12356	680	27	performance	performance	NOUN
taxlaw-12356	680	28	audit	audit	NOUN
taxlaw-12356	680	29	div	div	PROPN
taxlaw-12356	680	30	.	.	PROPN
taxlaw-12356	680	31	,	,	PUNCT
taxlaw-12356	680	32	6	6	NUM
taxlaw-12356	680	33	(	(	PUNCT
taxlaw-12356	680	34	2021	2021	NUM
taxlaw-12356	680	35	)	)	PUNCT
taxlaw-12356	680	36	,	,	PUNCT
taxlaw-12356	681	1	https://www.audits.ga.gov/reportsearch/download/25619	https://www.audits.ga.gov/reportsearch/download/25619	X
taxlaw-12356	682	1	[	[	X
taxlaw-12356	682	2	p	p	X
taxlaw-12356	682	3	erma.cc/p584-9z25	erma.cc/p584-9z25	NOUN
taxlaw-12356	682	4	]	]	X
taxlaw-12356	682	5	(	(	PUNCT
taxlaw-12356	682	6	state	state	NOUN
taxlaw-12356	682	7	auditors	auditor	NOUN
taxlaw-12356	682	8	could	could	AUX
taxlaw-12356	682	9	not	not	PART
taxlaw-12356	682	10	determine	determine	VERB
taxlaw-12356	682	11	what	what	PRON
taxlaw-12356	682	12	“	"	PUNCT
taxlaw-12356	682	13	percentage	percentage	NOUN
taxlaw-12356	682	14	of	of	ADP
taxlaw-12356	682	15	private	private	ADJ
taxlaw-12356	682	16	schools	school	NOUN
taxlaw-12356	682	17	in	in	ADP
taxlaw-12356	682	18	the	the	DET
taxlaw-12356	682	19	state	state	NOUN
taxlaw-12356	682	20	this	this	PRON
taxlaw-12356	682	21	represents	represent	VERB
taxlaw-12356	682	22	,	,	PUNCT
taxlaw-12356	682	23	however	however	ADV
taxlaw-12356	682	24	,	,	PUNCT
taxlaw-12356	682	25	because	because	SCONJ
taxlaw-12356	682	26	gadoe	gadoe	NOUN
taxlaw-12356	682	27	does	do	AUX
taxlaw-12356	682	28	not	not	PART
taxlaw-12356	682	29	maintain	maintain	VERB
taxlaw-12356	682	30	an	an	DET
taxlaw-12356	682	31	accurate	accurate	ADJ
taxlaw-12356	682	32	and	and	CCONJ
taxlaw-12356	682	33	complete	complete	ADJ
taxlaw-12356	682	34	list	list	NOUN
taxlaw-12356	682	35	of	of	ADP
taxlaw-12356	682	36	all	all	DET
taxlaw-12356	682	37	private	private	ADJ
taxlaw-12356	682	38	schools	school	NOUN
taxlaw-12356	682	39	operating	operate	VERB
taxlaw-12356	682	40	in	in	ADP
taxlaw-12356	682	41	the	the	DET
taxlaw-12356	682	42	state	state	NOUN
taxlaw-12356	682	43	.	.	PUNCT
taxlaw-12356	682	44	”	"	PUNCT
taxlaw-12356	682	45	)	)	PUNCT
taxlaw-12356	682	46	.	.	PUNCT
taxlaw-12356	683	1	140	140	NUM
taxlaw-12356	683	2	we	we	PRON
taxlaw-12356	683	3	recognize	recognize	VERB
taxlaw-12356	683	4	that	that	SCONJ
taxlaw-12356	683	5	the	the	DET
taxlaw-12356	683	6	question	question	NOUN
taxlaw-12356	683	7	of	of	ADP
taxlaw-12356	683	8	how	how	SCONJ
taxlaw-12356	683	9	much	much	ADJ
taxlaw-12356	683	10	of	of	ADP
taxlaw-12356	683	11	a	a	DET
taxlaw-12356	683	12	subsidy	subsidy	NOUN
taxlaw-12356	683	13	for	for	ADP
taxlaw-12356	683	14	the	the	DET
taxlaw-12356	683	15	wealthy	wealthy	ADJ
taxlaw-12356	683	16	is	be	AUX
taxlaw-12356	683	17	present	present	ADJ
taxlaw-12356	683	18	varies	varie	NOUN
taxlaw-12356	683	19	from	from	ADP
taxlaw-12356	683	20	state	state	NOUN
taxlaw-12356	683	21	program	program	NOUN
taxlaw-12356	683	22	to	to	ADP
taxlaw-12356	683	23	state	state	NOUN
taxlaw-12356	683	24	program	program	NOUN
taxlaw-12356	683	25	.	.	PUNCT
taxlaw-12356	684	1	some	some	DET
taxlaw-12356	684	2	states	state	NOUN
taxlaw-12356	684	3	,	,	PUNCT
taxlaw-12356	684	4	like	like	ADP
taxlaw-12356	684	5	georgia	georgia	PROPN
taxlaw-12356	684	6	and	and	CCONJ
taxlaw-12356	684	7	arizona	arizona	PROPN
taxlaw-12356	684	8	,	,	PUNCT
taxlaw-12356	684	9	have	have	VERB
taxlaw-12356	684	10	no	no	DET
taxlaw-12356	684	11	means	mean	NOUN
taxlaw-12356	684	12	testing	test	VERB
taxlaw-12356	684	13	at	at	ADV
taxlaw-12356	684	14	all	all	ADV
taxlaw-12356	684	15	,	,	PUNCT
taxlaw-12356	684	16	and	and	CCONJ
taxlaw-12356	684	17	other	other	ADJ
taxlaw-12356	684	18	have	have	VERB
taxlaw-12356	684	19	very	very	ADV
taxlaw-12356	684	20	diverse	diverse	ADJ
taxlaw-12356	684	21	factors	factor	NOUN
taxlaw-12356	684	22	,	,	PUNCT
taxlaw-12356	684	23	some	some	PRON
taxlaw-12356	684	24	of	of	ADP
taxlaw-12356	684	25	which	which	PRON
taxlaw-12356	684	26	functionally	functionally	ADV
taxlaw-12356	684	27	limit	limit	VERB
taxlaw-12356	684	28	the	the	DET
taxlaw-12356	684	29	program	program	NOUN
taxlaw-12356	684	30	to	to	ADP
taxlaw-12356	684	31	the	the	DET
taxlaw-12356	684	32	middle	middle	ADJ
taxlaw-12356	684	33	class	class	NOUN
taxlaw-12356	684	34	or	or	CCONJ
taxlaw-12356	684	35	lower	low	ADJ
taxlaw-12356	684	36	.	.	PUNCT
taxlaw-12356	685	1	but	but	CCONJ
taxlaw-12356	685	2	it	it	PRON
taxlaw-12356	685	3	seems	seem	VERB
taxlaw-12356	685	4	to	to	ADP
taxlaw-12356	685	5	us	we	PRON
taxlaw-12356	685	6	that	that	SCONJ
taxlaw-12356	685	7	all	all	DET
taxlaw-12356	685	8	tuition	tuition	NOUN
taxlaw-12356	685	9	tax	tax	NOUN
taxlaw-12356	685	10	credit	credit	NOUN
taxlaw-12356	685	11	programs	program	NOUN
taxlaw-12356	685	12	exclude	exclude	VERB
taxlaw-12356	685	13	the	the	DET
taxlaw-12356	685	14	poor	poor	ADJ
taxlaw-12356	685	15	who	who	PRON
taxlaw-12356	685	16	pay	pay	VERB
taxlaw-12356	685	17	no	no	DET
taxlaw-12356	685	18	taxes	taxis	NOUN
taxlaw-12356	685	19	;	;	PUNCT
taxlaw-12356	685	20	these	these	DET
taxlaw-12356	685	21	programs	program	NOUN
taxlaw-12356	685	22	are	be	AUX
taxlaw-12356	685	23	not	not	PART
taxlaw-12356	685	24	subsidies	subsidy	NOUN
taxlaw-12356	685	25	for	for	ADP
taxlaw-12356	685	26	the	the	DET
taxlaw-12356	685	27	wealthy	wealthy	ADJ
taxlaw-12356	685	28	only	only	ADV
taxlaw-12356	685	29	,	,	PUNCT
taxlaw-12356	685	30	but	but	CCONJ
taxlaw-12356	685	31	the	the	DET
taxlaw-12356	685	32	middle	middle	ADJ
taxlaw-12356	685	33	class	class	NOUN
taxlaw-12356	685	34	as	as	ADV
taxlaw-12356	685	35	well	well	ADV
taxlaw-12356	685	36	.	.	PUNCT
taxlaw-12356	686	1	our	our	PRON
taxlaw-12356	686	2	point	point	NOUN
taxlaw-12356	686	3	,	,	PUNCT
taxlaw-12356	686	4	however	however	ADV
taxlaw-12356	686	5	,	,	PUNCT
taxlaw-12356	686	6	is	be	AUX
taxlaw-12356	686	7	that	that	SCONJ
taxlaw-12356	686	8	it	it	PRON
taxlaw-12356	686	9	is	be	AUX
taxlaw-12356	686	10	the	the	DET
taxlaw-12356	686	11	desperately	desperately	ADV
taxlaw-12356	686	12	poor	poor	ADJ
taxlaw-12356	686	13	,	,	PUNCT
taxlaw-12356	686	14	located	locate	VERB
taxlaw-12356	686	15	frequently	frequently	ADV
taxlaw-12356	686	16	in	in	ADP
taxlaw-12356	686	17	public	public	ADJ
taxlaw-12356	686	18	school	school	NOUN
taxlaw-12356	686	19	districts	district	NOUN
taxlaw-12356	686	20	that	that	PRON
taxlaw-12356	686	21	are	be	AUX
taxlaw-12356	686	22	very	very	ADV
taxlaw-12356	686	23	low	low	ADJ
taxlaw-12356	686	24	quality	quality	NOUN
taxlaw-12356	686	25	,	,	PUNCT
taxlaw-12356	686	26	who	who	PRON
taxlaw-12356	686	27	need	need	VERB
taxlaw-12356	686	28	these	these	DET
taxlaw-12356	686	29	programs	program	NOUN
taxlaw-12356	686	30	the	the	DET
taxlaw-12356	686	31	most	most	ADJ
taxlaw-12356	686	32	and	and	CCONJ
taxlaw-12356	686	33	are	be	AUX
taxlaw-12356	686	34	least	least	ADV
taxlaw-12356	686	35	likely	likely	ADJ
taxlaw-12356	686	36	to	to	PART
taxlaw-12356	686	37	gain	gain	VERB
taxlaw-12356	686	38	from	from	ADP
taxlaw-12356	686	39	tuition	tuition	NOUN
taxlaw-12356	686	40	tax	tax	NOUN
taxlaw-12356	686	41	credit	credit	NOUN
taxlaw-12356	686	42	.	.	PUNCT
taxlaw-12356	687	1	2023	2023	NUM
taxlaw-12356	687	2	]	]	PUNCT
taxlaw-12356	687	3	the	the	DET
taxlaw-12356	687	4	worst	bad	ADJ
taxlaw-12356	687	5	choice	choice	NOUN
taxlaw-12356	687	6	for	for	ADP
taxlaw-12356	687	7	school	school	NOUN
taxlaw-12356	687	8	choice	choice	NOUN
taxlaw-12356	687	9	103	103	NUM
taxlaw-12356	687	10	percentage	percentage	NOUN
taxlaw-12356	687	11	of	of	ADP
taxlaw-12356	687	12	scholarships	scholarship	NOUN
taxlaw-12356	687	13	in	in	ADP
taxlaw-12356	687	14	georgia	georgia	PROPN
taxlaw-12356	687	15	awarded	award	VERB
taxlaw-12356	687	16	to	to	ADP
taxlaw-12356	687	17	students	student	NOUN
taxlaw-12356	687	18	in	in	ADP
taxlaw-12356	687	19	the	the	DET
taxlaw-12356	687	20	lowest	low	ADJ
taxlaw-12356	687	21	income	income	NOUN
taxlaw-12356	687	22	quartile	quartile	NOUN
taxlaw-12356	687	23	decreased	decrease	VERB
taxlaw-12356	687	24	,	,	PUNCT
taxlaw-12356	687	25	and	and	CCONJ
taxlaw-12356	687	26	the	the	DET
taxlaw-12356	687	27	percentage	percentage	NOUN
taxlaw-12356	687	28	going	go	VERB
taxlaw-12356	687	29	to	to	ADP
taxlaw-12356	687	30	students	student	NOUN
taxlaw-12356	687	31	in	in	ADP
taxlaw-12356	687	32	the	the	DET
taxlaw-12356	687	33	highest	high	ADJ
taxlaw-12356	687	34	income	income	NOUN
taxlaw-12356	687	35	quartile	quartile	NOUN
taxlaw-12356	687	36	increased	increase	VERB
taxlaw-12356	687	37	,	,	PUNCT
taxlaw-12356	687	38	from	from	ADP
taxlaw-12356	687	39	2015	2015	NUM
taxlaw-12356	687	40	to	to	ADP
taxlaw-12356	687	41	2018.141	2018.141	NUM
taxlaw-12356	687	42	fifty	fifty	NUM
taxlaw-12356	687	43	-	-	PUNCT
taxlaw-12356	687	44	eight	eight	NUM
taxlaw-12356	687	45	percent	percent	NOUN
taxlaw-12356	687	46	of	of	ADP
taxlaw-12356	687	47	scholarships	scholarship	NOUN
taxlaw-12356	687	48	assisted	assist	VERB
taxlaw-12356	687	49	students	student	NOUN
taxlaw-12356	687	50	in	in	ADP
taxlaw-12356	687	51	families	family	NOUN
taxlaw-12356	687	52	earning	earn	VERB
taxlaw-12356	687	53	above	above	ADP
taxlaw-12356	687	54	the	the	DET
taxlaw-12356	687	55	state	state	NOUN
taxlaw-12356	687	56	’s	’s	PART
taxlaw-12356	687	57	median	median	ADJ
taxlaw-12356	687	58	income.142	income.142	PROPN
taxlaw-12356	687	59	relatedly	relatedly	ADV
taxlaw-12356	687	60	,	,	PUNCT
taxlaw-12356	687	61	tax	tax	NOUN
taxlaw-12356	687	62	credits	credit	NOUN
taxlaw-12356	687	63	incentivize	incentivize	VERB
taxlaw-12356	687	64	private	private	ADJ
taxlaw-12356	687	65	schools	school	NOUN
taxlaw-12356	687	66	to	to	PART
taxlaw-12356	687	67	admit	admit	VERB
taxlaw-12356	687	68	and	and	CCONJ
taxlaw-12356	687	69	retain	retain	VERB
taxlaw-12356	687	70	wealthy	wealthy	ADJ
taxlaw-12356	687	71	students	student	NOUN
taxlaw-12356	687	72	.	.	PUNCT
taxlaw-12356	688	1	as	as	SCONJ
taxlaw-12356	688	2	discussed	discuss	VERB
taxlaw-12356	688	3	above	above	ADV
taxlaw-12356	688	4	,	,	PUNCT
taxlaw-12356	688	5	the	the	DET
taxlaw-12356	688	6	wealthy	wealthy	ADJ
taxlaw-12356	688	7	are	be	AUX
taxlaw-12356	688	8	uniquely	uniquely	ADV
taxlaw-12356	688	9	positioned	positioned	ADJ
taxlaw-12356	688	10	to	to	PART
taxlaw-12356	688	11	make	make	VERB
taxlaw-12356	688	12	donations	donation	NOUN
taxlaw-12356	688	13	in	in	ADP
taxlaw-12356	688	14	exchange	exchange	NOUN
taxlaw-12356	688	15	for	for	ADP
taxlaw-12356	688	16	tax	tax	NOUN
taxlaw-12356	688	17	credits	credit	NOUN
taxlaw-12356	688	18	.	.	PUNCT
taxlaw-12356	689	1	private	private	ADJ
taxlaw-12356	689	2	schools	school	NOUN
taxlaw-12356	689	3	know	know	VERB
taxlaw-12356	689	4	that	that	SCONJ
taxlaw-12356	689	5	the	the	DET
taxlaw-12356	689	6	wealthier	wealthy	ADJ
taxlaw-12356	689	7	their	their	PRON
taxlaw-12356	689	8	student	student	NOUN
taxlaw-12356	689	9	population	population	NOUN
taxlaw-12356	689	10	is	be	AUX
taxlaw-12356	689	11	,	,	PUNCT
taxlaw-12356	689	12	the	the	DET
taxlaw-12356	689	13	more	more	ADJ
taxlaw-12356	689	14	funding	funding	NOUN
taxlaw-12356	689	15	they	they	PRON
taxlaw-12356	689	16	can	can	AUX
taxlaw-12356	689	17	expect	expect	VERB
taxlaw-12356	689	18	to	to	PART
taxlaw-12356	689	19	receive	receive	VERB
taxlaw-12356	689	20	from	from	ADP
taxlaw-12356	689	21	scholarship	scholarship	NOUN
taxlaw-12356	689	22	organizations	organization	NOUN
taxlaw-12356	689	23	.	.	PUNCT
taxlaw-12356	690	1	when	when	SCONJ
taxlaw-12356	690	2	private	private	ADJ
taxlaw-12356	690	3	schools	school	NOUN
taxlaw-12356	690	4	recruit	recruit	VERB
taxlaw-12356	690	5	students	student	NOUN
taxlaw-12356	690	6	accordingly	accordingly	ADV
taxlaw-12356	690	7	,	,	PUNCT
taxlaw-12356	690	8	economic	economic	ADJ
taxlaw-12356	690	9	stratification	stratification	NOUN
taxlaw-12356	690	10	between	between	ADP
taxlaw-12356	690	11	schools	school	NOUN
taxlaw-12356	690	12	will	will	AUX
taxlaw-12356	690	13	only	only	ADV
taxlaw-12356	690	14	worsen	worsen	VERB
taxlaw-12356	690	15	.	.	PUNCT
taxlaw-12356	691	1	wealthy	wealthy	ADJ
taxlaw-12356	691	2	families	family	NOUN
taxlaw-12356	691	3	can	can	AUX
taxlaw-12356	691	4	leverage	leverage	VERB
taxlaw-12356	691	5	their	their	PRON
taxlaw-12356	691	6	status	status	NOUN
taxlaw-12356	691	7	when	when	SCONJ
taxlaw-12356	691	8	applying	apply	VERB
taxlaw-12356	691	9	,	,	PUNCT
taxlaw-12356	691	10	and	and	CCONJ
taxlaw-12356	691	11	private	private	ADJ
taxlaw-12356	691	12	schools	school	NOUN
taxlaw-12356	691	13	know	know	VERB
taxlaw-12356	691	14	admitting	admit	VERB
taxlaw-12356	691	15	wealthy	wealthy	ADJ
taxlaw-12356	691	16	students	student	NOUN
taxlaw-12356	691	17	is	be	AUX
taxlaw-12356	691	18	likely	likely	ADJ
taxlaw-12356	691	19	to	to	PART
taxlaw-12356	691	20	lead	lead	VERB
taxlaw-12356	691	21	to	to	ADP
taxlaw-12356	691	22	extra	extra	ADJ
taxlaw-12356	691	23	revenue	revenue	NOUN
taxlaw-12356	691	24	from	from	ADP
taxlaw-12356	691	25	scholarship	scholarship	NOUN
taxlaw-12356	691	26	organizations	organization	NOUN
taxlaw-12356	691	27	.	.	PUNCT
taxlaw-12356	692	1	as	as	ADP
taxlaw-12356	692	2	the	the	DET
taxlaw-12356	692	3	contribution	contribution	NOUN
taxlaw-12356	692	4	limit	limit	NOUN
taxlaw-12356	692	5	increases	increase	NOUN
taxlaw-12356	692	6	,	,	PUNCT
taxlaw-12356	692	7	so	so	ADV
taxlaw-12356	692	8	will	will	AUX
taxlaw-12356	692	9	the	the	DET
taxlaw-12356	692	10	incentive	incentive	NOUN
taxlaw-12356	692	11	for	for	SCONJ
taxlaw-12356	692	12	private	private	ADJ
taxlaw-12356	692	13	schools	school	NOUN
taxlaw-12356	692	14	to	to	PART
taxlaw-12356	692	15	admit	admit	VERB
taxlaw-12356	692	16	rich	rich	ADJ
taxlaw-12356	692	17	applicants	applicant	NOUN
taxlaw-12356	692	18	.	.	PUNCT
taxlaw-12356	693	1	private	private	ADJ
taxlaw-12356	693	2	schools	school	NOUN
taxlaw-12356	693	3	will	will	AUX
taxlaw-12356	693	4	segregate	segregate	VERB
taxlaw-12356	693	5	into	into	ADP
taxlaw-12356	693	6	those	those	PRON
taxlaw-12356	693	7	with	with	ADP
taxlaw-12356	693	8	wealthy	wealthy	ADJ
taxlaw-12356	693	9	students	student	NOUN
taxlaw-12356	693	10	,	,	PUNCT
taxlaw-12356	693	11	who	who	PRON
taxlaw-12356	693	12	can	can	AUX
taxlaw-12356	693	13	fund	fund	VERB
taxlaw-12356	693	14	a	a	DET
taxlaw-12356	693	15	lot	lot	NOUN
taxlaw-12356	693	16	of	of	ADP
taxlaw-12356	693	17	tax	tax	NOUN
taxlaw-12356	693	18	credits	credit	NOUN
taxlaw-12356	693	19	,	,	PUNCT
taxlaw-12356	693	20	and	and	CCONJ
taxlaw-12356	693	21	those	those	PRON
taxlaw-12356	693	22	without	without	ADP
taxlaw-12356	693	23	,	,	PUNCT
taxlaw-12356	693	24	who	who	PRON
taxlaw-12356	693	25	will	will	AUX
taxlaw-12356	693	26	not	not	PART
taxlaw-12356	693	27	receive	receive	VERB
taxlaw-12356	693	28	any	any	DET
taxlaw-12356	693	29	funding	funding	NOUN
taxlaw-12356	693	30	from	from	ADP
taxlaw-12356	693	31	scholarship	scholarship	NOUN
taxlaw-12356	693	32	organizations	organization	NOUN
taxlaw-12356	693	33	.	.	PUNCT
taxlaw-12356	694	1	effectively	effectively	ADV
taxlaw-12356	694	2	,	,	PUNCT
taxlaw-12356	694	3	the	the	DET
taxlaw-12356	694	4	wealthy	wealthy	ADJ
taxlaw-12356	694	5	get	get	AUX
taxlaw-12356	694	6	reimbursed	reimburse	VERB
taxlaw-12356	694	7	by	by	ADP
taxlaw-12356	694	8	the	the	DET
taxlaw-12356	694	9	state	state	NOUN
taxlaw-12356	694	10	for	for	ADP
taxlaw-12356	694	11	payments	payment	NOUN
taxlaw-12356	694	12	made	make	VERB
taxlaw-12356	694	13	to	to	ADP
taxlaw-12356	694	14	their	their	PRON
taxlaw-12356	694	15	private	private	ADJ
taxlaw-12356	694	16	school	school	NOUN
taxlaw-12356	694	17	of	of	ADP
taxlaw-12356	694	18	choice	choice	NOUN
taxlaw-12356	694	19	.	.	PUNCT
taxlaw-12356	695	1	private	private	ADJ
taxlaw-12356	695	2	schools	school	NOUN
taxlaw-12356	695	3	receiving	receive	VERB
taxlaw-12356	695	4	extra	extra	ADJ
taxlaw-12356	695	5	revenue	revenue	NOUN
taxlaw-12356	695	6	from	from	ADP
taxlaw-12356	695	7	scholarship	scholarship	NOUN
taxlaw-12356	695	8	organizations	organization	NOUN
taxlaw-12356	695	9	can	can	AUX
taxlaw-12356	695	10	keep	keep	VERB
taxlaw-12356	695	11	tuition	tuition	NOUN
taxlaw-12356	695	12	low	low	ADJ
taxlaw-12356	695	13	,	,	PUNCT
taxlaw-12356	695	14	but	but	CCONJ
taxlaw-12356	695	15	students	student	NOUN
taxlaw-12356	695	16	at	at	ADP
taxlaw-12356	695	17	poorer	poor	ADJ
taxlaw-12356	695	18	and	and	CCONJ
taxlaw-12356	695	19	middle	middle	ADJ
taxlaw-12356	695	20	class	class	NOUN
taxlaw-12356	695	21	private	private	ADJ
taxlaw-12356	695	22	schools	school	NOUN
taxlaw-12356	695	23	must	must	AUX
taxlaw-12356	695	24	continue	continue	VERB
taxlaw-12356	695	25	to	to	PART
taxlaw-12356	695	26	pay	pay	VERB
taxlaw-12356	695	27	rising	rise	VERB
taxlaw-12356	695	28	tuition	tuition	NOUN
taxlaw-12356	695	29	without	without	ADP
taxlaw-12356	695	30	reimbursements	reimbursement	NOUN
taxlaw-12356	695	31	from	from	ADP
taxlaw-12356	695	32	the	the	DET
taxlaw-12356	695	33	state	state	NOUN
taxlaw-12356	695	34	.	.	PUNCT
taxlaw-12356	696	1	in	in	ADP
taxlaw-12356	696	2	short	short	ADJ
taxlaw-12356	696	3	,	,	PUNCT
taxlaw-12356	696	4	tax	tax	NOUN
taxlaw-12356	696	5	credits	credit	NOUN
taxlaw-12356	696	6	make	make	VERB
taxlaw-12356	696	7	subsidies	subsidy	NOUN
taxlaw-12356	696	8	of	of	ADP
taxlaw-12356	696	9	private	private	ADJ
taxlaw-12356	696	10	education	education	NOUN
taxlaw-12356	696	11	available	available	ADJ
taxlaw-12356	696	12	exclusively	exclusively	ADV
taxlaw-12356	696	13	to	to	ADP
taxlaw-12356	696	14	the	the	DET
taxlaw-12356	696	15	wealthy	wealthy	ADJ
taxlaw-12356	696	16	.	.	PUNCT
taxlaw-12356	697	1	of	of	ADP
taxlaw-12356	697	2	course	course	NOUN
taxlaw-12356	697	3	,	,	PUNCT
taxlaw-12356	697	4	not	not	PART
taxlaw-12356	697	5	every	every	DET
taxlaw-12356	697	6	private	private	ADJ
taxlaw-12356	697	7	school	school	NOUN
taxlaw-12356	697	8	’s	’s	PART
taxlaw-12356	697	9	attendees	attendee	NOUN
taxlaw-12356	697	10	are	be	AUX
taxlaw-12356	697	11	always	always	ADV
taxlaw-12356	697	12	in	in	ADP
taxlaw-12356	697	13	the	the	DET
taxlaw-12356	697	14	same	same	ADJ
taxlaw-12356	697	15	tax	tax	NOUN
taxlaw-12356	697	16	bracket	bracket	NOUN
taxlaw-12356	697	17	—	—	PUNCT
taxlaw-12356	697	18	it	it	PRON
taxlaw-12356	697	19	could	could	AUX
taxlaw-12356	697	20	be	be	AUX
taxlaw-12356	697	21	possible	possible	ADJ
taxlaw-12356	697	22	that	that	SCONJ
taxlaw-12356	697	23	the	the	DET
taxlaw-12356	697	24	ability	ability	NOUN
taxlaw-12356	697	25	to	to	PART
taxlaw-12356	697	26	designate	designate	VERB
taxlaw-12356	697	27	a	a	DET
taxlaw-12356	697	28	school	school	NOUN
taxlaw-12356	697	29	to	to	PART
taxlaw-12356	697	30	receive	receive	VERB
taxlaw-12356	697	31	a	a	DET
taxlaw-12356	697	32	donation	donation	NOUN
taxlaw-12356	697	33	enables	enable	VERB
taxlaw-12356	697	34	the	the	DET
taxlaw-12356	697	35	richer	rich	ADJ
taxlaw-12356	697	36	families	family	NOUN
taxlaw-12356	697	37	at	at	ADP
taxlaw-12356	697	38	a	a	DET
taxlaw-12356	697	39	private	private	ADJ
taxlaw-12356	697	40	school	school	NOUN
taxlaw-12356	697	41	to	to	PART
taxlaw-12356	697	42	benefit	benefit	VERB
taxlaw-12356	697	43	poorer	poor	ADJ
taxlaw-12356	697	44	families	family	NOUN
taxlaw-12356	697	45	attending	attend	VERB
taxlaw-12356	697	46	that	that	DET
taxlaw-12356	697	47	same	same	ADJ
taxlaw-12356	697	48	school	school	NOUN
taxlaw-12356	697	49	.	.	PUNCT
taxlaw-12356	698	1	however	however	ADV
taxlaw-12356	698	2	,	,	PUNCT
taxlaw-12356	698	3	due	due	ADP
taxlaw-12356	698	4	to	to	ADP
taxlaw-12356	698	5	the	the	DET
taxlaw-12356	698	6	“	"	PUNCT
taxlaw-12356	698	7	increasingly	increasingly	ADV
taxlaw-12356	698	8	polarized	polarize	VERB
taxlaw-12356	698	9	pattern	pattern	NOUN
taxlaw-12356	698	10	of	of	ADP
taxlaw-12356	698	11	school	school	NOUN
taxlaw-12356	698	12	enrollment	enrollment	NOUN
taxlaw-12356	698	13	[	[	X
taxlaw-12356	698	14	,	,	PUNCT
taxlaw-12356	698	15	]	]	X
taxlaw-12356	698	16	”	"	PUNCT
taxlaw-12356	698	17	private	private	ADJ
taxlaw-12356	698	18	schools	school	NOUN
taxlaw-12356	698	19	are	be	AUX
taxlaw-12356	698	20	“	"	PUNCT
taxlaw-12356	698	21	increasingly	increasingly	ADV
taxlaw-12356	698	22	segregated	segregate	VERB
taxlaw-12356	698	23	by	by	ADP
taxlaw-12356	698	24	income	income	NOUN
taxlaw-12356	698	25	.	.	PUNCT
taxlaw-12356	698	26	”143	”143	NOUN
taxlaw-12356	699	1	the	the	DET
taxlaw-12356	699	2	reality	reality	NOUN
taxlaw-12356	699	3	is	be	AUX
taxlaw-12356	699	4	that	that	SCONJ
taxlaw-12356	699	5	private	private	ADJ
taxlaw-12356	699	6	schools	school	NOUN
taxlaw-12356	699	7	attended	attend	VERB
taxlaw-12356	699	8	by	by	ADP
taxlaw-12356	699	9	affluent	affluent	ADJ
taxlaw-12356	699	10	students	student	NOUN
taxlaw-12356	699	11	are	be	AUX
taxlaw-12356	699	12	not	not	PART
taxlaw-12356	699	13	typically	typically	ADV
taxlaw-12356	699	14	the	the	DET
taxlaw-12356	699	15	same	same	ADJ
taxlaw-12356	699	16	private	private	ADJ
taxlaw-12356	699	17	schools	school	NOUN
taxlaw-12356	699	18	attended	attend	VERB
taxlaw-12356	699	19	by	by	ADP
taxlaw-12356	699	20	middleor	middleor	PROPN
taxlaw-12356	699	21	low	low	ADJ
taxlaw-12356	699	22	-	-	PUNCT
taxlaw-12356	699	23	income	income	NOUN
taxlaw-12356	699	24	students	student	NOUN
taxlaw-12356	699	25	.	.	PUNCT
taxlaw-12356	700	1	furthermore	furthermore	ADV
taxlaw-12356	700	2	,	,	PUNCT
taxlaw-12356	700	3	few	few	ADJ
taxlaw-12356	700	4	schools	school	NOUN
taxlaw-12356	700	5	that	that	PRON
taxlaw-12356	700	6	serve	serve	VERB
taxlaw-12356	700	7	the	the	DET
taxlaw-12356	700	8	impoverished	impoverished	NOUN
taxlaw-12356	700	9	also	also	ADV
taxlaw-12356	700	10	serve	serve	VERB
taxlaw-12356	700	11	the	the	DET
taxlaw-12356	700	12	wealthy	wealthy	ADJ
taxlaw-12356	700	13	.	.	PUNCT
taxlaw-12356	701	1	there	there	PRON
taxlaw-12356	701	2	are	be	VERB
taxlaw-12356	701	3	some	some	DET
taxlaw-12356	701	4	private	private	ADJ
taxlaw-12356	701	5	schools	school	NOUN
taxlaw-12356	701	6	that	that	PRON
taxlaw-12356	701	7	focus	focus	VERB
taxlaw-12356	701	8	on	on	ADP
taxlaw-12356	701	9	serving	serve	VERB
taxlaw-12356	701	10	low	low	ADJ
taxlaw-12356	701	11	-	-	PUNCT
taxlaw-12356	701	12	income	income	NOUN
taxlaw-12356	701	13	students	student	NOUN
taxlaw-12356	701	14	.	.	PUNCT
taxlaw-12356	702	1	the	the	DET
taxlaw-12356	702	2	cristo	cristo	PROPN
taxlaw-12356	702	3	rey	rey	PROPN
taxlaw-12356	702	4	network	network	NOUN
taxlaw-12356	702	5	of	of	ADP
taxlaw-12356	702	6	high	high	ADJ
taxlaw-12356	702	7	schools	school	NOUN
taxlaw-12356	702	8	,	,	PUNCT
taxlaw-12356	702	9	for	for	ADP
taxlaw-12356	702	10	example	example	NOUN
taxlaw-12356	702	11	,	,	PUNCT
taxlaw-12356	702	12	“	"	PUNCT
taxlaw-12356	702	13	delivers	deliver	VERB
taxlaw-12356	702	14	.	.	PUNCT
taxlaw-12356	702	15	.	.	PUNCT
taxlaw-12356	702	16	.	.	PUNCT
taxlaw-12356	703	1	education	education	NOUN
taxlaw-12356	703	2	in	in	ADP
taxlaw-12356	703	3	the	the	DET
taxlaw-12356	703	4	catholic	catholic	ADJ
taxlaw-12356	703	5	tradition	tradition	NOUN
taxlaw-12356	703	6	for	for	ADP
taxlaw-12356	703	7	students	student	NOUN
taxlaw-12356	703	8	with	with	ADP
taxlaw-12356	703	9	limited	limited	ADJ
taxlaw-12356	703	10	economic	economic	ADJ
taxlaw-12356	703	11	resources	resource	NOUN
taxlaw-12356	703	12	.	.	PUNCT
taxlaw-12356	703	13	”144	”144	PUNCT
taxlaw-12356	704	1	it	it	PRON
taxlaw-12356	704	2	charges	charge	VERB
taxlaw-12356	704	3	nominal	nominal	ADJ
taxlaw-12356	704	4	tuition	tuition	NOUN
taxlaw-12356	704	5	which	which	PRON
taxlaw-12356	704	6	“	"	PUNCT
taxlaw-12356	704	7	generally	generally	ADV
taxlaw-12356	704	8	provides	provide	VERB
taxlaw-12356	704	9	less	less	ADJ
taxlaw-12356	704	10	than	than	ADP
taxlaw-12356	704	11	[	[	X
taxlaw-12356	704	12	ten	ten	NUM
taxlaw-12356	704	13	]	]	PUNCT
taxlaw-12356	704	14	percent	percent	NOUN
taxlaw-12356	704	15	of	of	ADP
taxlaw-12356	704	16	the	the	DET
taxlaw-12356	704	17	cost	cost	NOUN
taxlaw-12356	704	18	of	of	ADP
taxlaw-12356	704	19	141	141	NUM
taxlaw-12356	704	20	samantha	samantha	PROPN
taxlaw-12356	704	21	sunne	sunne	PROPN
taxlaw-12356	704	22	&	&	CCONJ
taxlaw-12356	704	23	donnell	donnell	PROPN
taxlaw-12356	704	24	suggs	suggs	PROPN
taxlaw-12356	704	25	,	,	PUNCT
taxlaw-12356	704	26	scholarship	scholarship	NOUN
taxlaw-12356	704	27	tax	tax	NOUN
taxlaw-12356	704	28	credit	credit	NOUN
taxlaw-12356	704	29	program	program	NOUN
taxlaw-12356	704	30	:	:	PUNCT
taxlaw-12356	704	31	$	$	SYM
taxlaw-12356	704	32	600	600	NUM
taxlaw-12356	704	33	m	m	NOUN
taxlaw-12356	704	34	with	with	ADP
taxlaw-12356	704	35	little	little	ADJ
taxlaw-12356	704	36	oversight	oversight	NOUN
taxlaw-12356	704	37	,	,	PUNCT
taxlaw-12356	704	38	the	the	DET
taxlaw-12356	704	39	current	current	ADJ
taxlaw-12356	704	40	(	(	PUNCT
taxlaw-12356	704	41	sep	sep	PROPN
taxlaw-12356	704	42	.	.	PROPN
taxlaw-12356	704	43	23	23	NUM
taxlaw-12356	704	44	,	,	PUNCT
taxlaw-12356	704	45	2020	2020	NUM
taxlaw-12356	704	46	,	,	PUNCT
taxlaw-12356	704	47	updated	update	VERB
taxlaw-12356	704	48	feb	feb	PROPN
taxlaw-12356	704	49	.	.	PROPN
taxlaw-12356	704	50	3	3	NUM
taxlaw-12356	704	51	,	,	PUNCT
taxlaw-12356	704	52	2022	2022	NUM
taxlaw-12356	704	53	)	)	PUNCT
taxlaw-12356	704	54	,	,	PUNCT
taxlaw-12356	704	55	https://thecurrentga.org/2020/09/2	https://thecurrentga.org/2020/09/2	PROPN
taxlaw-12356	704	56	3	3	NUM
taxlaw-12356	704	57	/	/	SYM
taxlaw-12356	704	58	scholarship	scholarship	NOUN
taxlaw-12356	704	59	-	-	PUNCT
taxlaw-12356	704	60	tax	tax	NOUN
taxlaw-12356	704	61	-	-	PUNCT
taxlaw-12356	704	62	credit	credit	NOUN
taxlaw-12356	704	63	-	-	PUNCT
taxlaw-12356	704	64	program-600m	program-600m	NOUN
taxlaw-12356	704	65	-	-	PUNCT
taxlaw-12356	704	66	with	with	ADP
taxlaw-12356	704	67	-	-	PUNCT
taxlaw-12356	704	68	no	no	NOUN
taxlaw-12356	704	69	-	-	PUNCT
taxlaw-12356	704	70	oversight/	oversight/	NUM
taxlaw-12356	704	71	[	[	X
taxlaw-12356	704	72	perma.cc/da43-jpce	perma.cc/da43-jpce	X
taxlaw-12356	704	73	]	]	X
taxlaw-12356	704	74	.	.	PUNCT
taxlaw-12356	705	1	142	142	NUM
taxlaw-12356	706	1	i	i	PRON
taxlaw-12356	706	2	d.	d.	PROPN
taxlaw-12356	706	3	143	143	PROPN
taxlaw-12356	706	4	richard	richard	PROPN
taxlaw-12356	706	5	j.	j.	PROPN
taxlaw-12356	706	6	murnane	murnane	PROPN
taxlaw-12356	706	7	,	,	PUNCT
taxlaw-12356	706	8	sean	sean	PROPN
taxlaw-12356	706	9	f.	f.	PROPN
taxlaw-12356	706	10	reardon	reardon	PROPN
taxlaw-12356	706	11	,	,	PUNCT
taxlaw-12356	706	12	preeya	preeya	PROPN
taxlaw-12356	706	13	p.	p.	PROPN
taxlaw-12356	706	14	mbekeani	mbekeani	PROPN
taxlaw-12356	706	15	&	&	CCONJ
taxlaw-12356	706	16	anne	anne	PROPN
taxlaw-12356	706	17	lamb	lamb	PROPN
taxlaw-12356	706	18	,	,	PUNCT
taxlaw-12356	706	19	who	who	PRON
taxlaw-12356	706	20	goes	go	VERB
taxlaw-12356	706	21	to	to	ADP
taxlaw-12356	706	22	private	private	ADJ
taxlaw-12356	706	23	school	school	NOUN
taxlaw-12356	706	24	?	?	PUNCT
taxlaw-12356	707	1	long	long	ADJ
taxlaw-12356	707	2	-	-	PUNCT
taxlaw-12356	707	3	term	term	NOUN
taxlaw-12356	707	4	enrollment	enrollment	NOUN
taxlaw-12356	707	5	trends	trend	NOUN
taxlaw-12356	707	6	by	by	ADP
taxlaw-12356	707	7	family	family	NOUN
taxlaw-12356	707	8	income	income	NOUN
taxlaw-12356	707	9	,	,	PUNCT
taxlaw-12356	707	10	education	education	NOUN
taxlaw-12356	707	11	next	next	ADV
taxlaw-12356	707	12	,	,	PUNCT
taxlaw-12356	707	13	18(4	18(4	NUM
taxlaw-12356	707	14	)	)	PUNCT
taxlaw-12356	707	15	,	,	PUNCT
taxlaw-12356	707	16	58	58	NUM
taxlaw-12356	707	17	–	–	SYM
taxlaw-12356	707	18	66	66	NUM
taxlaw-12356	707	19	(	(	PUNCT
taxlaw-12356	707	20	2018	2018	NUM
taxlaw-12356	707	21	)	)	PUNCT
taxlaw-12356	707	22	;	;	PUNCT
taxlaw-12356	707	23	see	see	VERB
taxlaw-12356	707	24	also	also	ADV
taxlaw-12356	707	25	richard	richard	PROPN
taxlaw-12356	707	26	j.	j.	PROPN
taxlaw-12356	707	27	murnane	murnane	PROPN
taxlaw-12356	707	28	,	,	PUNCT
taxlaw-12356	707	29	sean	sean	PROPN
taxlaw-12356	707	30	f.	f.	PROPN
taxlaw-12356	707	31	reardon	reardon	PROPN
taxlaw-12356	707	32	,	,	PUNCT
taxlaw-12356	707	33	long	long	ADJ
taxlaw-12356	707	34	-	-	PUNCT
taxlaw-12356	707	35	term	term	NOUN
taxlaw-12356	707	36	trends	trend	NOUN
taxlaw-12356	707	37	in	in	ADP
taxlaw-12356	707	38	private	private	ADJ
taxlaw-12356	707	39	school	school	NOUN
taxlaw-12356	707	40	enrollments	enrollment	NOUN
taxlaw-12356	707	41	by	by	ADP
taxlaw-12356	707	42	family	family	NOUN
taxlaw-12356	707	43	income	income	NOUN
taxlaw-12356	707	44	,	,	PUNCT
taxlaw-12356	707	45	aera	aera	PROPN
taxlaw-12356	707	46	open	open	ADJ
taxlaw-12356	707	47	(	(	PUNCT
taxlaw-12356	707	48	2018	2018	NUM
taxlaw-12356	707	49	)	)	PUNCT
taxlaw-12356	707	50	https://files.eric.ed.gov/fulltext/ej1194132.pdf	https://files.eric.ed.gov/fulltext/ej1194132.pdf	PUNCT
taxlaw-12356	708	1	[	[	X
taxlaw-12356	708	2	perma.cc/e	perma.cc/e	PUNCT
taxlaw-12356	708	3	r4k	r4k	ADJ
taxlaw-12356	708	4	-	-	PUNCT
taxlaw-12356	708	5	swft	swft	NOUN
taxlaw-12356	708	6	]	]	X
taxlaw-12356	708	7	(	(	PUNCT
taxlaw-12356	708	8	comparing	compare	VERB
taxlaw-12356	708	9	“	"	PUNCT
taxlaw-12356	708	10	high	high	ADV
taxlaw-12356	708	11	-	-	PUNCT
taxlaw-12356	708	12	priced	price	VERB
taxlaw-12356	708	13	private	private	ADJ
taxlaw-12356	708	14	schools	school	NOUN
taxlaw-12356	708	15	that	that	PRON
taxlaw-12356	708	16	children	child	NOUN
taxlaw-12356	708	17	from	from	ADP
taxlaw-12356	708	18	affluent	affluent	ADJ
taxlaw-12356	708	19	families	family	NOUN
taxlaw-12356	708	20	attend	attend	VERB
taxlaw-12356	708	21	and	and	CCONJ
taxlaw-12356	708	22	the	the	DET
taxlaw-12356	708	23	lower	lower	ADV
taxlaw-12356	708	24	-	-	PUNCT
taxlaw-12356	708	25	priced	price	VERB
taxlaw-12356	708	26	.	.	PUNCT
taxlaw-12356	708	27	.	.	PUNCT
taxlaw-12356	709	1	.	.	PUNCT
taxlaw-12356	710	1	private	private	ADJ
taxlaw-12356	710	2	schools	school	NOUN
taxlaw-12356	710	3	that	that	PRON
taxlaw-12356	710	4	students	student	NOUN
taxlaw-12356	710	5	from	from	ADP
taxlaw-12356	710	6	lower	low	ADJ
taxlaw-12356	710	7	-	-	PUNCT
taxlaw-12356	710	8	income	income	NOUN
taxlaw-12356	710	9	families	family	NOUN
taxlaw-12356	710	10	attend	attend	VERB
taxlaw-12356	710	11	”	"	PUNCT
taxlaw-12356	710	12	)	)	PUNCT
taxlaw-12356	710	13	.	.	PUNCT
taxlaw-12356	711	1	144	144	NUM
taxlaw-12356	711	2	mission	mission	NOUN
taxlaw-12356	711	3	and	and	CCONJ
taxlaw-12356	711	4	history	history	NOUN
taxlaw-12356	711	5	,	,	PUNCT
taxlaw-12356	711	6	cristo	cristo	PROPN
taxlaw-12356	711	7	rey	rey	PROPN
taxlaw-12356	711	8	network	network	PROPN
taxlaw-12356	711	9	,	,	PUNCT
taxlaw-12356	711	10	https://www.cristoreynetwork.org/about/missionhistory	https://www.cristoreynetwork.org/about/missionhistory	PROPN
taxlaw-12356	712	1	[	[	X
taxlaw-12356	712	2	perma.cc/ldj3-l9xs	perma.cc/ldj3-l9xs	ADV
taxlaw-12356	712	3	]	]	PUNCT
taxlaw-12356	712	4	.	.	PUNCT
taxlaw-12356	712	5	see	see	VERB
taxlaw-12356	712	6	,	,	PUNCT
taxlaw-12356	712	7	e.g.	e.g.	ADV
taxlaw-12356	712	8	,	,	PUNCT
taxlaw-12356	712	9	why	why	SCONJ
taxlaw-12356	712	10	all	all	DET
taxlaw-12356	712	11	girls	girl	NOUN
taxlaw-12356	712	12	,	,	PUNCT
taxlaw-12356	712	13	mother	mother	NOUN
taxlaw-12356	712	14	caroline	caroline	PROPN
taxlaw-12356	712	15	academy	academy	PROPN
taxlaw-12356	712	16	and	and	CCONJ
taxlaw-12356	712	17	information	information	NOUN
taxlaw-12356	712	18	center	center	NOUN
taxlaw-12356	712	19	,	,	PUNCT
taxlaw-12356	712	20	https://www.mcaec.org/why-all-girls/	https://www.mcaec.org/why-all-girls/	VERB
taxlaw-12356	713	1	[	[	X
taxlaw-12356	713	2	perma.cc/hl7y-je7n	perma.cc/hl7y-je7n	X
taxlaw-12356	713	3	]	]	X
taxlaw-12356	713	4	;	;	PUNCT
taxlaw-12356	713	5	admissions	admission	NOUN
taxlaw-12356	713	6	criteria	criterion	NOUN
taxlaw-12356	713	7	mhs	mhs	PROPN
taxlaw-12356	713	8	,	,	PUNCT
taxlaw-12356	713	9	https://www.mhskids.org/admissions/admissions-criteria/	https://www.mhskids.org/admissions/admissions-criteria/	X
taxlaw-12356	714	1	[	[	X
taxlaw-12356	714	2	perma.cc/4s9u-9vv2	perma.cc/4s9u-9vv2	X
taxlaw-12356	714	3	]	]	X
taxlaw-12356	714	4	(	(	PUNCT
taxlaw-12356	714	5	milton	milton	PROPN
taxlaw-12356	714	6	hershey	hershey	PROPN
taxlaw-12356	714	7	school	school	NOUN
taxlaw-12356	714	8	applicants	applicant	NOUN
taxlaw-12356	714	9	must	must	AUX
taxlaw-12356	714	10	come	come	VERB
taxlaw-12356	714	11	from	from	ADP
taxlaw-12356	714	12	low	low	ADJ
taxlaw-12356	714	13	-	-	PUNCT
taxlaw-12356	714	14	income	income	NOUN
taxlaw-12356	714	15	family	family	NOUN
taxlaw-12356	714	16	)	)	PUNCT
taxlaw-12356	714	17	.	.	PUNCT
taxlaw-12356	715	1	columbia	columbia	PROPN
taxlaw-12356	715	2	journal	journal	PROPN
taxlaw-12356	715	3	of	of	ADP
taxlaw-12356	715	4	tax	tax	NOUN
taxlaw-12356	715	5	law	law	NOUN
taxlaw-12356	716	1	[	[	X
taxlaw-12356	716	2	vol	vol	NOUN
taxlaw-12356	716	3	:	:	PUNCT
taxlaw-12356	716	4	15:1	15:1	NUM
taxlaw-12356	716	5	104	104	NUM
taxlaw-12356	716	6	educating	educate	VERB
taxlaw-12356	716	7	a	a	DET
taxlaw-12356	716	8	student	student	NOUN
taxlaw-12356	716	9	.	.	PUNCT
taxlaw-12356	717	1	”145	”145	NOUN
taxlaw-12356	717	2	such	such	DET
taxlaw-12356	717	3	a	a	DET
taxlaw-12356	717	4	school	school	NOUN
taxlaw-12356	717	5	,	,	PUNCT
taxlaw-12356	717	6	which	which	PRON
taxlaw-12356	717	7	does	do	AUX
taxlaw-12356	717	8	not	not	PART
taxlaw-12356	717	9	receive	receive	VERB
taxlaw-12356	717	10	significant	significant	ADJ
taxlaw-12356	717	11	tuition	tuition	NOUN
taxlaw-12356	717	12	payments	payment	NOUN
taxlaw-12356	717	13	and	and	CCONJ
taxlaw-12356	717	14	is	be	AUX
taxlaw-12356	717	15	designed	design	VERB
taxlaw-12356	717	16	for	for	ADP
taxlaw-12356	717	17	students	student	NOUN
taxlaw-12356	717	18	who	who	PRON
taxlaw-12356	717	19	would	would	AUX
taxlaw-12356	717	20	not	not	PART
taxlaw-12356	717	21	otherwise	otherwise	ADV
taxlaw-12356	717	22	have	have	VERB
taxlaw-12356	717	23	the	the	DET
taxlaw-12356	717	24	choice	choice	NOUN
taxlaw-12356	717	25	to	to	PART
taxlaw-12356	717	26	attend	attend	VERB
taxlaw-12356	717	27	private	private	ADJ
taxlaw-12356	717	28	school	school	NOUN
taxlaw-12356	717	29	,	,	PUNCT
taxlaw-12356	717	30	seems	seem	VERB
taxlaw-12356	717	31	an	an	DET
taxlaw-12356	717	32	ideal	ideal	ADJ
taxlaw-12356	717	33	candidate	candidate	NOUN
taxlaw-12356	717	34	for	for	ADP
taxlaw-12356	717	35	public	public	ADJ
taxlaw-12356	717	36	aid	aid	NOUN
taxlaw-12356	717	37	.	.	PUNCT
taxlaw-12356	718	1	but	but	CCONJ
taxlaw-12356	718	2	the	the	DET
taxlaw-12356	718	3	average	average	ADJ
taxlaw-12356	718	4	income	income	NOUN
taxlaw-12356	718	5	of	of	ADP
taxlaw-12356	718	6	a	a	DET
taxlaw-12356	718	7	family	family	NOUN
taxlaw-12356	718	8	of	of	ADP
taxlaw-12356	718	9	four	four	NUM
taxlaw-12356	718	10	for	for	ADP
taxlaw-12356	718	11	a	a	DET
taxlaw-12356	718	12	cristo	cristo	PROPN
taxlaw-12356	718	13	rey	rey	PROPN
taxlaw-12356	718	14	student	student	NOUN
taxlaw-12356	718	15	is	be	AUX
taxlaw-12356	718	16	$	$	SYM
taxlaw-12356	718	17	38,000,146	38,000,146	NUM
taxlaw-12356	718	18	which	which	PRON
taxlaw-12356	718	19	in	in	ADP
taxlaw-12356	718	20	georgia	georgia	PROPN
taxlaw-12356	718	21	,	,	PUNCT
taxlaw-12356	718	22	means	mean	VERB
taxlaw-12356	718	23	owing	owe	VERB
taxlaw-12356	718	24	no	no	DET
taxlaw-12356	718	25	more	more	ADJ
taxlaw-12356	718	26	than	than	ADP
taxlaw-12356	718	27	$	$	SYM
taxlaw-12356	718	28	2,012.50	2,012.50	NUM
taxlaw-12356	718	29	in	in	ADP
taxlaw-12356	718	30	state	state	NOUN
taxlaw-12356	718	31	income	income	NOUN
taxlaw-12356	718	32	taxes,147	taxes,147	NOUN
taxlaw-12356	718	33	and	and	CCONJ
taxlaw-12356	718	34	less	less	ADJ
taxlaw-12356	718	35	in	in	ADP
taxlaw-12356	718	36	fact	fact	NOUN
taxlaw-12356	718	37	.	.	PUNCT
taxlaw-12356	719	1	contributing	contribute	VERB
taxlaw-12356	719	2	anything	anything	PRON
taxlaw-12356	719	3	more	more	ADJ
taxlaw-12356	719	4	than	than	ADP
taxlaw-12356	719	5	that	that	PRON
taxlaw-12356	719	6	to	to	ADP
taxlaw-12356	719	7	a	a	DET
taxlaw-12356	719	8	scholarship	scholarship	NOUN
taxlaw-12356	719	9	organization	organization	NOUN
taxlaw-12356	719	10	would	would	AUX
taxlaw-12356	719	11	be	be	AUX
taxlaw-12356	719	12	a	a	DET
taxlaw-12356	719	13	loss	loss	NOUN
taxlaw-12356	719	14	,	,	PUNCT
taxlaw-12356	719	15	so	so	ADV
taxlaw-12356	719	16	cristo	cristo	PROPN
taxlaw-12356	719	17	rey	rey	PROPN
taxlaw-12356	719	18	can	can	AUX
taxlaw-12356	719	19	expect	expect	VERB
taxlaw-12356	719	20	,	,	PUNCT
taxlaw-12356	719	21	at	at	ADP
taxlaw-12356	719	22	best	good	ADJ
taxlaw-12356	719	23	,	,	PUNCT
taxlaw-12356	719	24	sso	sso	NOUN
taxlaw-12356	719	25	contributions	contribution	NOUN
taxlaw-12356	719	26	of	of	ADP
taxlaw-12356	719	27	around	around	ADV
taxlaw-12356	719	28	$	$	SYM
taxlaw-12356	719	29	2,000	2,000	NUM
taxlaw-12356	719	30	.	.	PUNCT
taxlaw-12356	720	1	a	a	DET
taxlaw-12356	720	2	school	school	NOUN
taxlaw-12356	720	3	with	with	ADP
taxlaw-12356	720	4	an	an	DET
taxlaw-12356	720	5	average	average	ADJ
taxlaw-12356	720	6	family	family	NOUN
taxlaw-12356	720	7	income	income	NOUN
taxlaw-12356	720	8	of	of	ADP
taxlaw-12356	720	9	$	$	SYM
taxlaw-12356	720	10	95,000	95,000	NUM
taxlaw-12356	720	11	,	,	PUNCT
taxlaw-12356	720	12	however	however	ADV
taxlaw-12356	720	13	,	,	PUNCT
taxlaw-12356	720	14	can	can	AUX
taxlaw-12356	720	15	expect	expect	VERB
taxlaw-12356	720	16	more	more	ADJ
taxlaw-12356	720	17	—	—	PUNCT
taxlaw-12356	720	18	a	a	DET
taxlaw-12356	720	19	family	family	NOUN
taxlaw-12356	720	20	with	with	ADP
taxlaw-12356	720	21	that	that	DET
taxlaw-12356	720	22	income	income	NOUN
taxlaw-12356	720	23	would	would	AUX
taxlaw-12356	720	24	owe	owe	VERB
taxlaw-12356	720	25	$	$	SYM
taxlaw-12356	720	26	5,000	5,000	NUM
taxlaw-12356	720	27	in	in	ADP
taxlaw-12356	720	28	state	state	NOUN
taxlaw-12356	720	29	income	income	NOUN
taxlaw-12356	720	30	taxes	taxis	NOUN
taxlaw-12356	720	31	,	,	PUNCT
taxlaw-12356	720	32	so	so	SCONJ
taxlaw-12356	720	33	that	that	SCONJ
taxlaw-12356	720	34	school	school	NOUN
taxlaw-12356	720	35	could	could	AUX
taxlaw-12356	720	36	expect	expect	VERB
taxlaw-12356	720	37	a	a	DET
taxlaw-12356	720	38	$	$	SYM
taxlaw-12356	720	39	5,000	5,000	NUM
taxlaw-12356	720	40	donation	donation	NOUN
taxlaw-12356	720	41	—	—	PUNCT
taxlaw-12356	720	42	the	the	DET
taxlaw-12356	720	43	law	law	NOUN
taxlaw-12356	720	44	’s	’s	PART
taxlaw-12356	720	45	maximum	maximum	ADJ
taxlaw-12356	720	46	—	—	PUNCT
taxlaw-12356	720	47	at	at	ADP
taxlaw-12356	720	48	no	no	DET
taxlaw-12356	720	49	cost	cost	NOUN
taxlaw-12356	720	50	to	to	ADP
taxlaw-12356	720	51	the	the	DET
taxlaw-12356	720	52	parents	parent	NOUN
taxlaw-12356	720	53	,	,	PUNCT
taxlaw-12356	720	54	and	and	CCONJ
taxlaw-12356	720	55	even	even	ADV
taxlaw-12356	720	56	a	a	DET
taxlaw-12356	720	57	gain.148	gain.148	NOUN
taxlaw-12356	720	58	in	in	ADP
taxlaw-12356	720	59	any	any	DET
taxlaw-12356	720	60	event	event	NOUN
taxlaw-12356	720	61	,	,	PUNCT
taxlaw-12356	720	62	as	as	SCONJ
taxlaw-12356	720	63	described	describe	VERB
taxlaw-12356	720	64	below	below	ADV
taxlaw-12356	720	65	,	,	PUNCT
taxlaw-12356	720	66	many	many	ADJ
taxlaw-12356	720	67	scholarships	scholarship	NOUN
taxlaw-12356	720	68	funded	fund	VERB
taxlaw-12356	720	69	by	by	ADP
taxlaw-12356	720	70	tax	tax	NOUN
taxlaw-12356	720	71	credit	credit	NOUN
taxlaw-12356	720	72	donations	donation	NOUN
taxlaw-12356	720	73	are	be	AUX
taxlaw-12356	720	74	not	not	PART
taxlaw-12356	720	75	awarded	award	VERB
taxlaw-12356	720	76	to	to	ADP
taxlaw-12356	720	77	students	student	NOUN
taxlaw-12356	720	78	who	who	PRON
taxlaw-12356	720	79	actually	actually	ADV
taxlaw-12356	720	80	need	need	VERB
taxlaw-12356	720	81	a	a	DET
taxlaw-12356	720	82	scholarship	scholarship	NOUN
taxlaw-12356	720	83	to	to	PART
taxlaw-12356	720	84	attend	attend	VERB
taxlaw-12356	720	85	private	private	ADJ
taxlaw-12356	720	86	school	school	NOUN
taxlaw-12356	720	87	.	.	PUNCT
taxlaw-12356	721	1	just	just	ADV
taxlaw-12356	721	2	as	as	SCONJ
taxlaw-12356	721	3	this	this	DET
taxlaw-12356	721	4	mechanism	mechanism	NOUN
taxlaw-12356	721	5	benefits	benefit	VERB
taxlaw-12356	721	6	wealthy	wealthy	ADJ
taxlaw-12356	721	7	families	family	NOUN
taxlaw-12356	721	8	and	and	CCONJ
taxlaw-12356	721	9	schools	school	NOUN
taxlaw-12356	721	10	,	,	PUNCT
taxlaw-12356	721	11	it	it	PRON
taxlaw-12356	721	12	also	also	ADV
taxlaw-12356	721	13	benefits	benefit	VERB
taxlaw-12356	721	14	schools	school	NOUN
taxlaw-12356	721	15	with	with	ADP
taxlaw-12356	721	16	the	the	DET
taxlaw-12356	721	17	resources	resource	NOUN
taxlaw-12356	721	18	and	and	CCONJ
taxlaw-12356	721	19	organization	organization	NOUN
taxlaw-12356	721	20	to	to	PART
taxlaw-12356	721	21	encourage	encourage	VERB
taxlaw-12356	721	22	families	family	NOUN
taxlaw-12356	721	23	to	to	PART
taxlaw-12356	721	24	donate	donate	VERB
taxlaw-12356	721	25	and	and	CCONJ
taxlaw-12356	721	26	designate	designate	VERB
taxlaw-12356	721	27	the	the	DET
taxlaw-12356	721	28	school	school	NOUN
taxlaw-12356	721	29	.	.	PUNCT
taxlaw-12356	722	1	convincing	convince	VERB
taxlaw-12356	722	2	parents	parent	NOUN
taxlaw-12356	722	3	to	to	PART
taxlaw-12356	722	4	donate	donate	VERB
taxlaw-12356	722	5	thousands	thousand	NOUN
taxlaw-12356	722	6	of	of	ADP
taxlaw-12356	722	7	dollars	dollar	NOUN
taxlaw-12356	722	8	to	to	ADP
taxlaw-12356	722	9	a	a	DET
taxlaw-12356	722	10	student	student	NOUN
taxlaw-12356	722	11	scholarship	scholarship	NOUN
taxlaw-12356	722	12	organization	organization	NOUN
taxlaw-12356	722	13	,	,	PUNCT
taxlaw-12356	722	14	even	even	ADV
taxlaw-12356	722	15	though	though	SCONJ
taxlaw-12356	722	16	they	they	PRON
taxlaw-12356	722	17	will	will	AUX
taxlaw-12356	722	18	receive	receive	VERB
taxlaw-12356	722	19	those	those	DET
taxlaw-12356	722	20	dollars	dollar	NOUN
taxlaw-12356	722	21	back	back	ADV
taxlaw-12356	722	22	at	at	ADP
taxlaw-12356	722	23	tax	tax	NOUN
taxlaw-12356	722	24	time	time	NOUN
taxlaw-12356	722	25	,	,	PUNCT
taxlaw-12356	722	26	takes	take	VERB
taxlaw-12356	722	27	a	a	DET
taxlaw-12356	722	28	certain	certain	ADJ
taxlaw-12356	722	29	level	level	NOUN
taxlaw-12356	722	30	of	of	ADP
taxlaw-12356	722	31	organization	organization	NOUN
taxlaw-12356	722	32	that	that	PRON
taxlaw-12356	722	33	typically	typically	ADV
taxlaw-12356	722	34	only	only	ADV
taxlaw-12356	722	35	private	private	ADJ
taxlaw-12356	722	36	schools	school	NOUN
taxlaw-12356	722	37	145	145	NUM
taxlaw-12356	722	38	sarah	sarah	PROPN
taxlaw-12356	722	39	stewart	stewart	PROPN
taxlaw-12356	722	40	,	,	PUNCT
taxlaw-12356	722	41	work	work	NOUN
taxlaw-12356	722	42	study	study	NOUN
taxlaw-12356	722	43	program	program	NOUN
taxlaw-12356	722	44	provides	provide	VERB
taxlaw-12356	722	45	revenue	revenue	NOUN
taxlaw-12356	722	46	to	to	ADP
taxlaw-12356	722	47	school	school	NOUN
taxlaw-12356	722	48	experience	experience	NOUN
taxlaw-12356	722	49	to	to	ADP
taxlaw-12356	722	50	students	student	NOUN
taxlaw-12356	722	51	,	,	PUNCT
taxlaw-12356	722	52	national	national	ADJ
taxlaw-12356	722	53	association	association	PROPN
taxlaw-12356	722	54	of	of	ADP
taxlaw-12356	722	55	independent	independent	PROPN
taxlaw-12356	722	56	schools	school	NOUN
taxlaw-12356	722	57	https://www.nais.org/magazine/independent-s	https://www.nais.org/magazine/independent-s	ADJ
taxlaw-12356	722	58	chool	chool	PROPN
taxlaw-12356	722	59	/	/	SYM
taxlaw-12356	722	60	summer-2016	summer-2016	ADJ
taxlaw-12356	722	61	/	/	SYM
taxlaw-12356	722	62	work	work	NOUN
taxlaw-12356	722	63	-	-	PUNCT
taxlaw-12356	722	64	study	study	NOUN
taxlaw-12356	722	65	-	-	PUNCT
taxlaw-12356	722	66	program	program	NOUN
taxlaw-12356	722	67	-	-	PUNCT
taxlaw-12356	722	68	provides	provide	VERB
taxlaw-12356	722	69	-	-	PUNCT
taxlaw-12356	722	70	revenue	revenue	NOUN
taxlaw-12356	722	71	-	-	PUNCT
taxlaw-12356	722	72	to	to	ADP
taxlaw-12356	722	73	-	-	PUNCT
taxlaw-12356	722	74	school	school	NOUN
taxlaw-12356	722	75	-	-	PUNCT
taxlaw-12356	722	76	and/	and/	NOUN
taxlaw-12356	723	1	[	[	X
taxlaw-12356	723	2	perma.cc/up5g-m7	perma.cc/up5g-m7	PROPN
taxlaw-12356	723	3	g	g	PROPN
taxlaw-12356	723	4	b	b	PROPN
taxlaw-12356	723	5	]	]	X
taxlaw-12356	723	6	.	.	PUNCT
taxlaw-12356	724	1	146	146	NUM
taxlaw-12356	724	2	frequently	frequently	ADV
taxlaw-12356	724	3	asked	ask	VERB
taxlaw-12356	724	4	questions	question	NOUN
taxlaw-12356	724	5	,	,	PUNCT
taxlaw-12356	724	6	cristo	cristo	PROPN
taxlaw-12356	724	7	rey	rey	PROPN
taxlaw-12356	724	8	network	network	PROPN
taxlaw-12356	724	9	,	,	PUNCT
taxlaw-12356	724	10	https://www.cristoreynetwork.org/about/	https://www.cristoreynetwork.org/about/	X
taxlaw-12356	724	11	faqs	faqs	PROPN
taxlaw-12356	724	12	[	[	X
taxlaw-12356	724	13	perma.cc/7f79-vgm3	perma.cc/7f79-vgm3	PROPN
taxlaw-12356	724	14	]	]	X
taxlaw-12356	724	15	.	.	PUNCT
taxlaw-12356	725	1	147	147	NUM
taxlaw-12356	725	2	tax	tax	NOUN
taxlaw-12356	725	3	rate	rate	NOUN
taxlaw-12356	725	4	schedule	schedule	NOUN
taxlaw-12356	725	5	,	,	PUNCT
taxlaw-12356	725	6	ga	ga	PROPN
taxlaw-12356	725	7	.	.	PROPN
taxlaw-12356	725	8	dep’t	dep’t	NOUN
taxlaw-12356	725	9	of	of	ADP
taxlaw-12356	725	10	just	just	ADV
taxlaw-12356	725	11	.	.	PUNCT
taxlaw-12356	725	12	,	,	PUNCT
taxlaw-12356	725	13	https://dor.georgia.gov/tax-tables-georgia-tax-rate-sche	https://dor.georgia.gov/tax-tables-georgia-tax-rate-sche	PROPN
taxlaw-12356	725	14	dule	dule	PROPN
taxlaw-12356	725	15	[	[	X
taxlaw-12356	725	16	perma.cc/ypu4-hxh5	perma.cc/ypu4-hxh5	X
taxlaw-12356	725	17	]	]	X
taxlaw-12356	725	18	.	.	PUNCT
taxlaw-12356	726	1	148	148	NUM
taxlaw-12356	726	2	gains	gain	NOUN
taxlaw-12356	726	3	are	be	AUX
taxlaw-12356	726	4	possible	possible	ADJ
taxlaw-12356	726	5	if	if	SCONJ
taxlaw-12356	726	6	contributions	contribution	NOUN
taxlaw-12356	726	7	for	for	ADP
taxlaw-12356	726	8	tax	tax	NOUN
taxlaw-12356	726	9	credits	credit	NOUN
taxlaw-12356	726	10	are	be	AUX
taxlaw-12356	726	11	also	also	ADV
taxlaw-12356	726	12	deductible	deductible	ADJ
taxlaw-12356	726	13	as	as	ADP
taxlaw-12356	726	14	charitable	charitable	ADJ
taxlaw-12356	726	15	contributions	contribution	NOUN
taxlaw-12356	726	16	under	under	ADP
taxlaw-12356	726	17	§	§	PROPN
taxlaw-12356	726	18	501(c)(3	501(c)(3	NUM
taxlaw-12356	726	19	)	)	PUNCT
taxlaw-12356	726	20	of	of	ADP
taxlaw-12356	726	21	the	the	DET
taxlaw-12356	726	22	internal	internal	ADJ
taxlaw-12356	726	23	revenue	revenue	NOUN
taxlaw-12356	726	24	code	code	NOUN
taxlaw-12356	726	25	.	.	PUNCT
taxlaw-12356	727	1	in	in	ADP
taxlaw-12356	727	2	that	that	DET
taxlaw-12356	727	3	case	case	NOUN
taxlaw-12356	727	4	,	,	PUNCT
taxlaw-12356	727	5	taxpayers	taxpayer	NOUN
taxlaw-12356	727	6	reduce	reduce	VERB
taxlaw-12356	727	7	their	their	PRON
taxlaw-12356	727	8	federal	federal	ADJ
taxlaw-12356	727	9	taxable	taxable	ADJ
taxlaw-12356	727	10	income	income	NOUN
taxlaw-12356	727	11	by	by	ADP
taxlaw-12356	727	12	the	the	DET
taxlaw-12356	727	13	amount	amount	NOUN
taxlaw-12356	727	14	of	of	ADP
taxlaw-12356	727	15	the	the	DET
taxlaw-12356	727	16	donation	donation	NOUN
taxlaw-12356	727	17	,	,	PUNCT
taxlaw-12356	727	18	despite	despite	SCONJ
taxlaw-12356	727	19	losing	lose	VERB
taxlaw-12356	727	20	zero	zero	NUM
taxlaw-12356	727	21	dollars	dollar	NOUN
taxlaw-12356	727	22	on	on	ADP
taxlaw-12356	727	23	the	the	DET
taxlaw-12356	727	24	donation	donation	NOUN
taxlaw-12356	727	25	because	because	SCONJ
taxlaw-12356	727	26	they	they	PRON
taxlaw-12356	727	27	received	receive	VERB
taxlaw-12356	727	28	the	the	DET
taxlaw-12356	727	29	same	same	ADJ
taxlaw-12356	727	30	amount	amount	NOUN
taxlaw-12356	727	31	back	back	ADV
taxlaw-12356	727	32	from	from	ADP
taxlaw-12356	727	33	the	the	DET
taxlaw-12356	727	34	state	state	NOUN
taxlaw-12356	727	35	.	.	PUNCT
taxlaw-12356	728	1	as	as	ADP
taxlaw-12356	728	2	of	of	ADP
taxlaw-12356	728	3	august	august	PROPN
taxlaw-12356	728	4	2019	2019	NUM
taxlaw-12356	728	5	,	,	PUNCT
taxlaw-12356	728	6	per	per	ADP
taxlaw-12356	728	7	u.s	u.s	PROPN
taxlaw-12356	728	8	.	.	PROPN
taxlaw-12356	728	9	treasury	treasury	PROPN
taxlaw-12356	728	10	regulation	regulation	PROPN
taxlaw-12356	728	11	,	,	PUNCT
taxlaw-12356	728	12	individual	individual	ADJ
taxlaw-12356	728	13	contributions	contribution	NOUN
taxlaw-12356	728	14	to	to	ADP
taxlaw-12356	728	15	charitable	charitable	ADJ
taxlaw-12356	728	16	organizations	organization	NOUN
taxlaw-12356	728	17	for	for	ADP
taxlaw-12356	728	18	which	which	PRON
taxlaw-12356	728	19	the	the	DET
taxlaw-12356	728	20	taxpayer	taxpayer	NOUN
taxlaw-12356	728	21	receives	receive	VERB
taxlaw-12356	728	22	a	a	DET
taxlaw-12356	728	23	state	state	NOUN
taxlaw-12356	728	24	tax	tax	NOUN
taxlaw-12356	728	25	credit	credit	NOUN
taxlaw-12356	728	26	are	be	AUX
taxlaw-12356	728	27	not	not	PART
taxlaw-12356	728	28	deductible	deductible	ADJ
taxlaw-12356	728	29	from	from	ADP
taxlaw-12356	728	30	federal	federal	ADJ
taxlaw-12356	728	31	taxable	taxable	ADJ
taxlaw-12356	728	32	income	income	NOUN
taxlaw-12356	728	33	.	.	PUNCT
taxlaw-12356	729	1	26	26	NUM
taxlaw-12356	729	2	c.f.r	c.f.r	NOUN
taxlaw-12356	729	3	.	.	PUNCT
taxlaw-12356	730	1	§	§	PROPN
taxlaw-12356	730	2	1.170a-1(h)(3)(i	1.170a-1(h)(3)(i	NUM
taxlaw-12356	730	3	)	)	PUNCT
taxlaw-12356	731	1	;	;	PUNCT
taxlaw-12356	731	2	see	see	VERB
taxlaw-12356	731	3	also	also	ADV
taxlaw-12356	731	4	47a	47a	NOUN
taxlaw-12356	731	5	c.j.s	c.j.s	PROPN
taxlaw-12356	731	6	.	.	PUNCT
taxlaw-12356	732	1	internal	internal	ADJ
taxlaw-12356	732	2	revenue	revenue	NOUN
taxlaw-12356	732	3	§	§	PROPN
taxlaw-12356	732	4	204	204	NUM
taxlaw-12356	732	5	(	(	PUNCT
taxlaw-12356	732	6	“	"	PUNCT
taxlaw-12356	732	7	state	state	NOUN
taxlaw-12356	732	8	tax	tax	NOUN
taxlaw-12356	732	9	credit	credit	NOUN
taxlaw-12356	732	10	as	as	ADP
taxlaw-12356	732	11	a	a	DET
taxlaw-12356	732	12	‘	'	PUNCT
taxlaw-12356	732	13	return	return	NOUN
taxlaw-12356	732	14	benefit	benefit	NOUN
taxlaw-12356	732	15	.	.	PUNCT
taxlaw-12356	732	16	’	'	PUNCT
taxlaw-12356	732	17	”	"	PUNCT
taxlaw-12356	732	18	)	)	PUNCT
taxlaw-12356	732	19	.	.	PUNCT
taxlaw-12356	733	1	in	in	ADP
taxlaw-12356	733	2	some	some	DET
taxlaw-12356	733	3	cases	case	NOUN
taxlaw-12356	733	4	,	,	PUNCT
taxlaw-12356	733	5	individuals	individual	NOUN
taxlaw-12356	733	6	may	may	AUX
taxlaw-12356	733	7	still	still	ADV
taxlaw-12356	733	8	count	count	VERB
taxlaw-12356	733	9	their	their	PRON
taxlaw-12356	733	10	contribution	contribution	NOUN
taxlaw-12356	733	11	as	as	ADP
taxlaw-12356	733	12	payment	payment	NOUN
taxlaw-12356	733	13	of	of	ADP
taxlaw-12356	733	14	state	state	NOUN
taxlaw-12356	733	15	or	or	CCONJ
taxlaw-12356	733	16	local	local	ADJ
taxlaw-12356	733	17	taxes	taxis	NOUN
taxlaw-12356	733	18	.	.	PUNCT
taxlaw-12356	734	1	26	26	NUM
taxlaw-12356	734	2	c.f.r	c.f.r	NOUN
taxlaw-12356	734	3	.	.	PUNCT
taxlaw-12356	735	1	§	§	PROPN
taxlaw-12356	735	2	1.170a-1(h)(3)(ix	1.170a-1(h)(3)(ix	NUM
taxlaw-12356	735	3	)	)	PUNCT
taxlaw-12356	735	4	(	(	PUNCT
taxlaw-12356	735	5	“	"	PUNCT
taxlaw-12356	735	6	safe	safe	ADJ
taxlaw-12356	735	7	harbor	harbor	NOUN
taxlaw-12356	735	8	for	for	ADP
taxlaw-12356	735	9	individuals	individual	NOUN
taxlaw-12356	735	10	”	"	PUNCT
taxlaw-12356	735	11	)	)	PUNCT
taxlaw-12356	735	12	.	.	PUNCT
taxlaw-12356	736	1	contributions	contribution	NOUN
taxlaw-12356	736	2	by	by	ADP
taxlaw-12356	736	3	c	c	NOUN
taxlaw-12356	736	4	corporations	corporation	NOUN
taxlaw-12356	736	5	and	and	CCONJ
taxlaw-12356	736	6	some	some	DET
taxlaw-12356	736	7	passthrough	passthrough	NOUN
taxlaw-12356	736	8	entities	entity	NOUN
taxlaw-12356	736	9	may	may	AUX
taxlaw-12356	736	10	also	also	ADV
taxlaw-12356	736	11	still	still	ADV
taxlaw-12356	736	12	be	be	AUX
taxlaw-12356	736	13	claimed	claim	VERB
taxlaw-12356	736	14	as	as	ADP
taxlaw-12356	736	15	business	business	NOUN
taxlaw-12356	736	16	expenses	expense	NOUN
taxlaw-12356	736	17	.	.	PUNCT
taxlaw-12356	737	1	26	26	NUM
taxlaw-12356	737	2	c.f.r	c.f.r	NOUN
taxlaw-12356	737	3	.	.	PUNCT
taxlaw-12356	738	1	§	§	PROPN
taxlaw-12356	738	2	1.162	1.162	NUM
taxlaw-12356	738	3	-	-	SYM
taxlaw-12356	738	4	15(a)(3	15(a)(3	NUM
taxlaw-12356	738	5	)	)	PUNCT
taxlaw-12356	738	6	(	(	PUNCT
taxlaw-12356	738	7	“	"	PUNCT
taxlaw-12356	738	8	safe	safe	ADJ
taxlaw-12356	738	9	harbors	harbor	NOUN
taxlaw-12356	738	10	for	for	ADP
taxlaw-12356	738	11	c	c	NOUN
taxlaw-12356	738	12	corporations	corporation	NOUN
taxlaw-12356	738	13	and	and	CCONJ
taxlaw-12356	738	14	specified	specify	VERB
taxlaw-12356	738	15	passthrough	passthrough	NOUN
taxlaw-12356	738	16	entities	entity	NOUN
taxlaw-12356	738	17	making	make	VERB
taxlaw-12356	738	18	payments	payment	NOUN
taxlaw-12356	738	19	in	in	ADP
taxlaw-12356	738	20	exchange	exchange	NOUN
taxlaw-12356	738	21	for	for	ADP
taxlaw-12356	738	22	state	state	NOUN
taxlaw-12356	738	23	or	or	CCONJ
taxlaw-12356	738	24	local	local	ADJ
taxlaw-12356	738	25	tax	tax	NOUN
taxlaw-12356	738	26	credits	credit	NOUN
taxlaw-12356	738	27	.	.	PUNCT
taxlaw-12356	738	28	”	"	PUNCT
taxlaw-12356	738	29	)	)	PUNCT
taxlaw-12356	738	30	.	.	PUNCT
taxlaw-12356	739	1	tuition	tuition	NOUN
taxlaw-12356	739	2	organizations	organization	NOUN
taxlaw-12356	739	3	convey	convey	VERB
taxlaw-12356	739	4	that	that	SCONJ
taxlaw-12356	739	5	contributions	contribution	NOUN
taxlaw-12356	739	6	are	be	AUX
taxlaw-12356	739	7	not	not	PART
taxlaw-12356	739	8	federally	federally	ADV
taxlaw-12356	739	9	deductible	deductible	ADJ
taxlaw-12356	739	10	as	as	ADP
taxlaw-12356	739	11	charitable	charitable	ADJ
taxlaw-12356	739	12	contributions	contribution	NOUN
taxlaw-12356	739	13	with	with	ADP
taxlaw-12356	739	14	varying	vary	VERB
taxlaw-12356	739	15	clarity	clarity	NOUN
taxlaw-12356	739	16	.	.	PUNCT
taxlaw-12356	740	1	see	see	VERB
taxlaw-12356	740	2	,	,	PUNCT
taxlaw-12356	740	3	e.g.	e.g.	ADV
taxlaw-12356	740	4	,	,	PUNCT
taxlaw-12356	740	5	donor	donor	NOUN
taxlaw-12356	740	6	frequently	frequently	ADV
taxlaw-12356	740	7	asked	ask	VERB
taxlaw-12356	740	8	questions	question	NOUN
taxlaw-12356	740	9	,	,	PUNCT
taxlaw-12356	740	10	ariz	ariz	PROPN
taxlaw-12356	740	11	.	.	PUNCT
taxlaw-12356	741	1	private	private	ADJ
taxlaw-12356	741	2	sch	sch	PROPN
taxlaw-12356	741	3	.	.	PUNCT
taxlaw-12356	741	4	org	org	PROPN
taxlaw-12356	741	5	.	.	PROPN
taxlaw-12356	741	6	,	,	PUNCT
taxlaw-12356	741	7	https://apsto.org/individualdonorfaq	https://apsto.org/individualdonorfaq	PROPN
taxlaw-12356	742	1	[	[	X
taxlaw-12356	742	2	perma.cc/2jyt-ea7h	perma.cc/2jyt-ea7h	PROPN
taxlaw-12356	742	3	]	]	X
taxlaw-12356	742	4	(	(	PUNCT
taxlaw-12356	742	5	advising	advise	VERB
taxlaw-12356	742	6	donors	donor	NOUN
taxlaw-12356	742	7	to	to	PART
taxlaw-12356	742	8	consult	consult	VERB
taxlaw-12356	742	9	with	with	ADP
taxlaw-12356	742	10	a	a	DET
taxlaw-12356	742	11	tax	tax	NOUN
taxlaw-12356	742	12	advisor	advisor	NOUN
taxlaw-12356	742	13	for	for	ADP
taxlaw-12356	742	14	deductibility	deductibility	NOUN
taxlaw-12356	742	15	of	of	ADP
taxlaw-12356	742	16	their	their	PRON
taxlaw-12356	742	17	contributions	contribution	NOUN
taxlaw-12356	742	18	)	)	PUNCT
taxlaw-12356	742	19	;	;	PUNCT
taxlaw-12356	742	20	frequently	frequently	ADV
taxlaw-12356	742	21	asked	ask	VERB
taxlaw-12356	742	22	questions	question	NOUN
taxlaw-12356	742	23	,	,	PUNCT
taxlaw-12356	742	24	ariz	ariz	PROPN
taxlaw-12356	742	25	.	.	PUNCT
taxlaw-12356	743	1	tax	tax	NOUN
taxlaw-12356	743	2	credit	credit	NOUN
taxlaw-12356	743	3	https://aztxcr.org/faqs/	https://aztxcr.org/faqs/	ADP
taxlaw-12356	744	1	[	[	X
taxlaw-12356	744	2	perma.cc/c8x9-wvt7	perma.cc/c8x9-wvt7	NOUN
taxlaw-12356	744	3	]	]	PUNCT
taxlaw-12356	744	4	(	(	PUNCT
taxlaw-12356	744	5	“	"	PUNCT
taxlaw-12356	744	6	since	since	SCONJ
taxlaw-12356	744	7	we	we	PRON
taxlaw-12356	744	8	are	be	AUX
taxlaw-12356	744	9	a	a	DET
taxlaw-12356	744	10	501(c)(3	501(c)(3	NUM
taxlaw-12356	744	11	)	)	PUNCT
taxlaw-12356	744	12	nonprofit	nonprofit	PROPN
taxlaw-12356	744	13	,	,	PUNCT
taxlaw-12356	744	14	your	your	PRON
taxlaw-12356	744	15	donation	donation	NOUN
taxlaw-12356	744	16	may	may	AUX
taxlaw-12356	744	17	be	be	AUX
taxlaw-12356	744	18	eligible	eligible	ADJ
taxlaw-12356	744	19	for	for	ADP
taxlaw-12356	744	20	a	a	DET
taxlaw-12356	744	21	federal	federal	ADJ
taxlaw-12356	744	22	tax	tax	NOUN
taxlaw-12356	744	23	deduction	deduction	NOUN
taxlaw-12356	744	24	.	.	PUNCT
taxlaw-12356	744	25	.	.	PUNCT
taxlaw-12356	744	26	.	.	PUNCT
taxlaw-12356	745	1	.	.	PUNCT
taxlaw-12356	745	2	”	"	PUNCT
taxlaw-12356	745	3	)	)	PUNCT
taxlaw-12356	745	4	.	.	PUNCT
taxlaw-12356	746	1	gains	gain	NOUN
taxlaw-12356	746	2	would	would	AUX
taxlaw-12356	746	3	also	also	ADV
taxlaw-12356	746	4	be	be	AUX
taxlaw-12356	746	5	possible	possible	ADJ
taxlaw-12356	746	6	if	if	SCONJ
taxlaw-12356	746	7	states	state	NOUN
taxlaw-12356	746	8	allowed	allow	VERB
taxlaw-12356	746	9	tax	tax	NOUN
taxlaw-12356	746	10	credits	credit	NOUN
taxlaw-12356	746	11	to	to	PART
taxlaw-12356	746	12	be	be	AUX
taxlaw-12356	746	13	claimed	claim	VERB
taxlaw-12356	746	14	in	in	ADP
taxlaw-12356	746	15	amounts	amount	NOUN
taxlaw-12356	746	16	that	that	PRON
taxlaw-12356	746	17	exceeded	exceed	VERB
taxlaw-12356	746	18	a	a	DET
taxlaw-12356	746	19	taxpayer	taxpayer	NOUN
taxlaw-12356	746	20	’s	’s	PART
taxlaw-12356	746	21	state	state	NOUN
taxlaw-12356	746	22	tax	tax	NOUN
taxlaw-12356	746	23	liability	liability	NOUN
taxlaw-12356	746	24	,	,	PUNCT
taxlaw-12356	746	25	which	which	PRON
taxlaw-12356	746	26	does	do	AUX
taxlaw-12356	746	27	not	not	PART
taxlaw-12356	746	28	appear	appear	VERB
taxlaw-12356	746	29	to	to	PART
taxlaw-12356	746	30	be	be	AUX
taxlaw-12356	746	31	common	common	ADJ
taxlaw-12356	746	32	.	.	PUNCT
taxlaw-12356	747	1	georgia	georgia	PROPN
taxlaw-12356	747	2	,	,	PUNCT
taxlaw-12356	747	3	for	for	ADP
taxlaw-12356	747	4	example	example	NOUN
taxlaw-12356	747	5	,	,	PUNCT
taxlaw-12356	747	6	does	do	AUX
taxlaw-12356	747	7	not	not	PART
taxlaw-12356	747	8	allow	allow	VERB
taxlaw-12356	747	9	the	the	DET
taxlaw-12356	747	10	claiming	claiming	NOUN
taxlaw-12356	747	11	of	of	ADP
taxlaw-12356	747	12	tax	tax	NOUN
taxlaw-12356	747	13	credits	credit	NOUN
taxlaw-12356	747	14	in	in	ADP
taxlaw-12356	747	15	excess	excess	NOUN
taxlaw-12356	747	16	of	of	ADP
taxlaw-12356	747	17	a	a	DET
taxlaw-12356	747	18	taxpayer	taxpayer	NOUN
taxlaw-12356	747	19	’s	’s	PART
taxlaw-12356	747	20	state	state	NOUN
taxlaw-12356	747	21	income	income	NOUN
taxlaw-12356	747	22	tax	tax	NOUN
taxlaw-12356	747	23	liability	liability	NOUN
taxlaw-12356	747	24	,	,	PUNCT
taxlaw-12356	747	25	but	but	CCONJ
taxlaw-12356	747	26	it	it	PRON
taxlaw-12356	747	27	does	do	AUX
taxlaw-12356	747	28	allow	allow	VERB
taxlaw-12356	747	29	unused	unused	ADJ
taxlaw-12356	747	30	tax	tax	NOUN
taxlaw-12356	747	31	credits	credit	NOUN
taxlaw-12356	747	32	to	to	PART
taxlaw-12356	747	33	be	be	AUX
taxlaw-12356	747	34	used	use	VERB
taxlaw-12356	747	35	against	against	ADP
taxlaw-12356	747	36	tax	tax	NOUN
taxlaw-12356	747	37	liability	liability	NOUN
taxlaw-12356	747	38	for	for	ADP
taxlaw-12356	747	39	five	five	NUM
taxlaw-12356	747	40	years	year	NOUN
taxlaw-12356	747	41	following	follow	VERB
taxlaw-12356	747	42	the	the	DET
taxlaw-12356	747	43	donation	donation	NOUN
taxlaw-12356	747	44	.	.	PUNCT
taxlaw-12356	748	1	ga	ga	PROPN
taxlaw-12356	748	2	code	code	PROPN
taxlaw-12356	748	3	§	§	PROPN
taxlaw-12356	748	4	48	48	NUM
taxlaw-12356	748	5	-	-	SYM
taxlaw-12356	748	6	7	7	NUM
taxlaw-12356	748	7	-	-	PUNCT
taxlaw-12356	748	8	29.16(e	29.16(e	NUM
taxlaw-12356	748	9	)	)	PUNCT
taxlaw-12356	748	10	(	(	PUNCT
taxlaw-12356	748	11	2022	2022	NUM
taxlaw-12356	748	12	)	)	PUNCT
taxlaw-12356	748	13	.	.	PUNCT
taxlaw-12356	749	1	2023	2023	NUM
taxlaw-12356	749	2	]	]	PUNCT
taxlaw-12356	749	3	the	the	DET
taxlaw-12356	749	4	worst	bad	ADJ
taxlaw-12356	749	5	choice	choice	NOUN
taxlaw-12356	749	6	for	for	ADP
taxlaw-12356	749	7	school	school	NOUN
taxlaw-12356	749	8	choice	choice	NOUN
taxlaw-12356	749	9	105	105	NUM
taxlaw-12356	749	10	with	with	ADP
taxlaw-12356	749	11	wealthy	wealthy	ADJ
taxlaw-12356	749	12	populations	population	NOUN
taxlaw-12356	749	13	have.149	have.149	PRON
taxlaw-12356	749	14	to	to	PART
taxlaw-12356	749	15	receive	receive	VERB
taxlaw-12356	749	16	funds	fund	NOUN
taxlaw-12356	749	17	from	from	ADP
taxlaw-12356	749	18	tax	tax	NOUN
taxlaw-12356	749	19	credit	credit	NOUN
taxlaw-12356	749	20	donations	donation	NOUN
taxlaw-12356	749	21	,	,	PUNCT
taxlaw-12356	749	22	a	a	DET
taxlaw-12356	749	23	private	private	ADJ
taxlaw-12356	749	24	school	school	NOUN
taxlaw-12356	749	25	must	must	AUX
taxlaw-12356	749	26	partner	partner	VERB
taxlaw-12356	749	27	with	with	ADP
taxlaw-12356	749	28	an	an	DET
taxlaw-12356	749	29	sso	sso	NOUN
taxlaw-12356	749	30	and	and	CCONJ
taxlaw-12356	749	31	have	have	VERB
taxlaw-12356	749	32	donors	donor	NOUN
taxlaw-12356	749	33	designate	designate	VERB
taxlaw-12356	749	34	the	the	DET
taxlaw-12356	749	35	school	school	NOUN
taxlaw-12356	749	36	with	with	ADP
taxlaw-12356	749	37	their	their	PRON
taxlaw-12356	749	38	contributions	contribution	NOUN
taxlaw-12356	749	39	.	.	PUNCT
taxlaw-12356	750	1	both	both	PRON
taxlaw-12356	750	2	of	of	ADP
taxlaw-12356	750	3	those	those	PRON
taxlaw-12356	750	4	require	require	VERB
taxlaw-12356	750	5	resources	resource	NOUN
taxlaw-12356	750	6	.	.	PUNCT
taxlaw-12356	751	1	on	on	ADP
taxlaw-12356	751	2	private	private	ADJ
taxlaw-12356	751	3	schools	school	NOUN
taxlaw-12356	751	4	’	'	PUNCT
taxlaw-12356	751	5	webpages	webpage	NOUN
taxlaw-12356	751	6	encouraging	encourage	VERB
taxlaw-12356	751	7	donations	donation	NOUN
taxlaw-12356	751	8	to	to	PART
taxlaw-12356	751	9	scholarship	scholarship	VERB
taxlaw-12356	751	10	organizations	organization	NOUN
taxlaw-12356	751	11	,	,	PUNCT
taxlaw-12356	751	12	for	for	ADP
taxlaw-12356	751	13	example	example	NOUN
taxlaw-12356	751	14	,	,	PUNCT
taxlaw-12356	751	15	there	there	PRON
taxlaw-12356	751	16	is	be	VERB
taxlaw-12356	751	17	usually	usually	ADV
taxlaw-12356	751	18	a	a	DET
taxlaw-12356	751	19	school	school	NOUN
taxlaw-12356	751	20	administrator	administrator	NOUN
taxlaw-12356	751	21	for	for	ADP
taxlaw-12356	751	22	donors	donor	NOUN
taxlaw-12356	751	23	to	to	PART
taxlaw-12356	751	24	contact.150	contact.150	VERB
taxlaw-12356	751	25	at	at	ADV
taxlaw-12356	751	26	least	least	ADV
taxlaw-12356	751	27	one	one	NUM
taxlaw-12356	751	28	school	school	NOUN
taxlaw-12356	751	29	provides	provide	VERB
taxlaw-12356	751	30	information	information	NOUN
taxlaw-12356	751	31	on	on	ADP
taxlaw-12356	751	32	an	an	DET
taxlaw-12356	751	33	interest	interest	NOUN
taxlaw-12356	751	34	-	-	PUNCT
taxlaw-12356	751	35	free	free	ADJ
taxlaw-12356	751	36	loan	loan	NOUN
taxlaw-12356	751	37	to	to	PART
taxlaw-12356	751	38	cover	cover	VERB
taxlaw-12356	751	39	the	the	DET
taxlaw-12356	751	40	donation	donation	NOUN
taxlaw-12356	751	41	until	until	SCONJ
taxlaw-12356	751	42	the	the	DET
taxlaw-12356	751	43	tax	tax	NOUN
taxlaw-12356	751	44	credit	credit	NOUN
taxlaw-12356	751	45	is	be	AUX
taxlaw-12356	751	46	paid.151	paid.151	NOUN
taxlaw-12356	751	47	these	these	DET
taxlaw-12356	751	48	schools	school	NOUN
taxlaw-12356	751	49	clearly	clearly	ADV
taxlaw-12356	751	50	invest	invest	VERB
taxlaw-12356	751	51	resources	resource	NOUN
taxlaw-12356	751	52	in	in	ADP
taxlaw-12356	751	53	communicating	communicate	VERB
taxlaw-12356	751	54	the	the	DET
taxlaw-12356	751	55	availability	availability	NOUN
taxlaw-12356	751	56	of	of	ADP
taxlaw-12356	751	57	tax	tax	NOUN
taxlaw-12356	751	58	credits	credit	NOUN
taxlaw-12356	751	59	and	and	CCONJ
taxlaw-12356	751	60	encouraging	encourage	VERB
taxlaw-12356	751	61	donations	donation	NOUN
taxlaw-12356	751	62	.	.	PUNCT
taxlaw-12356	752	1	schools	school	NOUN
taxlaw-12356	752	2	serving	serve	VERB
taxlaw-12356	752	3	wealthier	wealthy	ADJ
taxlaw-12356	752	4	families	family	NOUN
taxlaw-12356	752	5	have	have	AUX
taxlaw-12356	752	6	also	also	ADV
taxlaw-12356	752	7	been	be	AUX
taxlaw-12356	752	8	found	find	VERB
taxlaw-12356	752	9	to	to	PART
taxlaw-12356	752	10	have	have	VERB
taxlaw-12356	752	11	more	more	ADV
taxlaw-12356	752	12	involved	involved	ADJ
taxlaw-12356	752	13	parents	parent	NOUN
taxlaw-12356	752	14	,	,	PUNCT
taxlaw-12356	752	15	which	which	PRON
taxlaw-12356	752	16	makes	make	VERB
taxlaw-12356	752	17	requesting	request	VERB
taxlaw-12356	752	18	donations	donation	NOUN
taxlaw-12356	753	1	easier.152	easier.152	PROPN
taxlaw-12356	753	2	so	so	ADV
taxlaw-12356	753	3	not	not	PART
taxlaw-12356	753	4	only	only	ADV
taxlaw-12356	753	5	are	be	AUX
taxlaw-12356	753	6	poorer	poor	ADJ
taxlaw-12356	753	7	private	private	ADJ
taxlaw-12356	753	8	schools	school	NOUN
taxlaw-12356	753	9	less	less	ADV
taxlaw-12356	753	10	likely	likely	ADJ
taxlaw-12356	753	11	to	to	PART
taxlaw-12356	753	12	enroll	enroll	VERB
taxlaw-12356	753	13	students	student	NOUN
taxlaw-12356	753	14	from	from	ADP
taxlaw-12356	753	15	families	family	NOUN
taxlaw-12356	753	16	willing	willing	ADJ
taxlaw-12356	753	17	and	and	CCONJ
taxlaw-12356	753	18	able	able	ADJ
taxlaw-12356	753	19	to	to	PART
taxlaw-12356	753	20	donate	donate	VERB
taxlaw-12356	753	21	,	,	PUNCT
taxlaw-12356	753	22	they	they	PRON
taxlaw-12356	753	23	are	be	AUX
taxlaw-12356	753	24	less	less	ADV
taxlaw-12356	753	25	likely	likely	ADJ
taxlaw-12356	753	26	to	to	PART
taxlaw-12356	753	27	have	have	VERB
taxlaw-12356	753	28	the	the	DET
taxlaw-12356	753	29	resources	resource	NOUN
taxlaw-12356	753	30	to	to	PART
taxlaw-12356	753	31	communicate	communicate	VERB
taxlaw-12356	753	32	to	to	ADP
taxlaw-12356	753	33	parents	parent	NOUN
taxlaw-12356	753	34	that	that	SCONJ
taxlaw-12356	753	35	the	the	DET
taxlaw-12356	753	36	donation	donation	NOUN
taxlaw-12356	753	37	opportunity	opportunity	NOUN
taxlaw-12356	753	38	even	even	ADV
taxlaw-12356	753	39	exists	exist	VERB
taxlaw-12356	753	40	.	.	PUNCT
taxlaw-12356	754	1	because	because	SCONJ
taxlaw-12356	754	2	of	of	ADP
taxlaw-12356	754	3	the	the	DET
taxlaw-12356	754	4	hoops	hoop	NOUN
taxlaw-12356	754	5	that	that	PRON
taxlaw-12356	754	6	a	a	DET
taxlaw-12356	754	7	school	school	NOUN
taxlaw-12356	754	8	must	must	AUX
taxlaw-12356	754	9	jump	jump	VERB
taxlaw-12356	754	10	through	through	ADP
taxlaw-12356	754	11	to	to	PART
taxlaw-12356	754	12	garner	garner	VERB
taxlaw-12356	754	13	funding	funding	NOUN
taxlaw-12356	754	14	from	from	ADP
taxlaw-12356	754	15	donations	donation	NOUN
taxlaw-12356	754	16	,	,	PUNCT
taxlaw-12356	754	17	the	the	DET
taxlaw-12356	754	18	donations	donation	NOUN
taxlaw-12356	754	19	end	end	VERB
taxlaw-12356	754	20	up	up	ADP
taxlaw-12356	754	21	going	go	VERB
taxlaw-12356	754	22	to	to	ADP
taxlaw-12356	754	23	private	private	ADJ
taxlaw-12356	754	24	schools	school	NOUN
taxlaw-12356	754	25	with	with	ADP
taxlaw-12356	754	26	money	money	NOUN
taxlaw-12356	754	27	to	to	PART
taxlaw-12356	754	28	spend	spend	VERB
taxlaw-12356	754	29	on	on	ADP
taxlaw-12356	754	30	fundraising	fundraise	VERB
taxlaw-12356	754	31	outreach	outreach	NOUN
taxlaw-12356	754	32	and	and	CCONJ
taxlaw-12356	754	33	the	the	DET
taxlaw-12356	754	34	organizational	organizational	ADJ
taxlaw-12356	754	35	base	base	NOUN
taxlaw-12356	754	36	to	to	PART
taxlaw-12356	754	37	manage	manage	VERB
taxlaw-12356	754	38	contributions	contribution	NOUN
taxlaw-12356	754	39	.	.	PUNCT
taxlaw-12356	755	1	often	often	ADV
taxlaw-12356	755	2	,	,	PUNCT
taxlaw-12356	755	3	schools	school	NOUN
taxlaw-12356	755	4	with	with	ADP
taxlaw-12356	755	5	the	the	DET
taxlaw-12356	755	6	organizational	organizational	ADJ
taxlaw-12356	755	7	infrastructure	infrastructure	NOUN
taxlaw-12356	755	8	necessary	necessary	ADJ
taxlaw-12356	755	9	to	to	PART
taxlaw-12356	755	10	benefit	benefit	VERB
taxlaw-12356	755	11	from	from	ADP
taxlaw-12356	755	12	tax	tax	NOUN
taxlaw-12356	755	13	credits	credit	NOUN
taxlaw-12356	755	14	are	be	AUX
taxlaw-12356	755	15	religious	religious	ADJ
taxlaw-12356	755	16	schools	school	NOUN
taxlaw-12356	755	17	.	.	PUNCT
taxlaw-12356	756	1	parents	parent	NOUN
taxlaw-12356	756	2	at	at	ADP
taxlaw-12356	756	3	religious	religious	ADJ
taxlaw-12356	756	4	schools	school	NOUN
taxlaw-12356	756	5	report	report	VERB
taxlaw-12356	756	6	more	more	ADJ
taxlaw-12356	756	7	participation	participation	NOUN
taxlaw-12356	756	8	in	in	ADP
taxlaw-12356	756	9	school	school	NOUN
taxlaw-12356	756	10	fundraising	fundraising	NOUN
taxlaw-12356	756	11	than	than	ADP
taxlaw-12356	756	12	parents	parent	NOUN
taxlaw-12356	756	13	at	at	ADP
taxlaw-12356	756	14	non	non	ADJ
taxlaw-12356	756	15	-	-	ADJ
taxlaw-12356	756	16	religious	religious	ADJ
taxlaw-12356	756	17	schools	school	NOUN
taxlaw-12356	756	18	do	do	VERB
taxlaw-12356	756	19	,	,	PUNCT
taxlaw-12356	756	20	whether	whether	SCONJ
taxlaw-12356	756	21	because	because	SCONJ
taxlaw-12356	756	22	of	of	ADP
taxlaw-12356	756	23	a	a	DET
taxlaw-12356	756	24	shared	shared	ADJ
taxlaw-12356	756	25	purpose	purpose	NOUN
taxlaw-12356	756	26	,	,	PUNCT
taxlaw-12356	756	27	strong	strong	ADJ
taxlaw-12356	756	28	community	community	NOUN
taxlaw-12356	756	29	,	,	PUNCT
taxlaw-12356	756	30	or	or	CCONJ
taxlaw-12356	756	31	peer	peer	NOUN
taxlaw-12356	756	32	pressure.153	pressure.153	VERB
taxlaw-12356	756	33	tax	tax	NOUN
taxlaw-12356	756	34	credits	credit	NOUN
taxlaw-12356	756	35	may	may	AUX
taxlaw-12356	756	36	have	have	AUX
taxlaw-12356	756	37	been	be	AUX
taxlaw-12356	756	38	intended	intend	VERB
taxlaw-12356	756	39	to	to	PART
taxlaw-12356	756	40	benefit	benefit	VERB
taxlaw-12356	756	41	all	all	DET
taxlaw-12356	756	42	schools	school	NOUN
taxlaw-12356	756	43	,	,	PUNCT
taxlaw-12356	756	44	but	but	CCONJ
taxlaw-12356	756	45	because	because	SCONJ
taxlaw-12356	756	46	the	the	DET
taxlaw-12356	756	47	aid	aid	NOUN
taxlaw-12356	756	48	is	be	AUX
taxlaw-12356	756	49	based	base	VERB
taxlaw-12356	756	50	on	on	ADP
taxlaw-12356	756	51	the	the	DET
taxlaw-12356	756	52	tax	tax	NOUN
taxlaw-12356	756	53	code	code	NOUN
taxlaw-12356	756	54	,	,	PUNCT
taxlaw-12356	756	55	it	it	PRON
taxlaw-12356	756	56	is	be	AUX
taxlaw-12356	756	57	used	use	VERB
taxlaw-12356	756	58	disproportionately	disproportionately	ADV
taxlaw-12356	756	59	by	by	ADP
taxlaw-12356	756	60	schools	school	NOUN
taxlaw-12356	756	61	with	with	ADP
taxlaw-12356	756	62	more	more	ADV
taxlaw-12356	756	63	centralized	centralized	ADJ
taxlaw-12356	756	64	communities	community	NOUN
taxlaw-12356	756	65	and	and	CCONJ
taxlaw-12356	756	66	more	more	ADJ
taxlaw-12356	756	67	resources	resource	NOUN
taxlaw-12356	756	68	,	,	PUNCT
taxlaw-12356	756	69	which	which	PRON
taxlaw-12356	756	70	tend	tend	VERB
taxlaw-12356	756	71	to	to	PART
taxlaw-12356	756	72	be	be	AUX
taxlaw-12356	756	73	the	the	DET
taxlaw-12356	756	74	schools	school	NOUN
taxlaw-12356	756	75	that	that	PRON
taxlaw-12356	756	76	are	be	AUX
taxlaw-12356	756	77	not	not	PART
taxlaw-12356	756	78	in	in	ADP
taxlaw-12356	756	79	need	need	NOUN
taxlaw-12356	756	80	of	of	ADP
taxlaw-12356	756	81	public	public	ADJ
taxlaw-12356	756	82	aid	aid	NOUN
taxlaw-12356	756	83	.	.	PUNCT
taxlaw-12356	757	1	in	in	ADP
taxlaw-12356	757	2	hindsight	hindsight	ADJ
taxlaw-12356	757	3	,	,	PUNCT
taxlaw-12356	757	4	these	these	DET
taxlaw-12356	757	5	hoops	hoop	NOUN
taxlaw-12356	757	6	look	look	VERB
taxlaw-12356	757	7	like	like	ADP
taxlaw-12356	757	8	an	an	DET
taxlaw-12356	757	9	unfortunate	unfortunate	ADJ
taxlaw-12356	757	10	complication	complication	NOUN
taxlaw-12356	757	11	that	that	SCONJ
taxlaw-12356	757	12	(	(	PUNCT
taxlaw-12356	757	13	perhaps	perhaps	ADV
taxlaw-12356	757	14	accidentally	accidentally	ADV
taxlaw-12356	757	15	)	)	PUNCT
taxlaw-12356	757	16	put	put	VERB
taxlaw-12356	757	17	wealthier	wealthy	ADJ
taxlaw-12356	757	18	schools	school	NOUN
taxlaw-12356	757	19	in	in	ADP
taxlaw-12356	757	20	a	a	DET
taxlaw-12356	757	21	better	well	ADJ
taxlaw-12356	757	22	position	position	NOUN
taxlaw-12356	757	23	to	to	PART
taxlaw-12356	757	24	benefit	benefit	VERB
taxlaw-12356	757	25	from	from	ADP
taxlaw-12356	757	26	tax	tax	NOUN
taxlaw-12356	757	27	credits	credit	NOUN
taxlaw-12356	757	28	.	.	PUNCT
taxlaw-12356	758	1	the	the	DET
taxlaw-12356	758	2	inequitable	inequitable	ADJ
taxlaw-12356	758	3	result	result	NOUN
taxlaw-12356	758	4	may	may	AUX
taxlaw-12356	758	5	not	not	PART
taxlaw-12356	758	6	have	have	AUX
taxlaw-12356	758	7	been	be	AUX
taxlaw-12356	758	8	intended	intend	VERB
taxlaw-12356	758	9	,	,	PUNCT
taxlaw-12356	758	10	but	but	CCONJ
taxlaw-12356	758	11	the	the	DET
taxlaw-12356	758	12	hoops	hoop	NOUN
taxlaw-12356	758	13	definitely	definitely	ADV
taxlaw-12356	758	14	were	be	AUX
taxlaw-12356	758	15	.	.	PUNCT
taxlaw-12356	759	1	outsourcing	outsource	VERB
taxlaw-12356	759	2	the	the	DET
taxlaw-12356	759	3	fundraising	fundraising	NOUN
taxlaw-12356	759	4	to	to	ADP
taxlaw-12356	759	5	schools	school	NOUN
taxlaw-12356	759	6	and	and	CCONJ
taxlaw-12356	759	7	allowing	allow	VERB
taxlaw-12356	759	8	private	private	ADJ
taxlaw-12356	759	9	organizations	organization	NOUN
taxlaw-12356	759	10	to	to	PART
taxlaw-12356	759	11	manage	manage	VERB
taxlaw-12356	759	12	donations	donation	NOUN
taxlaw-12356	759	13	and	and	CCONJ
taxlaw-12356	759	14	award	award	NOUN
taxlaw-12356	759	15	scholarships	scholarship	NOUN
taxlaw-12356	759	16	were	be	AUX
taxlaw-12356	759	17	fundamental	fundamental	ADJ
taxlaw-12356	759	18	to	to	ADP
taxlaw-12356	759	19	states	state	NOUN
taxlaw-12356	759	20	’	'	PUNCT
taxlaw-12356	759	21	acceptance	acceptance	NOUN
taxlaw-12356	759	22	of	of	ADP
taxlaw-12356	759	23	tax	tax	NOUN
taxlaw-12356	759	24	credit	credit	NOUN
taxlaw-12356	759	25	systems	system	NOUN
taxlaw-12356	759	26	because	because	SCONJ
taxlaw-12356	759	27	they	they	PRON
taxlaw-12356	759	28	distanced	distance	VERB
taxlaw-12356	759	29	the	the	DET
taxlaw-12356	759	30	government	government	NOUN
taxlaw-12356	759	31	from	from	ADP
taxlaw-12356	759	32	the	the	DET
taxlaw-12356	759	33	aid	aid	NOUN
taxlaw-12356	759	34	.	.	PUNCT
taxlaw-12356	760	1	these	these	DET
taxlaw-12356	760	2	complications	complication	NOUN
taxlaw-12356	760	3	were	be	AUX
taxlaw-12356	760	4	features	feature	NOUN
taxlaw-12356	760	5	of	of	ADP
taxlaw-12356	760	6	the	the	DET
taxlaw-12356	760	7	tax	tax	NOUN
taxlaw-12356	760	8	credit	credit	NOUN
taxlaw-12356	760	9	system	system	NOUN
taxlaw-12356	760	10	because	because	SCONJ
taxlaw-12356	760	11	they	they	PRON
taxlaw-12356	760	12	gave	give	VERB
taxlaw-12356	760	13	the	the	DET
taxlaw-12356	760	14	impression	impression	NOUN
taxlaw-12356	760	15	that	that	SCONJ
taxlaw-12356	760	16	the	the	DET
taxlaw-12356	760	17	tax	tax	NOUN
taxlaw-12356	760	18	credit	credit	NOUN
taxlaw-12356	760	19	scholarships	scholarship	NOUN
taxlaw-12356	760	20	were	be	AUX
taxlaw-12356	760	21	not	not	PART
taxlaw-12356	760	22	state	state	NOUN
taxlaw-12356	760	23	money	money	NOUN
taxlaw-12356	760	24	—	—	PUNCT
taxlaw-12356	760	25	the	the	DET
taxlaw-12356	760	26	funds	fund	NOUN
taxlaw-12356	760	27	were	be	AUX
taxlaw-12356	760	28	raised	raise	VERB
taxlaw-12356	760	29	and	and	CCONJ
taxlaw-12356	760	30	managed	manage	VERB
taxlaw-12356	760	31	by	by	ADP
taxlaw-12356	760	32	other	other	ADJ
taxlaw-12356	760	33	parties	party	NOUN
taxlaw-12356	760	34	,	,	PUNCT
taxlaw-12356	760	35	so	so	SCONJ
taxlaw-12356	760	36	they	they	PRON
taxlaw-12356	760	37	could	could	AUX
taxlaw-12356	760	38	not	not	PART
taxlaw-12356	760	39	have	have	AUX
taxlaw-12356	760	40	been	be	AUX
taxlaw-12356	760	41	used	use	VERB
taxlaw-12356	760	42	to	to	PART
taxlaw-12356	760	43	connect	connect	VERB
taxlaw-12356	760	44	the	the	DET
taxlaw-12356	760	45	government	government	NOUN
taxlaw-12356	760	46	to	to	ADP
taxlaw-12356	760	47	religious	religious	ADJ
taxlaw-12356	760	48	schools	school	NOUN
taxlaw-12356	760	49	.	.	PUNCT
taxlaw-12356	761	1	149	149	NUM
taxlaw-12356	761	2	according	accord	VERB
taxlaw-12356	761	3	to	to	ADP
taxlaw-12356	761	4	the	the	DET
taxlaw-12356	761	5	u.s	u.s	PROPN
taxlaw-12356	761	6	.	.	PROPN
taxlaw-12356	761	7	dep’t	dep’t	NOUN
taxlaw-12356	761	8	of	of	ADP
taxlaw-12356	761	9	educ	educ	PROPN
taxlaw-12356	761	10	.	.	PUNCT
taxlaw-12356	762	1	,	,	PUNCT
taxlaw-12356	762	2	the	the	DET
taxlaw-12356	762	3	percentage	percentage	NOUN
taxlaw-12356	762	4	of	of	ADP
taxlaw-12356	762	5	parents	parent	NOUN
taxlaw-12356	762	6	who	who	PRON
taxlaw-12356	762	7	reported	report	VERB
taxlaw-12356	762	8	receiving	receive	VERB
taxlaw-12356	762	9	communications	communication	NOUN
taxlaw-12356	762	10	from	from	ADP
taxlaw-12356	762	11	the	the	DET
taxlaw-12356	762	12	school	school	NOUN
taxlaw-12356	762	13	addressed	address	VERB
taxlaw-12356	762	14	to	to	ADP
taxlaw-12356	762	15	all	all	DET
taxlaw-12356	762	16	parents	parent	NOUN
taxlaw-12356	762	17	increased	increase	VERB
taxlaw-12356	762	18	with	with	ADP
taxlaw-12356	762	19	the	the	DET
taxlaw-12356	762	20	level	level	NOUN
taxlaw-12356	762	21	of	of	ADP
taxlaw-12356	762	22	parent	parent	NOUN
taxlaw-12356	762	23	education	education	NOUN
taxlaw-12356	762	24	,	,	PUNCT
taxlaw-12356	762	25	and	and	CCONJ
taxlaw-12356	762	26	the	the	DET
taxlaw-12356	762	27	percentage	percentage	NOUN
taxlaw-12356	762	28	of	of	ADP
taxlaw-12356	762	29	parents	parent	NOUN
taxlaw-12356	762	30	who	who	PRON
taxlaw-12356	762	31	reported	report	VERB
taxlaw-12356	762	32	receiving	receive	VERB
taxlaw-12356	762	33	such	such	ADJ
taxlaw-12356	762	34	communications	communication	NOUN
taxlaw-12356	762	35	was	be	AUX
taxlaw-12356	762	36	over	over	ADV
taxlaw-12356	762	37	ten	ten	NUM
taxlaw-12356	762	38	points	point	NOUN
taxlaw-12356	762	39	higher	high	ADJ
taxlaw-12356	762	40	for	for	ADP
taxlaw-12356	762	41	parents	parent	NOUN
taxlaw-12356	762	42	above	above	ADP
taxlaw-12356	762	43	the	the	DET
taxlaw-12356	762	44	poverty	poverty	NOUN
taxlaw-12356	762	45	threshold	threshold	NOUN
taxlaw-12356	762	46	than	than	ADP
taxlaw-12356	762	47	for	for	ADP
taxlaw-12356	762	48	parents	parent	NOUN
taxlaw-12356	762	49	below	below	ADP
taxlaw-12356	762	50	it	it	PRON
taxlaw-12356	762	51	.	.	PUNCT
taxlaw-12356	763	1	rachel	rachel	PROPN
taxlaw-12356	763	2	hanson	hanson	PROPN
taxlaw-12356	763	3	&	&	CCONJ
taxlaw-12356	763	4	chris	chris	PROPN
taxlaw-12356	763	5	pugliese	pugliese	PROPN
taxlaw-12356	763	6	,	,	PUNCT
taxlaw-12356	763	7	parent	parent	NOUN
taxlaw-12356	763	8	and	and	CCONJ
taxlaw-12356	763	9	family	family	NOUN
taxlaw-12356	763	10	involvement	involvement	NOUN
taxlaw-12356	763	11	in	in	ADP
taxlaw-12356	763	12	education	education	NOUN
taxlaw-12356	763	13	:	:	PUNCT
taxlaw-12356	763	14	2019	2019	NUM
taxlaw-12356	763	15	(	(	PUNCT
taxlaw-12356	763	16	2020	2020	NUM
taxlaw-12356	763	17	)	)	PUNCT
taxlaw-12356	763	18	.	.	PUNCT
taxlaw-12356	764	1	150	150	NUM
taxlaw-12356	764	2	see	see	VERB
taxlaw-12356	764	3	,	,	PUNCT
taxlaw-12356	764	4	e.g.	e.g.	ADV
taxlaw-12356	764	5	,	,	PUNCT
taxlaw-12356	764	6	westminster	westminster	NOUN
taxlaw-12356	764	7	,	,	PUNCT
taxlaw-12356	764	8	ga	ga	PROPN
taxlaw-12356	764	9	.	.	PROPN
taxlaw-12356	764	10	private	private	PROPN
taxlaw-12356	764	11	sch	sch	PROPN
taxlaw-12356	764	12	.	.	PUNCT
taxlaw-12356	764	13	tax	tax	NOUN
taxlaw-12356	764	14	credit	credit	NOUN
taxlaw-12356	764	15	program	program	NOUN
taxlaw-12356	764	16	,	,	PUNCT
taxlaw-12356	764	17	https://www.westminster.net/supp	https://www.westminster.net/supp	PROPN
taxlaw-12356	764	18	ort	ort	NOUN
taxlaw-12356	764	19	-	-	PUNCT
taxlaw-12356	764	20	westminster	westminster	NOUN
taxlaw-12356	764	21	/	/	SYM
taxlaw-12356	764	22	georgia	georgia	NOUN
taxlaw-12356	764	23	-	-	PUNCT
taxlaw-12356	764	24	private	private	ADJ
taxlaw-12356	764	25	-	-	PUNCT
taxlaw-12356	764	26	school	school	NOUN
taxlaw-12356	764	27	-	-	PUNCT
taxlaw-12356	764	28	tax	tax	NOUN
taxlaw-12356	764	29	-	-	PUNCT
taxlaw-12356	764	30	credit	credit	NOUN
taxlaw-12356	764	31	-	-	PUNCT
taxlaw-12356	764	32	program	program	NOUN
taxlaw-12356	764	33	[	[	X
taxlaw-12356	764	34	perma.cc/z7fk-2wds	perma.cc/z7fk-2wds	X
taxlaw-12356	764	35	]	]	X
taxlaw-12356	764	36	(	(	PUNCT
taxlaw-12356	764	37	“	"	PUNCT
taxlaw-12356	764	38	director	director	NOUN
taxlaw-12356	764	39	for	for	ADP
taxlaw-12356	764	40	annual	annual	ADJ
taxlaw-12356	764	41	giving	giving	NOUN
taxlaw-12356	764	42	”	"	PUNCT
taxlaw-12356	764	43	)	)	PUNCT
taxlaw-12356	764	44	;	;	PUNCT
taxlaw-12356	764	45	learn	learn	VERB
taxlaw-12356	764	46	more	more	ADJ
taxlaw-12356	764	47	about	about	ADP
taxlaw-12356	764	48	alef	alef	PROPN
taxlaw-12356	764	49	fund	fund	PROPN
taxlaw-12356	764	50	,	,	PUNCT
taxlaw-12356	764	51	https://drive.google.com/file/d/1etoko39_un7r	https://drive.google.com/file/d/1etoko39_un7r	PROPN
taxlaw-12356	764	52	wdfbsuncaoed1muuygw4	wdfbsuncaoed1muuygw4	NUM
taxlaw-12356	764	53	/	/	SYM
taxlaw-12356	764	54	view	view	NOUN
taxlaw-12356	764	55	[	[	X
taxlaw-12356	764	56	perma.cc/hzg5-yevy	perma.cc/hzg5-yevy	NOUN
taxlaw-12356	764	57	]	]	PUNCT
taxlaw-12356	764	58	.	.	PUNCT
taxlaw-12356	765	1	151	151	NUM
taxlaw-12356	765	2	alumni	alumnus	NOUN
taxlaw-12356	765	3	donation	donation	NOUN
taxlaw-12356	765	4	info	info	NOUN
taxlaw-12356	765	5	.	.	PUNCT
taxlaw-12356	765	6	,	,	PUNCT
taxlaw-12356	765	7	the	the	DET
taxlaw-12356	765	8	weber	weber	PROPN
taxlaw-12356	765	9	sch	sch	PROPN
taxlaw-12356	765	10	.	.	PROPN
taxlaw-12356	765	11	,	,	PUNCT
taxlaw-12356	765	12	https://www.weberschool.org/alumni/alumni-giving	https://www.weberschool.org/alumni/alumni-giving	PROPN
taxlaw-12356	766	1	[	[	X
taxlaw-12356	766	2	perma.cc/j2dr-thun	perma.cc/j2dr-thun	PROPN
taxlaw-12356	766	3	]	]	PUNCT
taxlaw-12356	766	4	.	.	PUNCT
taxlaw-12356	767	1	152	152	NUM
taxlaw-12356	767	2	patricia	patricia	PROPN
taxlaw-12356	767	3	a.	a.	NOUN
taxlaw-12356	767	4	bauch	bauch	PROPN
taxlaw-12356	767	5	&	&	CCONJ
taxlaw-12356	767	6	ellen	ellen	PROPN
taxlaw-12356	767	7	b.	b.	PROPN
taxlaw-12356	767	8	goldring	goldring	PROPN
taxlaw-12356	767	9	,	,	PUNCT
taxlaw-12356	767	10	parent	parent	NOUN
taxlaw-12356	767	11	involvement	involvement	NOUN
taxlaw-12356	767	12	and	and	CCONJ
taxlaw-12356	767	13	school	school	NOUN
taxlaw-12356	767	14	responsiveness	responsiveness	NOUN
taxlaw-12356	767	15	:	:	PUNCT
taxlaw-12356	767	16	facilitating	facilitate	VERB
taxlaw-12356	767	17	the	the	DET
taxlaw-12356	767	18	home	home	NOUN
taxlaw-12356	767	19	-	-	PUNCT
taxlaw-12356	767	20	school	school	NOUN
taxlaw-12356	767	21	connection	connection	NOUN
taxlaw-12356	767	22	in	in	ADP
taxlaw-12356	767	23	schools	school	NOUN
taxlaw-12356	767	24	of	of	ADP
taxlaw-12356	767	25	choice	choice	NOUN
taxlaw-12356	767	26	,	,	PUNCT
taxlaw-12356	767	27	17	17	NUM
taxlaw-12356	767	28	educ	educ	NOUN
taxlaw-12356	767	29	.	.	PUNCT
taxlaw-12356	768	1	evaluation	evaluation	NOUN
taxlaw-12356	768	2	and	and	CCONJ
taxlaw-12356	768	3	pol’y	pol’y	NOUN
taxlaw-12356	768	4	analysis	analysis	NOUN
taxlaw-12356	768	5	1	1	NUM
taxlaw-12356	768	6	,	,	PUNCT
taxlaw-12356	768	7	1	1	NUM
taxlaw-12356	768	8	-	-	SYM
taxlaw-12356	768	9	21	21	NUM
taxlaw-12356	768	10	(	(	PUNCT
taxlaw-12356	768	11	1995	1995	NUM
taxlaw-12356	768	12	)	)	PUNCT
taxlaw-12356	768	13	.	.	PUNCT
taxlaw-12356	769	1	153	153	NUM
taxlaw-12356	769	2	parents	parent	NOUN
taxlaw-12356	769	3	at	at	ADP
taxlaw-12356	769	4	religious	religious	ADJ
taxlaw-12356	769	5	schools	school	NOUN
taxlaw-12356	769	6	report	report	VERB
taxlaw-12356	769	7	more	more	ADJ
taxlaw-12356	769	8	participation	participation	NOUN
taxlaw-12356	769	9	in	in	ADP
taxlaw-12356	769	10	school	school	NOUN
taxlaw-12356	769	11	fundraising	fundraising	NOUN
taxlaw-12356	769	12	.	.	PUNCT
taxlaw-12356	770	1	institute	institute	PROPN
taxlaw-12356	770	2	of	of	ADP
taxlaw-12356	770	3	education	education	PROPN
taxlaw-12356	770	4	sciences	sciences	PROPN
taxlaw-12356	770	5	,	,	PUNCT
taxlaw-12356	770	6	parent	parent	NOUN
taxlaw-12356	770	7	and	and	CCONJ
taxlaw-12356	770	8	family	family	NOUN
taxlaw-12356	770	9	involvement	involvement	NOUN
taxlaw-12356	770	10	in	in	ADP
taxlaw-12356	770	11	education	education	NOUN
taxlaw-12356	770	12	:	:	PUNCT
taxlaw-12356	770	13	2019	2019	NUM
taxlaw-12356	770	14	(	(	PUNCT
taxlaw-12356	770	15	2020	2020	NUM
taxlaw-12356	770	16	)	)	PUNCT
taxlaw-12356	770	17	.	.	PUNCT
taxlaw-12356	771	1	columbia	columbia	PROPN
taxlaw-12356	771	2	journal	journal	PROPN
taxlaw-12356	771	3	of	of	ADP
taxlaw-12356	771	4	tax	tax	NOUN
taxlaw-12356	771	5	law	law	NOUN
taxlaw-12356	772	1	[	[	X
taxlaw-12356	772	2	vol	vol	NOUN
taxlaw-12356	772	3	:	:	PUNCT
taxlaw-12356	772	4	15:1	15:1	NUM
taxlaw-12356	772	5	106	106	NUM
taxlaw-12356	772	6	in	in	ADP
taxlaw-12356	772	7	a	a	DET
taxlaw-12356	772	8	system	system	NOUN
taxlaw-12356	772	9	like	like	ADP
taxlaw-12356	772	10	georgia	georgia	PROPN
taxlaw-12356	772	11	’s	’s	PROPN
taxlaw-12356	772	12	,	,	PUNCT
taxlaw-12356	772	13	where	where	SCONJ
taxlaw-12356	772	14	parents	parent	NOUN
taxlaw-12356	772	15	can	can	AUX
taxlaw-12356	772	16	designate	designate	VERB
taxlaw-12356	772	17	the	the	DET
taxlaw-12356	772	18	school	school	NOUN
taxlaw-12356	772	19	their	their	PRON
taxlaw-12356	772	20	contribution	contribution	NOUN
taxlaw-12356	772	21	should	should	AUX
taxlaw-12356	772	22	benefit	benefit	VERB
taxlaw-12356	772	23	,	,	PUNCT
taxlaw-12356	772	24	whether	whether	SCONJ
taxlaw-12356	772	25	a	a	DET
taxlaw-12356	772	26	school	school	NOUN
taxlaw-12356	772	27	receives	receive	VERB
taxlaw-12356	772	28	funds	fund	NOUN
taxlaw-12356	772	29	through	through	ADP
taxlaw-12356	772	30	the	the	DET
taxlaw-12356	772	31	tax	tax	NOUN
taxlaw-12356	772	32	credit	credit	NOUN
taxlaw-12356	772	33	program	program	NOUN
taxlaw-12356	772	34	is	be	AUX
taxlaw-12356	772	35	not	not	PART
taxlaw-12356	772	36	based	base	VERB
taxlaw-12356	772	37	on	on	ADP
taxlaw-12356	772	38	need	need	NOUN
taxlaw-12356	772	39	—	—	PUNCT
taxlaw-12356	772	40	it	it	PRON
taxlaw-12356	772	41	is	be	AUX
taxlaw-12356	772	42	based	base	VERB
taxlaw-12356	772	43	on	on	ADP
taxlaw-12356	772	44	whether	whether	SCONJ
taxlaw-12356	772	45	the	the	DET
taxlaw-12356	772	46	school	school	NOUN
taxlaw-12356	772	47	has	have	AUX
taxlaw-12356	772	48	wealthy	wealthy	ADJ
taxlaw-12356	772	49	enough	enough	ADJ
taxlaw-12356	772	50	parents	parent	NOUN
taxlaw-12356	772	51	to	to	PART
taxlaw-12356	772	52	benefit	benefit	VERB
taxlaw-12356	772	53	from	from	ADP
taxlaw-12356	772	54	a	a	DET
taxlaw-12356	772	55	tax	tax	NOUN
taxlaw-12356	772	56	credit	credit	NOUN
taxlaw-12356	772	57	and	and	CCONJ
taxlaw-12356	772	58	whether	whether	SCONJ
taxlaw-12356	772	59	the	the	DET
taxlaw-12356	772	60	school	school	NOUN
taxlaw-12356	772	61	has	have	AUX
taxlaw-12356	772	62	spent	spend	VERB
taxlaw-12356	772	63	enough	enough	ADJ
taxlaw-12356	772	64	resources	resource	NOUN
taxlaw-12356	772	65	on	on	ADP
taxlaw-12356	772	66	communicating	communicate	VERB
taxlaw-12356	772	67	and	and	CCONJ
taxlaw-12356	772	68	encouraging	encourage	VERB
taxlaw-12356	772	69	donations	donation	NOUN
taxlaw-12356	772	70	to	to	ADP
taxlaw-12356	772	71	the	the	DET
taxlaw-12356	772	72	program	program	NOUN
taxlaw-12356	772	73	.	.	PUNCT
taxlaw-12356	773	1	the	the	DET
taxlaw-12356	773	2	georgia	georgia	PROPN
taxlaw-12356	773	3	statute	statute	PROPN
taxlaw-12356	773	4	enacting	enact	VERB
taxlaw-12356	773	5	the	the	DET
taxlaw-12356	773	6	tax	tax	NOUN
taxlaw-12356	773	7	credit	credit	NOUN
taxlaw-12356	773	8	program	program	NOUN
taxlaw-12356	773	9	does	do	AUX
taxlaw-12356	773	10	not	not	PART
taxlaw-12356	773	11	mention	mention	VERB
taxlaw-12356	773	12	anything	anything	PRON
taxlaw-12356	773	13	about	about	ADP
taxlaw-12356	773	14	a	a	DET
taxlaw-12356	773	15	donor	donor	NOUN
taxlaw-12356	773	16	designating	designate	VERB
taxlaw-12356	773	17	a	a	DET
taxlaw-12356	773	18	school	school	NOUN
taxlaw-12356	773	19	to	to	PART
taxlaw-12356	773	20	receive	receive	VERB
taxlaw-12356	773	21	her	her	PRON
taxlaw-12356	773	22	donation	donation	NOUN
taxlaw-12356	773	23	(	(	PUNCT
taxlaw-12356	773	24	although	although	SCONJ
taxlaw-12356	773	25	it	it	PRON
taxlaw-12356	773	26	does	do	AUX
taxlaw-12356	773	27	provide	provide	VERB
taxlaw-12356	773	28	that	that	SCONJ
taxlaw-12356	773	29	no	no	DET
taxlaw-12356	773	30	school	school	NOUN
taxlaw-12356	773	31	or	or	CCONJ
taxlaw-12356	773	32	scholarship	scholarship	NOUN
taxlaw-12356	773	33	organization	organization	NOUN
taxlaw-12356	773	34	may	may	AUX
taxlaw-12356	773	35	represent	represent	VERB
taxlaw-12356	773	36	that	that	SCONJ
taxlaw-12356	773	37	the	the	DET
taxlaw-12356	773	38	contribution	contribution	NOUN
taxlaw-12356	773	39	will	will	AUX
taxlaw-12356	773	40	be	be	AUX
taxlaw-12356	773	41	directed	direct	VERB
taxlaw-12356	773	42	toward	toward	ADP
taxlaw-12356	773	43	any	any	DET
taxlaw-12356	773	44	individual).154	individual).154	NOUN
taxlaw-12356	773	45	this	this	PRON
taxlaw-12356	773	46	is	be	AUX
taxlaw-12356	773	47	another	another	DET
taxlaw-12356	773	48	feature	feature	NOUN
taxlaw-12356	773	49	of	of	ADP
taxlaw-12356	773	50	tax	tax	NOUN
taxlaw-12356	773	51	credits	credit	NOUN
taxlaw-12356	773	52	that	that	PRON
taxlaw-12356	773	53	,	,	PUNCT
taxlaw-12356	773	54	far	far	ADV
taxlaw-12356	773	55	from	from	ADP
taxlaw-12356	773	56	being	be	AUX
taxlaw-12356	773	57	an	an	DET
taxlaw-12356	773	58	accident	accident	NOUN
taxlaw-12356	773	59	,	,	PUNCT
taxlaw-12356	773	60	made	make	VERB
taxlaw-12356	773	61	them	they	PRON
taxlaw-12356	773	62	appeal	appeal	VERB
taxlaw-12356	773	63	to	to	ADP
taxlaw-12356	773	64	state	state	NOUN
taxlaw-12356	773	65	governments	government	NOUN
taxlaw-12356	773	66	.	.	PUNCT
taxlaw-12356	774	1	because	because	SCONJ
taxlaw-12356	774	2	private	private	ADJ
taxlaw-12356	774	3	organizations	organization	NOUN
taxlaw-12356	774	4	manage	manage	VERB
taxlaw-12356	774	5	the	the	DET
taxlaw-12356	774	6	funds	fund	NOUN
taxlaw-12356	774	7	,	,	PUNCT
taxlaw-12356	774	8	the	the	DET
taxlaw-12356	774	9	state	state	NOUN
taxlaw-12356	774	10	can	can	AUX
taxlaw-12356	774	11	disclaim	disclaim	VERB
taxlaw-12356	774	12	responsibility	responsibility	NOUN
taxlaw-12356	774	13	for	for	ADP
taxlaw-12356	774	14	donations	donation	NOUN
taxlaw-12356	774	15	being	be	AUX
taxlaw-12356	774	16	concentrated	concentrate	VERB
taxlaw-12356	774	17	at	at	ADP
taxlaw-12356	774	18	wealthy	wealthy	ADJ
taxlaw-12356	774	19	schools	school	NOUN
taxlaw-12356	774	20	.	.	PUNCT
taxlaw-12356	775	1	while	while	SCONJ
taxlaw-12356	775	2	the	the	DET
taxlaw-12356	775	3	statute	statute	NOUN
taxlaw-12356	775	4	does	do	AUX
taxlaw-12356	775	5	not	not	PART
taxlaw-12356	775	6	prohibit	prohibit	VERB
taxlaw-12356	775	7	designating	designate	VERB
taxlaw-12356	775	8	schools	school	NOUN
taxlaw-12356	775	9	to	to	PART
taxlaw-12356	775	10	receive	receive	VERB
taxlaw-12356	775	11	donations	donation	NOUN
taxlaw-12356	775	12	,	,	PUNCT
taxlaw-12356	775	13	the	the	DET
taxlaw-12356	775	14	practice	practice	NOUN
taxlaw-12356	775	15	is	be	AUX
taxlaw-12356	775	16	much	much	ADV
taxlaw-12356	775	17	more	more	ADV
taxlaw-12356	775	18	naturally	naturally	ADV
taxlaw-12356	775	19	attributable	attributable	ADJ
taxlaw-12356	775	20	to	to	ADP
taxlaw-12356	775	21	the	the	DET
taxlaw-12356	775	22	private	private	ADJ
taxlaw-12356	775	23	organizations	organization	NOUN
taxlaw-12356	775	24	and	and	CCONJ
taxlaw-12356	775	25	schools	school	NOUN
taxlaw-12356	775	26	themselves	themselves	PRON
taxlaw-12356	775	27	than	than	ADP
taxlaw-12356	775	28	the	the	DET
taxlaw-12356	775	29	government	government	NOUN
taxlaw-12356	775	30	.	.	PUNCT
taxlaw-12356	776	1	this	this	PRON
taxlaw-12356	776	2	is	be	AUX
taxlaw-12356	776	3	just	just	ADV
taxlaw-12356	776	4	another	another	DET
taxlaw-12356	776	5	way	way	NOUN
taxlaw-12356	776	6	that	that	PRON
taxlaw-12356	776	7	outsourcing	outsource	VERB
taxlaw-12356	776	8	the	the	DET
taxlaw-12356	776	9	management	management	NOUN
taxlaw-12356	776	10	of	of	ADP
taxlaw-12356	776	11	tax	tax	NOUN
taxlaw-12356	776	12	credit	credit	NOUN
taxlaw-12356	776	13	donations	donation	NOUN
taxlaw-12356	776	14	allows	allow	VERB
taxlaw-12356	776	15	state	state	NOUN
taxlaw-12356	776	16	governments	government	NOUN
taxlaw-12356	776	17	to	to	PART
taxlaw-12356	776	18	distance	distance	VERB
taxlaw-12356	776	19	themselves	themselves	PRON
taxlaw-12356	776	20	from	from	ADP
taxlaw-12356	776	21	the	the	DET
taxlaw-12356	776	22	enterprise	enterprise	NOUN
taxlaw-12356	776	23	and	and	CCONJ
taxlaw-12356	776	24	convey	convey	VERB
taxlaw-12356	776	25	compliance	compliance	NOUN
taxlaw-12356	776	26	with	with	ADP
taxlaw-12356	776	27	the	the	DET
taxlaw-12356	776	28	establishment	establishment	NOUN
taxlaw-12356	776	29	clause	clause	NOUN
taxlaw-12356	776	30	and	and	CCONJ
taxlaw-12356	776	31	state	state	NOUN
taxlaw-12356	776	32	no	no	DET
taxlaw-12356	776	33	-	-	PUNCT
taxlaw-12356	776	34	aid	aid	NOUN
taxlaw-12356	776	35	provisions	provision	NOUN
taxlaw-12356	776	36	.	.	PUNCT
taxlaw-12356	777	1	on	on	ADP
taxlaw-12356	777	2	the	the	DET
taxlaw-12356	777	3	student	student	NOUN
taxlaw-12356	777	4	level	level	NOUN
taxlaw-12356	777	5	,	,	PUNCT
taxlaw-12356	777	6	donations	donation	NOUN
taxlaw-12356	777	7	for	for	ADP
taxlaw-12356	777	8	tax	tax	NOUN
taxlaw-12356	777	9	credits	credit	NOUN
taxlaw-12356	777	10	are	be	AUX
taxlaw-12356	777	11	not	not	PART
taxlaw-12356	777	12	directed	direct	VERB
taxlaw-12356	777	13	to	to	ADP
taxlaw-12356	777	14	students	student	NOUN
taxlaw-12356	777	15	who	who	PRON
taxlaw-12356	777	16	need	need	VERB
taxlaw-12356	777	17	them	they	PRON
taxlaw-12356	777	18	to	to	PART
taxlaw-12356	777	19	have	have	VERB
taxlaw-12356	777	20	school	school	NOUN
taxlaw-12356	777	21	choice	choice	NOUN
taxlaw-12356	777	22	.	.	PUNCT
taxlaw-12356	778	1	eligibility	eligibility	NOUN
taxlaw-12356	778	2	for	for	ADP
taxlaw-12356	778	3	these	these	DET
taxlaw-12356	778	4	scholarships	scholarship	NOUN
taxlaw-12356	778	5	often	often	ADV
taxlaw-12356	778	6	,	,	PUNCT
taxlaw-12356	778	7	and	and	CCONJ
taxlaw-12356	778	8	increasingly	increasingly	ADV
taxlaw-12356	778	9	,	,	PUNCT
taxlaw-12356	778	10	does	do	AUX
taxlaw-12356	778	11	not	not	PART
taxlaw-12356	778	12	depend	depend	VERB
taxlaw-12356	778	13	at	at	ADV
taxlaw-12356	778	14	all	all	ADV
taxlaw-12356	778	15	on	on	ADP
taxlaw-12356	778	16	a	a	DET
taxlaw-12356	778	17	student	student	NOUN
taxlaw-12356	778	18	’s	’s	PART
taxlaw-12356	778	19	wealth	wealth	NOUN
taxlaw-12356	778	20	,	,	PUNCT
taxlaw-12356	778	21	so	so	ADV
taxlaw-12356	778	22	many	many	ADJ
taxlaw-12356	778	23	donation	donation	NOUN
taxlaw-12356	778	24	-	-	PUNCT
taxlaw-12356	778	25	funded	fund	VERB
taxlaw-12356	778	26	scholarships	scholarship	NOUN
taxlaw-12356	778	27	benefit	benefit	VERB
taxlaw-12356	778	28	students	student	NOUN
taxlaw-12356	778	29	whose	whose	DET
taxlaw-12356	778	30	families	family	NOUN
taxlaw-12356	778	31	could	could	AUX
taxlaw-12356	778	32	have	have	AUX
taxlaw-12356	778	33	financed	finance	VERB
taxlaw-12356	778	34	a	a	DET
taxlaw-12356	778	35	private	private	ADJ
taxlaw-12356	778	36	education	education	NOUN
taxlaw-12356	778	37	without	without	ADP
taxlaw-12356	778	38	assistance.155	assistance.155	NUM
taxlaw-12356	778	39	as	as	ADP
taxlaw-12356	778	40	a	a	DET
taxlaw-12356	778	41	result	result	NOUN
taxlaw-12356	778	42	,	,	PUNCT
taxlaw-12356	778	43	public	public	ADJ
taxlaw-12356	778	44	funds	fund	NOUN
taxlaw-12356	778	45	end	end	VERB
taxlaw-12356	778	46	up	up	ADP
taxlaw-12356	778	47	paying	pay	VERB
taxlaw-12356	778	48	for	for	ADP
taxlaw-12356	778	49	private	private	ADJ
taxlaw-12356	778	50	school	school	NOUN
taxlaw-12356	778	51	for	for	ADP
taxlaw-12356	778	52	students	student	NOUN
taxlaw-12356	778	53	who	who	PRON
taxlaw-12356	778	54	might	might	AUX
taxlaw-12356	778	55	not	not	PART
taxlaw-12356	778	56	actually	actually	ADV
taxlaw-12356	778	57	need	need	VERB
taxlaw-12356	778	58	them	they	PRON
taxlaw-12356	778	59	to	to	PART
taxlaw-12356	778	60	have	have	VERB
taxlaw-12356	778	61	school	school	NOUN
taxlaw-12356	778	62	choice	choice	NOUN
taxlaw-12356	778	63	,	,	PUNCT
taxlaw-12356	778	64	and	and	CCONJ
taxlaw-12356	778	65	do	do	AUX
taxlaw-12356	778	66	not	not	PART
taxlaw-12356	778	67	contribute	contribute	VERB
taxlaw-12356	778	68	to	to	ADP
taxlaw-12356	778	69	school	school	NOUN
taxlaw-12356	778	70	choice	choice	NOUN
taxlaw-12356	778	71	for	for	ADP
taxlaw-12356	778	72	the	the	DET
taxlaw-12356	778	73	impoverished	impoverished	ADJ
taxlaw-12356	778	74	and	and	CCONJ
taxlaw-12356	778	75	schools	school	NOUN
taxlaw-12356	778	76	that	that	PRON
taxlaw-12356	778	77	serve	serve	VERB
taxlaw-12356	778	78	the	the	DET
taxlaw-12356	778	79	impoverished	impoverished	ADJ
taxlaw-12356	778	80	.	.	PUNCT
taxlaw-12356	779	1	in	in	ADP
taxlaw-12356	779	2	georgia	georgia	PROPN
taxlaw-12356	779	3	,	,	PUNCT
taxlaw-12356	779	4	for	for	ADP
taxlaw-12356	779	5	example	example	NOUN
taxlaw-12356	779	6	,	,	PUNCT
taxlaw-12356	779	7	students	student	NOUN
taxlaw-12356	779	8	are	be	AUX
taxlaw-12356	779	9	eligible	eligible	ADJ
taxlaw-12356	779	10	for	for	ADP
taxlaw-12356	779	11	a	a	DET
taxlaw-12356	779	12	qualified	qualified	ADJ
taxlaw-12356	779	13	education	education	NOUN
taxlaw-12356	779	14	expense	expense	NOUN
taxlaw-12356	779	15	tax	tax	NOUN
taxlaw-12356	779	16	credit	credit	NOUN
taxlaw-12356	779	17	(	(	PUNCT
taxlaw-12356	779	18	“	"	PUNCT
taxlaw-12356	779	19	qeetc	qeetc	ADJ
taxlaw-12356	779	20	”	"	PUNCT
taxlaw-12356	779	21	)	)	PUNCT
taxlaw-12356	779	22	scholarship	scholarship	NOUN
taxlaw-12356	779	23	if	if	SCONJ
taxlaw-12356	779	24	they	they	PRON
taxlaw-12356	779	25	attended	attend	VERB
taxlaw-12356	779	26	a	a	DET
taxlaw-12356	779	27	public	public	ADJ
taxlaw-12356	779	28	school	school	NOUN
taxlaw-12356	779	29	for	for	ADP
taxlaw-12356	779	30	at	at	ADV
taxlaw-12356	779	31	least	least	ADV
taxlaw-12356	779	32	six	six	NUM
taxlaw-12356	779	33	weeks	week	NOUN
taxlaw-12356	779	34	immediately	immediately	ADV
taxlaw-12356	779	35	before	before	ADP
taxlaw-12356	779	36	receiving	receive	VERB
taxlaw-12356	779	37	the	the	DET
taxlaw-12356	779	38	scholarship.156	scholarship.156	NOUN
taxlaw-12356	779	39	once	once	ADV
taxlaw-12356	779	40	donations	donation	NOUN
taxlaw-12356	779	41	are	be	AUX
taxlaw-12356	779	42	made	make	VERB
taxlaw-12356	779	43	to	to	PART
taxlaw-12356	779	44	scholarship	scholarship	VERB
taxlaw-12356	779	45	organizations	organization	NOUN
taxlaw-12356	779	46	,	,	PUNCT
taxlaw-12356	779	47	“	"	PUNCT
taxlaw-12356	779	48	state	state	NOUN
taxlaw-12356	779	49	law	law	NOUN
taxlaw-12356	779	50	does	do	AUX
taxlaw-12356	779	51	not	not	PART
taxlaw-12356	779	52	dictate	dictate	VERB
taxlaw-12356	779	53	how	how	SCONJ
taxlaw-12356	779	54	scholarships	scholarship	NOUN
taxlaw-12356	779	55	are	be	AUX
taxlaw-12356	779	56	distributed	distribute	VERB
taxlaw-12356	779	57	.	.	PUNCT
taxlaw-12356	779	58	”157	”157	NOUN
taxlaw-12356	779	59	in	in	ADP
taxlaw-12356	779	60	2017	2017	NUM
taxlaw-12356	779	61	,	,	PUNCT
taxlaw-12356	779	62	56.7	56.7	NUM
taxlaw-12356	779	63	%	%	NOUN
taxlaw-12356	779	64	of	of	ADP
taxlaw-12356	779	65	scholarship	scholarship	NOUN
taxlaw-12356	779	66	recipients	recipient	NOUN
taxlaw-12356	779	67	’	'	PUNCT
taxlaw-12356	779	68	families	family	NOUN
taxlaw-12356	779	69	were	be	AUX
taxlaw-12356	779	70	in	in	ADP
taxlaw-12356	779	71	the	the	DET
taxlaw-12356	779	72	third	third	ADJ
taxlaw-12356	779	73	or	or	CCONJ
taxlaw-12356	779	74	fourth	fourth	ADJ
taxlaw-12356	779	75	percentile	percentile	NOUN
taxlaw-12356	779	76	for	for	ADP
taxlaw-12356	779	77	income.158	income.158	PROPN
taxlaw-12356	779	78	one	one	NUM
taxlaw-12356	779	79	of	of	ADP
taxlaw-12356	779	80	georgia	georgia	PROPN
taxlaw-12356	779	81	’s	’s	PART
taxlaw-12356	779	82	leading	lead	VERB
taxlaw-12356	779	83	scholarship	scholarship	NOUN
taxlaw-12356	779	84	organizations	organization	NOUN
taxlaw-12356	779	85	awarded	award	VERB
taxlaw-12356	779	86	$	$	SYM
taxlaw-12356	779	87	10,932,789	10,932,789	NUM
taxlaw-12356	779	88	in	in	ADP
taxlaw-12356	779	89	scholarships	scholarship	NOUN
taxlaw-12356	779	90	in	in	ADP
taxlaw-12356	779	91	2019	2019	NUM
taxlaw-12356	779	92	.	.	PUNCT
taxlaw-12356	780	1	47	47	NUM
taxlaw-12356	780	2	%	%	NOUN
taxlaw-12356	780	3	of	of	ADP
taxlaw-12356	780	4	that	that	DET
taxlaw-12356	780	5	amount	amount	NOUN
taxlaw-12356	780	6	was	be	AUX
taxlaw-12356	780	7	awarded	award	VERB
taxlaw-12356	780	8	to	to	ADP
taxlaw-12356	780	9	families	family	NOUN
taxlaw-12356	780	10	with	with	ADP
taxlaw-12356	780	11	incomes	income	NOUN
taxlaw-12356	780	12	over	over	ADP
taxlaw-12356	780	13	400	400	NUM
taxlaw-12356	780	14	%	%	NOUN
taxlaw-12356	780	15	of	of	ADP
taxlaw-12356	780	16	the	the	DET
taxlaw-12356	780	17	federal	federal	ADJ
taxlaw-12356	780	18	poverty	poverty	NOUN
taxlaw-12356	780	19	line.159	line.159	PROPN
taxlaw-12356	780	20	154	154	NUM
taxlaw-12356	780	21	ga	ga	PROPN
taxlaw-12356	780	22	.	.	PROPN
taxlaw-12356	780	23	code	code	PROPN
taxlaw-12356	780	24	ann	ann	PROPN
taxlaw-12356	780	25	.	.	PUNCT
taxlaw-12356	781	1	§	§	PROPN
taxlaw-12356	781	2	48	48	NUM
taxlaw-12356	781	3	-	-	SYM
taxlaw-12356	781	4	7	7	NUM
taxlaw-12356	781	5	-	-	NUM
taxlaw-12356	781	6	29.16	29.16	NUM
taxlaw-12356	781	7	(	(	PUNCT
taxlaw-12356	781	8	west	west	PROPN
taxlaw-12356	781	9	)	)	PUNCT
taxlaw-12356	781	10	.	.	PUNCT
taxlaw-12356	782	1	155	155	NUM
taxlaw-12356	782	2	garnett	garnett	PROPN
taxlaw-12356	782	3	,	,	PUNCT
taxlaw-12356	782	4	supra	supra	PROPN
taxlaw-12356	782	5	note	note	NOUN
taxlaw-12356	782	6	5	5	NUM
taxlaw-12356	782	7	,	,	PUNCT
taxlaw-12356	782	8	at	at	ADP
taxlaw-12356	782	9	17	17	NUM
taxlaw-12356	782	10	.	.	PUNCT
taxlaw-12356	782	11	(	(	PUNCT
taxlaw-12356	782	12	“	"	PUNCT
taxlaw-12356	782	13	all	all	ADV
taxlaw-12356	782	14	,	,	PUNCT
taxlaw-12356	782	15	most	most	ADJ
taxlaw-12356	782	16	,	,	PUNCT
taxlaw-12356	782	17	or	or	CCONJ
taxlaw-12356	782	18	many	many	ADJ
taxlaw-12356	782	19	students	student	NOUN
taxlaw-12356	782	20	are	be	AUX
taxlaw-12356	782	21	now	now	ADV
taxlaw-12356	782	22	eligible	eligible	ADJ
taxlaw-12356	782	23	to	to	PART
taxlaw-12356	782	24	participate	participate	VERB
taxlaw-12356	782	25	in	in	ADP
taxlaw-12356	782	26	private	private	ADJ
taxlaw-12356	782	27	-	-	PUNCT
taxlaw-12356	782	28	school	school	NOUN
taxlaw-12356	782	29	-	-	PUNCT
taxlaw-12356	782	30	choice	choice	NOUN
taxlaw-12356	782	31	programs	program	NOUN
taxlaw-12356	782	32	in	in	ADP
taxlaw-12356	782	33	several	several	ADJ
taxlaw-12356	782	34	states	state	NOUN
taxlaw-12356	782	35	,	,	PUNCT
taxlaw-12356	782	36	and	and	CCONJ
taxlaw-12356	782	37	several	several	ADJ
taxlaw-12356	782	38	more	more	ADJ
taxlaw-12356	782	39	states	state	NOUN
taxlaw-12356	782	40	seem	seem	VERB
taxlaw-12356	782	41	poised	poise	VERB
taxlaw-12356	782	42	to	to	PART
taxlaw-12356	782	43	join	join	VERB
taxlaw-12356	782	44	this	this	DET
taxlaw-12356	782	45	expansive	expansive	ADJ
taxlaw-12356	782	46	parental	parental	ADJ
taxlaw-12356	782	47	-	-	PUNCT
taxlaw-12356	782	48	choice	choice	NOUN
taxlaw-12356	782	49	roster	roster	NOUN
taxlaw-12356	782	50	.	.	PUNCT
taxlaw-12356	782	51	”	"	PUNCT
taxlaw-12356	782	52	)	)	PUNCT
taxlaw-12356	782	53	;	;	PUNCT
taxlaw-12356	782	54	the	the	DET
taxlaw-12356	782	55	editorial	editorial	NOUN
taxlaw-12356	782	56	board	board	NOUN
taxlaw-12356	782	57	,	,	PUNCT
taxlaw-12356	782	58	the	the	DET
taxlaw-12356	782	59	rising	rise	VERB
taxlaw-12356	782	60	demand	demand	NOUN
taxlaw-12356	782	61	for	for	ADP
taxlaw-12356	782	62	sch	sch	PROPN
taxlaw-12356	782	63	.	.	PROPN
taxlaw-12356	782	64	choice	choice	PROPN
taxlaw-12356	782	65	,	,	PUNCT
taxlaw-12356	782	66	wall	wall	PROPN
taxlaw-12356	782	67	st	st	PROPN
taxlaw-12356	782	68	.	.	PROPN
taxlaw-12356	782	69	j.	j.	PROPN
taxlaw-12356	782	70	(	(	PUNCT
taxlaw-12356	782	71	july	july	PROPN
taxlaw-12356	782	72	30	30	NUM
taxlaw-12356	782	73	,	,	PUNCT
taxlaw-12356	782	74	2023	2023	NUM
taxlaw-12356	782	75	)	)	PUNCT
taxlaw-12356	782	76	,	,	PUNCT
taxlaw-12356	782	77	https://www.wsj.com/articles/the-rising-demand-for-school-choice-ari	https://www.wsj.com/articles/the-rising-demand-for-school-choice-ari	X
taxlaw-12356	782	78	zona	zona	PROPN
taxlaw-12356	782	79	-	-	PUNCT
taxlaw-12356	782	80	florida	florida	PROPN
taxlaw-12356	782	81	-	-	PUNCT
taxlaw-12356	782	82	implementation	implementation	NOUN
taxlaw-12356	782	83	-	-	PUNCT
taxlaw-12356	782	84	esa-1c47ce5f	esa-1c47ce5f	NOUN
taxlaw-12356	783	1	[	[	X
taxlaw-12356	783	2	perma.cc/e39g-ppcd	perma.cc/e39g-ppcd	NOUN
taxlaw-12356	783	3	]	]	PUNCT
taxlaw-12356	783	4	(	(	PUNCT
taxlaw-12356	783	5	detailing	detail	VERB
taxlaw-12356	783	6	rise	rise	NOUN
taxlaw-12356	783	7	in	in	ADP
taxlaw-12356	783	8	participation	participation	NOUN
taxlaw-12356	783	9	in	in	ADP
taxlaw-12356	783	10	indiana	indiana	PROPN
taxlaw-12356	783	11	’s	’s	PART
taxlaw-12356	783	12	school	school	NOUN
taxlaw-12356	783	13	choice	choice	NOUN
taxlaw-12356	783	14	program	program	NOUN
taxlaw-12356	783	15	after	after	SCONJ
taxlaw-12356	783	16	vouchers	voucher	NOUN
taxlaw-12356	783	17	became	become	VERB
taxlaw-12356	783	18	“	"	PUNCT
taxlaw-12356	783	19	nearly	nearly	ADV
taxlaw-12356	783	20	universal	universal	ADJ
taxlaw-12356	783	21	”	"	PUNCT
taxlaw-12356	783	22	in	in	ADP
taxlaw-12356	783	23	part	part	NOUN
taxlaw-12356	783	24	because	because	SCONJ
taxlaw-12356	783	25	of	of	ADP
taxlaw-12356	783	26	a	a	DET
taxlaw-12356	783	27	raised	raise	VERB
taxlaw-12356	783	28	income	income	NOUN
taxlaw-12356	783	29	cap	cap	NOUN
taxlaw-12356	783	30	)	)	PUNCT
taxlaw-12356	783	31	.	.	PUNCT
taxlaw-12356	784	1	156	156	NUM
taxlaw-12356	784	2	qualified	qualified	ADJ
taxlaw-12356	784	3	education	education	NOUN
taxlaw-12356	784	4	expense	expense	NOUN
taxlaw-12356	784	5	tax	tax	NOUN
taxlaw-12356	784	6	credit	credit	NOUN
taxlaw-12356	784	7	,	,	PUNCT
taxlaw-12356	784	8	ed	ed	NOUN
taxlaw-12356	784	9	choice	choice	NOUN
taxlaw-12356	784	10	https://www.edchoice.org/school-choice/p	https://www.edchoice.org/school-choice/p	VERB
taxlaw-12356	784	11	rograms	rogram	NOUN
taxlaw-12356	784	12	/	/	SYM
taxlaw-12356	784	13	georgia	georgia	PROPN
taxlaw-12356	784	14	-	-	PUNCT
taxlaw-12356	784	15	qualified	qualify	VERB
taxlaw-12356	784	16	-	-	PUNCT
taxlaw-12356	784	17	education	education	NOUN
taxlaw-12356	784	18	-	-	PUNCT
taxlaw-12356	784	19	expense	expense	NOUN
taxlaw-12356	784	20	-	-	PUNCT
taxlaw-12356	784	21	tax	tax	NOUN
taxlaw-12356	784	22	-	-	PUNCT
taxlaw-12356	784	23	credit/#student_eligibility	credit/#student_eligibility	NOUN
taxlaw-12356	784	24	[	[	X
taxlaw-12356	784	25	perma.cc/9mca-vx	perma.cc/9mca-vx	X
taxlaw-12356	784	26	yw	yw	PROPN
taxlaw-12356	784	27	]	]	PROPN
taxlaw-12356	784	28	.	.	PUNCT
taxlaw-12356	785	1	157	157	NUM
taxlaw-12356	785	2	griffin	griffin	PROPN
taxlaw-12356	785	3	&	&	CCONJ
taxlaw-12356	785	4	mcguire	mcguire	PROPN
taxlaw-12356	785	5	,	,	PUNCT
taxlaw-12356	785	6	supra	supra	PROPN
taxlaw-12356	785	7	note	note	NOUN
taxlaw-12356	785	8	139	139	NUM
taxlaw-12356	785	9	.	.	PUNCT
taxlaw-12356	786	1	158	158	NUM
taxlaw-12356	786	2	clair	clair	PROPN
taxlaw-12356	786	3	suggs	suggs	PROPN
taxlaw-12356	786	4	,	,	PUNCT
taxlaw-12356	786	5	shifting	shift	VERB
taxlaw-12356	786	6	public	public	ADJ
taxlaw-12356	786	7	funds	fund	NOUN
taxlaw-12356	786	8	to	to	ADP
taxlaw-12356	786	9	private	private	ADJ
taxlaw-12356	786	10	schools	school	NOUN
taxlaw-12356	786	11	:	:	PUNCT
taxlaw-12356	786	12	high	high	ADJ
taxlaw-12356	786	13	costs	cost	NOUN
taxlaw-12356	786	14	,	,	PUNCT
taxlaw-12356	786	15	poor	poor	ADJ
taxlaw-12356	786	16	track	track	NOUN
taxlaw-12356	786	17	record	record	NOUN
taxlaw-12356	786	18	,	,	PUNCT
taxlaw-12356	786	19	ga	ga	PROPN
taxlaw-12356	786	20	.	.	PROPN
taxlaw-12356	786	21	budget	budget	PROPN
taxlaw-12356	786	22	&	&	CCONJ
taxlaw-12356	786	23	pol’y	pol’y	NOUN
taxlaw-12356	786	24	inst	inst	PROPN
taxlaw-12356	786	25	.	.	PUNCT
taxlaw-12356	787	1	(	(	PUNCT
taxlaw-12356	787	2	april	april	PROPN
taxlaw-12356	787	3	26	26	NUM
taxlaw-12356	787	4	,	,	PUNCT
taxlaw-12356	787	5	2018	2018	NUM
taxlaw-12356	787	6	)	)	PUNCT
taxlaw-12356	787	7	,	,	PUNCT
taxlaw-12356	787	8	https://gbpi.org/shifting-public-funds-to-private-schoolshigh-costs-poor-track-record/	https://gbpi.org/shifting-public-funds-to-private-schoolshigh-costs-poor-track-record/	VERB
taxlaw-12356	788	1	[	[	X
taxlaw-12356	788	2	perma.cc/bmx7-sdgf	perma.cc/bmx7-sdgf	X
taxlaw-12356	788	3	]	]	X
taxlaw-12356	788	4	.	.	PUNCT
taxlaw-12356	789	1	159	159	NUM
taxlaw-12356	789	2	griffin	griffin	PROPN
taxlaw-12356	789	3	&	&	CCONJ
taxlaw-12356	789	4	mcguire	mcguire	PROPN
taxlaw-12356	789	5	,	,	PUNCT
taxlaw-12356	789	6	supra	supra	PROPN
taxlaw-12356	789	7	note	note	NOUN
taxlaw-12356	789	8	139	139	NUM
taxlaw-12356	789	9	.	.	PUNCT
taxlaw-12356	790	1	2023	2023	NUM
taxlaw-12356	790	2	]	]	PUNCT
taxlaw-12356	790	3	the	the	DET
taxlaw-12356	790	4	worst	bad	ADJ
taxlaw-12356	790	5	choice	choice	NOUN
taxlaw-12356	790	6	for	for	ADP
taxlaw-12356	790	7	school	school	NOUN
taxlaw-12356	790	8	choice	choice	NOUN
taxlaw-12356	790	9	107	107	NUM
taxlaw-12356	790	10	16	16	NUM
taxlaw-12356	790	11	%	%	NOUN
taxlaw-12356	790	12	of	of	ADP
taxlaw-12356	790	13	it	it	PRON
taxlaw-12356	790	14	went	go	VERB
taxlaw-12356	790	15	to	to	ADP
taxlaw-12356	790	16	families	family	NOUN
taxlaw-12356	790	17	with	with	ADP
taxlaw-12356	790	18	incomes	income	NOUN
taxlaw-12356	790	19	lower	low	ADJ
taxlaw-12356	790	20	than	than	ADP
taxlaw-12356	790	21	125	125	NUM
taxlaw-12356	790	22	%	%	NOUN
taxlaw-12356	790	23	of	of	ADP
taxlaw-12356	790	24	the	the	DET
taxlaw-12356	790	25	federal	federal	ADJ
taxlaw-12356	790	26	poverty	poverty	NOUN
taxlaw-12356	790	27	line.160	line.160	CCONJ
taxlaw-12356	790	28	one	one	NUM
taxlaw-12356	790	29	georgia	georgia	PROPN
taxlaw-12356	790	30	scholarship	scholarship	NOUN
taxlaw-12356	790	31	organization	organization	NOUN
taxlaw-12356	790	32	’s	’s	PART
taxlaw-12356	790	33	website	website	NOUN
taxlaw-12356	790	34	seems	seem	VERB
taxlaw-12356	790	35	to	to	PART
taxlaw-12356	790	36	indicate	indicate	VERB
taxlaw-12356	790	37	that	that	DET
taxlaw-12356	790	38	participation	participation	NOUN
taxlaw-12356	790	39	in	in	ADP
taxlaw-12356	790	40	the	the	DET
taxlaw-12356	790	41	tax	tax	NOUN
taxlaw-12356	790	42	credit	credit	NOUN
taxlaw-12356	790	43	program	program	NOUN
taxlaw-12356	790	44	means	mean	VERB
taxlaw-12356	790	45	both	both	DET
taxlaw-12356	790	46	donating	donate	VERB
taxlaw-12356	790	47	and	and	CCONJ
taxlaw-12356	790	48	applying	apply	VERB
taxlaw-12356	790	49	for	for	ADP
taxlaw-12356	790	50	a	a	DET
taxlaw-12356	790	51	scholarship.161	scholarship.161	NOUN
taxlaw-12356	790	52	these	these	DET
taxlaw-12356	790	53	facts	fact	NOUN
taxlaw-12356	790	54	show	show	VERB
taxlaw-12356	790	55	that	that	SCONJ
taxlaw-12356	790	56	scholarships	scholarship	NOUN
taxlaw-12356	790	57	funded	fund	VERB
taxlaw-12356	790	58	by	by	ADP
taxlaw-12356	790	59	donations	donation	NOUN
taxlaw-12356	790	60	for	for	ADP
taxlaw-12356	790	61	tax	tax	NOUN
taxlaw-12356	790	62	credits	credit	NOUN
taxlaw-12356	790	63	are	be	AUX
taxlaw-12356	790	64	not	not	PART
taxlaw-12356	790	65	directed	direct	VERB
taxlaw-12356	790	66	toward	toward	ADP
taxlaw-12356	790	67	families	family	NOUN
taxlaw-12356	790	68	who	who	PRON
taxlaw-12356	790	69	actually	actually	ADV
taxlaw-12356	790	70	need	need	VERB
taxlaw-12356	790	71	them	they	PRON
taxlaw-12356	790	72	to	to	PART
taxlaw-12356	790	73	have	have	VERB
taxlaw-12356	790	74	a	a	DET
taxlaw-12356	790	75	choice	choice	NOUN
taxlaw-12356	790	76	in	in	ADP
taxlaw-12356	790	77	school	school	NOUN
taxlaw-12356	790	78	attendance	attendance	NOUN
taxlaw-12356	790	79	.	.	PUNCT
taxlaw-12356	791	1	rather	rather	ADV
taxlaw-12356	791	2	,	,	PUNCT
taxlaw-12356	791	3	all	all	DET
taxlaw-12356	791	4	these	these	DET
taxlaw-12356	791	5	statistics	statistic	NOUN
taxlaw-12356	791	6	show	show	VERB
taxlaw-12356	791	7	that	that	SCONJ
taxlaw-12356	791	8	donating	donate	VERB
taxlaw-12356	791	9	to	to	ADP
taxlaw-12356	791	10	a	a	DET
taxlaw-12356	791	11	scholarship	scholarship	NOUN
taxlaw-12356	791	12	organization	organization	NOUN
taxlaw-12356	791	13	is	be	AUX
taxlaw-12356	791	14	understood	understand	VERB
taxlaw-12356	791	15	to	to	PART
taxlaw-12356	791	16	come	come	VERB
taxlaw-12356	791	17	with	with	ADP
taxlaw-12356	791	18	financial	financial	ADJ
taxlaw-12356	791	19	benefit	benefit	NOUN
taxlaw-12356	791	20	to	to	ADP
taxlaw-12356	791	21	the	the	DET
taxlaw-12356	791	22	donor	donor	NOUN
taxlaw-12356	791	23	.	.	PUNCT
taxlaw-12356	792	1	some	some	DET
taxlaw-12356	792	2	states	state	NOUN
taxlaw-12356	792	3	provide	provide	VERB
taxlaw-12356	792	4	more	more	ADJ
taxlaw-12356	792	5	direction	direction	NOUN
taxlaw-12356	792	6	to	to	PART
taxlaw-12356	792	7	scholarship	scholarship	VERB
taxlaw-12356	792	8	organizations	organization	NOUN
taxlaw-12356	792	9	regarding	regard	VERB
taxlaw-12356	792	10	eligibility	eligibility	NOUN
taxlaw-12356	792	11	for	for	ADP
taxlaw-12356	792	12	scholarships	scholarship	NOUN
taxlaw-12356	792	13	.	.	PUNCT
taxlaw-12356	793	1	eligibility	eligibility	NOUN
taxlaw-12356	793	2	for	for	ADP
taxlaw-12356	793	3	pennsylvania	pennsylvania	PROPN
taxlaw-12356	793	4	’s	’s	PART
taxlaw-12356	793	5	opportunity	opportunity	NOUN
taxlaw-12356	793	6	scholarship	scholarship	NOUN
taxlaw-12356	793	7	,	,	PUNCT
taxlaw-12356	793	8	for	for	ADP
taxlaw-12356	793	9	example	example	NOUN
taxlaw-12356	793	10	,	,	PUNCT
taxlaw-12356	793	11	is	be	AUX
taxlaw-12356	793	12	based	base	VERB
taxlaw-12356	793	13	on	on	ADP
taxlaw-12356	793	14	whether	whether	SCONJ
taxlaw-12356	793	15	a	a	DET
taxlaw-12356	793	16	student	student	NOUN
taxlaw-12356	793	17	lives	live	VERB
taxlaw-12356	793	18	within	within	ADP
taxlaw-12356	793	19	the	the	DET
taxlaw-12356	793	20	attendance	attendance	NOUN
taxlaw-12356	793	21	boundary	boundary	NOUN
taxlaw-12356	793	22	of	of	ADP
taxlaw-12356	793	23	a	a	DET
taxlaw-12356	793	24	failing	fail	VERB
taxlaw-12356	793	25	public	public	NOUN
taxlaw-12356	793	26	school.162	school.162	ADP
taxlaw-12356	793	27	the	the	DET
taxlaw-12356	793	28	florida	florida	PROPN
taxlaw-12356	793	29	tax	tax	NOUN
taxlaw-12356	793	30	credit	credit	NOUN
taxlaw-12356	793	31	scholarship	scholarship	NOUN
taxlaw-12356	793	32	program	program	NOUN
taxlaw-12356	793	33	used	use	VERB
taxlaw-12356	793	34	to	to	PART
taxlaw-12356	793	35	be	be	AUX
taxlaw-12356	793	36	available	available	ADJ
taxlaw-12356	793	37	only	only	ADV
taxlaw-12356	793	38	to	to	ADP
taxlaw-12356	793	39	students	student	NOUN
taxlaw-12356	793	40	receiving	receive	VERB
taxlaw-12356	793	41	other	other	ADJ
taxlaw-12356	793	42	state	state	NOUN
taxlaw-12356	793	43	benefits	benefit	NOUN
taxlaw-12356	793	44	,	,	PUNCT
taxlaw-12356	793	45	who	who	PRON
taxlaw-12356	793	46	have	have	VERB
taxlaw-12356	793	47	a	a	DET
taxlaw-12356	793	48	household	household	NOUN
taxlaw-12356	793	49	income	income	NOUN
taxlaw-12356	793	50	level	level	NOUN
taxlaw-12356	793	51	that	that	PRON
taxlaw-12356	793	52	does	do	AUX
taxlaw-12356	793	53	not	not	PART
taxlaw-12356	793	54	exceed	exceed	VERB
taxlaw-12356	793	55	375	375	NUM
taxlaw-12356	793	56	%	%	NOUN
taxlaw-12356	793	57	of	of	ADP
taxlaw-12356	793	58	the	the	DET
taxlaw-12356	793	59	federal	federal	ADJ
taxlaw-12356	793	60	poverty	poverty	NOUN
taxlaw-12356	793	61	level	level	NOUN
taxlaw-12356	793	62	,	,	PUNCT
taxlaw-12356	793	63	or	or	CCONJ
taxlaw-12356	793	64	who	who	PRON
taxlaw-12356	793	65	are	be	AUX
taxlaw-12356	793	66	in	in	ADP
taxlaw-12356	793	67	foster	foster	ADJ
taxlaw-12356	793	68	care.163	care.163	PROPN
taxlaw-12356	793	69	however	however	ADV
taxlaw-12356	793	70	,	,	PUNCT
taxlaw-12356	793	71	beginning	begin	VERB
taxlaw-12356	793	72	in	in	ADP
taxlaw-12356	793	73	july	july	PROPN
taxlaw-12356	793	74	2023	2023	NUM
taxlaw-12356	793	75	,	,	PUNCT
taxlaw-12356	793	76	any	any	DET
taxlaw-12356	793	77	florida	florida	PROPN
taxlaw-12356	793	78	resident	resident	NOUN
taxlaw-12356	793	79	“	"	PUNCT
taxlaw-12356	793	80	eligible	eligible	ADJ
taxlaw-12356	793	81	to	to	PART
taxlaw-12356	793	82	enroll	enroll	VERB
taxlaw-12356	793	83	in	in	ADP
taxlaw-12356	793	84	kindergarten	kindergarten	NOUN
taxlaw-12356	793	85	through	through	ADP
taxlaw-12356	793	86	grade	grade	NOUN
taxlaw-12356	793	87	12	12	NUM
taxlaw-12356	793	88	in	in	ADP
taxlaw-12356	793	89	a	a	DET
taxlaw-12356	793	90	public	public	ADJ
taxlaw-12356	793	91	school	school	NOUN
taxlaw-12356	793	92	in	in	ADP
taxlaw-12356	793	93	[	[	X
taxlaw-12356	793	94	florida	florida	PROPN
taxlaw-12356	793	95	]	]	X
taxlaw-12356	793	96	”	"	PUNCT
taxlaw-12356	793	97	is	be	AUX
taxlaw-12356	793	98	eligible	eligible	ADJ
taxlaw-12356	793	99	,	,	PUNCT
taxlaw-12356	793	100	though	though	SCONJ
taxlaw-12356	793	101	“	"	PUNCT
taxlaw-12356	793	102	priority	priority	NOUN
taxlaw-12356	793	103	must	must	AUX
taxlaw-12356	793	104	be	be	AUX
taxlaw-12356	793	105	given	give	VERB
taxlaw-12356	793	106	”	"	PUNCT
taxlaw-12356	793	107	to	to	ADP
taxlaw-12356	793	108	students	student	NOUN
taxlaw-12356	793	109	at	at	ADP
taxlaw-12356	793	110	certain	certain	ADJ
taxlaw-12356	793	111	low	low	ADJ
taxlaw-12356	793	112	income	income	NOUN
taxlaw-12356	793	113	levels	level	NOUN
taxlaw-12356	793	114	or	or	CCONJ
taxlaw-12356	793	115	who	who	PRON
taxlaw-12356	793	116	are	be	AUX
taxlaw-12356	793	117	in	in	ADP
taxlaw-12356	793	118	foster	foster	ADJ
taxlaw-12356	793	119	care.164	care.164	NOUN
taxlaw-12356	793	120	where	where	SCONJ
taxlaw-12356	793	121	tax	tax	NOUN
taxlaw-12356	793	122	credit	credit	NOUN
taxlaw-12356	793	123	programs	program	NOUN
taxlaw-12356	793	124	do	do	AUX
taxlaw-12356	793	125	not	not	PART
taxlaw-12356	793	126	have	have	VERB
taxlaw-12356	793	127	income	income	NOUN
taxlaw-12356	793	128	-	-	PUNCT
taxlaw-12356	793	129	based	base	VERB
taxlaw-12356	793	130	eligibility	eligibility	NOUN
taxlaw-12356	793	131	requirements	requirement	NOUN
taxlaw-12356	793	132	,	,	PUNCT
taxlaw-12356	793	133	the	the	DET
taxlaw-12356	793	134	impact	impact	NOUN
taxlaw-12356	793	135	is	be	AUX
taxlaw-12356	793	136	easily	easily	ADV
taxlaw-12356	793	137	seen	see	VERB
taxlaw-12356	793	138	.	.	PUNCT
taxlaw-12356	794	1	arizona	arizona	PROPN
taxlaw-12356	794	2	,	,	PUNCT
taxlaw-12356	794	3	for	for	ADP
taxlaw-12356	794	4	instance	instance	NOUN
taxlaw-12356	794	5	,	,	PUNCT
taxlaw-12356	794	6	has	have	VERB
taxlaw-12356	794	7	two	two	NUM
taxlaw-12356	794	8	such	such	ADJ
taxlaw-12356	794	9	programs	program	NOUN
taxlaw-12356	794	10	.	.	PUNCT
taxlaw-12356	795	1	one	one	NUM
taxlaw-12356	795	2	leading	lead	VERB
taxlaw-12356	795	3	scholarship	scholarship	NOUN
taxlaw-12356	795	4	organization	organization	NOUN
taxlaw-12356	795	5	there	there	ADV
taxlaw-12356	795	6	awarded	award	VERB
taxlaw-12356	795	7	75.05	75.05	NUM
taxlaw-12356	795	8	%	%	NOUN
taxlaw-12356	795	9	of	of	ADP
taxlaw-12356	795	10	its	its	PRON
taxlaw-12356	795	11	total	total	ADJ
taxlaw-12356	795	12	scholarships	scholarship	NOUN
taxlaw-12356	795	13	for	for	ADP
taxlaw-12356	795	14	one	one	NUM
taxlaw-12356	795	15	of	of	ADP
taxlaw-12356	795	16	these	these	DET
taxlaw-12356	795	17	programs	program	NOUN
taxlaw-12356	795	18	to	to	ADP
taxlaw-12356	795	19	students	student	NOUN
taxlaw-12356	795	20	whose	whose	DET
taxlaw-12356	795	21	household	household	NOUN
taxlaw-12356	795	22	income	income	NOUN
taxlaw-12356	795	23	exceeded	exceed	VERB
taxlaw-12356	795	24	342.25	342.25	NUM
taxlaw-12356	795	25	%	%	NOUN
taxlaw-12356	795	26	of	of	ADP
taxlaw-12356	795	27	the	the	DET
taxlaw-12356	795	28	poverty	poverty	NOUN
taxlaw-12356	795	29	level	level	NOUN
taxlaw-12356	795	30	in	in	ADP
taxlaw-12356	795	31	fiscal	fiscal	ADJ
taxlaw-12356	795	32	year	year	NOUN
taxlaw-12356	795	33	2020–21.165	2020–21.165	NUM
taxlaw-12356	795	34	to	to	PART
taxlaw-12356	795	35	be	be	AUX
taxlaw-12356	795	36	sure	sure	ADJ
taxlaw-12356	795	37	,	,	PUNCT
taxlaw-12356	795	38	the	the	DET
taxlaw-12356	795	39	fact	fact	NOUN
taxlaw-12356	795	40	that	that	SCONJ
taxlaw-12356	795	41	scholarships	scholarship	NOUN
taxlaw-12356	795	42	go	go	VERB
taxlaw-12356	795	43	to	to	ADP
taxlaw-12356	795	44	wealthy	wealthy	ADJ
taxlaw-12356	795	45	students	student	NOUN
taxlaw-12356	795	46	can	can	AUX
taxlaw-12356	795	47	be	be	AUX
taxlaw-12356	795	48	easily	easily	ADV
taxlaw-12356	795	49	attributable	attributable	ADJ
taxlaw-12356	795	50	to	to	ADP
taxlaw-12356	795	51	schools	school	NOUN
taxlaw-12356	795	52	and	and	CCONJ
taxlaw-12356	795	53	scholarship	scholarship	NOUN
taxlaw-12356	795	54	organizations	organization	NOUN
taxlaw-12356	795	55	instead	instead	ADV
taxlaw-12356	795	56	of	of	ADP
taxlaw-12356	795	57	to	to	ADP
taxlaw-12356	795	58	the	the	DET
taxlaw-12356	795	59	state	state	NOUN
taxlaw-12356	795	60	.	.	PUNCT
taxlaw-12356	796	1	in	in	ADP
taxlaw-12356	796	2	arizona	arizona	PROPN
taxlaw-12356	796	3	,	,	PUNCT
taxlaw-12356	796	4	scholarship	scholarship	NOUN
taxlaw-12356	796	5	organizations	organization	NOUN
taxlaw-12356	796	6	encourage	encourage	VERB
taxlaw-12356	796	7	families	family	NOUN
taxlaw-12356	796	8	seeking	seek	VERB
taxlaw-12356	796	9	scholarships	scholarship	NOUN
taxlaw-12356	796	10	to	to	PART
taxlaw-12356	796	11	create	create	VERB
taxlaw-12356	796	12	a	a	DET
taxlaw-12356	796	13	website	website	NOUN
taxlaw-12356	796	14	encouraging	encourage	VERB
taxlaw-12356	796	15	donations	donation	NOUN
taxlaw-12356	796	16	to	to	ADP
taxlaw-12356	796	17	their	their	PRON
taxlaw-12356	796	18	specific	specific	ADJ
taxlaw-12356	796	19	children.166	children.166	NOUN
taxlaw-12356	796	20	yet	yet	ADV
taxlaw-12356	796	21	,	,	PUNCT
taxlaw-12356	796	22	importantly	importantly	ADV
taxlaw-12356	796	23	,	,	PUNCT
taxlaw-12356	796	24	schools	school	NOUN
taxlaw-12356	796	25	with	with	ADP
taxlaw-12356	796	26	the	the	DET
taxlaw-12356	796	27	organizational	organizational	ADJ
taxlaw-12356	796	28	wherewithal	wherewithal	NOUN
taxlaw-12356	796	29	to	to	PART
taxlaw-12356	796	30	advise	advise	VERB
taxlaw-12356	796	31	students	student	NOUN
taxlaw-12356	796	32	of	of	ADP
taxlaw-12356	796	33	this	this	DET
taxlaw-12356	796	34	opportunity	opportunity	NOUN
taxlaw-12356	796	35	,	,	PUNCT
taxlaw-12356	796	36	as	as	ADV
taxlaw-12356	796	37	well	well	ADV
taxlaw-12356	796	38	as	as	ADP
taxlaw-12356	796	39	students	student	NOUN
taxlaw-12356	796	40	with	with	ADP
taxlaw-12356	796	41	familial	familial	ADJ
taxlaw-12356	796	42	help	help	NOUN
taxlaw-12356	796	43	and	and	CCONJ
taxlaw-12356	796	44	technological	technological	ADJ
taxlaw-12356	796	45	access	access	NOUN
taxlaw-12356	796	46	,	,	PUNCT
taxlaw-12356	796	47	are	be	AUX
taxlaw-12356	796	48	in	in	ADP
taxlaw-12356	796	49	an	an	DET
taxlaw-12356	796	50	advantaged	advantaged	ADJ
taxlaw-12356	796	51	position	position	NOUN
taxlaw-12356	796	52	to	to	PART
taxlaw-12356	796	53	benefit	benefit	VERB
taxlaw-12356	796	54	.	.	PUNCT
taxlaw-12356	797	1	because	because	SCONJ
taxlaw-12356	797	2	any	any	DET
taxlaw-12356	797	3	parents	parent	NOUN
taxlaw-12356	797	4	who	who	PRON
taxlaw-12356	797	5	pay	pay	VERB
taxlaw-12356	797	6	state	state	NOUN
taxlaw-12356	797	7	taxes	taxis	NOUN
taxlaw-12356	797	8	gladly	gladly	ADV
taxlaw-12356	797	9	take	take	VERB
taxlaw-12356	797	10	advantage	advantage	NOUN
taxlaw-12356	797	11	of	of	ADP
taxlaw-12356	797	12	this	this	DET
taxlaw-12356	797	13	program	program	NOUN
taxlaw-12356	797	14	to	to	PART
taxlaw-12356	797	15	benefit	benefit	VERB
taxlaw-12356	797	16	the	the	DET
taxlaw-12356	797	17	school	school	NOUN
taxlaw-12356	797	18	their	their	PRON
taxlaw-12356	797	19	own	own	ADJ
taxlaw-12356	797	20	children	child	NOUN
taxlaw-12356	797	21	attend	attend	VERB
taxlaw-12356	797	22	,	,	PUNCT
taxlaw-12356	797	23	160	160	NUM
taxlaw-12356	797	24	i	i	PROPN
taxlaw-12356	797	25	d.	d.	PROPN
taxlaw-12356	797	26	161	161	NUM
taxlaw-12356	797	27	gasso	gasso	PROPN
taxlaw-12356	797	28	scholarship	scholarship	NOUN
taxlaw-12356	797	29	process	process	NOUN
taxlaw-12356	797	30	details	detail	NOUN
taxlaw-12356	797	31	,	,	PUNCT
taxlaw-12356	797	32	ga	ga	PROPN
taxlaw-12356	797	33	.	.	PROPN
taxlaw-12356	797	34	student	student	NOUN
taxlaw-12356	797	35	scholarship	scholarship	NOUN
taxlaw-12356	797	36	org	org	PROPN
taxlaw-12356	797	37	.	.	PUNCT
taxlaw-12356	797	38	,	,	PUNCT
taxlaw-12356	797	39	https://www.georgiass	https://www.georgiass	PROPN
taxlaw-12356	797	40	o.com/donors	o.com/donor	NOUN
taxlaw-12356	798	1	[	[	X
taxlaw-12356	798	2	perma.cc/fb4m-msvn	perma.cc/fb4m-msvn	X
taxlaw-12356	798	3	]	]	X
taxlaw-12356	798	4	(	(	PUNCT
taxlaw-12356	798	5	“	"	PUNCT
taxlaw-12356	798	6	step	step	VERB
taxlaw-12356	798	7	3	3	NUM
taxlaw-12356	798	8	:	:	PUNCT
taxlaw-12356	798	9	.	.	PUNCT
taxlaw-12356	798	10	.	.	PUNCT
taxlaw-12356	798	11	.	.	PUNCT
taxlaw-12356	799	1	donate	donate	VERB
taxlaw-12356	799	2	on	on	ADP
taxlaw-12356	799	3	the	the	DET
taxlaw-12356	799	4	[	[	X
taxlaw-12356	799	5	sso	sso	NOUN
taxlaw-12356	799	6	’s	’s	NOUN
taxlaw-12356	799	7	]	]	PUNCT
taxlaw-12356	799	8	website	website	NOUN
taxlaw-12356	799	9	step	step	NOUN
taxlaw-12356	799	10	4	4	NUM
taxlaw-12356	799	11	:	:	PUNCT
taxlaw-12356	799	12	.	.	PUNCT
taxlaw-12356	799	13	.	.	PUNCT
taxlaw-12356	799	14	.	.	PUNCT
taxlaw-12356	800	1	complete	complete	ADJ
taxlaw-12356	800	2	scholarship	scholarship	NOUN
taxlaw-12356	800	3	application	application	NOUN
taxlaw-12356	800	4	on	on	ADP
taxlaw-12356	800	5	[	[	X
taxlaw-12356	800	6	sso	sso	NOUN
taxlaw-12356	800	7	’s	’s	NOUN
taxlaw-12356	800	8	]	]	PUNCT
taxlaw-12356	800	9	website	website	NOUN
taxlaw-12356	800	10	”	"	PUNCT
taxlaw-12356	800	11	)	)	PUNCT
taxlaw-12356	800	12	.	.	PUNCT
taxlaw-12356	801	1	162	162	NUM
taxlaw-12356	801	2	24	24	NUM
taxlaw-12356	801	3	pa	pa	PROPN
taxlaw-12356	801	4	.	.	PROPN
taxlaw-12356	801	5	stat	stat	PROPN
taxlaw-12356	801	6	.	.	PUNCT
taxlaw-12356	802	1	ann	ann	PROPN
taxlaw-12356	802	2	.	.	PUNCT
taxlaw-12356	803	1	§	§	PROPN
taxlaw-12356	803	2	20	20	NUM
taxlaw-12356	803	3	-	-	SYM
taxlaw-12356	803	4	2009	2009	NUM
taxlaw-12356	803	5	-	-	PUNCT
taxlaw-12356	803	6	b	b	NOUN
taxlaw-12356	803	7	(	(	PUNCT
taxlaw-12356	803	8	west	west	PROPN
taxlaw-12356	803	9	)	)	PUNCT
taxlaw-12356	803	10	;	;	PUNCT
taxlaw-12356	803	11	overview	overview	NOUN
taxlaw-12356	803	12	of	of	ADP
taxlaw-12356	803	13	the	the	DET
taxlaw-12356	803	14	opportunity	opportunity	NOUN
taxlaw-12356	803	15	scholarship	scholarship	NOUN
taxlaw-12356	803	16	tax	tax	NOUN
taxlaw-12356	803	17	credit	credit	NOUN
taxlaw-12356	803	18	program	program	NOUN
taxlaw-12356	803	19	,	,	PUNCT
taxlaw-12356	803	20	pa	pa	PROPN
taxlaw-12356	803	21	.	.	PROPN
taxlaw-12356	803	22	dep’t	dep’t	PROPN
taxlaw-12356	803	23	of	of	ADP
taxlaw-12356	803	24	educ	educ	PROPN
taxlaw-12356	803	25	.	.	PUNCT
taxlaw-12356	803	26	,	,	PUNCT
taxlaw-12356	803	27	https://www.education.pa.gov/k-12/opportunity%20scholarship%	https://www.education.pa.gov/k-12/opportunity%20scholarship%	PROPN
taxlaw-12356	803	28	20tax%20credit%20program	20tax%20credit%20program	PROPN
taxlaw-12356	803	29	/	/	SYM
taxlaw-12356	803	30	pages	page	NOUN
taxlaw-12356	803	31	/	/	SYM
taxlaw-12356	803	32	overview	overview	NOUN
taxlaw-12356	803	33	-	-	PUNCT
taxlaw-12356	803	34	of	of	ADP
taxlaw-12356	803	35	-	-	PUNCT
taxlaw-12356	803	36	the	the	DET
taxlaw-12356	803	37	-	-	PUNCT
taxlaw-12356	803	38	opportunity	opportunity	NOUN
taxlaw-12356	803	39	-	-	PUNCT
taxlaw-12356	803	40	scholarship	scholarship	NOUN
taxlaw-12356	803	41	-	-	PUNCT
taxlaw-12356	803	42	tax	tax	NOUN
taxlaw-12356	803	43	-	-	PUNCT
taxlaw-12356	803	44	credit	credit	NOUN
taxlaw-12356	803	45	-	-	PUNCT
taxlaw-12356	803	46	progr	progr	NOUN
taxlaw-12356	803	47	am.aspx	am.aspx	PUNCT
taxlaw-12356	804	1	[	[	X
taxlaw-12356	804	2	perma.cc/2vdn-lef9	perma.cc/2vdn-lef9	X
taxlaw-12356	804	3	]	]	X
taxlaw-12356	804	4	(	(	PUNCT
taxlaw-12356	804	5	“	"	PUNCT
taxlaw-12356	804	6	a	a	DET
taxlaw-12356	804	7	low	low	ADV
taxlaw-12356	804	8	-	-	PUNCT
taxlaw-12356	804	9	achieving	achieve	VERB
taxlaw-12356	804	10	school	school	NOUN
taxlaw-12356	804	11	is	be	AUX
taxlaw-12356	804	12	defined	define	VERB
taxlaw-12356	804	13	as	as	ADP
taxlaw-12356	804	14	a	a	DET
taxlaw-12356	804	15	public	public	ADJ
taxlaw-12356	804	16	elementary	elementary	NOUN
taxlaw-12356	804	17	or	or	CCONJ
taxlaw-12356	804	18	secondary	secondary	ADJ
taxlaw-12356	804	19	school	school	NOUN
taxlaw-12356	804	20	in	in	ADP
taxlaw-12356	804	21	pennsylvania	pennsylvania	PROPN
taxlaw-12356	804	22	that	that	PRON
taxlaw-12356	804	23	ranks	rank	VERB
taxlaw-12356	804	24	in	in	ADP
taxlaw-12356	804	25	the	the	DET
taxlaw-12356	804	26	bottom	bottom	ADJ
taxlaw-12356	804	27	15	15	NUM
taxlaw-12356	804	28	percent	percent	NOUN
taxlaw-12356	804	29	of	of	ADP
taxlaw-12356	804	30	its	its	PRON
taxlaw-12356	804	31	designation	designation	NOUN
taxlaw-12356	804	32	as	as	ADP
taxlaw-12356	804	33	an	an	DET
taxlaw-12356	804	34	elementary	elementary	ADJ
taxlaw-12356	804	35	or	or	CCONJ
taxlaw-12356	804	36	secondary	secondary	ADJ
taxlaw-12356	804	37	school	school	NOUN
taxlaw-12356	804	38	based	base	VERB
taxlaw-12356	804	39	on	on	ADP
taxlaw-12356	804	40	combined	combine	VERB
taxlaw-12356	804	41	.	.	PUNCT
taxlaw-12356	804	42	.	.	PUNCT
taxlaw-12356	805	1	.	.	PUNCT
taxlaw-12356	806	1	scores	score	NOUN
taxlaw-12356	806	2	on	on	ADP
taxlaw-12356	806	3	the	the	DET
taxlaw-12356	806	4	most	most	ADV
taxlaw-12356	806	5	recent	recent	ADJ
taxlaw-12356	806	6	annual	annual	ADJ
taxlaw-12356	806	7	assessment	assessment	NOUN
taxlaw-12356	806	8	.	.	PUNCT
taxlaw-12356	806	9	.	.	PUNCT
taxlaw-12356	806	10	.	.	PUNCT
taxlaw-12356	806	11	.	.	PUNCT
taxlaw-12356	806	12	”	"	PUNCT
taxlaw-12356	806	13	)	)	PUNCT
taxlaw-12356	806	14	.	.	PUNCT
taxlaw-12356	807	1	163	163	NUM
taxlaw-12356	807	2	fla	fla	PROPN
taxlaw-12356	807	3	.	.	PUNCT
taxlaw-12356	808	1	stat	stat	PROPN
taxlaw-12356	808	2	.	.	PUNCT
taxlaw-12356	809	1	ann	ann	PROPN
taxlaw-12356	809	2	.	.	PUNCT
taxlaw-12356	810	1	§	§	PROPN
taxlaw-12356	810	2	1002.395	1002.395	PROPN
taxlaw-12356	810	3	(	(	PUNCT
taxlaw-12356	810	4	amended	amend	VERB
taxlaw-12356	810	5	2023	2023	NUM
taxlaw-12356	810	6	)	)	PUNCT
taxlaw-12356	810	7	(	(	PUNCT
taxlaw-12356	810	8	west	west	NOUN
taxlaw-12356	810	9	)	)	PUNCT
taxlaw-12356	810	10	.	.	PUNCT
taxlaw-12356	811	1	164	164	NUM
taxlaw-12356	812	1	i	i	PRON
taxlaw-12356	812	2	d.	d.	PROPN
taxlaw-12356	812	3	at	at	ADP
taxlaw-12356	812	4	§	§	PROPN
taxlaw-12356	812	5	1002.395(3)(2	1002.395(3)(2	NUM
taxlaw-12356	812	6	)	)	PUNCT
taxlaw-12356	812	7	.	.	PUNCT
taxlaw-12356	813	1	165	165	NUM
taxlaw-12356	813	2	financial	financial	ADJ
taxlaw-12356	813	3	reports	report	NOUN
taxlaw-12356	813	4	,	,	PUNCT
taxlaw-12356	813	5	ariz	ariz	PROPN
taxlaw-12356	813	6	.	.	PUNCT
taxlaw-12356	814	1	private	private	ADJ
taxlaw-12356	814	2	sch	sch	PROPN
taxlaw-12356	814	3	.	.	PUNCT
taxlaw-12356	815	1	tuition	tuition	PROPN
taxlaw-12356	815	2	org	org	PROPN
taxlaw-12356	815	3	.	.	PROPN
taxlaw-12356	815	4	,	,	PUNCT
taxlaw-12356	815	5	https://apsto.org/financialreport	https://apsto.org/financialreport	PROPN
taxlaw-12356	816	1	[	[	X
taxlaw-12356	816	2	perma	perma	X
taxlaw-12356	816	3	.cc/4v9l	.cc/4v9l	NOUN
taxlaw-12356	816	4	-	-	PUNCT
taxlaw-12356	816	5	z8au	z8au	NUM
taxlaw-12356	816	6	]	]	X
taxlaw-12356	816	7	.	.	PUNCT
taxlaw-12356	817	1	166	166	NUM
taxlaw-12356	817	2	how	how	SCONJ
taxlaw-12356	817	3	it	it	PRON
taxlaw-12356	817	4	works	work	VERB
taxlaw-12356	817	5	,	,	PUNCT
taxlaw-12356	817	6	ariz	ariz	PROPN
taxlaw-12356	817	7	.	.	PUNCT
taxlaw-12356	818	1	tuition	tuition	NOUN
taxlaw-12356	818	2	org	org	PROPN
taxlaw-12356	818	3	.	.	PROPN
taxlaw-12356	818	4	,	,	PUNCT
taxlaw-12356	818	5	https://www.azto.org/applicants/how-it-works	https://www.azto.org/applicants/how-it-work	NOUN
taxlaw-12356	819	1	[	[	X
taxlaw-12356	819	2	perma.cc/6	perma.cc/6	NOUN
taxlaw-12356	819	3	n6t	n6t	NOUN
taxlaw-12356	819	4	-	-	PUNCT
taxlaw-12356	819	5	bxhk	bxhk	NOUN
taxlaw-12356	819	6	]	]	PUNCT
taxlaw-12356	819	7	.	.	PUNCT
taxlaw-12356	820	1	arizona	arizona	PROPN
taxlaw-12356	820	2	also	also	ADV
taxlaw-12356	820	3	implemented	implement	VERB
taxlaw-12356	820	4	universal	universal	ADJ
taxlaw-12356	820	5	vouchers	voucher	NOUN
taxlaw-12356	820	6	in	in	ADP
taxlaw-12356	820	7	2023	2023	NUM
taxlaw-12356	820	8	,	,	PUNCT
taxlaw-12356	820	9	separate	separate	ADJ
taxlaw-12356	820	10	from	from	ADP
taxlaw-12356	820	11	its	its	PRON
taxlaw-12356	820	12	tax	tax	NOUN
taxlaw-12356	820	13	credit	credit	NOUN
taxlaw-12356	820	14	programs	program	NOUN
taxlaw-12356	820	15	.	.	PUNCT
taxlaw-12356	821	1	see	see	VERB
taxlaw-12356	821	2	sarah	sarah	PROPN
taxlaw-12356	821	3	mervosh	mervosh	PROPN
taxlaw-12356	821	4	,	,	PUNCT
taxlaw-12356	821	5	$	$	SYM
taxlaw-12356	821	6	7,200	7,200	NUM
taxlaw-12356	821	7	for	for	ADP
taxlaw-12356	821	8	every	every	DET
taxlaw-12356	821	9	student	student	NOUN
taxlaw-12356	821	10	:	:	PUNCT
taxlaw-12356	821	11	arizona	arizona	PROPN
taxlaw-12356	821	12	’s	’s	PART
taxlaw-12356	821	13	ultimate	ultimate	ADJ
taxlaw-12356	821	14	experiment	experiment	NOUN
taxlaw-12356	821	15	in	in	ADP
taxlaw-12356	821	16	school	school	NOUN
taxlaw-12356	821	17	choice	choice	NOUN
taxlaw-12356	821	18	,	,	PUNCT
taxlaw-12356	821	19	n.y	n.y	PROPN
taxlaw-12356	821	20	.	.	PROPN
taxlaw-12356	821	21	times	times	PROPN
taxlaw-12356	821	22	(	(	PUNCT
taxlaw-12356	821	23	july	july	PROPN
taxlaw-12356	821	24	24	24	NUM
taxlaw-12356	821	25	,	,	PUNCT
taxlaw-12356	821	26	2023	2023	NUM
taxlaw-12356	821	27	)	)	PUNCT
taxlaw-12356	821	28	,	,	PUNCT
taxlaw-12356	821	29	https://www.nytimes.com/2023/07/24/us/arizona-private-scho	https://www.nytimes.com/2023/07/24/us/arizona-private-scho	NOUN
taxlaw-12356	822	1	ol-vouchers.html	ol-vouchers.html	PROPN
taxlaw-12356	823	1	[	[	X
taxlaw-12356	823	2	perma.cc/39dh-85tf	perma.cc/39dh-85tf	NOUN
taxlaw-12356	823	3	]	]	PUNCT
taxlaw-12356	823	4	.	.	PUNCT
taxlaw-12356	824	1	columbia	columbia	PROPN
taxlaw-12356	824	2	journal	journal	PROPN
taxlaw-12356	824	3	of	of	ADP
taxlaw-12356	824	4	tax	tax	NOUN
taxlaw-12356	824	5	law	law	NOUN
taxlaw-12356	825	1	[	[	X
taxlaw-12356	825	2	vol	vol	NOUN
taxlaw-12356	825	3	:	:	PUNCT
taxlaw-12356	825	4	15:1	15:1	NUM
taxlaw-12356	825	5	108	108	NUM
taxlaw-12356	825	6	schools	school	NOUN
taxlaw-12356	825	7	with	with	ADP
taxlaw-12356	825	8	wealthy	wealthy	ADJ
taxlaw-12356	825	9	parents	parent	NOUN
taxlaw-12356	825	10	gain	gain	VERB
taxlaw-12356	825	11	from	from	ADP
taxlaw-12356	825	12	this	this	DET
taxlaw-12356	825	13	program	program	NOUN
taxlaw-12356	825	14	the	the	DET
taxlaw-12356	825	15	most	most	ADJ
taxlaw-12356	825	16	,	,	PUNCT
taxlaw-12356	825	17	increasing	increase	VERB
taxlaw-12356	825	18	governmental	governmental	ADJ
taxlaw-12356	825	19	revenue	revenue	NOUN
taxlaw-12356	825	20	to	to	ADP
taxlaw-12356	825	21	their	their	PRON
taxlaw-12356	825	22	schools	school	NOUN
taxlaw-12356	825	23	and	and	CCONJ
taxlaw-12356	825	24	thus	thus	ADV
taxlaw-12356	825	25	reducing	reduce	VERB
taxlaw-12356	825	26	tuition	tuition	NOUN
taxlaw-12356	825	27	in	in	ADP
taxlaw-12356	825	28	the	the	DET
taxlaw-12356	825	29	long	long	ADJ
taxlaw-12356	825	30	run.167	run.167	NOUN
taxlaw-12356	825	31	again	again	ADV
taxlaw-12356	825	32	,	,	PUNCT
taxlaw-12356	825	33	this	this	PRON
taxlaw-12356	825	34	is	be	AUX
taxlaw-12356	825	35	a	a	DET
taxlaw-12356	825	36	feature	feature	NOUN
taxlaw-12356	825	37	,	,	PUNCT
taxlaw-12356	825	38	not	not	PART
taxlaw-12356	825	39	a	a	DET
taxlaw-12356	825	40	bug	bug	NOUN
taxlaw-12356	825	41	;	;	PUNCT
taxlaw-12356	825	42	it	it	PRON
taxlaw-12356	825	43	is	be	AUX
taxlaw-12356	825	44	a	a	DET
taxlaw-12356	825	45	result	result	NOUN
taxlaw-12356	825	46	of	of	ADP
taxlaw-12356	825	47	the	the	DET
taxlaw-12356	825	48	thought	think	VERB
taxlaw-12356	825	49	-	-	PUNCT
taxlaw-12356	825	50	necessary	necessary	ADJ
taxlaw-12356	825	51	separation	separation	NOUN
taxlaw-12356	825	52	between	between	ADP
taxlaw-12356	825	53	religious	religious	ADJ
taxlaw-12356	825	54	schools	school	NOUN
taxlaw-12356	825	55	and	and	CCONJ
taxlaw-12356	825	56	state	state	NOUN
taxlaw-12356	825	57	governments	government	NOUN
taxlaw-12356	825	58	that	that	PRON
taxlaw-12356	825	59	tax	tax	NOUN
taxlaw-12356	825	60	credits	credit	NOUN
taxlaw-12356	825	61	provide	provide	VERB
taxlaw-12356	825	62	.	.	PUNCT
taxlaw-12356	826	1	the	the	PRON
taxlaw-12356	826	2	more	more	ADV
taxlaw-12356	826	3	the	the	DET
taxlaw-12356	826	4	onus	onus	NOUN
taxlaw-12356	826	5	is	be	AUX
taxlaw-12356	826	6	on	on	ADP
taxlaw-12356	826	7	the	the	DET
taxlaw-12356	826	8	family	family	NOUN
taxlaw-12356	826	9	and	and	CCONJ
taxlaw-12356	826	10	the	the	DET
taxlaw-12356	826	11	school	school	NOUN
taxlaw-12356	826	12	to	to	PART
taxlaw-12356	826	13	reach	reach	VERB
taxlaw-12356	826	14	out	out	ADP
taxlaw-12356	826	15	for	for	ADP
taxlaw-12356	826	16	donations	donation	NOUN
taxlaw-12356	826	17	,	,	PUNCT
taxlaw-12356	826	18	the	the	PRON
taxlaw-12356	826	19	less	less	ADV
taxlaw-12356	826	20	it	it	PRON
taxlaw-12356	826	21	appears	appear	VERB
taxlaw-12356	826	22	connected	connect	VERB
taxlaw-12356	826	23	to	to	ADP
taxlaw-12356	826	24	the	the	DET
taxlaw-12356	826	25	state	state	NOUN
taxlaw-12356	826	26	.	.	PUNCT
taxlaw-12356	827	1	many	many	ADJ
taxlaw-12356	827	2	states	state	NOUN
taxlaw-12356	827	3	have	have	VERB
taxlaw-12356	827	4	provisions	provision	NOUN
taxlaw-12356	827	5	that	that	PRON
taxlaw-12356	827	6	aim	aim	VERB
taxlaw-12356	827	7	to	to	PART
taxlaw-12356	827	8	prevent	prevent	VERB
taxlaw-12356	827	9	donors	donor	NOUN
taxlaw-12356	827	10	from	from	ADP
taxlaw-12356	827	11	directing	direct	VERB
taxlaw-12356	827	12	their	their	PRON
taxlaw-12356	827	13	contribution	contribution	NOUN
taxlaw-12356	827	14	toward	toward	ADP
taxlaw-12356	827	15	their	their	PRON
taxlaw-12356	827	16	own	own	ADJ
taxlaw-12356	827	17	children.168	children.168	NOUN
taxlaw-12356	827	18	these	these	DET
taxlaw-12356	827	19	provisions	provision	NOUN
taxlaw-12356	827	20	are	be	AUX
taxlaw-12356	827	21	meant	mean	VERB
taxlaw-12356	827	22	to	to	PART
taxlaw-12356	827	23	preclude	preclude	VERB
taxlaw-12356	827	24	“	"	PUNCT
taxlaw-12356	827	25	quid	quid	ADJ
taxlaw-12356	827	26	pro	pro	X
taxlaw-12356	827	27	quos	quos	PROPN
taxlaw-12356	827	28	”	"	PUNCT
taxlaw-12356	827	29	under	under	ADP
taxlaw-12356	827	30	which	which	PRON
taxlaw-12356	827	31	donors	donor	NOUN
taxlaw-12356	827	32	could	could	AUX
taxlaw-12356	827	33	fund	fund	VERB
taxlaw-12356	827	34	their	their	PRON
taxlaw-12356	827	35	own	own	ADJ
taxlaw-12356	827	36	child	child	NOUN
taxlaw-12356	827	37	’s	’s	PART
taxlaw-12356	827	38	education	education	NOUN
taxlaw-12356	827	39	with	with	ADP
taxlaw-12356	827	40	donations	donation	NOUN
taxlaw-12356	827	41	that	that	PRON
taxlaw-12356	827	42	will	will	AUX
taxlaw-12356	827	43	be	be	AUX
taxlaw-12356	827	44	refunded	refund	VERB
taxlaw-12356	827	45	in	in	ADP
taxlaw-12356	827	46	tax	tax	NOUN
taxlaw-12356	827	47	credits.169	credits.169	PROPN
taxlaw-12356	827	48	donations	donation	NOUN
taxlaw-12356	827	49	to	to	PART
taxlaw-12356	827	50	student	student	NOUN
taxlaw-12356	827	51	scholarship	scholarship	NOUN
taxlaw-12356	827	52	organizations	organization	NOUN
taxlaw-12356	827	53	can	can	AUX
taxlaw-12356	827	54	not	not	PART
taxlaw-12356	827	55	substitute	substitute	VERB
taxlaw-12356	827	56	for	for	ADP
taxlaw-12356	827	57	a	a	DET
taxlaw-12356	827	58	family	family	NOUN
taxlaw-12356	827	59	’s	’s	PART
taxlaw-12356	827	60	tuition	tuition	NOUN
taxlaw-12356	827	61	payments	payment	NOUN
taxlaw-12356	827	62	,	,	PUNCT
taxlaw-12356	827	63	for	for	ADP
taxlaw-12356	827	64	instance.170	instance.170	NOUN
taxlaw-12356	827	65	however	however	ADV
taxlaw-12356	827	66	,	,	PUNCT
taxlaw-12356	827	67	while	while	SCONJ
taxlaw-12356	827	68	on	on	ADP
taxlaw-12356	827	69	paper	paper	NOUN
taxlaw-12356	827	70	a	a	DET
taxlaw-12356	827	71	contribution	contribution	NOUN
taxlaw-12356	827	72	does	do	AUX
taxlaw-12356	827	73	not	not	PART
taxlaw-12356	827	74	fund	fund	VERB
taxlaw-12356	827	75	the	the	DET
taxlaw-12356	827	76	donor	donor	NOUN
taxlaw-12356	827	77	’s	’s	PART
taxlaw-12356	827	78	child	child	NOUN
taxlaw-12356	827	79	’s	’s	PART
taxlaw-12356	827	80	tuition	tuition	NOUN
taxlaw-12356	827	81	,	,	PUNCT
taxlaw-12356	827	82	such	such	ADJ
taxlaw-12356	827	83	donations	donation	NOUN
taxlaw-12356	827	84	are	be	AUX
taxlaw-12356	827	85	still	still	ADV
taxlaw-12356	827	86	an	an	DET
taxlaw-12356	827	87	extra	extra	ADJ
taxlaw-12356	827	88	revenue	revenue	NOUN
taxlaw-12356	827	89	source	source	NOUN
taxlaw-12356	827	90	for	for	ADP
taxlaw-12356	827	91	the	the	DET
taxlaw-12356	827	92	school	school	NOUN
taxlaw-12356	827	93	that	that	PRON
taxlaw-12356	827	94	will	will	AUX
taxlaw-12356	827	95	abate	abate	VERB
taxlaw-12356	827	96	tuition	tuition	NOUN
taxlaw-12356	827	97	costs	cost	NOUN
taxlaw-12356	827	98	.	.	PUNCT
taxlaw-12356	828	1	parents	parent	NOUN
taxlaw-12356	828	2	who	who	PRON
taxlaw-12356	828	3	pay	pay	VERB
taxlaw-12356	828	4	income	income	NOUN
taxlaw-12356	828	5	taxes	taxis	NOUN
taxlaw-12356	828	6	can	can	AUX
taxlaw-12356	828	7	contribute	contribute	VERB
taxlaw-12356	828	8	to	to	ADP
taxlaw-12356	828	9	that	that	DET
taxlaw-12356	828	10	revenue	revenue	NOUN
taxlaw-12356	828	11	source	source	NOUN
taxlaw-12356	828	12	for	for	ADP
taxlaw-12356	828	13	free	free	ADJ
taxlaw-12356	828	14	(	(	PUNCT
taxlaw-12356	828	15	or	or	CCONJ
taxlaw-12356	828	16	better	well	ADJ
taxlaw-12356	828	17	)	)	PUNCT
taxlaw-12356	828	18	.	.	PUNCT
taxlaw-12356	829	1	the	the	DET
taxlaw-12356	829	2	tax	tax	NOUN
taxlaw-12356	829	3	credit	credit	NOUN
taxlaw-12356	829	4	donations	donation	NOUN
taxlaw-12356	829	5	may	may	AUX
taxlaw-12356	829	6	not	not	PART
taxlaw-12356	829	7	be	be	AUX
taxlaw-12356	829	8	formal	formal	ADJ
taxlaw-12356	829	9	quid	quid	ADJ
taxlaw-12356	829	10	pro	pro	ADJ
taxlaw-12356	829	11	quos	quo	NOUN
taxlaw-12356	829	12	,	,	PUNCT
taxlaw-12356	829	13	but	but	CCONJ
taxlaw-12356	829	14	they	they	PRON
taxlaw-12356	829	15	give	give	VERB
taxlaw-12356	829	16	167	167	NUM
taxlaw-12356	829	17	we	we	PRON
taxlaw-12356	829	18	are	be	AUX
taxlaw-12356	829	19	aware	aware	ADJ
taxlaw-12356	829	20	of	of	ADP
taxlaw-12356	829	21	the	the	DET
taxlaw-12356	829	22	fact	fact	NOUN
taxlaw-12356	829	23	that	that	SCONJ
taxlaw-12356	829	24	scholarship	scholarship	NOUN
taxlaw-12356	829	25	granting	grant	VERB
taxlaw-12356	829	26	organizations	organization	NOUN
taxlaw-12356	829	27	—	—	PUNCT
taxlaw-12356	829	28	which	which	PRON
taxlaw-12356	829	29	collect	collect	VERB
taxlaw-12356	829	30	the	the	DET
taxlaw-12356	829	31	donations	donation	NOUN
taxlaw-12356	829	32	that	that	PRON
taxlaw-12356	829	33	generate	generate	VERB
taxlaw-12356	829	34	the	the	DET
taxlaw-12356	829	35	tuition	tuition	NOUN
taxlaw-12356	829	36	tax	tax	NOUN
taxlaw-12356	829	37	credits	credit	NOUN
taxlaw-12356	829	38	—	—	PUNCT
taxlaw-12356	829	39	typically	typically	ADV
taxlaw-12356	829	40	can	can	AUX
taxlaw-12356	829	41	not	not	PART
taxlaw-12356	829	42	be	be	AUX
taxlaw-12356	829	43	captured	capture	VERB
taxlaw-12356	829	44	by	by	ADP
taxlaw-12356	829	45	only	only	ADV
taxlaw-12356	829	46	one	one	NUM
taxlaw-12356	829	47	school	school	NOUN
taxlaw-12356	829	48	,	,	PUNCT
taxlaw-12356	829	49	but	but	CCONJ
taxlaw-12356	829	50	we	we	PRON
taxlaw-12356	829	51	are	be	AUX
taxlaw-12356	829	52	not	not	PART
taxlaw-12356	829	53	persuaded	persuade	VERB
taxlaw-12356	829	54	that	that	SCONJ
taxlaw-12356	829	55	this	this	PRON
taxlaw-12356	829	56	is	be	AUX
taxlaw-12356	829	57	at	at	ADV
taxlaw-12356	829	58	all	all	ADV
taxlaw-12356	829	59	important	important	ADJ
taxlaw-12356	829	60	.	.	PUNCT
taxlaw-12356	830	1	no	no	ADV
taxlaw-12356	830	2	matter	matter	ADV
taxlaw-12356	830	3	how	how	SCONJ
taxlaw-12356	830	4	many	many	ADJ
taxlaw-12356	830	5	schools	school	NOUN
taxlaw-12356	830	6	are	be	AUX
taxlaw-12356	830	7	under	under	ADP
taxlaw-12356	830	8	one	one	NUM
taxlaw-12356	830	9	umbrella	umbrella	NOUN
taxlaw-12356	830	10	,	,	PUNCT
taxlaw-12356	830	11	we	we	PRON
taxlaw-12356	830	12	think	think	VERB
taxlaw-12356	830	13	it	it	PRON
taxlaw-12356	830	14	is	be	AUX
taxlaw-12356	830	15	exceedingly	exceedingly	ADV
taxlaw-12356	830	16	likely	likely	ADJ
taxlaw-12356	830	17	that	that	SCONJ
taxlaw-12356	830	18	the	the	DET
taxlaw-12356	830	19	scholarship	scholarship	NOUN
taxlaw-12356	830	20	granting	grant	VERB
taxlaw-12356	830	21	organizations	organization	NOUN
taxlaw-12356	830	22	all	all	PRON
taxlaw-12356	830	23	honor	honor	VERB
taxlaw-12356	830	24	the	the	DET
taxlaw-12356	830	25	requests	request	NOUN
taxlaw-12356	830	26	of	of	ADP
taxlaw-12356	830	27	parents	parent	NOUN
taxlaw-12356	830	28	as	as	ADP
taxlaw-12356	830	29	to	to	ADP
taxlaw-12356	830	30	which	which	PRON
taxlaw-12356	830	31	school	school	NOUN
taxlaw-12356	830	32	should	should	AUX
taxlaw-12356	830	33	receive	receive	VERB
taxlaw-12356	830	34	their	their	PRON
taxlaw-12356	830	35	donation	donation	NOUN
taxlaw-12356	830	36	,	,	PUNCT
taxlaw-12356	830	37	thus	thus	ADV
taxlaw-12356	830	38	ensuring	ensure	VERB
taxlaw-12356	830	39	that	that	SCONJ
taxlaw-12356	830	40	tuition	tuition	NOUN
taxlaw-12356	830	41	tax	tax	NOUN
taxlaw-12356	830	42	credits	credit	NOUN
taxlaw-12356	830	43	go	go	VERB
taxlaw-12356	830	44	to	to	ADP
taxlaw-12356	830	45	specific	specific	ADJ
taxlaw-12356	830	46	schools	school	NOUN
taxlaw-12356	830	47	that	that	PRON
taxlaw-12356	830	48	parents	parent	NOUN
taxlaw-12356	830	49	direct	direct	ADJ
taxlaw-12356	830	50	.	.	PUNCT
taxlaw-12356	831	1	solving	solve	VERB
taxlaw-12356	831	2	this	this	DET
taxlaw-12356	831	3	issue	issue	NOUN
taxlaw-12356	831	4	(	(	PUNCT
taxlaw-12356	831	5	if	if	SCONJ
taxlaw-12356	831	6	it	it	PRON
taxlaw-12356	831	7	is	be	AUX
taxlaw-12356	831	8	a	a	DET
taxlaw-12356	831	9	problem	problem	NOUN
taxlaw-12356	831	10	)	)	PUNCT
taxlaw-12356	831	11	would	would	AUX
taxlaw-12356	831	12	be	be	AUX
taxlaw-12356	831	13	easy	easy	ADJ
taxlaw-12356	831	14	to	to	PART
taxlaw-12356	831	15	do	do	VERB
taxlaw-12356	831	16	,	,	PUNCT
taxlaw-12356	831	17	but	but	CCONJ
taxlaw-12356	831	18	we	we	PRON
taxlaw-12356	831	19	suspect	suspect	VERB
taxlaw-12356	831	20	that	that	SCONJ
taxlaw-12356	831	21	tuition	tuition	NOUN
taxlaw-12356	831	22	tax	tax	NOUN
taxlaw-12356	831	23	credits	credit	NOUN
taxlaw-12356	831	24	would	would	AUX
taxlaw-12356	831	25	lose	lose	VERB
taxlaw-12356	831	26	their	their	PRON
taxlaw-12356	831	27	attractiveness	attractiveness	NOUN
taxlaw-12356	831	28	in	in	ADP
taxlaw-12356	831	29	fact	fact	NOUN
taxlaw-12356	831	30	if	if	SCONJ
taxlaw-12356	831	31	there	there	PRON
taxlaw-12356	831	32	was	be	VERB
taxlaw-12356	831	33	no	no	DET
taxlaw-12356	831	34	quid	quid	NOUN
taxlaw-12356	831	35	-	-	PUNCT
taxlaw-12356	831	36	proquo	proquo	NOUN
taxlaw-12356	831	37	to	to	ADP
taxlaw-12356	831	38	the	the	DET
taxlaw-12356	831	39	parents	parent	NOUN
taxlaw-12356	831	40	’	’	PART
taxlaw-12356	831	41	children	child	NOUN
taxlaw-12356	831	42	’s	’s	PART
taxlaw-12356	831	43	school	school	NOUN
taxlaw-12356	831	44	at	at	ADV
taxlaw-12356	831	45	all	all	ADV
taxlaw-12356	831	46	.	.	PUNCT
taxlaw-12356	832	1	every	every	DET
taxlaw-12356	832	2	parent	parent	NOUN
taxlaw-12356	832	3	knows	know	VERB
taxlaw-12356	832	4	that	that	SCONJ
taxlaw-12356	832	5	all	all	DET
taxlaw-12356	832	6	money	money	NOUN
taxlaw-12356	832	7	that	that	PRON
taxlaw-12356	832	8	goes	go	VERB
taxlaw-12356	832	9	to	to	ADP
taxlaw-12356	832	10	their	their	PRON
taxlaw-12356	832	11	children	child	NOUN
taxlaw-12356	832	12	’s	’s	PART
taxlaw-12356	832	13	school	school	NOUN
taxlaw-12356	832	14	reduces	reduce	VERB
taxlaw-12356	832	15	their	their	PRON
taxlaw-12356	832	16	burden	burden	NOUN
taxlaw-12356	832	17	.	.	PUNCT
taxlaw-12356	833	1	see	see	VERB
taxlaw-12356	833	2	generally	generally	ADV
taxlaw-12356	833	3	garnett	garnett	PROPN
taxlaw-12356	833	4	,	,	PUNCT
taxlaw-12356	833	5	supra	supra	PROPN
taxlaw-12356	833	6	note	note	NOUN
taxlaw-12356	833	7	5	5	NUM
taxlaw-12356	833	8	.	.	NOUN
taxlaw-12356	833	9	168	168	NUM
taxlaw-12356	833	10	in	in	ADP
taxlaw-12356	833	11	georgia	georgia	PROPN
taxlaw-12356	833	12	,	,	PUNCT
taxlaw-12356	833	13	donors	donor	NOUN
taxlaw-12356	833	14	may	may	AUX
taxlaw-12356	833	15	not	not	PART
taxlaw-12356	833	16	designate	designate	VERB
taxlaw-12356	833	17	their	their	PRON
taxlaw-12356	833	18	contribution	contribution	NOUN
taxlaw-12356	833	19	“	"	PUNCT
taxlaw-12356	833	20	for	for	ADP
taxlaw-12356	833	21	the	the	DET
taxlaw-12356	833	22	direct	direct	ADJ
taxlaw-12356	833	23	benefit	benefit	NOUN
taxlaw-12356	833	24	of	of	ADP
taxlaw-12356	833	25	any	any	DET
taxlaw-12356	833	26	particular	particular	ADJ
taxlaw-12356	833	27	individual	individual	NOUN
taxlaw-12356	833	28	,	,	PUNCT
taxlaw-12356	833	29	”	"	PUNCT
taxlaw-12356	833	30	and	and	CCONJ
taxlaw-12356	833	31	a	a	DET
taxlaw-12356	833	32	student	student	NOUN
taxlaw-12356	833	33	scholarship	scholarship	NOUN
taxlaw-12356	833	34	organization	organization	NOUN
taxlaw-12356	833	35	may	may	AUX
taxlaw-12356	833	36	not	not	PART
taxlaw-12356	833	37	represent	represent	VERB
taxlaw-12356	833	38	or	or	CCONJ
taxlaw-12356	833	39	direct	direct	VERB
taxlaw-12356	833	40	a	a	DET
taxlaw-12356	833	41	school	school	NOUN
taxlaw-12356	833	42	to	to	PART
taxlaw-12356	833	43	represent	represent	VERB
taxlaw-12356	833	44	that	that	SCONJ
taxlaw-12356	833	45	the	the	DET
taxlaw-12356	833	46	taxpayer	taxpayer	NOUN
taxlaw-12356	833	47	will	will	AUX
taxlaw-12356	833	48	receive	receive	VERB
taxlaw-12356	833	49	a	a	DET
taxlaw-12356	833	50	scholarship	scholarship	NOUN
taxlaw-12356	833	51	for	for	ADP
taxlaw-12356	833	52	the	the	DET
taxlaw-12356	833	53	direct	direct	ADJ
taxlaw-12356	833	54	benefit	benefit	NOUN
taxlaw-12356	833	55	of	of	ADP
taxlaw-12356	833	56	any	any	DET
taxlaw-12356	833	57	particular	particular	ADJ
taxlaw-12356	833	58	individual	individual	NOUN
taxlaw-12356	833	59	.	.	PUNCT
taxlaw-12356	834	1	ga	ga	PROPN
taxlaw-12356	834	2	.	.	PROPN
taxlaw-12356	834	3	code	code	PROPN
taxlaw-12356	834	4	ann	ann	PROPN
taxlaw-12356	834	5	.	.	PUNCT
taxlaw-12356	835	1	§	§	PROPN
taxlaw-12356	835	2	48	48	NUM
taxlaw-12356	835	3	-	-	SYM
taxlaw-12356	835	4	7	7	NUM
taxlaw-12356	835	5	-	-	NUM
taxlaw-12356	835	6	29.16	29.16	NUM
taxlaw-12356	835	7	(	(	PUNCT
taxlaw-12356	835	8	west	west	NOUN
taxlaw-12356	835	9	)	)	PUNCT
taxlaw-12356	835	10	.	.	PUNCT
taxlaw-12356	836	1	“	"	PUNCT
taxlaw-12356	836	2	this	this	DET
taxlaw-12356	836	3	prohibition	prohibition	NOUN
taxlaw-12356	836	4	is	be	AUX
taxlaw-12356	836	5	designed	design	VERB
taxlaw-12356	836	6	to	to	PART
taxlaw-12356	836	7	prevent	prevent	VERB
taxlaw-12356	836	8	a	a	DET
taxlaw-12356	836	9	guardian	guardian	NOUN
taxlaw-12356	836	10	from	from	ADP
taxlaw-12356	836	11	using	use	VERB
taxlaw-12356	836	12	the	the	DET
taxlaw-12356	836	13	tax	tax	NOUN
taxlaw-12356	836	14	credit	credit	NOUN
taxlaw-12356	836	15	as	as	ADP
taxlaw-12356	836	16	a	a	DET
taxlaw-12356	836	17	tax	tax	NOUN
taxlaw-12356	836	18	avoidance	avoidance	NOUN
taxlaw-12356	836	19	mechanism	mechanism	NOUN
taxlaw-12356	836	20	while	while	SCONJ
taxlaw-12356	836	21	ensuring	ensure	VERB
taxlaw-12356	836	22	a	a	DET
taxlaw-12356	836	23	scholarship	scholarship	NOUN
taxlaw-12356	836	24	for	for	ADP
taxlaw-12356	836	25	a	a	DET
taxlaw-12356	836	26	dependent	dependent	NOUN
taxlaw-12356	836	27	.	.	PUNCT
taxlaw-12356	836	28	”	"	PUNCT
taxlaw-12356	837	1	griffin	griffin	PROPN
taxlaw-12356	837	2	&	&	CCONJ
taxlaw-12356	837	3	mcguire	mcguire	PROPN
taxlaw-12356	837	4	,	,	PUNCT
taxlaw-12356	837	5	supra	supra	PROPN
taxlaw-12356	837	6	note	note	PROPN
taxlaw-12356	837	7	139	139	NUM
taxlaw-12356	837	8	,	,	PUNCT
taxlaw-12356	837	9	at	at	ADP
taxlaw-12356	837	10	25	25	NUM
taxlaw-12356	837	11	.	.	PUNCT
taxlaw-12356	838	1	scholarship	scholarship	NOUN
taxlaw-12356	838	2	organizations	organization	NOUN
taxlaw-12356	838	3	are	be	AUX
taxlaw-12356	838	4	not	not	PART
taxlaw-12356	838	5	required	require	VERB
taxlaw-12356	838	6	to	to	PART
taxlaw-12356	838	7	report	report	VERB
taxlaw-12356	838	8	to	to	ADP
taxlaw-12356	838	9	the	the	DET
taxlaw-12356	838	10	state	state	NOUN
taxlaw-12356	838	11	whether	whether	SCONJ
taxlaw-12356	838	12	donors	donor	NOUN
taxlaw-12356	838	13	designate	designate	ADJ
taxlaw-12356	838	14	funds	fund	NOUN
taxlaw-12356	838	15	to	to	ADP
taxlaw-12356	838	16	particular	particular	ADJ
taxlaw-12356	838	17	students	student	NOUN
taxlaw-12356	838	18	.	.	PUNCT
taxlaw-12356	839	1	garnett	garnett	PROPN
taxlaw-12356	839	2	,	,	PUNCT
taxlaw-12356	839	3	supra	supra	PROPN
taxlaw-12356	839	4	note	note	NOUN
taxlaw-12356	839	5	5	5	NUM
taxlaw-12356	839	6	,	,	PUNCT
taxlaw-12356	839	7	at	at	ADP
taxlaw-12356	839	8	3	3	NUM
taxlaw-12356	839	9	.	.	PUNCT
taxlaw-12356	839	10	in	in	ADP
taxlaw-12356	839	11	arizona	arizona	PROPN
taxlaw-12356	839	12	,	,	PUNCT
taxlaw-12356	839	13	donors	donor	NOUN
taxlaw-12356	839	14	to	to	ADP
taxlaw-12356	839	15	school	school	NOUN
taxlaw-12356	839	16	tuition	tuition	NOUN
taxlaw-12356	839	17	organizations	organization	NOUN
taxlaw-12356	839	18	may	may	AUX
taxlaw-12356	839	19	not	not	PART
taxlaw-12356	839	20	designate	designate	VERB
taxlaw-12356	839	21	the	the	DET
taxlaw-12356	839	22	donation	donation	NOUN
taxlaw-12356	839	23	for	for	ADP
taxlaw-12356	839	24	their	their	PRON
taxlaw-12356	839	25	own	own	ADJ
taxlaw-12356	839	26	dependent	dependent	NOUN
taxlaw-12356	839	27	,	,	PUNCT
taxlaw-12356	839	28	designate	designate	ADJ
taxlaw-12356	839	29	a	a	DET
taxlaw-12356	839	30	student	student	NOUN
taxlaw-12356	839	31	beneficiary	beneficiary	NOUN
taxlaw-12356	839	32	as	as	ADP
taxlaw-12356	839	33	a	a	DET
taxlaw-12356	839	34	condition	condition	NOUN
taxlaw-12356	839	35	of	of	ADP
taxlaw-12356	839	36	their	their	PRON
taxlaw-12356	839	37	donation	donation	NOUN
taxlaw-12356	839	38	,	,	PUNCT
taxlaw-12356	839	39	or	or	CCONJ
taxlaw-12356	839	40	“	"	PUNCT
taxlaw-12356	839	41	agree	agree	VERB
taxlaw-12356	839	42	with	with	ADP
taxlaw-12356	839	43	another	another	DET
taxlaw-12356	839	44	person	person	NOUN
taxlaw-12356	839	45	to	to	PART
taxlaw-12356	839	46	designate	designate	VERB
taxlaw-12356	839	47	each	each	DET
taxlaw-12356	839	48	other	other	ADJ
taxlaw-12356	839	49	’s	’s	PART
taxlaw-12356	839	50	contribution	contribution	NOUN
taxlaw-12356	839	51	to	to	ADP
taxlaw-12356	839	52	the	the	DET
taxlaw-12356	839	53	school	school	NOUN
taxlaw-12356	839	54	tuition	tuition	NOUN
taxlaw-12356	839	55	organization	organization	NOUN
taxlaw-12356	839	56	for	for	ADP
taxlaw-12356	839	57	the	the	DET
taxlaw-12356	839	58	direct	direct	ADJ
taxlaw-12356	839	59	benefit	benefit	NOUN
taxlaw-12356	839	60	of	of	ADP
taxlaw-12356	839	61	each	each	DET
taxlaw-12356	839	62	other	other	ADJ
taxlaw-12356	839	63	’s	’s	PART
taxlaw-12356	839	64	dependent	dependent	ADJ
taxlaw-12356	839	65	,	,	PUNCT
taxlaw-12356	839	66	a	a	DET
taxlaw-12356	839	67	practice	practice	NOUN
taxlaw-12356	839	68	commonly	commonly	ADV
taxlaw-12356	839	69	known	know	VERB
taxlaw-12356	839	70	as	as	ADP
taxlaw-12356	839	71	swapping	swap	VERB
taxlaw-12356	839	72	.	.	PUNCT
taxlaw-12356	839	73	”	"	PUNCT
taxlaw-12356	840	1	ariz	ariz	PROPN
taxlaw-12356	840	2	.	.	PUNCT
taxlaw-12356	841	1	dep’t	dep’t	NOUN
taxlaw-12356	841	2	of	of	ADP
taxlaw-12356	841	3	revenue	revenue	NOUN
taxlaw-12356	841	4	,	,	PUNCT
taxlaw-12356	841	5	school	school	NOUN
taxlaw-12356	841	6	tax	tax	NOUN
taxlaw-12356	841	7	credits	credit	NOUN
taxlaw-12356	841	8	,	,	PUNCT
taxlaw-12356	841	9	4	4	NUM
taxlaw-12356	841	10	(	(	PUNCT
taxlaw-12356	841	11	2022	2022	NUM
taxlaw-12356	841	12	)	)	PUNCT
taxlaw-12356	841	13	https://azdor.gov/sites/default/files/2023-03/publicatio	https://azdor.gov/sites/default/files/2023-03/publicatio	PART
taxlaw-12356	841	14	n_707.pdf	n_707.pdf	ADJ
taxlaw-12356	842	1	[	[	X
taxlaw-12356	842	2	perma.cc/p4vt-2fw2	perma.cc/p4vt-2fw2	X
taxlaw-12356	842	3	]	]	X
taxlaw-12356	842	4	.	.	PUNCT
taxlaw-12356	843	1	in	in	ADP
taxlaw-12356	843	2	florida	florida	PROPN
taxlaw-12356	843	3	,	,	PUNCT
taxlaw-12356	843	4	“	"	PUNCT
taxlaw-12356	843	5	[	[	X
taxlaw-12356	843	6	t]he	t]he	ADV
taxlaw-12356	843	7	taxpayer	taxpayer	NOUN
taxlaw-12356	843	8	making	make	VERB
taxlaw-12356	843	9	the	the	DET
taxlaw-12356	843	10	contribution	contribution	NOUN
taxlaw-12356	843	11	may	may	AUX
taxlaw-12356	843	12	not	not	PART
taxlaw-12356	843	13	designate	designate	VERB
taxlaw-12356	843	14	a	a	DET
taxlaw-12356	843	15	specific	specific	ADJ
taxlaw-12356	843	16	child	child	NOUN
taxlaw-12356	843	17	as	as	ADP
taxlaw-12356	843	18	the	the	DET
taxlaw-12356	843	19	beneficiary	beneficiary	NOUN
taxlaw-12356	843	20	of	of	ADP
taxlaw-12356	843	21	the	the	DET
taxlaw-12356	843	22	contribution	contribution	NOUN
taxlaw-12356	843	23	.	.	PUNCT
taxlaw-12356	843	24	”	"	PUNCT
taxlaw-12356	844	1	fla	fla	PROPN
taxlaw-12356	844	2	.	.	PUNCT
taxlaw-12356	845	1	stat	stat	PROPN
taxlaw-12356	845	2	.	.	PUNCT
taxlaw-12356	846	1	ann	ann	PROPN
taxlaw-12356	846	2	.	.	PUNCT
taxlaw-12356	847	1	§	§	PROPN
taxlaw-12356	847	2	1002.395	1002.395	PROPN
taxlaw-12356	847	3	(	(	PUNCT
taxlaw-12356	847	4	2)(f	2)(f	NUM
taxlaw-12356	847	5	)	)	PUNCT
taxlaw-12356	847	6	(	(	PUNCT
taxlaw-12356	847	7	west	west	NOUN
taxlaw-12356	847	8	)	)	PUNCT
taxlaw-12356	847	9	.	.	PUNCT
taxlaw-12356	847	10	169	169	NUM
taxlaw-12356	847	11	if	if	SCONJ
taxlaw-12356	847	12	parents	parent	NOUN
taxlaw-12356	847	13	could	could	AUX
taxlaw-12356	847	14	fund	fund	VERB
taxlaw-12356	847	15	their	their	PRON
taxlaw-12356	847	16	own	own	ADJ
taxlaw-12356	847	17	child	child	NOUN
taxlaw-12356	847	18	’s	’s	PART
taxlaw-12356	847	19	tuition	tuition	NOUN
taxlaw-12356	847	20	through	through	ADP
taxlaw-12356	847	21	their	their	PRON
taxlaw-12356	847	22	contribution	contribution	NOUN
taxlaw-12356	847	23	to	to	ADP
taxlaw-12356	847	24	a	a	DET
taxlaw-12356	847	25	scholarship	scholarship	NOUN
taxlaw-12356	847	26	organization	organization	NOUN
taxlaw-12356	847	27	,	,	PUNCT
taxlaw-12356	847	28	which	which	PRON
taxlaw-12356	847	29	would	would	AUX
taxlaw-12356	847	30	be	be	AUX
taxlaw-12356	847	31	reimbursed	reimburse	VERB
taxlaw-12356	847	32	to	to	ADP
taxlaw-12356	847	33	those	those	DET
taxlaw-12356	847	34	parents	parent	NOUN
taxlaw-12356	847	35	by	by	ADP
taxlaw-12356	847	36	the	the	DET
taxlaw-12356	847	37	state	state	NOUN
taxlaw-12356	847	38	,	,	PUNCT
taxlaw-12356	847	39	it	it	PRON
taxlaw-12356	847	40	would	would	AUX
taxlaw-12356	847	41	function	function	VERB
taxlaw-12356	847	42	just	just	ADV
taxlaw-12356	847	43	as	as	SCONJ
taxlaw-12356	847	44	a	a	DET
taxlaw-12356	847	45	voucher	voucher	NOUN
taxlaw-12356	847	46	does	do	VERB
taxlaw-12356	847	47	.	.	PUNCT
taxlaw-12356	848	1	instead	instead	ADV
taxlaw-12356	848	2	of	of	ADP
taxlaw-12356	848	3	the	the	DET
taxlaw-12356	848	4	government	government	NOUN
taxlaw-12356	848	5	giving	give	VERB
taxlaw-12356	848	6	money	money	NOUN
taxlaw-12356	848	7	to	to	ADP
taxlaw-12356	848	8	the	the	DET
taxlaw-12356	848	9	family	family	NOUN
taxlaw-12356	848	10	to	to	PART
taxlaw-12356	848	11	spend	spend	VERB
taxlaw-12356	848	12	on	on	ADP
taxlaw-12356	848	13	the	the	DET
taxlaw-12356	848	14	child	child	NOUN
taxlaw-12356	848	15	’s	’s	PART
taxlaw-12356	848	16	education	education	NOUN
taxlaw-12356	848	17	,	,	PUNCT
taxlaw-12356	848	18	the	the	DET
taxlaw-12356	848	19	parent	parent	NOUN
taxlaw-12356	848	20	gives	give	VERB
taxlaw-12356	848	21	money	money	NOUN
taxlaw-12356	848	22	to	to	ADP
taxlaw-12356	848	23	the	the	DET
taxlaw-12356	848	24	scholarship	scholarship	NOUN
taxlaw-12356	848	25	organization	organization	NOUN
taxlaw-12356	848	26	that	that	PRON
taxlaw-12356	848	27	will	will	AUX
taxlaw-12356	848	28	fund	fund	VERB
taxlaw-12356	848	29	the	the	DET
taxlaw-12356	848	30	child	child	NOUN
taxlaw-12356	848	31	’s	’s	PART
taxlaw-12356	848	32	tuition	tuition	NOUN
taxlaw-12356	848	33	,	,	PUNCT
taxlaw-12356	848	34	then	then	ADV
taxlaw-12356	848	35	the	the	DET
taxlaw-12356	848	36	parent	parent	NOUN
taxlaw-12356	848	37	is	be	AUX
taxlaw-12356	848	38	reimbursed	reimburse	VERB
taxlaw-12356	848	39	for	for	ADP
taxlaw-12356	848	40	that	that	DET
taxlaw-12356	848	41	money	money	NOUN
taxlaw-12356	848	42	by	by	ADP
taxlaw-12356	848	43	the	the	DET
taxlaw-12356	848	44	state	state	NOUN
taxlaw-12356	848	45	in	in	ADP
taxlaw-12356	848	46	the	the	DET
taxlaw-12356	848	47	form	form	NOUN
taxlaw-12356	848	48	of	of	ADP
taxlaw-12356	848	49	a	a	DET
taxlaw-12356	848	50	tax	tax	NOUN
taxlaw-12356	848	51	credit	credit	NOUN
taxlaw-12356	848	52	.	.	PUNCT
taxlaw-12356	849	1	arizona	arizona	PROPN
taxlaw-12356	849	2	’s	’s	PART
taxlaw-12356	849	3	system	system	NOUN
taxlaw-12356	849	4	,	,	PUNCT
taxlaw-12356	849	5	by	by	ADP
taxlaw-12356	849	6	making	make	VERB
taxlaw-12356	849	7	quid	quid	ADJ
taxlaw-12356	849	8	pro	pro	X
taxlaw-12356	849	9	quo	quo	NOUN
taxlaw-12356	849	10	or	or	CCONJ
taxlaw-12356	849	11	donations	donation	NOUN
taxlaw-12356	849	12	for	for	ADP
taxlaw-12356	849	13	one	one	NUM
taxlaw-12356	849	14	’s	’s	PART
taxlaw-12356	849	15	own	own	ADJ
taxlaw-12356	849	16	child	child	NOUN
taxlaw-12356	849	17	illegal	illegal	ADJ
taxlaw-12356	849	18	,	,	PUNCT
taxlaw-12356	849	19	seeks	seek	VERB
taxlaw-12356	849	20	to	to	PART
taxlaw-12356	849	21	prevent	prevent	VERB
taxlaw-12356	849	22	this	this	PRON
taxlaw-12356	849	23	from	from	ADP
taxlaw-12356	849	24	happening	happen	VERB
taxlaw-12356	849	25	but	but	CCONJ
taxlaw-12356	849	26	does	do	VERB
taxlaw-12356	849	27	a	a	DET
taxlaw-12356	849	28	poor	poor	ADJ
taxlaw-12356	849	29	job	job	NOUN
taxlaw-12356	849	30	at	at	ADP
taxlaw-12356	849	31	enforcement	enforcement	NOUN
taxlaw-12356	849	32	.	.	PUNCT
taxlaw-12356	850	1	a	a	DET
taxlaw-12356	850	2	much	much	ADV
taxlaw-12356	850	3	simpler	simple	ADJ
taxlaw-12356	850	4	solution	solution	NOUN
taxlaw-12356	850	5	,	,	PUNCT
taxlaw-12356	850	6	that	that	SCONJ
taxlaw-12356	850	7	we	we	PRON
taxlaw-12356	850	8	propose	propose	VERB
taxlaw-12356	850	9	below	below	ADV
taxlaw-12356	850	10	,	,	PUNCT
taxlaw-12356	850	11	is	be	AUX
taxlaw-12356	850	12	to	to	PART
taxlaw-12356	850	13	simply	simply	ADV
taxlaw-12356	850	14	allow	allow	VERB
taxlaw-12356	850	15	vouchers	voucher	NOUN
taxlaw-12356	850	16	,	,	PUNCT
taxlaw-12356	850	17	making	make	VERB
taxlaw-12356	850	18	the	the	DET
taxlaw-12356	850	19	private	private	ADJ
taxlaw-12356	850	20	middleman	middleman	NOUN
taxlaw-12356	850	21	unnecessary	unnecessary	ADJ
taxlaw-12356	850	22	.	.	PUNCT
taxlaw-12356	851	1	we	we	PRON
taxlaw-12356	851	2	see	see	VERB
taxlaw-12356	851	3	no	no	DET
taxlaw-12356	851	4	good	good	ADJ
taxlaw-12356	851	5	reason	reason	NOUN
taxlaw-12356	851	6	why	why	SCONJ
taxlaw-12356	851	7	arizona	arizona	PROPN
taxlaw-12356	851	8	would	would	AUX
taxlaw-12356	851	9	want	want	VERB
taxlaw-12356	851	10	to	to	PART
taxlaw-12356	851	11	support	support	VERB
taxlaw-12356	851	12	a	a	DET
taxlaw-12356	851	13	tax	tax	NOUN
taxlaw-12356	851	14	credit	credit	NOUN
taxlaw-12356	851	15	system	system	NOUN
taxlaw-12356	851	16	for	for	ADP
taxlaw-12356	851	17	school	school	NOUN
taxlaw-12356	851	18	choice	choice	NOUN
taxlaw-12356	851	19	while	while	SCONJ
taxlaw-12356	851	20	not	not	PART
taxlaw-12356	851	21	allowing	allow	VERB
taxlaw-12356	851	22	vouchers	voucher	NOUN
taxlaw-12356	851	23	.	.	PUNCT
taxlaw-12356	852	1	arizona	arizona	PROPN
taxlaw-12356	852	2	is	be	AUX
taxlaw-12356	852	3	moving	move	VERB
taxlaw-12356	852	4	in	in	ADP
taxlaw-12356	852	5	this	this	DET
taxlaw-12356	852	6	direction	direction	NOUN
taxlaw-12356	852	7	;	;	PUNCT
taxlaw-12356	852	8	as	as	ADP
taxlaw-12356	852	9	of	of	ADP
taxlaw-12356	852	10	july	july	PROPN
taxlaw-12356	852	11	2023	2023	NUM
taxlaw-12356	852	12	,	,	PUNCT
taxlaw-12356	852	13	the	the	DET
taxlaw-12356	852	14	state	state	NOUN
taxlaw-12356	852	15	has	have	AUX
taxlaw-12356	852	16	introduced	introduce	VERB
taxlaw-12356	852	17	universal	universal	ADJ
taxlaw-12356	852	18	vouchers	voucher	NOUN
taxlaw-12356	852	19	through	through	ADP
taxlaw-12356	852	20	a	a	DET
taxlaw-12356	852	21	program	program	NOUN
taxlaw-12356	852	22	separate	separate	ADJ
taxlaw-12356	852	23	from	from	ADP
taxlaw-12356	852	24	its	its	PRON
taxlaw-12356	852	25	tax	tax	NOUN
taxlaw-12356	852	26	credits	credit	NOUN
taxlaw-12356	852	27	.	.	PUNCT
taxlaw-12356	853	1	mervosh	mervosh	PROPN
taxlaw-12356	853	2	,	,	PUNCT
taxlaw-12356	853	3	supra	supra	PROPN
taxlaw-12356	853	4	note	note	NOUN
taxlaw-12356	853	5	166	166	NUM
taxlaw-12356	853	6	.	.	PUNCT
taxlaw-12356	854	1	170	170	NUM
taxlaw-12356	854	2	see	see	VERB
taxlaw-12356	854	3	ga	ga	PROPN
taxlaw-12356	854	4	.	.	PROPN
taxlaw-12356	854	5	code	code	PROPN
taxlaw-12356	854	6	ann	ann	PROPN
taxlaw-12356	854	7	.	.	PUNCT
taxlaw-12356	855	1	§	§	PROPN
taxlaw-12356	855	2	48	48	NUM
taxlaw-12356	855	3	-	-	SYM
taxlaw-12356	855	4	7	7	NUM
taxlaw-12356	855	5	-	-	NUM
taxlaw-12356	855	6	29.16	29.16	NUM
taxlaw-12356	855	7	(	(	PUNCT
taxlaw-12356	855	8	west	west	PROPN
taxlaw-12356	855	9	)	)	PUNCT
taxlaw-12356	855	10	.	.	PUNCT
taxlaw-12356	856	1	2023	2023	NUM
taxlaw-12356	856	2	]	]	PUNCT
taxlaw-12356	856	3	the	the	DET
taxlaw-12356	856	4	worst	bad	ADJ
taxlaw-12356	856	5	choice	choice	NOUN
taxlaw-12356	856	6	for	for	ADP
taxlaw-12356	856	7	school	school	NOUN
taxlaw-12356	856	8	choice	choice	NOUN
taxlaw-12356	856	9	109	109	NUM
taxlaw-12356	856	10	the	the	DET
taxlaw-12356	856	11	impression	impression	NOUN
taxlaw-12356	856	12	to	to	ADP
taxlaw-12356	856	13	parents	parent	NOUN
taxlaw-12356	856	14	that	that	SCONJ
taxlaw-12356	856	15	they	they	PRON
taxlaw-12356	856	16	are	be	AUX
taxlaw-12356	856	17	an	an	DET
taxlaw-12356	856	18	avenue	avenue	NOUN
taxlaw-12356	856	19	to	to	PART
taxlaw-12356	856	20	support	support	VERB
taxlaw-12356	856	21	the	the	DET
taxlaw-12356	856	22	school	school	NOUN
taxlaw-12356	856	23	with	with	ADP
taxlaw-12356	856	24	public	public	ADJ
taxlaw-12356	856	25	money.171	money.171	PROPN
taxlaw-12356	856	26	in	in	ADP
taxlaw-12356	856	27	short	short	ADJ
taxlaw-12356	856	28	,	,	PUNCT
taxlaw-12356	856	29	critics	critic	NOUN
taxlaw-12356	856	30	were	be	AUX
taxlaw-12356	856	31	not	not	PART
taxlaw-12356	856	32	wrong	wrong	ADJ
taxlaw-12356	856	33	that	that	SCONJ
taxlaw-12356	856	34	there	there	PRON
taxlaw-12356	856	35	is	be	VERB
taxlaw-12356	856	36	a	a	DET
taxlaw-12356	856	37	way	way	NOUN
taxlaw-12356	856	38	to	to	PART
taxlaw-12356	856	39	distribute	distribute	VERB
taxlaw-12356	856	40	government	government	NOUN
taxlaw-12356	856	41	money	money	NOUN
taxlaw-12356	856	42	to	to	ADP
taxlaw-12356	856	43	families	family	NOUN
taxlaw-12356	856	44	to	to	PART
taxlaw-12356	856	45	enable	enable	VERB
taxlaw-12356	856	46	school	school	NOUN
taxlaw-12356	856	47	choice	choice	NOUN
taxlaw-12356	856	48	,	,	PUNCT
taxlaw-12356	856	49	even	even	ADV
taxlaw-12356	856	50	if	if	SCONJ
taxlaw-12356	856	51	it	it	PRON
taxlaw-12356	856	52	is	be	AUX
taxlaw-12356	856	53	not	not	PART
taxlaw-12356	856	54	as	as	ADV
taxlaw-12356	856	55	straightforward	straightforward	ADJ
taxlaw-12356	856	56	as	as	ADP
taxlaw-12356	856	57	funding	fund	VERB
taxlaw-12356	856	58	a	a	DET
taxlaw-12356	856	59	public	public	ADJ
taxlaw-12356	856	60	school	school	NOUN
taxlaw-12356	856	61	.	.	PUNCT
taxlaw-12356	857	1	but	but	CCONJ
taxlaw-12356	857	2	when	when	SCONJ
taxlaw-12356	857	3	states	state	NOUN
taxlaw-12356	857	4	felt	feel	VERB
taxlaw-12356	857	5	a	a	DET
taxlaw-12356	857	6	need	need	NOUN
taxlaw-12356	857	7	to	to	PART
taxlaw-12356	857	8	separate	separate	VERB
taxlaw-12356	857	9	themselves	themselves	PRON
taxlaw-12356	857	10	from	from	ADP
taxlaw-12356	857	11	funding	fund	VERB
taxlaw-12356	857	12	religious	religious	ADJ
taxlaw-12356	857	13	education	education	NOUN
taxlaw-12356	857	14	,	,	PUNCT
taxlaw-12356	857	15	they	they	PRON
taxlaw-12356	857	16	inevitably	inevitably	ADV
taxlaw-12356	857	17	separated	separate	VERB
taxlaw-12356	857	18	themselves	themselves	PRON
taxlaw-12356	857	19	from	from	ADP
taxlaw-12356	857	20	regulating	regulate	VERB
taxlaw-12356	857	21	how	how	SCONJ
taxlaw-12356	857	22	state	state	NOUN
taxlaw-12356	857	23	aid	aid	NOUN
taxlaw-12356	857	24	was	be	AUX
taxlaw-12356	857	25	directed	direct	VERB
taxlaw-12356	857	26	to	to	ADP
taxlaw-12356	857	27	private	private	ADJ
taxlaw-12356	857	28	schools	school	NOUN
taxlaw-12356	857	29	.	.	PUNCT
taxlaw-12356	858	1	that	that	DET
taxlaw-12356	858	2	separation	separation	NOUN
taxlaw-12356	858	3	exacerbated	exacerbate	VERB
taxlaw-12356	858	4	the	the	DET
taxlaw-12356	858	5	lack	lack	NOUN
taxlaw-12356	858	6	of	of	ADP
taxlaw-12356	858	7	“	"	PUNCT
taxlaw-12356	858	8	administrative	administrative	ADJ
taxlaw-12356	858	9	machinery	machinery	NOUN
taxlaw-12356	858	10	”	"	PUNCT
taxlaw-12356	858	11	that	that	PRON
taxlaw-12356	858	12	milton	milton	PROPN
taxlaw-12356	858	13	friedman	friedman	PROPN
taxlaw-12356	858	14	recognized.172	recognized.172	PROPN
taxlaw-12356	858	15	and	and	CCONJ
taxlaw-12356	858	16	it	it	PRON
taxlaw-12356	858	17	just	just	ADV
taxlaw-12356	858	18	so	so	ADV
taxlaw-12356	858	19	happens	happen	VERB
taxlaw-12356	858	20	that	that	SCONJ
taxlaw-12356	858	21	the	the	DET
taxlaw-12356	858	22	avenue	avenue	NOUN
taxlaw-12356	858	23	chosen	choose	VERB
taxlaw-12356	858	24	by	by	ADP
taxlaw-12356	858	25	states	state	NOUN
taxlaw-12356	858	26	to	to	PART
taxlaw-12356	858	27	fund	fund	VERB
taxlaw-12356	858	28	private	private	ADJ
taxlaw-12356	858	29	schools	school	NOUN
taxlaw-12356	858	30	—	—	PUNCT
taxlaw-12356	858	31	while	while	SCONJ
taxlaw-12356	858	32	keeping	keep	VERB
taxlaw-12356	858	33	their	their	PRON
taxlaw-12356	858	34	distance	distance	NOUN
taxlaw-12356	858	35	—	—	PUNCT
taxlaw-12356	858	36	was	be	AUX
taxlaw-12356	858	37	tax	tax	NOUN
taxlaw-12356	858	38	credits	credit	NOUN
taxlaw-12356	858	39	.	.	PUNCT
taxlaw-12356	859	1	that	that	DET
taxlaw-12356	859	2	choice	choice	NOUN
taxlaw-12356	859	3	ends	end	VERB
taxlaw-12356	859	4	up	up	ADP
taxlaw-12356	859	5	disserving	disserve	VERB
taxlaw-12356	859	6	the	the	DET
taxlaw-12356	859	7	original	original	ADJ
taxlaw-12356	859	8	purpose	purpose	NOUN
taxlaw-12356	859	9	.	.	PUNCT
taxlaw-12356	860	1	friedman	friedman	PROPN
taxlaw-12356	860	2	’s	’s	PART
taxlaw-12356	860	3	theory	theory	NOUN
taxlaw-12356	860	4	relied	rely	VERB
taxlaw-12356	860	5	on	on	ADP
taxlaw-12356	860	6	everyone	everyone	PRON
taxlaw-12356	860	7	having	have	VERB
taxlaw-12356	860	8	choice	choice	NOUN
taxlaw-12356	860	9	,	,	PUNCT
taxlaw-12356	860	10	but	but	CCONJ
taxlaw-12356	860	11	this	this	PRON
taxlaw-12356	860	12	is	be	AUX
taxlaw-12356	860	13	facilitated	facilitate	VERB
taxlaw-12356	860	14	most	most	ADV
taxlaw-12356	860	15	easily	easily	ADV
taxlaw-12356	860	16	by	by	ADP
taxlaw-12356	860	17	vouchers	voucher	NOUN
taxlaw-12356	860	18	,	,	PUNCT
taxlaw-12356	860	19	not	not	PART
taxlaw-12356	860	20	by	by	ADP
taxlaw-12356	860	21	tax	tax	NOUN
taxlaw-12356	860	22	credits	credit	NOUN
taxlaw-12356	860	23	.	.	PUNCT
taxlaw-12356	861	1	tax	tax	NOUN
taxlaw-12356	861	2	credits	credit	NOUN
taxlaw-12356	861	3	are	be	AUX
taxlaw-12356	861	4	easily	easily	ADV
taxlaw-12356	861	5	used	use	VERB
taxlaw-12356	861	6	by	by	ADP
taxlaw-12356	861	7	the	the	DET
taxlaw-12356	861	8	rich	rich	ADJ
taxlaw-12356	861	9	and	and	CCONJ
taxlaw-12356	861	10	much	much	ADV
taxlaw-12356	861	11	more	more	ADV
taxlaw-12356	861	12	difficult	difficult	ADJ
taxlaw-12356	861	13	for	for	SCONJ
taxlaw-12356	861	14	the	the	DET
taxlaw-12356	861	15	poor	poor	ADJ
taxlaw-12356	861	16	to	to	PART
taxlaw-12356	861	17	take	take	VERB
taxlaw-12356	861	18	advantage	advantage	NOUN
taxlaw-12356	861	19	of	of	ADP
taxlaw-12356	861	20	.	.	PUNCT
taxlaw-12356	862	1	the	the	DET
taxlaw-12356	862	2	economic	economic	ADJ
taxlaw-12356	862	3	reasons	reason	NOUN
taxlaw-12356	862	4	for	for	ADP
taxlaw-12356	862	5	choice	choice	NOUN
taxlaw-12356	862	6	favor	favor	NOUN
taxlaw-12356	862	7	vouchers	voucher	NOUN
taxlaw-12356	862	8	,	,	PUNCT
taxlaw-12356	862	9	accessible	accessible	ADJ
taxlaw-12356	862	10	equally	equally	ADV
taxlaw-12356	862	11	by	by	ADP
taxlaw-12356	862	12	all	all	PRON
taxlaw-12356	862	13	,	,	PUNCT
taxlaw-12356	862	14	over	over	ADP
taxlaw-12356	862	15	tax	tax	NOUN
taxlaw-12356	862	16	credits	credit	NOUN
taxlaw-12356	862	17	.	.	PUNCT
taxlaw-12356	863	1	even	even	ADV
taxlaw-12356	863	2	when	when	SCONJ
taxlaw-12356	863	3	tax	tax	NOUN
taxlaw-12356	863	4	credit	credit	NOUN
taxlaw-12356	863	5	scholarships	scholarship	NOUN
taxlaw-12356	863	6	are	be	AUX
taxlaw-12356	863	7	awarded	award	VERB
taxlaw-12356	863	8	to	to	ADP
taxlaw-12356	863	9	needy	needy	ADJ
taxlaw-12356	863	10	students	student	NOUN
taxlaw-12356	863	11	,	,	PUNCT
taxlaw-12356	863	12	they	they	PRON
taxlaw-12356	863	13	do	do	AUX
taxlaw-12356	863	14	not	not	PART
taxlaw-12356	863	15	cover	cover	VERB
taxlaw-12356	863	16	the	the	DET
taxlaw-12356	863	17	full	full	ADJ
taxlaw-12356	863	18	cost	cost	NOUN
taxlaw-12356	863	19	of	of	ADP
taxlaw-12356	863	20	private	private	ADJ
taxlaw-12356	863	21	school	school	NOUN
taxlaw-12356	863	22	tuition.173	tuition.173	NOUN
taxlaw-12356	863	23	when	when	SCONJ
taxlaw-12356	863	24	the	the	DET
taxlaw-12356	863	25	scholarship	scholarship	NOUN
taxlaw-12356	863	26	still	still	ADV
taxlaw-12356	863	27	leaves	leave	VERB
taxlaw-12356	863	28	some	some	DET
taxlaw-12356	863	29	cost	cost	NOUN
taxlaw-12356	863	30	for	for	ADP
taxlaw-12356	863	31	attending	attend	VERB
taxlaw-12356	863	32	private	private	ADJ
taxlaw-12356	863	33	school	school	NOUN
taxlaw-12356	863	34	,	,	PUNCT
taxlaw-12356	863	35	families	family	NOUN
taxlaw-12356	863	36	with	with	ADP
taxlaw-12356	863	37	money	money	NOUN
taxlaw-12356	863	38	to	to	PART
taxlaw-12356	863	39	cover	cover	VERB
taxlaw-12356	863	40	that	that	DET
taxlaw-12356	863	41	cost	cost	NOUN
taxlaw-12356	863	42	may	may	AUX
taxlaw-12356	863	43	eagerly	eagerly	ADV
taxlaw-12356	863	44	use	use	VERB
taxlaw-12356	863	45	it	it	PRON
taxlaw-12356	863	46	to	to	PART
taxlaw-12356	863	47	switch	switch	VERB
taxlaw-12356	863	48	out	out	ADP
taxlaw-12356	863	49	of	of	ADP
taxlaw-12356	863	50	a	a	DET
taxlaw-12356	863	51	struggling	struggle	VERB
taxlaw-12356	863	52	public	public	ADJ
taxlaw-12356	863	53	school	school	NOUN
taxlaw-12356	863	54	.	.	PUNCT
taxlaw-12356	864	1	that	that	DET
taxlaw-12356	864	2	cost	cost	NOUN
taxlaw-12356	864	3	may	may	AUX
taxlaw-12356	864	4	be	be	AUX
taxlaw-12356	864	5	prohibitive	prohibitive	ADJ
taxlaw-12356	864	6	to	to	ADP
taxlaw-12356	864	7	others.174	others.174	VERB
taxlaw-12356	865	1	this	this	PRON
taxlaw-12356	865	2	is	be	AUX
taxlaw-12356	865	3	another	another	DET
taxlaw-12356	865	4	way	way	NOUN
taxlaw-12356	865	5	that	that	PRON
taxlaw-12356	865	6	tax	tax	NOUN
taxlaw-12356	865	7	credits	credit	NOUN
taxlaw-12356	865	8	focus	focus	VERB
taxlaw-12356	865	9	their	their	PRON
taxlaw-12356	865	10	benefits	benefit	NOUN
taxlaw-12356	865	11	on	on	ADP
taxlaw-12356	865	12	the	the	DET
taxlaw-12356	865	13	middle	middle	ADJ
taxlaw-12356	865	14	class	class	NOUN
taxlaw-12356	865	15	and	and	CCONJ
taxlaw-12356	865	16	the	the	DET
taxlaw-12356	865	17	rich	rich	ADJ
taxlaw-12356	865	18	but	but	CCONJ
taxlaw-12356	865	19	are	be	AUX
taxlaw-12356	865	20	of	of	ADP
taxlaw-12356	865	21	no	no	DET
taxlaw-12356	865	22	use	use	NOUN
taxlaw-12356	865	23	to	to	ADP
taxlaw-12356	865	24	the	the	DET
taxlaw-12356	865	25	truly	truly	ADV
taxlaw-12356	865	26	poor	poor	ADJ
taxlaw-12356	865	27	.	.	PUNCT
taxlaw-12356	866	1	tax	tax	NOUN
taxlaw-12356	866	2	credit	credit	NOUN
taxlaw-12356	866	3	scholarships	scholarship	NOUN
taxlaw-12356	866	4	are	be	AUX
taxlaw-12356	866	5	limited	limit	VERB
taxlaw-12356	866	6	in	in	ADP
taxlaw-12356	866	7	value	value	NOUN
taxlaw-12356	866	8	both	both	PRON
taxlaw-12356	866	9	because	because	SCONJ
taxlaw-12356	866	10	they	they	PRON
taxlaw-12356	866	11	depend	depend	VERB
taxlaw-12356	866	12	on	on	ADP
taxlaw-12356	866	13	private	private	ADJ
taxlaw-12356	866	14	fundraising	fundraising	NOUN
taxlaw-12356	866	15	and	and	CCONJ
taxlaw-12356	866	16	because	because	SCONJ
taxlaw-12356	866	17	the	the	DET
taxlaw-12356	866	18	amount	amount	NOUN
taxlaw-12356	866	19	that	that	PRON
taxlaw-12356	866	20	can	can	AUX
taxlaw-12356	866	21	be	be	AUX
taxlaw-12356	866	22	donated	donate	VERB
taxlaw-12356	866	23	is	be	AUX
taxlaw-12356	866	24	usually	usually	ADV
taxlaw-12356	866	25	capped	cap	VERB
taxlaw-12356	866	26	.	.	PUNCT
taxlaw-12356	867	1	by	by	ADP
taxlaw-12356	867	2	contrast	contrast	NOUN
taxlaw-12356	867	3	,	,	PUNCT
taxlaw-12356	867	4	vouchers	voucher	NOUN
taxlaw-12356	867	5	have	have	VERB
taxlaw-12356	867	6	neither	neither	PRON
taxlaw-12356	867	7	of	of	ADP
taxlaw-12356	867	8	those	those	DET
taxlaw-12356	867	9	limitations	limitation	NOUN
taxlaw-12356	867	10	and	and	CCONJ
taxlaw-12356	867	11	are	be	AUX
taxlaw-12356	867	12	usually	usually	ADV
taxlaw-12356	867	13	awarded	award	VERB
taxlaw-12356	867	14	in	in	ADP
taxlaw-12356	867	15	larger	large	ADJ
taxlaw-12356	867	16	amounts	amount	NOUN
taxlaw-12356	867	17	than	than	SCONJ
taxlaw-12356	867	18	tax	tax	NOUN
taxlaw-12356	867	19	credit	credit	NOUN
taxlaw-12356	867	20	scholarships.175	scholarships.175	PROPN
taxlaw-12356	867	21	b.	b.	PROPN
taxlaw-12356	867	22	fraud	fraud	PROPN
taxlaw-12356	867	23	concerns	concern	NOUN
taxlaw-12356	867	24	suffice	suffice	VERB
taxlaw-12356	867	25	to	to	PART
taxlaw-12356	867	26	say	say	VERB
taxlaw-12356	867	27	,	,	PUNCT
taxlaw-12356	867	28	tax	tax	NOUN
taxlaw-12356	867	29	credit	credit	NOUN
taxlaw-12356	867	30	systems	system	NOUN
taxlaw-12356	867	31	do	do	AUX
taxlaw-12356	867	32	not	not	PART
taxlaw-12356	867	33	always	always	ADV
taxlaw-12356	867	34	work	work	VERB
taxlaw-12356	867	35	the	the	DET
taxlaw-12356	867	36	way	way	NOUN
taxlaw-12356	867	37	they	they	PRON
taxlaw-12356	867	38	are	be	AUX
taxlaw-12356	867	39	intended	intend	VERB
taxlaw-12356	867	40	to	to	PART
taxlaw-12356	867	41	on	on	ADP
taxlaw-12356	867	42	paper	paper	NOUN
taxlaw-12356	867	43	.	.	PUNCT
taxlaw-12356	868	1	another	another	DET
taxlaw-12356	868	2	major	major	ADJ
taxlaw-12356	868	3	issue	issue	NOUN
taxlaw-12356	868	4	concerns	concern	VERB
taxlaw-12356	868	5	their	their	PRON
taxlaw-12356	868	6	unique	unique	ADJ
taxlaw-12356	868	7	vulnerability	vulnerability	NOUN
taxlaw-12356	868	8	to	to	PART
taxlaw-12356	868	9	fraud	fraud	VERB
taxlaw-12356	868	10	.	.	PUNCT
taxlaw-12356	869	1	despite	despite	SCONJ
taxlaw-12356	869	2	attempts	attempt	NOUN
taxlaw-12356	869	3	to	to	PART
taxlaw-12356	869	4	monitor	monitor	VERB
taxlaw-12356	869	5	scholarship	scholarship	NOUN
taxlaw-12356	869	6	organizations	organization	NOUN
taxlaw-12356	869	7	and	and	CCONJ
taxlaw-12356	869	8	private	private	ADJ
taxlaw-12356	869	9	schools	school	NOUN
taxlaw-12356	869	10	,	,	PUNCT
taxlaw-12356	869	11	171	171	NUM
taxlaw-12356	869	12	see	see	NOUN
taxlaw-12356	869	13	,	,	PUNCT
taxlaw-12356	869	14	e.g.	e.g.	ADV
taxlaw-12356	869	15	,	,	PUNCT
taxlaw-12356	869	16	georgia	georgia	PROPN
taxlaw-12356	869	17	goal	goal	NOUN
taxlaw-12356	869	18	,	,	PUNCT
taxlaw-12356	869	19	mount	mount	PROPN
taxlaw-12356	869	20	pisgah	pisgah	PROPN
taxlaw-12356	869	21	christian	christian	PROPN
taxlaw-12356	869	22	school	school	PROPN
taxlaw-12356	869	23	,	,	PUNCT
taxlaw-12356	869	24	https://www.mountpisgahschool	https://www.mountpisgahschool	NOUN
taxlaw-12356	869	25	.org	.org	NOUN
taxlaw-12356	869	26	/	/	SYM
taxlaw-12356	869	27	giving	giving	NOUN
taxlaw-12356	869	28	/	/	SYM
taxlaw-12356	869	29	georgia	georgia	NOUN
taxlaw-12356	869	30	-	-	PUNCT
taxlaw-12356	869	31	goal	goal	NOUN
taxlaw-12356	869	32	[	[	X
taxlaw-12356	869	33	perma.cc/6cr3-xk4	perma.cc/6cr3-xk4	X
taxlaw-12356	869	34	t	t	NOUN
taxlaw-12356	869	35	]	]	PUNCT
taxlaw-12356	869	36	(	(	PUNCT
taxlaw-12356	869	37	encouraging	encourage	VERB
taxlaw-12356	869	38	tax	tax	NOUN
taxlaw-12356	869	39	credit	credit	NOUN
taxlaw-12356	869	40	contributions	contribution	NOUN
taxlaw-12356	869	41	that	that	PRON
taxlaw-12356	869	42	“	"	PUNCT
taxlaw-12356	869	43	make	make	VERB
taxlaw-12356	869	44	it	it	PRON
taxlaw-12356	869	45	possible	possible	ADJ
taxlaw-12356	869	46	for	for	ADP
taxlaw-12356	869	47	[	[	X
taxlaw-12356	869	48	the	the	DET
taxlaw-12356	869	49	school	school	NOUN
taxlaw-12356	869	50	]	]	PUNCT
taxlaw-12356	869	51	to	to	ADP
taxlaw-12356	869	52	.	.	PUNCT
taxlaw-12356	869	53	.	.	PUNCT
taxlaw-12356	870	1	.	.	PUNCT
taxlaw-12356	871	1	provide	provide	VERB
taxlaw-12356	871	2	additional	additional	ADJ
taxlaw-12356	871	3	programs	program	NOUN
taxlaw-12356	871	4	and	and	CCONJ
taxlaw-12356	871	5	participation	participation	NOUN
taxlaw-12356	871	6	in	in	ADP
taxlaw-12356	871	7	the	the	DET
taxlaw-12356	871	8	arts	art	NOUN
taxlaw-12356	871	9	and	and	CCONJ
taxlaw-12356	871	10	athletics	athletic	NOUN
taxlaw-12356	871	11	by	by	ADP
taxlaw-12356	871	12	increased	increase	VERB
taxlaw-12356	871	13	enrollment	enrollment	NOUN
taxlaw-12356	871	14	[	[	X
taxlaw-12356	871	15	and	and	CCONJ
taxlaw-12356	871	16	]	]	PUNCT
taxlaw-12356	871	17	have	have	VERB
taxlaw-12356	871	18	greater	great	ADJ
taxlaw-12356	871	19	financial	financial	ADJ
taxlaw-12356	871	20	flexibility	flexibility	NOUN
taxlaw-12356	871	21	in	in	ADP
taxlaw-12356	871	22	funding	funding	NOUN
taxlaw-12356	871	23	and	and	CCONJ
taxlaw-12356	871	24	supporting	support	VERB
taxlaw-12356	871	25	other	other	ADJ
taxlaw-12356	871	26	[	[	X
taxlaw-12356	871	27	school	school	NOUN
taxlaw-12356	871	28	]	]	PUNCT
taxlaw-12356	871	29	programs	program	NOUN
taxlaw-12356	871	30	and	and	CCONJ
taxlaw-12356	871	31	opportunities	opportunity	NOUN
taxlaw-12356	871	32	”	"	PUNCT
taxlaw-12356	871	33	)	)	PUNCT
taxlaw-12356	871	34	;	;	PUNCT
taxlaw-12356	871	35	alumni	alumnus	NOUN
taxlaw-12356	871	36	giving	giving	NOUN
taxlaw-12356	871	37	,	,	PUNCT
taxlaw-12356	871	38	the	the	DET
taxlaw-12356	871	39	weber	weber	PROPN
taxlaw-12356	871	40	school	school	NOUN
taxlaw-12356	871	41	,	,	PUNCT
taxlaw-12356	871	42	https://www.we	https://www.we	PROPN
taxlaw-12356	871	43	berschool.org/alumni/alumni-giving	berschool.org/alumni/alumni-giving	PROPN
taxlaw-12356	871	44	[	[	X
taxlaw-12356	871	45	perma.cc/flp7-xcna	perma.cc/flp7-xcna	X
taxlaw-12356	871	46	]	]	X
taxlaw-12356	871	47	(	(	PUNCT
taxlaw-12356	871	48	“	"	PUNCT
taxlaw-12356	871	49	supporting	support	VERB
taxlaw-12356	871	50	[	[	X
taxlaw-12356	871	51	the	the	DET
taxlaw-12356	871	52	school	school	NOUN
taxlaw-12356	871	53	]	]	PUNCT
taxlaw-12356	871	54	through	through	ADP
taxlaw-12356	871	55	[	[	X
taxlaw-12356	871	56	tax	tax	NOUN
taxlaw-12356	871	57	credits	credit	NOUN
taxlaw-12356	871	58	]	]	PUNCT
taxlaw-12356	871	59	is	be	AUX
taxlaw-12356	871	60	just	just	ADV
taxlaw-12356	871	61	like	like	ADP
taxlaw-12356	871	62	donating	donate	VERB
taxlaw-12356	871	63	money	money	NOUN
taxlaw-12356	871	64	.	.	PUNCT
taxlaw-12356	871	65	.	.	PUNCT
taxlaw-12356	872	1	.	.	PUNCT
taxlaw-12356	873	1	and	and	CCONJ
taxlaw-12356	873	2	it	it	PRON
taxlaw-12356	873	3	wo	will	AUX
taxlaw-12356	873	4	n’t	not	PART
taxlaw-12356	873	5	cost	cost	VERB
taxlaw-12356	873	6	you	you	PRON
taxlaw-12356	873	7	anything	anything	PRON
taxlaw-12356	873	8	.	.	PUNCT
taxlaw-12356	873	9	”	"	PUNCT
taxlaw-12356	873	10	)	)	PUNCT
taxlaw-12356	873	11	;	;	PUNCT
taxlaw-12356	873	12	covenant	covenant	ADJ
taxlaw-12356	873	13	christian	christian	PROPN
taxlaw-12356	873	14	school	school	PROPN
taxlaw-12356	873	15	,	,	PUNCT
taxlaw-12356	873	16	supra	supra	PROPN
taxlaw-12356	873	17	note	note	PROPN
taxlaw-12356	873	18	111	111	NUM
taxlaw-12356	873	19	;	;	PUNCT
taxlaw-12356	873	20	georgia	georgia	PROPN
taxlaw-12356	873	21	private	private	ADJ
taxlaw-12356	873	22	school	school	NOUN
taxlaw-12356	873	23	tax	tax	NOUN
taxlaw-12356	873	24	credit	credit	NOUN
taxlaw-12356	873	25	program	program	NOUN
taxlaw-12356	873	26	,	,	PUNCT
taxlaw-12356	873	27	the	the	DET
taxlaw-12356	873	28	westminster	westminster	NOUN
taxlaw-12356	873	29	schools	school	NOUN
taxlaw-12356	873	30	,	,	PUNCT
taxlaw-12356	873	31	https://www.westminster.net/support-westminster/georgia-private-school-tax-credit-pro	https://www.westminster.net/support-westminster/georgia-private-school-tax-credit-pro	PROPN
taxlaw-12356	874	1	gram	gram	PROPN
taxlaw-12356	875	1	[	[	X
taxlaw-12356	875	2	perma.cc/q5p3-fs8h	perma.cc/q5p3-fs8h	X
taxlaw-12356	875	3	]	]	X
taxlaw-12356	875	4	(	(	PUNCT
taxlaw-12356	875	5	“	"	PUNCT
taxlaw-12356	875	6	[	[	X
taxlaw-12356	875	7	t]he	t]he	ADJ
taxlaw-12356	875	8	georgia	georgia	PROPN
taxlaw-12356	875	9	private	private	ADJ
taxlaw-12356	875	10	school	school	NOUN
taxlaw-12356	875	11	tax	tax	NOUN
taxlaw-12356	875	12	credit	credit	NOUN
taxlaw-12356	875	13	program	program	NOUN
taxlaw-12356	875	14	,	,	PUNCT
taxlaw-12356	875	15	combined	combine	VERB
taxlaw-12356	875	16	with	with	ADP
taxlaw-12356	875	17	support	support	NOUN
taxlaw-12356	875	18	from	from	ADP
taxlaw-12356	875	19	[	[	X
taxlaw-12356	875	20	our	our	PRON
taxlaw-12356	875	21	school	school	NOUN
taxlaw-12356	875	22	’s	’s	PART
taxlaw-12356	875	23	]	]	PUNCT
taxlaw-12356	875	24	endowed	endowed	ADJ
taxlaw-12356	875	25	funds	fund	NOUN
taxlaw-12356	875	26	and	and	CCONJ
taxlaw-12356	875	27	annual	annual	ADJ
taxlaw-12356	875	28	[	[	X
taxlaw-12356	875	29	school	school	NOUN
taxlaw-12356	875	30	]	]	PUNCT
taxlaw-12356	875	31	fund	fund	NOUN
taxlaw-12356	875	32	,	,	PUNCT
taxlaw-12356	875	33	plays	play	VERB
taxlaw-12356	875	34	a	a	DET
taxlaw-12356	875	35	critical	critical	ADJ
taxlaw-12356	875	36	role	role	NOUN
taxlaw-12356	875	37	in	in	ADP
taxlaw-12356	875	38	the	the	DET
taxlaw-12356	875	39	school	school	NOUN
taxlaw-12356	875	40	’s	’s	PART
taxlaw-12356	875	41	overall	overall	ADJ
taxlaw-12356	875	42	financial	financial	ADJ
taxlaw-12356	875	43	aid	aid	NOUN
taxlaw-12356	875	44	program	program	NOUN
taxlaw-12356	875	45	.	.	PUNCT
taxlaw-12356	876	1	participation	participation	NOUN
taxlaw-12356	876	2	in	in	ADP
taxlaw-12356	876	3	this	this	DET
taxlaw-12356	876	4	program	program	NOUN
taxlaw-12356	876	5	makes	make	VERB
taxlaw-12356	876	6	a	a	DET
taxlaw-12356	876	7	real	real	ADJ
taxlaw-12356	876	8	impact	impact	NOUN
taxlaw-12356	876	9	on	on	ADP
taxlaw-12356	876	10	the	the	DET
taxlaw-12356	876	11	school	school	NOUN
taxlaw-12356	876	12	’s	’s	PART
taxlaw-12356	876	13	ability	ability	NOUN
taxlaw-12356	876	14	to	to	PART
taxlaw-12356	876	15	enroll	enroll	VERB
taxlaw-12356	876	16	bright	bright	ADJ
taxlaw-12356	876	17	,	,	PUNCT
taxlaw-12356	876	18	motivated	motivated	ADJ
taxlaw-12356	876	19	,	,	PUNCT
taxlaw-12356	876	20	and	and	CCONJ
taxlaw-12356	876	21	curious	curious	ADJ
taxlaw-12356	876	22	students	student	NOUN
taxlaw-12356	876	23	regardless	regardless	ADV
taxlaw-12356	876	24	of	of	ADP
taxlaw-12356	876	25	their	their	PRON
taxlaw-12356	876	26	family	family	NOUN
taxlaw-12356	876	27	’s	’s	PART
taxlaw-12356	876	28	ability	ability	NOUN
taxlaw-12356	876	29	to	to	PART
taxlaw-12356	876	30	pay	pay	VERB
taxlaw-12356	876	31	full	full	ADJ
taxlaw-12356	876	32	tuition	tuition	NOUN
taxlaw-12356	876	33	.	.	PUNCT
taxlaw-12356	876	34	”	"	PUNCT
taxlaw-12356	876	35	)	)	PUNCT
taxlaw-12356	876	36	.	.	PUNCT
taxlaw-12356	877	1	172	172	NUM
taxlaw-12356	877	2	friedman	friedman	PROPN
taxlaw-12356	877	3	,	,	PUNCT
taxlaw-12356	877	4	supra	supra	PROPN
taxlaw-12356	877	5	note	note	PROPN
taxlaw-12356	877	6	124	124	NUM
taxlaw-12356	877	7	,	,	PUNCT
taxlaw-12356	877	8	at	at	ADP
taxlaw-12356	877	9	132	132	NUM
taxlaw-12356	877	10	.	.	PUNCT
taxlaw-12356	877	11	173	173	NUM
taxlaw-12356	877	12	garnett	garnett	PROPN
taxlaw-12356	877	13	,	,	PUNCT
taxlaw-12356	877	14	supra	supra	PROPN
taxlaw-12356	877	15	note	note	NOUN
taxlaw-12356	877	16	5	5	NUM
taxlaw-12356	877	17	,	,	PUNCT
taxlaw-12356	877	18	at	at	ADP
taxlaw-12356	877	19	6	6	NUM
taxlaw-12356	877	20	.	.	NOUN
taxlaw-12356	877	21	174	174	NUM
taxlaw-12356	877	22	i	i	PRON
taxlaw-12356	877	23	d.	d.	PROPN
taxlaw-12356	877	24	at	at	ADP
taxlaw-12356	877	25	7	7	NUM
taxlaw-12356	877	26	(	(	PUNCT
taxlaw-12356	877	27	“	"	PUNCT
taxlaw-12356	877	28	[	[	X
taxlaw-12356	877	29	a]bsent	a]bsent	ADJ
taxlaw-12356	877	30	financial	financial	ADJ
taxlaw-12356	877	31	assistance	assistance	NOUN
taxlaw-12356	877	32	,	,	PUNCT
taxlaw-12356	877	33	the	the	DET
taxlaw-12356	877	34	scholarships	scholarship	NOUN
taxlaw-12356	877	35	provided	provide	VERB
taxlaw-12356	877	36	through	through	ADP
taxlaw-12356	877	37	private	private	ADJ
taxlaw-12356	877	38	-	-	PUNCT
taxlaw-12356	877	39	school	school	NOUN
taxlaw-12356	877	40	-	-	PUNCT
taxlaw-12356	877	41	choice	choice	NOUN
taxlaw-12356	877	42	programs	program	NOUN
taxlaw-12356	877	43	place	place	VERB
taxlaw-12356	877	44	many	many	ADJ
taxlaw-12356	877	45	private	private	ADJ
taxlaw-12356	877	46	schools	school	NOUN
taxlaw-12356	877	47	well	well	ADV
taxlaw-12356	877	48	out	out	ADP
taxlaw-12356	877	49	of	of	ADP
taxlaw-12356	877	50	the	the	DET
taxlaw-12356	877	51	reach	reach	NOUN
taxlaw-12356	877	52	of	of	ADP
taxlaw-12356	877	53	many	many	ADJ
taxlaw-12356	877	54	scholarship	scholarship	NOUN
taxlaw-12356	877	55	recipients	recipient	NOUN
taxlaw-12356	877	56	.	.	PUNCT
taxlaw-12356	877	57	”	"	PUNCT
taxlaw-12356	877	58	)	)	PUNCT
taxlaw-12356	877	59	.	.	PUNCT
taxlaw-12356	878	1	175	175	NUM
taxlaw-12356	879	1	i	i	PRON
taxlaw-12356	879	2	d.	d.	PROPN
taxlaw-12356	879	3	at	at	ADP
taxlaw-12356	879	4	6	6	NUM
taxlaw-12356	879	5	.	.	PUNCT
taxlaw-12356	880	1	about	about	ADP
taxlaw-12356	880	2	:	:	PUNCT
taxlaw-12356	880	3	blank	blank	PROPN
taxlaw-12356	880	4	columbia	columbia	PROPN
taxlaw-12356	880	5	journal	journal	PROPN
taxlaw-12356	880	6	of	of	ADP
taxlaw-12356	880	7	tax	tax	NOUN
taxlaw-12356	880	8	law	law	NOUN
taxlaw-12356	881	1	[	[	X
taxlaw-12356	881	2	vol	vol	NOUN
taxlaw-12356	881	3	:	:	PUNCT
taxlaw-12356	881	4	15:1	15:1	NUM
taxlaw-12356	881	5	110	110	NUM
taxlaw-12356	881	6	the	the	DET
taxlaw-12356	881	7	features	feature	NOUN
taxlaw-12356	881	8	of	of	ADP
taxlaw-12356	881	9	the	the	DET
taxlaw-12356	881	10	system	system	NOUN
taxlaw-12356	881	11	interfere	interfere	VERB
taxlaw-12356	881	12	with	with	ADP
taxlaw-12356	881	13	any	any	DET
taxlaw-12356	881	14	real	real	ADJ
taxlaw-12356	881	15	ability	ability	NOUN
taxlaw-12356	881	16	to	to	PART
taxlaw-12356	881	17	ensure	ensure	VERB
taxlaw-12356	881	18	funds	fund	NOUN
taxlaw-12356	881	19	are	be	AUX
taxlaw-12356	881	20	being	be	AUX
taxlaw-12356	881	21	spent	spend	VERB
taxlaw-12356	881	22	as	as	ADP
taxlaw-12356	881	23	intended	intend	VERB
taxlaw-12356	881	24	.	.	PUNCT
taxlaw-12356	882	1	for	for	ADP
taxlaw-12356	882	2	example	example	NOUN
taxlaw-12356	882	3	,	,	PUNCT
taxlaw-12356	882	4	georgia	georgia	PROPN
taxlaw-12356	882	5	lacks	lack	VERB
taxlaw-12356	882	6	adequate	adequate	ADJ
taxlaw-12356	882	7	controls	control	NOUN
taxlaw-12356	882	8	to	to	PART
taxlaw-12356	882	9	prevent	prevent	VERB
taxlaw-12356	882	10	taxpayers	taxpayer	NOUN
taxlaw-12356	882	11	from	from	ADP
taxlaw-12356	882	12	claiming	claim	VERB
taxlaw-12356	882	13	credits	credit	NOUN
taxlaw-12356	882	14	in	in	ADP
taxlaw-12356	882	15	excess	excess	NOUN
taxlaw-12356	882	16	of	of	ADP
taxlaw-12356	882	17	their	their	PRON
taxlaw-12356	882	18	tax	tax	NOUN
taxlaw-12356	882	19	liability	liability	NOUN
taxlaw-12356	882	20	,	,	PUNCT
taxlaw-12356	882	21	which	which	PRON
taxlaw-12356	882	22	could	could	AUX
taxlaw-12356	882	23	lead	lead	VERB
taxlaw-12356	882	24	to	to	ADP
taxlaw-12356	882	25	some	some	DET
taxlaw-12356	882	26	taxpayers	taxpayer	NOUN
taxlaw-12356	882	27	actually	actually	ADV
taxlaw-12356	882	28	turning	turn	VERB
taxlaw-12356	882	29	a	a	DET
taxlaw-12356	882	30	profit	profit	NOUN
taxlaw-12356	882	31	through	through	ADP
taxlaw-12356	882	32	the	the	DET
taxlaw-12356	882	33	tax	tax	NOUN
taxlaw-12356	882	34	credit	credit	NOUN
taxlaw-12356	882	35	system.176	system.176	PROPN
taxlaw-12356	882	36	georgia	georgia	PROPN
taxlaw-12356	882	37	law	law	PROPN
taxlaw-12356	882	38	also	also	ADV
taxlaw-12356	882	39	does	do	AUX
taxlaw-12356	882	40	not	not	PART
taxlaw-12356	882	41	require	require	VERB
taxlaw-12356	882	42	scholarship	scholarship	NOUN
taxlaw-12356	882	43	organizations	organization	NOUN
taxlaw-12356	882	44	to	to	PART
taxlaw-12356	882	45	report	report	VERB
taxlaw-12356	882	46	some	some	DET
taxlaw-12356	882	47	important	important	ADJ
taxlaw-12356	882	48	information	information	NOUN
taxlaw-12356	882	49	,	,	PUNCT
taxlaw-12356	882	50	including	include	VERB
taxlaw-12356	882	51	whether	whether	SCONJ
taxlaw-12356	882	52	only	only	ADJ
taxlaw-12356	882	53	eligible	eligible	ADJ
taxlaw-12356	882	54	students	student	NOUN
taxlaw-12356	882	55	receive	receive	VERB
taxlaw-12356	882	56	funds	fund	NOUN
taxlaw-12356	882	57	and	and	CCONJ
taxlaw-12356	882	58	assurances	assurance	NOUN
taxlaw-12356	882	59	that	that	PRON
taxlaw-12356	882	60	donors	donor	NOUN
taxlaw-12356	882	61	do	do	AUX
taxlaw-12356	882	62	not	not	PART
taxlaw-12356	882	63	designate	designate	VERB
taxlaw-12356	882	64	their	their	PRON
taxlaw-12356	882	65	funds	fund	NOUN
taxlaw-12356	882	66	to	to	ADP
taxlaw-12356	882	67	a	a	DET
taxlaw-12356	882	68	particular	particular	ADJ
taxlaw-12356	882	69	student.177	student.177	NOUN
taxlaw-12356	882	70	even	even	ADV
taxlaw-12356	882	71	when	when	SCONJ
taxlaw-12356	882	72	state	state	NOUN
taxlaw-12356	882	73	law	law	NOUN
taxlaw-12356	882	74	does	do	AUX
taxlaw-12356	882	75	require	require	VERB
taxlaw-12356	882	76	disclosures	disclosure	NOUN
taxlaw-12356	882	77	,	,	PUNCT
taxlaw-12356	882	78	the	the	DET
taxlaw-12356	882	79	information	information	NOUN
taxlaw-12356	882	80	is	be	AUX
taxlaw-12356	882	81	minimally	minimally	ADV
taxlaw-12356	882	82	helpful	helpful	ADJ
taxlaw-12356	882	83	.	.	PUNCT
taxlaw-12356	883	1	georgia	georgia	PROPN
taxlaw-12356	883	2	requires	require	VERB
taxlaw-12356	883	3	independent	independent	ADJ
taxlaw-12356	883	4	compliance	compliance	NOUN
taxlaw-12356	883	5	audits	audits	NOUN
taxlaw-12356	883	6	from	from	ADP
taxlaw-12356	883	7	scholarship	scholarship	NOUN
taxlaw-12356	883	8	organizations	organization	NOUN
taxlaw-12356	883	9	,	,	PUNCT
taxlaw-12356	883	10	but	but	CCONJ
taxlaw-12356	883	11	the	the	DET
taxlaw-12356	883	12	reports	report	NOUN
taxlaw-12356	883	13	vary	vary	VERB
taxlaw-12356	883	14	greatly	greatly	ADV
taxlaw-12356	883	15	and	and	CCONJ
taxlaw-12356	883	16	lack	lack	VERB
taxlaw-12356	883	17	detail.178	detail.178	ADJ
taxlaw-12356	883	18	with	with	ADP
taxlaw-12356	883	19	weak	weak	ADJ
taxlaw-12356	883	20	oversight	oversight	NOUN
taxlaw-12356	883	21	comes	come	VERB
taxlaw-12356	883	22	weak	weak	ADJ
taxlaw-12356	883	23	enforcement	enforcement	NOUN
taxlaw-12356	883	24	.	.	PUNCT
taxlaw-12356	884	1	georgia	georgia	PROPN
taxlaw-12356	884	2	,	,	PUNCT
taxlaw-12356	884	3	for	for	ADP
taxlaw-12356	884	4	instance	instance	NOUN
taxlaw-12356	884	5	,	,	PUNCT
taxlaw-12356	884	6	does	do	AUX
taxlaw-12356	884	7	not	not	PART
taxlaw-12356	884	8	always	always	ADV
taxlaw-12356	884	9	verify	verify	VERB
taxlaw-12356	884	10	that	that	SCONJ
taxlaw-12356	884	11	reports	report	NOUN
taxlaw-12356	884	12	submitted	submit	VERB
taxlaw-12356	884	13	by	by	ADP
taxlaw-12356	884	14	scholarship	scholarship	NOUN
taxlaw-12356	884	15	organizations	organization	NOUN
taxlaw-12356	884	16	meet	meet	VERB
taxlaw-12356	884	17	legal	legal	ADJ
taxlaw-12356	884	18	requirements	requirement	NOUN
taxlaw-12356	884	19	.	.	PUNCT
taxlaw-12356	885	1	when	when	SCONJ
taxlaw-12356	885	2	the	the	DET
taxlaw-12356	885	3	state	state	NOUN
taxlaw-12356	885	4	does	do	AUX
taxlaw-12356	885	5	verify	verify	VERB
taxlaw-12356	885	6	the	the	DET
taxlaw-12356	885	7	reports	report	NOUN
taxlaw-12356	885	8	,	,	PUNCT
taxlaw-12356	885	9	punishment	punishment	NOUN
taxlaw-12356	885	10	for	for	ADP
taxlaw-12356	885	11	noncompliance	noncompliance	NOUN
taxlaw-12356	885	12	is	be	AUX
taxlaw-12356	885	13	simply	simply	ADV
taxlaw-12356	885	14	being	be	AUX
taxlaw-12356	885	15	removed	remove	VERB
taxlaw-12356	885	16	from	from	ADP
taxlaw-12356	885	17	the	the	DET
taxlaw-12356	885	18	list	list	NOUN
taxlaw-12356	885	19	of	of	ADP
taxlaw-12356	885	20	active	active	ADJ
taxlaw-12356	885	21	scholarship	scholarship	NOUN
taxlaw-12356	885	22	organizations.179	organizations.179	NOUN
taxlaw-12356	885	23	compare	compare	VERB
taxlaw-12356	885	24	that	that	PRON
taxlaw-12356	885	25	to	to	ADP
taxlaw-12356	885	26	other	other	ADJ
taxlaw-12356	885	27	types	type	NOUN
taxlaw-12356	885	28	of	of	ADP
taxlaw-12356	885	29	fraud	fraud	NOUN
taxlaw-12356	885	30	with	with	ADP
taxlaw-12356	885	31	government	government	NOUN
taxlaw-12356	885	32	money	money	NOUN
taxlaw-12356	885	33	,	,	PUNCT
taxlaw-12356	885	34	like	like	ADP
taxlaw-12356	885	35	medicaid	medicaid	PROPN
taxlaw-12356	885	36	fraud	fraud	PROPN
taxlaw-12356	885	37	.	.	PUNCT
taxlaw-12356	886	1	georgia	georgia	PROPN
taxlaw-12356	886	2	has	have	VERB
taxlaw-12356	886	3	an	an	DET
taxlaw-12356	886	4	office	office	NOUN
taxlaw-12356	886	5	that	that	SCONJ
taxlaw-12356	886	6	“	"	PUNCT
taxlaw-12356	886	7	rigorously	rigorously	ADV
taxlaw-12356	886	8	reviews	review	NOUN
taxlaw-12356	886	9	,	,	PUNCT
taxlaw-12356	886	10	investigates	investigate	NOUN
taxlaw-12356	886	11	,	,	PUNCT
taxlaw-12356	886	12	and	and	CCONJ
taxlaw-12356	886	13	audits	audits	PROPN
taxlaw-12356	886	14	medicaid	medicaid	PROPN
taxlaw-12356	886	15	providers	provider	NOUN
taxlaw-12356	886	16	and	and	CCONJ
taxlaw-12356	886	17	recipients	recipient	NOUN
taxlaw-12356	886	18	to	to	PART
taxlaw-12356	886	19	uncover	uncover	VERB
taxlaw-12356	886	20	criminal	criminal	ADJ
taxlaw-12356	886	21	conduct	conduct	NOUN
taxlaw-12356	886	22	,	,	PUNCT
taxlaw-12356	886	23	administrative	administrative	ADJ
taxlaw-12356	886	24	wrongdoing	wrongdoing	NOUN
taxlaw-12356	886	25	,	,	PUNCT
taxlaw-12356	886	26	poor	poor	ADJ
taxlaw-12356	886	27	management	management	NOUN
taxlaw-12356	886	28	practices	practice	NOUN
taxlaw-12356	886	29	,	,	PUNCT
taxlaw-12356	886	30	and	and	CCONJ
taxlaw-12356	886	31	other	other	ADJ
taxlaw-12356	886	32	waste	waste	NOUN
taxlaw-12356	886	33	,	,	PUNCT
taxlaw-12356	886	34	fraud	fraud	NOUN
taxlaw-12356	886	35	,	,	PUNCT
taxlaw-12356	886	36	and	and	CCONJ
taxlaw-12356	886	37	abuse	abuse	NOUN
taxlaw-12356	886	38	.	.	PUNCT
taxlaw-12356	886	39	”180	”180	PUNCT
taxlaw-12356	887	1	there	there	PRON
taxlaw-12356	887	2	is	be	VERB
taxlaw-12356	887	3	no	no	DET
taxlaw-12356	887	4	analogous	analogous	ADJ
taxlaw-12356	887	5	office	office	NOUN
taxlaw-12356	887	6	for	for	ADP
taxlaw-12356	887	7	scholarship	scholarship	NOUN
taxlaw-12356	887	8	organizations	organization	NOUN
taxlaw-12356	887	9	.	.	PUNCT
taxlaw-12356	888	1	as	as	SCONJ
taxlaw-12356	888	2	scholarship	scholarship	NOUN
taxlaw-12356	888	3	organizations	organization	NOUN
taxlaw-12356	888	4	do	do	AUX
taxlaw-12356	888	5	not	not	PART
taxlaw-12356	888	6	technically	technically	ADV
taxlaw-12356	888	7	handle	handle	VERB
taxlaw-12356	888	8	government	government	NOUN
taxlaw-12356	888	9	money	money	NOUN
taxlaw-12356	888	10	—	—	PUNCT
taxlaw-12356	888	11	as	as	SCONJ
taxlaw-12356	888	12	they	they	PRON
taxlaw-12356	888	13	receive	receive	VERB
taxlaw-12356	888	14	donations	donation	NOUN
taxlaw-12356	888	15	from	from	ADP
taxlaw-12356	888	16	private	private	ADJ
taxlaw-12356	888	17	parties	party	NOUN
taxlaw-12356	888	18	who	who	PRON
taxlaw-12356	888	19	later	later	ADV
taxlaw-12356	888	20	claim	claim	VERB
taxlaw-12356	888	21	tax	tax	NOUN
taxlaw-12356	888	22	credits	credit	NOUN
taxlaw-12356	888	23	—	—	PUNCT
taxlaw-12356	888	24	the	the	DET
taxlaw-12356	888	25	typically	typically	ADV
taxlaw-12356	888	26	robust	robust	ADJ
taxlaw-12356	888	27	protections	protection	NOUN
taxlaw-12356	888	28	that	that	PRON
taxlaw-12356	888	29	accompany	accompany	VERB
taxlaw-12356	888	30	government	government	NOUN
taxlaw-12356	888	31	benefit	benefit	NOUN
taxlaw-12356	888	32	programs	program	NOUN
taxlaw-12356	888	33	are	be	AUX
taxlaw-12356	888	34	absent	absent	ADJ
taxlaw-12356	888	35	.	.	PUNCT
taxlaw-12356	889	1	courts	court	NOUN
taxlaw-12356	889	2	have	have	AUX
taxlaw-12356	889	3	held	hold	VERB
taxlaw-12356	889	4	that	that	PRON
taxlaw-12356	889	5	tax	tax	NOUN
taxlaw-12356	889	6	credit	credit	NOUN
taxlaw-12356	889	7	systems	system	NOUN
taxlaw-12356	889	8	like	like	ADP
taxlaw-12356	889	9	this	this	PRON
taxlaw-12356	889	10	are	be	AUX
taxlaw-12356	889	11	not	not	PART
taxlaw-12356	889	12	government	government	NOUN
taxlaw-12356	889	13	spending	spending	NOUN
taxlaw-12356	889	14	.	.	PUNCT
taxlaw-12356	890	1	some	some	DET
taxlaw-12356	890	2	state	state	NOUN
taxlaw-12356	890	3	courts	court	NOUN
taxlaw-12356	890	4	,	,	PUNCT
taxlaw-12356	890	5	including	include	VERB
taxlaw-12356	890	6	georgia	georgia	PROPN
taxlaw-12356	890	7	’s	’s	PART
taxlaw-12356	890	8	,	,	PUNCT
taxlaw-12356	890	9	have	have	AUX
taxlaw-12356	890	10	upheld	uphold	VERB
taxlaw-12356	890	11	tax	tax	NOUN
taxlaw-12356	890	12	credits	credit	NOUN
taxlaw-12356	890	13	while	while	SCONJ
taxlaw-12356	890	14	acknowledging	acknowledge	VERB
taxlaw-12356	890	15	that	that	SCONJ
taxlaw-12356	890	16	direct	direct	ADJ
taxlaw-12356	890	17	payments	payment	NOUN
taxlaw-12356	890	18	would	would	AUX
taxlaw-12356	890	19	be	be	AUX
taxlaw-12356	890	20	unconstitutional	unconstitutional	ADJ
taxlaw-12356	890	21	under	under	ADP
taxlaw-12356	890	22	the	the	DET
taxlaw-12356	890	23	same	same	ADJ
taxlaw-12356	890	24	circumstances.181	circumstances.181	NOUN
taxlaw-12356	890	25	these	these	DET
taxlaw-12356	890	26	decisions	decision	NOUN
taxlaw-12356	890	27	made	make	VERB
taxlaw-12356	890	28	hay	hay	NOUN
taxlaw-12356	890	29	of	of	ADP
taxlaw-12356	890	30	the	the	DET
taxlaw-12356	890	31	formal	formal	ADJ
taxlaw-12356	890	32	distinction	distinction	NOUN
taxlaw-12356	890	33	between	between	ADP
taxlaw-12356	890	34	tax	tax	NOUN
taxlaw-12356	890	35	benefits	benefit	NOUN
taxlaw-12356	890	36	and	and	CCONJ
taxlaw-12356	890	37	appropriations.182	appropriations.182	PRON
taxlaw-12356	890	38	both	both	DET
taxlaw-12356	890	39	forms	form	NOUN
taxlaw-12356	890	40	of	of	ADP
taxlaw-12356	890	41	aid	aid	NOUN
taxlaw-12356	890	42	are	be	AUX
taxlaw-12356	890	43	means	mean	NOUN
taxlaw-12356	890	44	to	to	ADP
taxlaw-12356	890	45	the	the	DET
taxlaw-12356	890	46	end	end	NOUN
taxlaw-12356	890	47	of	of	ADP
taxlaw-12356	890	48	financing	financing	NOUN
taxlaw-12356	890	49	176	176	NUM
taxlaw-12356	890	50	see	see	VERB
taxlaw-12356	890	51	griffin	griffin	PROPN
taxlaw-12356	890	52	&	&	CCONJ
taxlaw-12356	890	53	mcguire	mcguire	PROPN
taxlaw-12356	890	54	,	,	PUNCT
taxlaw-12356	890	55	supra	supra	PROPN
taxlaw-12356	890	56	note	note	PROPN
taxlaw-12356	890	57	139	139	NUM
taxlaw-12356	890	58	,	,	PUNCT
taxlaw-12356	890	59	at	at	ADP
taxlaw-12356	890	60	11	11	NUM
taxlaw-12356	890	61	.	.	PUNCT
taxlaw-12356	891	1	state	state	NOUN
taxlaw-12356	891	2	law	law	NOUN
taxlaw-12356	891	3	limits	limit	VERB
taxlaw-12356	891	4	what	what	PRON
taxlaw-12356	891	5	taxpayers	taxpayer	NOUN
taxlaw-12356	891	6	can	can	AUX
taxlaw-12356	891	7	claim	claim	VERB
taxlaw-12356	891	8	based	base	VERB
taxlaw-12356	891	9	on	on	ADP
taxlaw-12356	891	10	their	their	PRON
taxlaw-12356	891	11	tax	tax	NOUN
taxlaw-12356	891	12	liability	liability	NOUN
taxlaw-12356	891	13	,	,	PUNCT
taxlaw-12356	891	14	but	but	CCONJ
taxlaw-12356	891	15	“	"	PUNCT
taxlaw-12356	891	16	controls	control	NOUN
taxlaw-12356	891	17	are	be	AUX
taxlaw-12356	891	18	not	not	PART
taxlaw-12356	891	19	present	present	ADJ
taxlaw-12356	891	20	to	to	PART
taxlaw-12356	891	21	prevent	prevent	VERB
taxlaw-12356	891	22	[	[	PUNCT
taxlaw-12356	891	23	satisfaction	satisfaction	NOUN
taxlaw-12356	891	24	of	of	ADP
taxlaw-12356	891	25	claims	claim	NOUN
taxlaw-12356	891	26	in	in	ADP
taxlaw-12356	891	27	excess	excess	NOUN
taxlaw-12356	891	28	of	of	ADP
taxlaw-12356	891	29	tax	tax	NOUN
taxlaw-12356	891	30	liability	liability	NOUN
taxlaw-12356	891	31	]	]	PUNCT
taxlaw-12356	891	32	.	.	PUNCT
taxlaw-12356	891	33	”	"	PUNCT
taxlaw-12356	892	1	177	177	NUM
taxlaw-12356	892	2	see	see	VERB
taxlaw-12356	892	3	i	i	PRON
taxlaw-12356	892	4	d.	d.	PROPN
taxlaw-12356	892	5	at	at	ADP
taxlaw-12356	892	6	19	19	NUM
taxlaw-12356	892	7	(	(	PUNCT
taxlaw-12356	892	8	“	"	PUNCT
taxlaw-12356	892	9	ssos	ssos	PROPN
taxlaw-12356	892	10	have	have	VERB
taxlaw-12356	892	11	several	several	ADJ
taxlaw-12356	892	12	requirements	requirement	NOUN
taxlaw-12356	892	13	directly	directly	ADV
taxlaw-12356	892	14	related	relate	VERB
taxlaw-12356	892	15	to	to	PART
taxlaw-12356	892	16	scholarship	scholarship	VERB
taxlaw-12356	892	17	management	management	NOUN
taxlaw-12356	892	18	practices	practice	NOUN
taxlaw-12356	892	19	that	that	PRON
taxlaw-12356	892	20	are	be	AUX
taxlaw-12356	892	21	not	not	PART
taxlaw-12356	892	22	required	require	VERB
taxlaw-12356	892	23	to	to	PART
taxlaw-12356	892	24	be	be	AUX
taxlaw-12356	892	25	reported	report	VERB
taxlaw-12356	892	26	to	to	ADP
taxlaw-12356	892	27	the	the	DET
taxlaw-12356	892	28	state	state	NOUN
taxlaw-12356	892	29	.	.	PUNCT
taxlaw-12356	892	30	.	.	PUNCT
taxlaw-12356	892	31	.	.	PUNCT
taxlaw-12356	892	32	.	.	PUNCT
taxlaw-12356	893	1	[	[	X
taxlaw-12356	893	2	l]ittle	l]ittle	ADJ
taxlaw-12356	893	3	information	information	NOUN
taxlaw-12356	893	4	is	be	AUX
taxlaw-12356	893	5	coming	come	VERB
taxlaw-12356	893	6	to	to	ADP
taxlaw-12356	893	7	the	the	DET
taxlaw-12356	893	8	state	state	NOUN
taxlaw-12356	893	9	regarding	regard	VERB
taxlaw-12356	893	10	whether	whether	SCONJ
taxlaw-12356	893	11	the	the	DET
taxlaw-12356	893	12	ssos	sso	NOUN
taxlaw-12356	893	13	are	be	AUX
taxlaw-12356	893	14	actually	actually	ADV
taxlaw-12356	893	15	complying	comply	VERB
taxlaw-12356	893	16	with	with	ADP
taxlaw-12356	893	17	these	these	DET
taxlaw-12356	893	18	scholarship	scholarship	NOUN
taxlaw-12356	893	19	management	management	NOUN
taxlaw-12356	893	20	requires	require	VERB
taxlaw-12356	893	21	under	under	ADP
taxlaw-12356	893	22	other	other	ADJ
taxlaw-12356	893	23	code	code	NOUN
taxlaw-12356	893	24	sections	section	NOUN
taxlaw-12356	893	25	.	.	PUNCT
taxlaw-12356	893	26	”	"	PUNCT
taxlaw-12356	893	27	)	)	PUNCT
taxlaw-12356	893	28	.	.	PUNCT
taxlaw-12356	894	1	178	178	NUM
taxlaw-12356	894	2	see	see	VERB
taxlaw-12356	894	3	i	i	PRON
taxlaw-12356	894	4	d.	d.	PROPN
taxlaw-12356	894	5	at	at	ADP
taxlaw-12356	894	6	15–16	15–16	PROPN
taxlaw-12356	894	7	(	(	PUNCT
taxlaw-12356	894	8	“	"	PUNCT
taxlaw-12356	894	9	using	use	VERB
taxlaw-12356	894	10	data	datum	NOUN
taxlaw-12356	894	11	from	from	ADP
taxlaw-12356	894	12	the	the	DET
taxlaw-12356	894	13	compliance	compliance	NOUN
taxlaw-12356	894	14	audits	audits	NOUN
taxlaw-12356	894	15	,	,	PUNCT
taxlaw-12356	894	16	we	we	PRON
taxlaw-12356	894	17	attempted	attempt	VERB
taxlaw-12356	894	18	to	to	PART
taxlaw-12356	894	19	compile	compile	VERB
taxlaw-12356	894	20	a	a	DET
taxlaw-12356	894	21	complete	complete	ADJ
taxlaw-12356	894	22	record	record	NOUN
taxlaw-12356	894	23	of	of	ADP
taxlaw-12356	894	24	administrative	administrative	ADJ
taxlaw-12356	894	25	expenses	expense	NOUN
taxlaw-12356	894	26	and	and	CCONJ
taxlaw-12356	894	27	revenues	revenue	NOUN
taxlaw-12356	894	28	by	by	ADP
taxlaw-12356	894	29	sso	sso	NOUN
taxlaw-12356	894	30	;	;	PUNCT
taxlaw-12356	894	31	however	however	ADV
taxlaw-12356	894	32	,	,	PUNCT
taxlaw-12356	894	33	it	it	PRON
taxlaw-12356	894	34	was	be	AUX
taxlaw-12356	894	35	not	not	PART
taxlaw-12356	894	36	possible	possible	ADJ
taxlaw-12356	894	37	because	because	SCONJ
taxlaw-12356	894	38	of	of	ADP
taxlaw-12356	894	39	a	a	DET
taxlaw-12356	894	40	lack	lack	NOUN
taxlaw-12356	894	41	of	of	ADP
taxlaw-12356	894	42	consistency	consistency	NOUN
taxlaw-12356	894	43	and	and	CCONJ
taxlaw-12356	894	44	detail	detail	NOUN
taxlaw-12356	894	45	in	in	ADP
taxlaw-12356	894	46	the	the	DET
taxlaw-12356	894	47	reports	report	NOUN
taxlaw-12356	894	48	.	.	PUNCT
taxlaw-12356	894	49	.	.	PUNCT
taxlaw-12356	894	50	.	.	PUNCT
taxlaw-12356	894	51	.	.	PUNCT
taxlaw-12356	895	1	while	while	SCONJ
taxlaw-12356	895	2	we	we	PRON
taxlaw-12356	895	3	could	could	AUX
taxlaw-12356	895	4	have	have	AUX
taxlaw-12356	895	5	run	run	VERB
taxlaw-12356	895	6	a	a	DET
taxlaw-12356	895	7	calculation	calculation	NOUN
taxlaw-12356	895	8	,	,	PUNCT
taxlaw-12356	895	9	it	it	PRON
taxlaw-12356	895	10	is	be	AUX
taxlaw-12356	895	11	not	not	PART
taxlaw-12356	895	12	clear	clear	ADJ
taxlaw-12356	895	13	that	that	SCONJ
taxlaw-12356	895	14	all	all	DET
taxlaw-12356	895	15	ssos	ssos	NOUN
taxlaw-12356	895	16	were	be	AUX
taxlaw-12356	895	17	categorizing	categorize	VERB
taxlaw-12356	895	18	funds	fund	NOUN
taxlaw-12356	895	19	similarly	similarly	ADV
taxlaw-12356	895	20	because	because	SCONJ
taxlaw-12356	895	21	the	the	DET
taxlaw-12356	895	22	statute	statute	NOUN
taxlaw-12356	895	23	does	do	AUX
taxlaw-12356	895	24	not	not	PART
taxlaw-12356	895	25	define	define	VERB
taxlaw-12356	895	26	the	the	DET
taxlaw-12356	895	27	terms	term	NOUN
taxlaw-12356	895	28	.	.	PUNCT
taxlaw-12356	895	29	”	"	PUNCT
taxlaw-12356	896	1	)	)	PUNCT
taxlaw-12356	896	2	179	179	NUM
taxlaw-12356	896	3	see	see	VERB
taxlaw-12356	896	4	i	i	PRON
taxlaw-12356	896	5	d.	d.	PROPN
taxlaw-12356	896	6	at	at	ADP
taxlaw-12356	896	7	2	2	NUM
taxlaw-12356	896	8	(	(	PUNCT
taxlaw-12356	896	9	“	"	PUNCT
taxlaw-12356	896	10	we	we	PRON
taxlaw-12356	896	11	also	also	ADV
taxlaw-12356	896	12	found	find	VERB
taxlaw-12356	896	13	that	that	SCONJ
taxlaw-12356	896	14	dor	dor	PROPN
taxlaw-12356	896	15	did	do	AUX
taxlaw-12356	896	16	not	not	PART
taxlaw-12356	896	17	ensure	ensure	VERB
taxlaw-12356	896	18	that	that	SCONJ
taxlaw-12356	896	19	compliance	compliance	NOUN
taxlaw-12356	896	20	audits	audits	NOUN
taxlaw-12356	896	21	verified	verify	VERB
taxlaw-12356	896	22	and	and	CCONJ
taxlaw-12356	896	23	reported	report	VERB
taxlaw-12356	896	24	on	on	ADP
taxlaw-12356	896	25	all	all	DET
taxlaw-12356	896	26	relevant	relevant	ADJ
taxlaw-12356	896	27	requirements	requirement	NOUN
taxlaw-12356	896	28	.	.	PUNCT
taxlaw-12356	897	1	finally	finally	ADV
taxlaw-12356	897	2	,	,	PUNCT
taxlaw-12356	897	3	noncompliant	noncompliant	ADJ
taxlaw-12356	897	4	ssos	ssos	NOUN
taxlaw-12356	897	5	were	be	AUX
taxlaw-12356	897	6	not	not	PART
taxlaw-12356	897	7	always	always	ADV
taxlaw-12356	897	8	removed	remove	VERB
taxlaw-12356	897	9	from	from	ADP
taxlaw-12356	897	10	gadoe	gadoe	PROPN
taxlaw-12356	897	11	’s	’s	PART
taxlaw-12356	897	12	list	list	NOUN
taxlaw-12356	897	13	of	of	ADP
taxlaw-12356	897	14	active	active	ADJ
taxlaw-12356	897	15	participants	participant	NOUN
taxlaw-12356	897	16	in	in	ADP
taxlaw-12356	897	17	a	a	DET
taxlaw-12356	897	18	timely	timely	ADJ
taxlaw-12356	897	19	manner	manner	NOUN
taxlaw-12356	897	20	.	.	PUNCT
taxlaw-12356	897	21	”	"	PUNCT
taxlaw-12356	897	22	)	)	PUNCT
taxlaw-12356	897	23	.	.	PUNCT
taxlaw-12356	898	1	180	180	NUM
taxlaw-12356	898	2	office	office	NOUN
taxlaw-12356	898	3	of	of	ADP
taxlaw-12356	898	4	inspector	inspector	NOUN
taxlaw-12356	898	5	general	general	NOUN
taxlaw-12356	898	6	,	,	PUNCT
taxlaw-12356	898	7	georgia	georgia	PROPN
taxlaw-12356	898	8	department	department	PROPN
taxlaw-12356	898	9	of	of	ADP
taxlaw-12356	898	10	community	community	NOUN
taxlaw-12356	898	11	health	health	NOUN
taxlaw-12356	898	12	,	,	PUNCT
taxlaw-12356	898	13	https://dch.georgi	https://dch.georgi	NOUN
taxlaw-12356	898	14	a.gov/office-inspector-general	a.gov/office-inspector-general	PROPN
taxlaw-12356	899	1	[	[	X
taxlaw-12356	899	2	perma.cc/z2s8-rnlu	perma.cc/z2s8-rnlu	NOUN
taxlaw-12356	899	3	]	]	X
taxlaw-12356	899	4	.	.	PUNCT
taxlaw-12356	900	1	181	181	NUM
taxlaw-12356	900	2	see	see	VERB
taxlaw-12356	900	3	generally	generally	ADV
taxlaw-12356	900	4	gaddy	gaddy	PROPN
taxlaw-12356	900	5	v.	v.	PROPN
taxlaw-12356	900	6	ga	ga	PROPN
taxlaw-12356	900	7	.	.	PROPN
taxlaw-12356	900	8	dep’t	dep’t	PROPN
taxlaw-12356	900	9	of	of	ADP
taxlaw-12356	900	10	revenue	revenue	NOUN
taxlaw-12356	900	11	,	,	PUNCT
taxlaw-12356	900	12	802	802	NUM
taxlaw-12356	900	13	s.e.2d	s.e.2d	X
taxlaw-12356	900	14	225	225	NUM
taxlaw-12356	900	15	(	(	PUNCT
taxlaw-12356	900	16	2017	2017	NUM
taxlaw-12356	900	17	)	)	PUNCT
taxlaw-12356	900	18	;	;	PUNCT
taxlaw-12356	900	19	kotterman	kotterman	PROPN
taxlaw-12356	900	20	v.	v.	PROPN
taxlaw-12356	900	21	killian	killian	PROPN
taxlaw-12356	900	22	,	,	PUNCT
taxlaw-12356	900	23	972	972	NUM
taxlaw-12356	900	24	p.2d	p.2d	NUM
taxlaw-12356	900	25	606	606	NUM
taxlaw-12356	900	26	(	(	PUNCT
taxlaw-12356	900	27	1999	1999	NUM
taxlaw-12356	900	28	)	)	PUNCT
taxlaw-12356	900	29	;	;	PUNCT
taxlaw-12356	900	30	mccall	mccall	PROPN
taxlaw-12356	900	31	v.	v.	PROPN
taxlaw-12356	900	32	scott	scott	PROPN
taxlaw-12356	900	33	,	,	PUNCT
taxlaw-12356	900	34	199	199	NUM
taxlaw-12356	900	35	so	so	ADV
taxlaw-12356	900	36	.	.	PUNCT
taxlaw-12356	901	1	3d	3d	NUM
taxlaw-12356	901	2	359	359	NUM
taxlaw-12356	902	1	(	(	PUNCT
taxlaw-12356	902	2	fla	fla	PROPN
taxlaw-12356	902	3	.	.	PUNCT
taxlaw-12356	902	4	dist	dist	PROPN
taxlaw-12356	902	5	.	.	PUNCT
taxlaw-12356	903	1	ct	ct	PROPN
taxlaw-12356	903	2	.	.	PUNCT
taxlaw-12356	904	1	app	app	PROPN
taxlaw-12356	904	2	.	.	PROPN
taxlaw-12356	904	3	2016	2016	NUM
taxlaw-12356	904	4	)	)	PUNCT
taxlaw-12356	904	5	.	.	PUNCT
taxlaw-12356	905	1	182	182	NUM
taxlaw-12356	905	2	to	to	ADP
taxlaw-12356	905	3	others	other	NOUN
taxlaw-12356	905	4	,	,	PUNCT
taxlaw-12356	905	5	that	that	DET
taxlaw-12356	905	6	same	same	ADJ
taxlaw-12356	905	7	distinction	distinction	NOUN
taxlaw-12356	905	8	is	be	AUX
taxlaw-12356	905	9	“	"	PUNCT
taxlaw-12356	905	10	one	one	NUM
taxlaw-12356	905	11	in	in	ADP
taxlaw-12356	905	12	search	search	NOUN
taxlaw-12356	905	13	of	of	ADP
taxlaw-12356	905	14	a	a	DET
taxlaw-12356	905	15	difference	difference	NOUN
taxlaw-12356	905	16	.	.	PUNCT
taxlaw-12356	905	17	”	"	PUNCT
taxlaw-12356	906	1	ariz	ariz	PROPN
taxlaw-12356	906	2	.	.	PUNCT
taxlaw-12356	907	1	christian	christian	PROPN
taxlaw-12356	907	2	sch	sch	PROPN
taxlaw-12356	907	3	.	.	PUNCT
taxlaw-12356	908	1	tuition	tuition	PROPN
taxlaw-12356	908	2	org	org	PROPN
taxlaw-12356	908	3	.	.	PUNCT
taxlaw-12356	909	1	v.	v.	ADP
taxlaw-12356	909	2	winn	winn	PROPN
taxlaw-12356	909	3	,	,	PUNCT
taxlaw-12356	909	4	563	563	NUM
taxlaw-12356	909	5	u.s	u.s	PROPN
taxlaw-12356	909	6	.	.	PROPN
taxlaw-12356	909	7	125	125	NUM
taxlaw-12356	909	8	,	,	PUNCT
taxlaw-12356	909	9	157	157	NUM
taxlaw-12356	909	10	(	(	PUNCT
taxlaw-12356	909	11	2011	2011	NUM
taxlaw-12356	909	12	)	)	PUNCT
taxlaw-12356	909	13	(	(	PUNCT
taxlaw-12356	909	14	kagan	kagan	PROPN
taxlaw-12356	909	15	,	,	PUNCT
taxlaw-12356	909	16	j.	j.	PROPN
taxlaw-12356	909	17	,	,	PUNCT
taxlaw-12356	909	18	dissenting	dissent	VERB
taxlaw-12356	909	19	)	)	PUNCT
taxlaw-12356	909	20	(	(	PUNCT
taxlaw-12356	909	21	“	"	PUNCT
taxlaw-12356	909	22	[	[	X
taxlaw-12356	909	23	t]argeted	t]argete	VERB
taxlaw-12356	909	24	tax	tax	NOUN
taxlaw-12356	909	25	breaks	break	NOUN
taxlaw-12356	909	26	are	be	AUX
taxlaw-12356	909	27	often	often	ADV
taxlaw-12356	909	28	‘	'	PUNCT
taxlaw-12356	909	29	economically	economically	ADV
taxlaw-12356	909	30	and	and	CCONJ
taxlaw-12356	909	31	functionally	functionally	ADV
taxlaw-12356	909	32	indistinguishable	indistinguishable	ADJ
taxlaw-12356	909	33	from	from	ADP
taxlaw-12356	909	34	a	a	DET
taxlaw-12356	909	35	direct	direct	ADJ
taxlaw-12356	909	36	monetary	monetary	ADJ
taxlaw-12356	909	37	subsidy	subsidy	NOUN
taxlaw-12356	909	38	.	.	PUNCT
taxlaw-12356	909	39	’	'	PUNCT
taxlaw-12356	909	40	.	.	PUNCT
taxlaw-12356	910	1	.	.	PUNCT
taxlaw-12356	910	2	.	.	PUNCT
taxlaw-12356	911	1	[	[	X
taxlaw-12356	911	2	h]ere	h]ere	NOUN
taxlaw-12356	911	3	too	too	ADV
taxlaw-12356	911	4	2023	2023	NUM
taxlaw-12356	911	5	]	]	PUNCT
taxlaw-12356	911	6	the	the	DET
taxlaw-12356	911	7	worst	bad	ADJ
taxlaw-12356	911	8	choice	choice	NOUN
taxlaw-12356	911	9	for	for	ADP
taxlaw-12356	911	10	school	school	NOUN
taxlaw-12356	911	11	choice	choice	NOUN
taxlaw-12356	911	12	111	111	NUM
taxlaw-12356	911	13	an	an	DET
taxlaw-12356	911	14	organization	organization	NOUN
taxlaw-12356	911	15	.	.	PUNCT
taxlaw-12356	912	1	decisions	decision	NOUN
taxlaw-12356	912	2	denying	deny	VERB
taxlaw-12356	912	3	taxpayer	taxpayer	NOUN
taxlaw-12356	912	4	standing	standing	NOUN
taxlaw-12356	912	5	,	,	PUNCT
taxlaw-12356	912	6	however	however	ADV
taxlaw-12356	912	7	,	,	PUNCT
taxlaw-12356	912	8	“	"	PUNCT
taxlaw-12356	912	9	enable	enable	VERB
taxlaw-12356	912	10	[	[	X
taxlaw-12356	912	11	]	]	X
taxlaw-12356	912	12	the	the	DET
taxlaw-12356	912	13	government	government	NOUN
taxlaw-12356	912	14	to	to	PART
taxlaw-12356	912	15	end	end	VERB
taxlaw-12356	912	16	-	-	PUNCT
taxlaw-12356	912	17	run	run	VERB
taxlaw-12356	912	18	”	"	PUNCT
taxlaw-12356	912	19	the	the	DET
taxlaw-12356	912	20	rule	rule	NOUN
taxlaw-12356	912	21	that	that	SCONJ
taxlaw-12356	912	22	taxpayers	taxpayer	NOUN
taxlaw-12356	912	23	can	can	AUX
taxlaw-12356	912	24	challenge	challenge	VERB
taxlaw-12356	912	25	government	government	NOUN
taxlaw-12356	912	26	spending	spending	NOUN
taxlaw-12356	912	27	in	in	ADP
taxlaw-12356	912	28	support	support	NOUN
taxlaw-12356	912	29	of	of	ADP
taxlaw-12356	912	30	religion.183	religion.183	NUM
taxlaw-12356	912	31	as	as	ADP
taxlaw-12356	912	32	another	another	DET
taxlaw-12356	912	33	example	example	NOUN
taxlaw-12356	912	34	,	,	PUNCT
taxlaw-12356	912	35	arizona	arizona	PROPN
taxlaw-12356	912	36	prohibits	prohibit	VERB
taxlaw-12356	912	37	donors	donor	NOUN
taxlaw-12356	912	38	from	from	ADP
taxlaw-12356	912	39	designating	designate	VERB
taxlaw-12356	912	40	their	their	PRON
taxlaw-12356	912	41	own	own	ADJ
taxlaw-12356	912	42	children	child	NOUN
taxlaw-12356	912	43	as	as	ADP
taxlaw-12356	912	44	scholarship	scholarship	NOUN
taxlaw-12356	912	45	recipients	recipient	NOUN
taxlaw-12356	912	46	,	,	PUNCT
taxlaw-12356	912	47	but	but	CCONJ
taxlaw-12356	912	48	it	it	PRON
taxlaw-12356	912	49	also	also	ADV
taxlaw-12356	912	50	prohibits	prohibit	VERB
taxlaw-12356	912	51	donors	donor	NOUN
taxlaw-12356	912	52	from	from	ADP
taxlaw-12356	912	53	agreeing	agree	VERB
taxlaw-12356	912	54	with	with	ADP
taxlaw-12356	912	55	another	another	DET
taxlaw-12356	912	56	donor	donor	NOUN
taxlaw-12356	912	57	that	that	PRON
taxlaw-12356	912	58	they	they	PRON
taxlaw-12356	912	59	will	will	AUX
taxlaw-12356	912	60	each	each	PRON
taxlaw-12356	912	61	designate	designate	VERB
taxlaw-12356	912	62	each	each	DET
taxlaw-12356	912	63	other	other	ADJ
taxlaw-12356	912	64	’s	’s	PART
taxlaw-12356	912	65	child	child	NOUN
taxlaw-12356	912	66	,	,	PUNCT
taxlaw-12356	912	67	a	a	DET
taxlaw-12356	912	68	practice	practice	NOUN
taxlaw-12356	912	69	known	know	VERB
taxlaw-12356	912	70	as	as	ADP
taxlaw-12356	912	71	“	"	PUNCT
taxlaw-12356	912	72	swapping	swap	VERB
taxlaw-12356	912	73	.	.	PUNCT
taxlaw-12356	912	74	”184	”184	PROPN
taxlaw-12356	912	75	nonetheless	nonetheless	ADV
taxlaw-12356	912	76	,	,	PUNCT
taxlaw-12356	912	77	there	there	PRON
taxlaw-12356	912	78	is	be	VERB
taxlaw-12356	912	79	widespread	widespread	ADJ
taxlaw-12356	912	80	evidence	evidence	NOUN
taxlaw-12356	912	81	that	that	SCONJ
taxlaw-12356	912	82	the	the	DET
taxlaw-12356	912	83	practice	practice	NOUN
taxlaw-12356	912	84	persists	persist	VERB
taxlaw-12356	912	85	,	,	PUNCT
taxlaw-12356	912	86	which	which	PRON
taxlaw-12356	912	87	is	be	AUX
taxlaw-12356	912	88	unsurprising	unsurprising	ADJ
taxlaw-12356	912	89	since	since	SCONJ
taxlaw-12356	912	90	it	it	PRON
taxlaw-12356	912	91	is	be	AUX
taxlaw-12356	912	92	enforced	enforce	VERB
taxlaw-12356	912	93	essentially	essentially	ADV
taxlaw-12356	912	94	by	by	ADP
taxlaw-12356	912	95	the	the	DET
taxlaw-12356	912	96	honor	honor	NOUN
taxlaw-12356	912	97	system.185	system.185	PROPN
taxlaw-12356	912	98	arizona	arizona	PROPN
taxlaw-12356	912	99	scholarship	scholarship	NOUN
taxlaw-12356	912	100	organizations	organization	NOUN
taxlaw-12356	912	101	include	include	VERB
taxlaw-12356	912	102	language	language	NOUN
taxlaw-12356	912	103	about	about	ADP
taxlaw-12356	912	104	the	the	DET
taxlaw-12356	912	105	impermissibility	impermissibility	NOUN
taxlaw-12356	912	106	of	of	ADP
taxlaw-12356	912	107	swapping	swap	VERB
taxlaw-12356	912	108	on	on	ADP
taxlaw-12356	912	109	their	their	PRON
taxlaw-12356	912	110	websites,186	websites,186	ADJ
taxlaw-12356	912	111	but	but	CCONJ
taxlaw-12356	912	112	no	no	DET
taxlaw-12356	912	113	strong	strong	ADJ
taxlaw-12356	912	114	enforcement	enforcement	NOUN
taxlaw-12356	912	115	mechanism	mechanism	NOUN
taxlaw-12356	912	116	exists	exist	VERB
taxlaw-12356	912	117	because	because	SCONJ
taxlaw-12356	912	118	the	the	DET
taxlaw-12356	912	119	whole	whole	ADJ
taxlaw-12356	912	120	system	system	NOUN
taxlaw-12356	912	121	is	be	AUX
taxlaw-12356	912	122	privatized	privatize	VERB
taxlaw-12356	912	123	.	.	PUNCT
taxlaw-12356	913	1	again	again	ADV
taxlaw-12356	913	2	,	,	PUNCT
taxlaw-12356	913	3	this	this	DET
taxlaw-12356	913	4	lack	lack	NOUN
taxlaw-12356	913	5	of	of	ADP
taxlaw-12356	913	6	regulation	regulation	NOUN
taxlaw-12356	913	7	is	be	AUX
taxlaw-12356	913	8	a	a	DET
taxlaw-12356	913	9	feature	feature	NOUN
taxlaw-12356	913	10	of	of	ADP
taxlaw-12356	913	11	tax	tax	NOUN
taxlaw-12356	913	12	credits	credit	NOUN
taxlaw-12356	913	13	once	once	ADV
taxlaw-12356	913	14	thought	think	VERB
taxlaw-12356	913	15	necessary	necessary	ADJ
taxlaw-12356	913	16	for	for	ADP
taxlaw-12356	913	17	compliance	compliance	NOUN
taxlaw-12356	913	18	with	with	ADP
taxlaw-12356	913	19	the	the	DET
taxlaw-12356	913	20	establishment	establishment	NOUN
taxlaw-12356	913	21	clause	clause	NOUN
taxlaw-12356	913	22	or	or	CCONJ
taxlaw-12356	913	23	state	state	NOUN
taxlaw-12356	913	24	no	no	DET
taxlaw-12356	913	25	-	-	PUNCT
taxlaw-12356	913	26	aid	aid	NOUN
taxlaw-12356	913	27	provisions	provision	NOUN
taxlaw-12356	913	28	.	.	PUNCT
taxlaw-12356	914	1	to	to	PART
taxlaw-12356	914	2	keep	keep	VERB
taxlaw-12356	914	3	tax	tax	NOUN
taxlaw-12356	914	4	credits	credit	NOUN
taxlaw-12356	914	5	compliant	compliant	ADJ
taxlaw-12356	914	6	with	with	ADP
taxlaw-12356	914	7	those	those	DET
taxlaw-12356	914	8	laws	law	NOUN
taxlaw-12356	914	9	,	,	PUNCT
taxlaw-12356	914	10	it	it	PRON
taxlaw-12356	914	11	was	be	AUX
taxlaw-12356	914	12	necessary	necessary	ADJ
taxlaw-12356	914	13	that	that	SCONJ
taxlaw-12356	914	14	they	they	PRON
taxlaw-12356	914	15	were	be	AUX
taxlaw-12356	914	16	not	not	PART
taxlaw-12356	914	17	considered	consider	VERB
taxlaw-12356	914	18	government	government	NOUN
taxlaw-12356	914	19	money	money	NOUN
taxlaw-12356	914	20	.	.	PUNCT
taxlaw-12356	915	1	the	the	DET
taxlaw-12356	915	2	responsibility	responsibility	NOUN
taxlaw-12356	915	3	to	to	PART
taxlaw-12356	915	4	ensure	ensure	VERB
taxlaw-12356	915	5	compliance	compliance	NOUN
taxlaw-12356	915	6	with	with	ADP
taxlaw-12356	915	7	rules	rule	NOUN
taxlaw-12356	915	8	,	,	PUNCT
taxlaw-12356	915	9	like	like	ADP
taxlaw-12356	915	10	the	the	DET
taxlaw-12356	915	11	one	one	NOUN
taxlaw-12356	915	12	against	against	ADP
taxlaw-12356	915	13	swapping	swap	VERB
taxlaw-12356	915	14	,	,	PUNCT
taxlaw-12356	915	15	falls	fall	VERB
taxlaw-12356	915	16	on	on	ADP
taxlaw-12356	915	17	private	private	ADJ
taxlaw-12356	915	18	organizations	organization	NOUN
taxlaw-12356	915	19	,	,	PUNCT
taxlaw-12356	915	20	therefore	therefore	ADV
taxlaw-12356	915	21	,	,	PUNCT
taxlaw-12356	915	22	and	and	CCONJ
taxlaw-12356	915	23	not	not	PART
taxlaw-12356	915	24	the	the	DET
taxlaw-12356	915	25	government	government	NOUN
taxlaw-12356	915	26	.	.	PUNCT
taxlaw-12356	916	1	form	form	NOUN
taxlaw-12356	916	2	prevails	prevail	VERB
taxlaw-12356	916	3	over	over	ADP
taxlaw-12356	916	4	substance	substance	NOUN
taxlaw-12356	916	5	,	,	PUNCT
taxlaw-12356	916	6	and	and	CCONJ
taxlaw-12356	916	7	differences	difference	NOUN
taxlaw-12356	916	8	that	that	PRON
taxlaw-12356	916	9	make	make	VERB
taxlaw-12356	916	10	no	no	DET
taxlaw-12356	916	11	difference	difference	NOUN
taxlaw-12356	916	12	determine	determine	NOUN
taxlaw-12356	916	13	access	access	NOUN
taxlaw-12356	916	14	to	to	ADP
taxlaw-12356	916	15	the	the	DET
taxlaw-12356	916	16	judiciary	judiciary	NOUN
taxlaw-12356	916	17	.	.	PUNCT
taxlaw-12356	916	18	”	"	PUNCT
taxlaw-12356	916	19	)	)	PUNCT
taxlaw-12356	916	20	;	;	PUNCT
taxlaw-12356	916	21	to	to	ADP
taxlaw-12356	916	22	them	they	PRON
taxlaw-12356	916	23	,	,	PUNCT
taxlaw-12356	916	24	tax	tax	NOUN
taxlaw-12356	916	25	credits	credit	NOUN
taxlaw-12356	916	26	are	be	AUX
taxlaw-12356	916	27	constitutionally	constitutionally	ADV
taxlaw-12356	916	28	no	no	ADV
taxlaw-12356	916	29	different	different	ADJ
taxlaw-12356	916	30	from	from	ADP
taxlaw-12356	916	31	government	government	NOUN
taxlaw-12356	916	32	funding	funding	NOUN
taxlaw-12356	916	33	.	.	PUNCT
taxlaw-12356	917	1	kotterman	kotterman	PROPN
taxlaw-12356	917	2	v.	v.	PROPN
taxlaw-12356	917	3	killian	killian	PROPN
taxlaw-12356	917	4	,	,	PUNCT
taxlaw-12356	917	5	193	193	NUM
taxlaw-12356	917	6	ariz	ariz	NOUN
taxlaw-12356	917	7	.	.	PUNCT
taxlaw-12356	918	1	273	273	NUM
taxlaw-12356	918	2	,	,	PUNCT
taxlaw-12356	918	3	309	309	NUM
taxlaw-12356	918	4	(	(	PUNCT
taxlaw-12356	918	5	1999	1999	NUM
taxlaw-12356	918	6	)	)	PUNCT
taxlaw-12356	918	7	(	(	PUNCT
taxlaw-12356	918	8	feldman	feldman	PROPN
taxlaw-12356	918	9	,	,	PUNCT
taxlaw-12356	918	10	j.	j.	PROPN
taxlaw-12356	918	11	,	,	PUNCT
taxlaw-12356	918	12	dissenting	dissent	VERB
taxlaw-12356	918	13	)	)	PUNCT
taxlaw-12356	918	14	(	(	PUNCT
taxlaw-12356	918	15	“	"	PUNCT
taxlaw-12356	918	16	[	[	X
taxlaw-12356	918	17	a	a	DET
taxlaw-12356	918	18	tax	tax	NOUN
taxlaw-12356	918	19	credit	credit	NOUN
taxlaw-12356	918	20	]	]	PUNCT
taxlaw-12356	918	21	is	be	AUX
taxlaw-12356	918	22	a	a	DET
taxlaw-12356	918	23	direct	direct	ADJ
taxlaw-12356	918	24	government	government	NOUN
taxlaw-12356	918	25	subsidy	subsidy	NOUN
taxlaw-12356	918	26	limited	limit	VERB
taxlaw-12356	918	27	to	to	ADP
taxlaw-12356	918	28	supporting	support	VERB
taxlaw-12356	918	29	the	the	DET
taxlaw-12356	918	30	very	very	ADJ
taxlaw-12356	918	31	causes	cause	NOUN
taxlaw-12356	918	32	the	the	DET
taxlaw-12356	918	33	state	state	NOUN
taxlaw-12356	918	34	’s	’s	PART
taxlaw-12356	918	35	constitution	constitution	NOUN
taxlaw-12356	918	36	forbids	forbid	VERB
taxlaw-12356	918	37	the	the	DET
taxlaw-12356	918	38	government	government	NOUN
taxlaw-12356	918	39	to	to	PART
taxlaw-12356	918	40	support	support	VERB
taxlaw-12356	918	41	.	.	PUNCT
taxlaw-12356	918	42	”	"	PUNCT
taxlaw-12356	918	43	)	)	PUNCT
taxlaw-12356	918	44	;	;	PUNCT
taxlaw-12356	918	45	stanley	stanley	PROPN
taxlaw-12356	918	46	s.	s.	PROPN
taxlaw-12356	918	47	surrey	surrey	PROPN
taxlaw-12356	918	48	,	,	PUNCT
taxlaw-12356	918	49	tax	tax	NOUN
taxlaw-12356	918	50	incentives	incentive	NOUN
taxlaw-12356	918	51	as	as	ADP
taxlaw-12356	918	52	a	a	DET
taxlaw-12356	918	53	device	device	NOUN
taxlaw-12356	918	54	for	for	ADP
taxlaw-12356	918	55	implementing	implement	VERB
taxlaw-12356	918	56	government	government	NOUN
taxlaw-12356	918	57	policy	policy	NOUN
taxlaw-12356	918	58	:	:	PUNCT
taxlaw-12356	918	59	a	a	DET
taxlaw-12356	918	60	comparison	comparison	NOUN
taxlaw-12356	918	61	with	with	ADP
taxlaw-12356	918	62	direct	direct	ADJ
taxlaw-12356	918	63	government	government	NOUN
taxlaw-12356	918	64	expenditures	expenditure	NOUN
taxlaw-12356	918	65	,	,	PUNCT
taxlaw-12356	918	66	83	83	NUM
taxlaw-12356	918	67	harv	harv	NOUN
taxlaw-12356	918	68	.	.	PUNCT
taxlaw-12356	919	1	l.	l.	PROPN
taxlaw-12356	919	2	rev	rev	PROPN
taxlaw-12356	919	3	.	.	PROPN
taxlaw-12356	919	4	705	705	NUM
taxlaw-12356	919	5	,	,	PUNCT
taxlaw-12356	919	6	717	717	NUM
taxlaw-12356	919	7	(	(	PUNCT
taxlaw-12356	919	8	1970	1970	NUM
taxlaw-12356	919	9	)	)	PUNCT
taxlaw-12356	919	10	(	(	PUNCT
taxlaw-12356	919	11	“	"	PUNCT
taxlaw-12356	919	12	a	a	DET
taxlaw-12356	919	13	dollar	dollar	NOUN
taxlaw-12356	919	14	is	be	AUX
taxlaw-12356	919	15	a	a	DET
taxlaw-12356	919	16	dollar	dollar	NOUN
taxlaw-12356	919	17	—	—	PUNCT
taxlaw-12356	919	18	both	both	CCONJ
taxlaw-12356	919	19	for	for	ADP
taxlaw-12356	919	20	the	the	DET
taxlaw-12356	919	21	person	person	NOUN
taxlaw-12356	919	22	who	who	PRON
taxlaw-12356	919	23	receives	receive	VERB
taxlaw-12356	919	24	it	it	PRON
taxlaw-12356	919	25	and	and	CCONJ
taxlaw-12356	919	26	the	the	DET
taxlaw-12356	919	27	government	government	NOUN
taxlaw-12356	919	28	that	that	PRON
taxlaw-12356	919	29	pays	pay	VERB
taxlaw-12356	919	30	it	it	PRON
taxlaw-12356	919	31	,	,	PUNCT
taxlaw-12356	919	32	whether	whether	SCONJ
taxlaw-12356	919	33	the	the	DET
taxlaw-12356	919	34	dollar	dollar	NOUN
taxlaw-12356	919	35	comes	come	VERB
taxlaw-12356	919	36	with	with	ADP
taxlaw-12356	919	37	a	a	DET
taxlaw-12356	919	38	tax	tax	NOUN
taxlaw-12356	919	39	credit	credit	NOUN
taxlaw-12356	919	40	label	label	NOUN
taxlaw-12356	919	41	or	or	CCONJ
taxlaw-12356	919	42	a	a	DET
taxlaw-12356	919	43	direct	direct	ADJ
taxlaw-12356	919	44	expenditure	expenditure	NOUN
taxlaw-12356	919	45	label	label	NOUN
taxlaw-12356	919	46	.	.	PUNCT
taxlaw-12356	919	47	”	"	PUNCT
taxlaw-12356	919	48	)	)	PUNCT
taxlaw-12356	919	49	;	;	PUNCT
taxlaw-12356	919	50	opinion	opinion	NOUN
taxlaw-12356	919	51	of	of	ADP
taxlaw-12356	919	52	the	the	DET
taxlaw-12356	919	53	justs	just	NOUN
taxlaw-12356	919	54	.	.	PUNCT
taxlaw-12356	920	1	to	to	ADP
taxlaw-12356	920	2	the	the	DET
taxlaw-12356	920	3	senate	senate	PROPN
taxlaw-12356	920	4	,	,	PUNCT
taxlaw-12356	920	5	401	401	NUM
taxlaw-12356	920	6	mass	mass	NOUN
taxlaw-12356	920	7	.	.	PUNCT
taxlaw-12356	921	1	1201	1201	NUM
taxlaw-12356	921	2	,	,	PUNCT
taxlaw-12356	921	3	1203–04	1203–04	NUM
taxlaw-12356	921	4	(	(	PUNCT
taxlaw-12356	921	5	1987	1987	NUM
taxlaw-12356	921	6	)	)	PUNCT
taxlaw-12356	921	7	(	(	PUNCT
taxlaw-12356	921	8	“	"	PUNCT
taxlaw-12356	921	9	the	the	DET
taxlaw-12356	921	10	fact	fact	NOUN
taxlaw-12356	921	11	that	that	SCONJ
taxlaw-12356	921	12	the	the	DET
taxlaw-12356	921	13	expenditure	expenditure	NOUN
taxlaw-12356	921	14	here	here	ADV
taxlaw-12356	921	15	takes	take	VERB
taxlaw-12356	921	16	the	the	DET
taxlaw-12356	921	17	form	form	NOUN
taxlaw-12356	921	18	of	of	ADP
taxlaw-12356	921	19	a	a	DET
taxlaw-12356	921	20	tax	tax	NOUN
taxlaw-12356	921	21	deduction	deduction	NOUN
taxlaw-12356	921	22	rather	rather	ADV
taxlaw-12356	921	23	than	than	ADP
taxlaw-12356	921	24	a	a	DET
taxlaw-12356	921	25	direct	direct	ADJ
taxlaw-12356	921	26	payment	payment	NOUN
taxlaw-12356	921	27	out	out	ADP
taxlaw-12356	921	28	of	of	ADP
taxlaw-12356	921	29	the	the	DET
taxlaw-12356	921	30	commonwealth	commonwealth	NOUN
taxlaw-12356	921	31	's	's	PART
taxlaw-12356	921	32	treasury	treasury	NOUN
taxlaw-12356	921	33	does	do	AUX
taxlaw-12356	921	34	not	not	PART
taxlaw-12356	921	35	alter	alter	VERB
taxlaw-12356	921	36	the	the	DET
taxlaw-12356	921	37	result	result	NOUN
taxlaw-12356	921	38	,	,	PUNCT
taxlaw-12356	921	39	for	for	SCONJ
taxlaw-12356	921	40	it	it	PRON
taxlaw-12356	921	41	has	have	AUX
taxlaw-12356	921	42	been	be	AUX
taxlaw-12356	921	43	recognized	recognize	VERB
taxlaw-12356	921	44	that	that	SCONJ
taxlaw-12356	921	45	the	the	DET
taxlaw-12356	921	46	tax	tax	NOUN
taxlaw-12356	921	47	subsidies	subsidy	NOUN
taxlaw-12356	921	48	or	or	CCONJ
taxlaw-12356	921	49	tax	tax	NOUN
taxlaw-12356	921	50	expenditures	expenditure	NOUN
taxlaw-12356	921	51	of	of	ADP
taxlaw-12356	921	52	this	this	DET
taxlaw-12356	921	53	sort	sort	NOUN
taxlaw-12356	921	54	are	be	AUX
taxlaw-12356	921	55	the	the	DET
taxlaw-12356	921	56	practical	practical	ADJ
taxlaw-12356	921	57	equivalent	equivalent	NOUN
taxlaw-12356	921	58	of	of	ADP
taxlaw-12356	921	59	direct	direct	ADJ
taxlaw-12356	921	60	government	government	NOUN
taxlaw-12356	921	61	grants	grant	NOUN
taxlaw-12356	921	62	.	.	PUNCT
taxlaw-12356	921	63	”	"	PUNCT
taxlaw-12356	921	64	)	)	PUNCT
taxlaw-12356	921	65	.	.	PUNCT
taxlaw-12356	922	1	under	under	ADP
taxlaw-12356	922	2	that	that	DET
taxlaw-12356	922	3	view	view	NOUN
taxlaw-12356	922	4	,	,	PUNCT
taxlaw-12356	922	5	decisions	decision	NOUN
taxlaw-12356	922	6	upholding	uphold	VERB
taxlaw-12356	922	7	tax	tax	NOUN
taxlaw-12356	922	8	credits	credit	NOUN
taxlaw-12356	922	9	as	as	ADP
taxlaw-12356	922	10	not	not	PART
taxlaw-12356	922	11	implicating	implicate	VERB
taxlaw-12356	922	12	no	no	DET
taxlaw-12356	922	13	-	-	PUNCT
taxlaw-12356	922	14	aid	aid	NOUN
taxlaw-12356	922	15	provisions	provision	NOUN
taxlaw-12356	922	16	and	and	CCONJ
taxlaw-12356	922	17	the	the	DET
taxlaw-12356	922	18	establishment	establishment	NOUN
taxlaw-12356	922	19	clause	clause	NOUN
taxlaw-12356	922	20	would	would	AUX
taxlaw-12356	922	21	have	have	AUX
taxlaw-12356	922	22	been	be	AUX
taxlaw-12356	922	23	wrong	wrong	ADJ
taxlaw-12356	922	24	all	all	ADV
taxlaw-12356	922	25	along	along	ADV
taxlaw-12356	922	26	.	.	PUNCT
taxlaw-12356	923	1	the	the	DET
taxlaw-12356	923	2	correctness	correctness	NOUN
taxlaw-12356	923	3	of	of	ADP
taxlaw-12356	923	4	that	that	DET
taxlaw-12356	923	5	view	view	NOUN
taxlaw-12356	923	6	is	be	AUX
taxlaw-12356	923	7	immaterial	immaterial	ADJ
taxlaw-12356	923	8	to	to	ADP
taxlaw-12356	923	9	this	this	DET
taxlaw-12356	923	10	article	article	NOUN
taxlaw-12356	923	11	.	.	PUNCT
taxlaw-12356	924	1	regardless	regardless	ADV
taxlaw-12356	924	2	of	of	ADP
taxlaw-12356	924	3	the	the	DET
taxlaw-12356	924	4	merits	merit	NOUN
taxlaw-12356	924	5	of	of	ADP
taxlaw-12356	924	6	constitutional	constitutional	ADJ
taxlaw-12356	924	7	decisions	decision	NOUN
taxlaw-12356	924	8	on	on	ADP
taxlaw-12356	924	9	tax	tax	NOUN
taxlaw-12356	924	10	credits	credit	NOUN
taxlaw-12356	924	11	,	,	PUNCT
taxlaw-12356	924	12	they	they	PRON
taxlaw-12356	924	13	are	be	AUX
taxlaw-12356	924	14	inefficient	inefficient	ADJ
taxlaw-12356	924	15	and	and	CCONJ
taxlaw-12356	924	16	rife	rife	ADJ
taxlaw-12356	924	17	with	with	ADP
taxlaw-12356	924	18	fraud	fraud	NOUN
taxlaw-12356	924	19	.	.	PUNCT
taxlaw-12356	925	1	these	these	DET
taxlaw-12356	925	2	citations	citation	NOUN
taxlaw-12356	925	3	serve	serve	VERB
taxlaw-12356	925	4	only	only	ADV
taxlaw-12356	925	5	to	to	PART
taxlaw-12356	925	6	illustrate	illustrate	VERB
taxlaw-12356	925	7	objections	objection	NOUN
taxlaw-12356	925	8	to	to	ADP
taxlaw-12356	925	9	one	one	NUM
taxlaw-12356	925	10	of	of	ADP
taxlaw-12356	925	11	the	the	DET
taxlaw-12356	925	12	historical	historical	ADJ
taxlaw-12356	925	13	legal	legal	ADJ
taxlaw-12356	925	14	reasons	reason	NOUN
taxlaw-12356	925	15	that	that	PRON
taxlaw-12356	925	16	tax	tax	NOUN
taxlaw-12356	925	17	credits	credit	NOUN
taxlaw-12356	925	18	became	become	VERB
taxlaw-12356	925	19	so	so	ADV
taxlaw-12356	925	20	popular	popular	ADJ
taxlaw-12356	925	21	—	—	PUNCT
taxlaw-12356	925	22	objections	objection	NOUN
taxlaw-12356	925	23	to	to	ADP
taxlaw-12356	925	24	the	the	DET
taxlaw-12356	925	25	idea	idea	NOUN
taxlaw-12356	925	26	that	that	SCONJ
taxlaw-12356	925	27	tax	tax	NOUN
taxlaw-12356	925	28	credits	credit	NOUN
taxlaw-12356	925	29	were	be	AUX
taxlaw-12356	925	30	somehow	somehow	ADV
taxlaw-12356	925	31	legal	legal	ADJ
taxlaw-12356	925	32	where	where	SCONJ
taxlaw-12356	925	33	direct	direct	ADJ
taxlaw-12356	925	34	funding	funding	NOUN
taxlaw-12356	925	35	was	be	AUX
taxlaw-12356	925	36	not	not	PART
taxlaw-12356	925	37	.	.	PUNCT
taxlaw-12356	926	1	these	these	DET
taxlaw-12356	926	2	objections	objection	NOUN
taxlaw-12356	926	3	are	be	AUX
taxlaw-12356	926	4	moot	moot	ADJ
taxlaw-12356	926	5	after	after	ADP
taxlaw-12356	926	6	espinoza	espinoza	PROPN
taxlaw-12356	926	7	and	and	CCONJ
taxlaw-12356	926	8	carson	carson	PROPN
taxlaw-12356	926	9	,	,	PUNCT
taxlaw-12356	926	10	which	which	PRON
taxlaw-12356	926	11	hold	hold	VERB
taxlaw-12356	926	12	that	that	SCONJ
taxlaw-12356	926	13	states	state	NOUN
taxlaw-12356	926	14	may	may	AUX
taxlaw-12356	926	15	,	,	PUNCT
taxlaw-12356	926	16	and	and	CCONJ
taxlaw-12356	926	17	sometimes	sometimes	ADV
taxlaw-12356	926	18	must	must	AUX
taxlaw-12356	926	19	,	,	PUNCT
taxlaw-12356	926	20	subsidize	subsidize	VERB
taxlaw-12356	926	21	religious	religious	ADJ
taxlaw-12356	926	22	schools	school	NOUN
taxlaw-12356	926	23	regardless	regardless	ADV
taxlaw-12356	926	24	of	of	ADP
taxlaw-12356	926	25	the	the	DET
taxlaw-12356	926	26	form	form	NOUN
taxlaw-12356	926	27	that	that	PRON
taxlaw-12356	926	28	subsidy	subsidy	NOUN
taxlaw-12356	926	29	takes	take	VERB
taxlaw-12356	926	30	.	.	PUNCT
taxlaw-12356	927	1	our	our	PRON
taxlaw-12356	927	2	point	point	NOUN
taxlaw-12356	927	3	is	be	AUX
taxlaw-12356	927	4	not	not	PART
taxlaw-12356	927	5	that	that	SCONJ
taxlaw-12356	927	6	these	these	DET
taxlaw-12356	927	7	objections	objection	NOUN
taxlaw-12356	927	8	were	be	AUX
taxlaw-12356	927	9	right	right	ADJ
taxlaw-12356	927	10	or	or	CCONJ
taxlaw-12356	927	11	wrong	wrong	ADJ
taxlaw-12356	927	12	,	,	PUNCT
taxlaw-12356	927	13	but	but	CCONJ
taxlaw-12356	927	14	that	that	SCONJ
taxlaw-12356	927	15	tax	tax	NOUN
taxlaw-12356	927	16	credits	credit	NOUN
taxlaw-12356	927	17	are	be	AUX
taxlaw-12356	927	18	a	a	DET
taxlaw-12356	927	19	poor	poor	ADJ
taxlaw-12356	927	20	policy	policy	NOUN
taxlaw-12356	927	21	choice	choice	NOUN
taxlaw-12356	927	22	,	,	PUNCT
taxlaw-12356	927	23	and	and	CCONJ
taxlaw-12356	927	24	now	now	ADV
taxlaw-12356	927	25	that	that	SCONJ
taxlaw-12356	927	26	direct	direct	ADJ
taxlaw-12356	927	27	funding	funding	NOUN
taxlaw-12356	927	28	is	be	AUX
taxlaw-12356	927	29	clearly	clearly	ADV
taxlaw-12356	927	30	permissible	permissible	ADJ
taxlaw-12356	927	31	,	,	PUNCT
taxlaw-12356	927	32	it	it	PRON
taxlaw-12356	927	33	should	should	AUX
taxlaw-12356	927	34	replace	replace	VERB
taxlaw-12356	927	35	old	old	ADJ
taxlaw-12356	927	36	tax	tax	NOUN
taxlaw-12356	927	37	credit	credit	NOUN
taxlaw-12356	927	38	systems	system	NOUN
taxlaw-12356	927	39	.	.	PUNCT
taxlaw-12356	928	1	183	183	NUM
taxlaw-12356	928	2	ariz	ariz	NOUN
taxlaw-12356	928	3	.	.	PUNCT
taxlaw-12356	929	1	christian	christian	PROPN
taxlaw-12356	929	2	sch	sch	PROPN
taxlaw-12356	929	3	.	.	PUNCT
taxlaw-12356	930	1	tuition	tuition	PROPN
taxlaw-12356	930	2	org	org	PROPN
taxlaw-12356	930	3	.	.	PUNCT
taxlaw-12356	931	1	v.	v.	ADP
taxlaw-12356	931	2	winn	winn	PROPN
taxlaw-12356	931	3	,	,	PUNCT
taxlaw-12356	931	4	563	563	NUM
taxlaw-12356	931	5	u.s	u.s	PROPN
taxlaw-12356	931	6	.	.	PROPN
taxlaw-12356	932	1	at	at	ADP
taxlaw-12356	932	2	148	148	NUM
taxlaw-12356	932	3	(	(	PUNCT
taxlaw-12356	932	4	2011	2011	NUM
taxlaw-12356	932	5	)	)	PUNCT
taxlaw-12356	932	6	(	(	PUNCT
taxlaw-12356	932	7	kagan	kagan	PROPN
taxlaw-12356	932	8	,	,	PUNCT
taxlaw-12356	932	9	j.	j.	PROPN
taxlaw-12356	932	10	,	,	PUNCT
taxlaw-12356	932	11	dissenting	dissent	VERB
taxlaw-12356	932	12	.	.	PUNCT
taxlaw-12356	932	13	)	)	PUNCT
taxlaw-12356	932	14	.	.	PUNCT
taxlaw-12356	933	1	184	184	NUM
taxlaw-12356	933	2	donation	donation	NOUN
taxlaw-12356	933	3	restriction	restriction	NOUN
taxlaw-12356	933	4	,	,	PUNCT
taxlaw-12356	933	5	arizona	arizona	PROPN
taxlaw-12356	933	6	tuition	tuition	PROPN
taxlaw-12356	933	7	organization	organization	PROPN
taxlaw-12356	933	8	,	,	PUNCT
taxlaw-12356	933	9	https://www.azto.org/contributors/don	https://www.azto.org/contributors/don	PROPN
taxlaw-12356	933	10	ation	ation	NOUN
taxlaw-12356	933	11	-	-	PUNCT
taxlaw-12356	933	12	restrictions	restriction	NOUN
taxlaw-12356	933	13	[	[	X
taxlaw-12356	933	14	perma.cc/ev6s-tfw6	perma.cc/ev6s-tfw6	X
taxlaw-12356	933	15	]	]	PUNCT
taxlaw-12356	933	16	.	.	PUNCT
taxlaw-12356	934	1	185	185	NUM
taxlaw-12356	934	2	michelle	michelle	PROPN
taxlaw-12356	934	3	reese	reese	PROPN
taxlaw-12356	934	4	,	,	PUNCT
taxlaw-12356	934	5	private	private	ADJ
taxlaw-12356	934	6	school	school	NOUN
taxlaw-12356	934	7	tax	tax	NOUN
taxlaw-12356	934	8	credits	credit	NOUN
taxlaw-12356	934	9	rife	rife	VERB
taxlaw-12356	934	10	with	with	ADP
taxlaw-12356	934	11	abuse	abuse	NOUN
taxlaw-12356	934	12	,	,	PUNCT
taxlaw-12356	934	13	east	east	PROPN
taxlaw-12356	934	14	valley	valley	PROPN
taxlaw-12356	934	15	tribune	tribune	PROPN
taxlaw-12356	934	16	(	(	PUNCT
taxlaw-12356	934	17	dec	dec	PROPN
taxlaw-12356	934	18	.	.	PROPN
taxlaw-12356	934	19	12	12	NUM
taxlaw-12356	934	20	,	,	PUNCT
taxlaw-12356	934	21	2017	2017	NUM
taxlaw-12356	934	22	)	)	PUNCT
taxlaw-12356	934	23	,	,	PUNCT
taxlaw-12356	934	24	https://www.eastvalleytribune.com/news/private-school-tax-credits-rife-with-abuse/article	https://www.eastvalleytribune.com/news/private-school-tax-credits-rife-with-abuse/article	X
taxlaw-12356	934	25	_	_	NOUN
taxlaw-12356	934	26	7debd2e5-d000-5aed-b813-a0d252377755.html	7debd2e5-d000-5aed-b813-a0d252377755.html	PUNCT
taxlaw-12356	935	1	[	[	X
taxlaw-12356	935	2	perma.cc/cl7m-4prk	perma.cc/cl7m-4prk	NOUN
taxlaw-12356	935	3	]	]	PUNCT
taxlaw-12356	935	4	.	.	PUNCT
taxlaw-12356	936	1	186	186	NUM
taxlaw-12356	936	2	see	see	VERB
taxlaw-12356	936	3	donation	donation	NOUN
taxlaw-12356	936	4	restriction	restriction	NOUN
taxlaw-12356	936	5	,	,	PUNCT
taxlaw-12356	936	6	supra	supra	PROPN
taxlaw-12356	936	7	note	note	PROPN
taxlaw-12356	936	8	184	184	NUM
taxlaw-12356	936	9	(	(	PUNCT
taxlaw-12356	936	10	“	"	PUNCT
taxlaw-12356	936	11	arizona	arizona	PROPN
taxlaw-12356	936	12	tuition	tuition	PROPN
taxlaw-12356	936	13	organization	organization	PROPN
taxlaw-12356	936	14	(	(	PUNCT
taxlaw-12356	936	15	azto	azto	NOUN
taxlaw-12356	936	16	)	)	PUNCT
taxlaw-12356	936	17	does	do	AUX
taxlaw-12356	936	18	not	not	PART
taxlaw-12356	936	19	condone	condone	VERB
taxlaw-12356	936	20	,	,	PUNCT
taxlaw-12356	936	21	endorse	endorse	VERB
taxlaw-12356	936	22	,	,	PUNCT
taxlaw-12356	936	23	or	or	CCONJ
taxlaw-12356	936	24	accept	accept	VERB
taxlaw-12356	936	25	the	the	DET
taxlaw-12356	936	26	practice	practice	NOUN
taxlaw-12356	936	27	of	of	ADP
taxlaw-12356	936	28	swapping	swap	VERB
taxlaw-12356	936	29	donations	donation	NOUN
taxlaw-12356	936	30	.	.	PUNCT
taxlaw-12356	936	31	”	"	PUNCT
taxlaw-12356	936	32	)	)	PUNCT
taxlaw-12356	936	33	;	;	PUNCT
taxlaw-12356	936	34	donor	donor	NOUN
taxlaw-12356	936	35	faq	faq	PROPN
taxlaw-12356	936	36	,	,	PUNCT
taxlaw-12356	936	37	arizona	arizona	PROPN
taxlaw-12356	936	38	private	private	ADJ
taxlaw-12356	936	39	school	school	NOUN
taxlaw-12356	936	40	tuition	tuition	NOUN
taxlaw-12356	936	41	organization	organization	NOUN
taxlaw-12356	936	42	,	,	PUNCT
taxlaw-12356	936	43	https://apsto.org/individualdonorfaq	https://apsto.org/individualdonorfaq	PROPN
taxlaw-12356	937	1	[	[	X
taxlaw-12356	937	2	perma.cc/4xk3-ymkw	perma.cc/4xk3-ymkw	X
taxlaw-12356	937	3	]	]	X
taxlaw-12356	937	4	(	(	PUNCT
taxlaw-12356	937	5	“	"	PUNCT
taxlaw-12356	937	6	unfortunately	unfortunately	ADV
taxlaw-12356	937	7	,	,	PUNCT
taxlaw-12356	937	8	a	a	DET
taxlaw-12356	937	9	donor	donor	NOUN
taxlaw-12356	937	10	can	can	AUX
taxlaw-12356	937	11	not	not	PART
taxlaw-12356	937	12	claim	claim	VERB
taxlaw-12356	937	13	a	a	DET
taxlaw-12356	937	14	tax	tax	NOUN
taxlaw-12356	937	15	credit	credit	NOUN
taxlaw-12356	937	16	if	if	SCONJ
taxlaw-12356	937	17	the	the	DET
taxlaw-12356	937	18	donation	donation	NOUN
taxlaw-12356	937	19	benefits	benefit	VERB
taxlaw-12356	937	20	their	their	PRON
taxlaw-12356	937	21	own	own	ADJ
taxlaw-12356	937	22	dependent	dependent	NOUN
taxlaw-12356	937	23	or	or	CCONJ
taxlaw-12356	937	24	they	they	PRON
taxlaw-12356	937	25	‘	'	PUNCT
taxlaw-12356	937	26	swap	swap	NOUN
taxlaw-12356	937	27	’	'	PUNCT
taxlaw-12356	937	28	donations	donation	NOUN
taxlaw-12356	937	29	with	with	ADP
taxlaw-12356	937	30	other	other	ADJ
taxlaw-12356	937	31	parents	parent	NOUN
taxlaw-12356	937	32	.	.	PUNCT
taxlaw-12356	937	33	”	"	PUNCT
taxlaw-12356	937	34	)	)	PUNCT
taxlaw-12356	937	35	.	.	PUNCT
taxlaw-12356	938	1	columbia	columbia	PROPN
taxlaw-12356	938	2	journal	journal	PROPN
taxlaw-12356	938	3	of	of	ADP
taxlaw-12356	938	4	tax	tax	NOUN
taxlaw-12356	938	5	law	law	NOUN
taxlaw-12356	939	1	[	[	X
taxlaw-12356	939	2	vol	vol	NOUN
taxlaw-12356	939	3	:	:	PUNCT
taxlaw-12356	939	4	15:1	15:1	NUM
taxlaw-12356	939	5	112	112	NUM
taxlaw-12356	939	6	3	3	NUM
taxlaw-12356	939	7	.	.	PUNCT
taxlaw-12356	940	1	these	these	DET
taxlaw-12356	940	2	concerns	concern	NOUN
taxlaw-12356	940	3	show	show	VERB
taxlaw-12356	940	4	that	that	SCONJ
taxlaw-12356	940	5	tax	tax	NOUN
taxlaw-12356	940	6	credits	credit	NOUN
taxlaw-12356	940	7	are	be	AUX
taxlaw-12356	940	8	a	a	DET
taxlaw-12356	940	9	poor	poor	ADJ
taxlaw-12356	940	10	instrument	instrument	NOUN
taxlaw-12356	940	11	,	,	PUNCT
taxlaw-12356	940	12	regardless	regardless	ADV
taxlaw-12356	940	13	of	of	ADP
taxlaw-12356	940	14	a	a	DET
taxlaw-12356	940	15	state	state	NOUN
taxlaw-12356	940	16	’s	’s	PART
taxlaw-12356	940	17	reason	reason	NOUN
taxlaw-12356	940	18	for	for	ADP
taxlaw-12356	940	19	implementing	implement	VERB
taxlaw-12356	940	20	school	school	NOUN
taxlaw-12356	940	21	choice	choice	NOUN
taxlaw-12356	940	22	.	.	PUNCT
taxlaw-12356	941	1	the	the	DET
taxlaw-12356	941	2	flaws	flaw	NOUN
taxlaw-12356	941	3	outlined	outline	VERB
taxlaw-12356	941	4	above	above	ADP
taxlaw-12356	941	5	make	make	VERB
taxlaw-12356	941	6	tuition	tuition	NOUN
taxlaw-12356	941	7	tax	tax	NOUN
taxlaw-12356	941	8	credits	credit	NOUN
taxlaw-12356	941	9	a	a	DET
taxlaw-12356	941	10	poor	poor	ADJ
taxlaw-12356	941	11	mechanism	mechanism	NOUN
taxlaw-12356	941	12	for	for	ADP
taxlaw-12356	941	13	achieving	achieve	VERB
taxlaw-12356	941	14	the	the	DET
taxlaw-12356	941	15	goals	goal	NOUN
taxlaw-12356	941	16	of	of	ADP
taxlaw-12356	941	17	school	school	NOUN
taxlaw-12356	941	18	choice	choice	NOUN
taxlaw-12356	941	19	:	:	PUNCT
taxlaw-12356	941	20	equity	equity	NOUN
taxlaw-12356	941	21	,	,	PUNCT
taxlaw-12356	941	22	pure	pure	ADJ
taxlaw-12356	941	23	economic	economic	ADJ
taxlaw-12356	941	24	growth	growth	NOUN
taxlaw-12356	941	25	,	,	PUNCT
taxlaw-12356	941	26	and	and	CCONJ
taxlaw-12356	941	27	individual	individual	ADJ
taxlaw-12356	941	28	choice	choice	NOUN
taxlaw-12356	941	29	.	.	PUNCT
taxlaw-12356	942	1	below	below	ADV
taxlaw-12356	942	2	,	,	PUNCT
taxlaw-12356	942	3	we	we	PRON
taxlaw-12356	942	4	explore	explore	VERB
taxlaw-12356	942	5	the	the	DET
taxlaw-12356	942	6	reasons	reason	NOUN
taxlaw-12356	942	7	for	for	ADP
taxlaw-12356	942	8	this	this	PRON
taxlaw-12356	942	9	in	in	ADP
taxlaw-12356	942	10	greater	great	ADJ
taxlaw-12356	942	11	detail	detail	NOUN
taxlaw-12356	942	12	.	.	PUNCT
taxlaw-12356	943	1	a.	a.	NOUN
taxlaw-12356	943	2	equity	equity	NOUN
taxlaw-12356	943	3	this	this	PRON
taxlaw-12356	943	4	is	be	AUX
taxlaw-12356	943	5	most	most	ADV
taxlaw-12356	943	6	obvious	obvious	ADJ
taxlaw-12356	943	7	when	when	SCONJ
taxlaw-12356	943	8	it	it	PRON
taxlaw-12356	943	9	comes	come	VERB
taxlaw-12356	943	10	to	to	ADP
taxlaw-12356	943	11	the	the	DET
taxlaw-12356	943	12	goal	goal	NOUN
taxlaw-12356	943	13	of	of	ADP
taxlaw-12356	943	14	equity	equity	NOUN
taxlaw-12356	943	15	.	.	PUNCT
taxlaw-12356	944	1	as	as	SCONJ
taxlaw-12356	944	2	explained	explain	VERB
taxlaw-12356	944	3	above	above	ADV
taxlaw-12356	944	4	,	,	PUNCT
taxlaw-12356	944	5	schools	school	NOUN
taxlaw-12356	944	6	that	that	PRON
taxlaw-12356	944	7	have	have	VERB
taxlaw-12356	944	8	wealthier	wealthy	ADJ
taxlaw-12356	944	9	students	student	NOUN
taxlaw-12356	944	10	and	and	CCONJ
taxlaw-12356	944	11	that	that	PRON
taxlaw-12356	944	12	are	be	AUX
taxlaw-12356	944	13	more	more	ADV
taxlaw-12356	944	14	organized	organized	ADJ
taxlaw-12356	944	15	are	be	AUX
taxlaw-12356	944	16	in	in	ADP
taxlaw-12356	944	17	a	a	DET
taxlaw-12356	944	18	better	well	ADJ
taxlaw-12356	944	19	position	position	NOUN
taxlaw-12356	944	20	to	to	PART
taxlaw-12356	944	21	take	take	VERB
taxlaw-12356	944	22	advantage	advantage	NOUN
taxlaw-12356	944	23	of	of	ADP
taxlaw-12356	944	24	tuition	tuition	NOUN
taxlaw-12356	944	25	tax	tax	NOUN
taxlaw-12356	944	26	credits	credit	NOUN
taxlaw-12356	944	27	,	,	PUNCT
taxlaw-12356	944	28	within	within	ADP
taxlaw-12356	944	29	the	the	DET
taxlaw-12356	944	30	letter	letter	NOUN
taxlaw-12356	944	31	of	of	ADP
taxlaw-12356	944	32	the	the	DET
taxlaw-12356	944	33	law	law	NOUN
taxlaw-12356	944	34	or	or	CCONJ
taxlaw-12356	944	35	otherwise.187	otherwise.187	NUM
taxlaw-12356	944	36	whether	whether	SCONJ
taxlaw-12356	944	37	fraud	fraud	NOUN
taxlaw-12356	944	38	outright	outright	ADV
taxlaw-12356	944	39	violates	violate	VERB
taxlaw-12356	944	40	a	a	DET
taxlaw-12356	944	41	statute	statute	NOUN
taxlaw-12356	944	42	or	or	CCONJ
taxlaw-12356	944	43	exists	exist	VERB
taxlaw-12356	944	44	as	as	ADP
taxlaw-12356	944	45	an	an	DET
taxlaw-12356	944	46	undetectable	undetectable	ADJ
taxlaw-12356	944	47	wink	wink	NOUN
taxlaw-12356	944	48	-	-	PUNCT
taxlaw-12356	944	49	and	and	CCONJ
taxlaw-12356	944	50	-	-	PUNCT
taxlaw-12356	944	51	nod	nod	NOUN
taxlaw-12356	944	52	that	that	SCONJ
taxlaw-12356	944	53	tuition	tuition	NOUN
taxlaw-12356	944	54	will	will	AUX
taxlaw-12356	944	55	stay	stay	VERB
taxlaw-12356	944	56	low	low	ADJ
taxlaw-12356	944	57	if	if	SCONJ
taxlaw-12356	944	58	parents	parent	NOUN
taxlaw-12356	944	59	donate	donate	VERB
taxlaw-12356	944	60	,	,	PUNCT
taxlaw-12356	944	61	it	it	PRON
taxlaw-12356	944	62	is	be	AUX
taxlaw-12356	944	63	not	not	PART
taxlaw-12356	944	64	an	an	DET
taxlaw-12356	944	65	equitable	equitable	ADJ
taxlaw-12356	944	66	way	way	NOUN
taxlaw-12356	944	67	to	to	PART
taxlaw-12356	944	68	distribute	distribute	VERB
taxlaw-12356	944	69	resources	resource	NOUN
taxlaw-12356	944	70	.	.	PUNCT
taxlaw-12356	945	1	either	either	DET
taxlaw-12356	945	2	way	way	NOUN
taxlaw-12356	945	3	,	,	PUNCT
taxlaw-12356	945	4	schools	school	NOUN
taxlaw-12356	945	5	with	with	ADP
taxlaw-12356	945	6	wealthy	wealthy	ADJ
taxlaw-12356	945	7	populations	population	NOUN
taxlaw-12356	945	8	and	and	CCONJ
taxlaw-12356	945	9	organizational	organizational	ADJ
taxlaw-12356	945	10	chops	chop	NOUN
taxlaw-12356	945	11	can	can	AUX
taxlaw-12356	945	12	count	count	VERB
taxlaw-12356	945	13	on	on	ADP
taxlaw-12356	945	14	a	a	DET
taxlaw-12356	945	15	separate	separate	ADJ
taxlaw-12356	945	16	stream	stream	NOUN
taxlaw-12356	945	17	of	of	ADP
taxlaw-12356	945	18	revenue	revenue	NOUN
taxlaw-12356	945	19	coming	come	VERB
taxlaw-12356	945	20	from	from	ADP
taxlaw-12356	945	21	the	the	DET
taxlaw-12356	945	22	state	state	NOUN
taxlaw-12356	945	23	,	,	PUNCT
taxlaw-12356	945	24	whereas	whereas	SCONJ
taxlaw-12356	945	25	schools	school	NOUN
taxlaw-12356	945	26	serving	serve	VERB
taxlaw-12356	945	27	the	the	DET
taxlaw-12356	945	28	poor	poor	ADJ
taxlaw-12356	945	29	can	can	AUX
taxlaw-12356	945	30	not	not	PART
taxlaw-12356	945	31	.	.	PUNCT
taxlaw-12356	946	1	this	this	DET
taxlaw-12356	946	2	outcome	outcome	NOUN
taxlaw-12356	946	3	is	be	AUX
taxlaw-12356	946	4	exactly	exactly	ADV
taxlaw-12356	946	5	the	the	DET
taxlaw-12356	946	6	opposite	opposite	NOUN
taxlaw-12356	946	7	of	of	ADP
taxlaw-12356	946	8	the	the	DET
taxlaw-12356	946	9	equity	equity	NOUN
taxlaw-12356	946	10	sought	seek	VERB
taxlaw-12356	946	11	by	by	ADP
taxlaw-12356	946	12	school	school	NOUN
taxlaw-12356	946	13	choice	choice	NOUN
taxlaw-12356	946	14	proponents	proponent	NOUN
taxlaw-12356	946	15	.	.	PUNCT
taxlaw-12356	947	1	instead	instead	ADV
taxlaw-12356	947	2	of	of	ADP
taxlaw-12356	947	3	the	the	DET
taxlaw-12356	947	4	public	public	ADJ
taxlaw-12356	947	5	aid	aid	NOUN
taxlaw-12356	947	6	being	be	AUX
taxlaw-12356	947	7	directed	direct	VERB
taxlaw-12356	947	8	to	to	ADP
taxlaw-12356	947	9	the	the	DET
taxlaw-12356	947	10	private	private	ADJ
taxlaw-12356	947	11	schools	school	NOUN
taxlaw-12356	947	12	that	that	PRON
taxlaw-12356	947	13	need	need	VERB
taxlaw-12356	947	14	it	it	PRON
taxlaw-12356	947	15	the	the	DET
taxlaw-12356	947	16	most	most	ADJ
taxlaw-12356	947	17	,	,	PUNCT
taxlaw-12356	947	18	funds	fund	NOUN
taxlaw-12356	947	19	are	be	AUX
taxlaw-12356	947	20	disproportionately	disproportionately	ADV
taxlaw-12356	947	21	directed	direct	VERB
taxlaw-12356	947	22	to	to	ADP
taxlaw-12356	947	23	the	the	DET
taxlaw-12356	947	24	schools	school	NOUN
taxlaw-12356	947	25	and	and	CCONJ
taxlaw-12356	947	26	students	student	NOUN
taxlaw-12356	947	27	with	with	ADP
taxlaw-12356	947	28	more	more	ADJ
taxlaw-12356	947	29	wealth	wealth	NOUN
taxlaw-12356	947	30	than	than	ADP
taxlaw-12356	947	31	most	most	ADJ
taxlaw-12356	947	32	.	.	PUNCT
taxlaw-12356	948	1	if	if	SCONJ
taxlaw-12356	948	2	tax	tax	NOUN
taxlaw-12356	948	3	credits	credit	NOUN
taxlaw-12356	948	4	in	in	ADP
taxlaw-12356	948	5	their	their	PRON
taxlaw-12356	948	6	current	current	ADJ
taxlaw-12356	948	7	form	form	NOUN
taxlaw-12356	948	8	are	be	AUX
taxlaw-12356	948	9	the	the	DET
taxlaw-12356	948	10	only	only	ADJ
taxlaw-12356	948	11	option	option	NOUN
taxlaw-12356	948	12	,	,	PUNCT
taxlaw-12356	948	13	the	the	DET
taxlaw-12356	948	14	goal	goal	NOUN
taxlaw-12356	948	15	of	of	ADP
taxlaw-12356	948	16	equity	equity	NOUN
taxlaw-12356	948	17	would	would	AUX
taxlaw-12356	948	18	actually	actually	ADV
taxlaw-12356	948	19	be	be	AUX
taxlaw-12356	948	20	better	well	ADV
taxlaw-12356	948	21	served	serve	VERB
taxlaw-12356	948	22	by	by	ADP
taxlaw-12356	948	23	having	have	VERB
taxlaw-12356	948	24	no	no	DET
taxlaw-12356	948	25	aid	aid	NOUN
taxlaw-12356	948	26	to	to	ADP
taxlaw-12356	948	27	private	private	ADJ
taxlaw-12356	948	28	schools	school	NOUN
taxlaw-12356	948	29	at	at	ADV
taxlaw-12356	948	30	all	all	ADV
taxlaw-12356	948	31	.	.	PUNCT
taxlaw-12356	949	1	with	with	ADP
taxlaw-12356	949	2	no	no	DET
taxlaw-12356	949	3	aid	aid	NOUN
taxlaw-12356	949	4	,	,	PUNCT
taxlaw-12356	949	5	resources	resource	NOUN
taxlaw-12356	949	6	intended	intend	VERB
taxlaw-12356	949	7	for	for	ADP
taxlaw-12356	949	8	needy	needy	ADJ
taxlaw-12356	949	9	schools	school	NOUN
taxlaw-12356	949	10	would	would	AUX
taxlaw-12356	949	11	at	at	ADV
taxlaw-12356	949	12	least	least	ADJ
taxlaw-12356	949	13	not	not	PART
taxlaw-12356	949	14	be	be	AUX
taxlaw-12356	949	15	redirected	redirect	VERB
taxlaw-12356	949	16	toward	toward	ADP
taxlaw-12356	949	17	wealthy	wealthy	ADJ
taxlaw-12356	949	18	ones	one	NOUN
taxlaw-12356	949	19	.	.	PUNCT
taxlaw-12356	950	1	b.	b.	PROPN
taxlaw-12356	951	1	pure	pure	ADJ
taxlaw-12356	951	2	economic	economic	ADJ
taxlaw-12356	951	3	growth	growth	NOUN
taxlaw-12356	951	4	and	and	CCONJ
taxlaw-12356	951	5	freedom	freedom	NOUN
taxlaw-12356	951	6	of	of	ADP
taxlaw-12356	951	7	choice	choice	NOUN
taxlaw-12356	951	8	even	even	ADV
taxlaw-12356	951	9	if	if	SCONJ
taxlaw-12356	951	10	a	a	DET
taxlaw-12356	951	11	state	state	NOUN
taxlaw-12356	951	12	funds	fund	NOUN
taxlaw-12356	951	13	school	school	NOUN
taxlaw-12356	951	14	choice	choice	NOUN
taxlaw-12356	951	15	on	on	ADP
taxlaw-12356	951	16	a	a	DET
taxlaw-12356	951	17	purely	purely	ADV
taxlaw-12356	951	18	economic	economic	ADJ
taxlaw-12356	951	19	theory	theory	NOUN
taxlaw-12356	951	20	,	,	PUNCT
taxlaw-12356	951	21	without	without	ADP
taxlaw-12356	951	22	any	any	DET
taxlaw-12356	951	23	desire	desire	NOUN
taxlaw-12356	951	24	to	to	PART
taxlaw-12356	951	25	equitably	equitably	ADV
taxlaw-12356	951	26	distribute	distribute	VERB
taxlaw-12356	951	27	resources	resource	NOUN
taxlaw-12356	951	28	,	,	PUNCT
taxlaw-12356	951	29	tax	tax	NOUN
taxlaw-12356	951	30	credits	credit	NOUN
taxlaw-12356	951	31	remain	remain	VERB
taxlaw-12356	951	32	an	an	DET
taxlaw-12356	951	33	inferior	inferior	ADJ
taxlaw-12356	951	34	option	option	NOUN
taxlaw-12356	951	35	to	to	PART
taxlaw-12356	951	36	direct	direct	VERB
taxlaw-12356	951	37	funding	funding	NOUN
taxlaw-12356	951	38	.	.	PUNCT
taxlaw-12356	952	1	for	for	ADP
taxlaw-12356	952	2	the	the	DET
taxlaw-12356	952	3	reasons	reason	NOUN
taxlaw-12356	952	4	set	set	VERB
taxlaw-12356	952	5	out	out	ADP
taxlaw-12356	952	6	above	above	ADV
taxlaw-12356	952	7	,	,	PUNCT
taxlaw-12356	952	8	tax	tax	NOUN
taxlaw-12356	952	9	credits	credit	NOUN
taxlaw-12356	952	10	will	will	AUX
taxlaw-12356	952	11	only	only	ADV
taxlaw-12356	952	12	be	be	AUX
taxlaw-12356	952	13	available	available	ADJ
taxlaw-12356	952	14	to	to	ADP
taxlaw-12356	952	15	some	some	PRON
taxlaw-12356	952	16	of	of	ADP
taxlaw-12356	952	17	the	the	DET
taxlaw-12356	952	18	population	population	NOUN
taxlaw-12356	952	19	.	.	PUNCT
taxlaw-12356	953	1	if	if	SCONJ
taxlaw-12356	953	2	a	a	DET
taxlaw-12356	953	3	state	state	NOUN
taxlaw-12356	953	4	believes	believe	VERB
taxlaw-12356	953	5	that	that	SCONJ
taxlaw-12356	953	6	choice	choice	NOUN
taxlaw-12356	953	7	will	will	AUX
taxlaw-12356	953	8	foster	foster	VERB
taxlaw-12356	953	9	healthy	healthy	ADJ
taxlaw-12356	953	10	competition	competition	NOUN
taxlaw-12356	953	11	among	among	ADP
taxlaw-12356	953	12	schools	school	NOUN
taxlaw-12356	953	13	and	and	CCONJ
taxlaw-12356	953	14	allow	allow	VERB
taxlaw-12356	953	15	the	the	DET
taxlaw-12356	953	16	best	good	ADJ
taxlaw-12356	953	17	to	to	PART
taxlaw-12356	953	18	rise	rise	VERB
taxlaw-12356	953	19	to	to	ADP
taxlaw-12356	953	20	the	the	DET
taxlaw-12356	953	21	top	top	NOUN
taxlaw-12356	953	22	,	,	PUNCT
taxlaw-12356	953	23	that	that	SCONJ
taxlaw-12356	953	24	interest	interest	NOUN
taxlaw-12356	953	25	should	should	AUX
taxlaw-12356	953	26	be	be	AUX
taxlaw-12356	953	27	heightened	heighten	VERB
taxlaw-12356	953	28	for	for	ADP
taxlaw-12356	953	29	low	low	ADV
taxlaw-12356	953	30	-	-	PUNCT
taxlaw-12356	953	31	performing	perform	VERB
taxlaw-12356	953	32	schools	school	NOUN
taxlaw-12356	953	33	.	.	PUNCT
taxlaw-12356	954	1	using	use	VERB
taxlaw-12356	954	2	tax	tax	NOUN
taxlaw-12356	954	3	credits	credit	NOUN
taxlaw-12356	954	4	instead	instead	ADV
taxlaw-12356	954	5	of	of	ADP
taxlaw-12356	954	6	direct	direct	ADJ
taxlaw-12356	954	7	funding	funding	NOUN
taxlaw-12356	954	8	ensures	ensure	VERB
taxlaw-12356	954	9	that	that	SCONJ
taxlaw-12356	954	10	desired	desire	VERB
taxlaw-12356	954	11	effects	effect	NOUN
taxlaw-12356	954	12	are	be	AUX
taxlaw-12356	954	13	had	have	VERB
taxlaw-12356	954	14	only	only	ADV
taxlaw-12356	954	15	on	on	ADP
taxlaw-12356	954	16	schools	school	NOUN
taxlaw-12356	954	17	that	that	SCONJ
taxlaw-12356	954	18	1	1	X
taxlaw-12356	954	19	)	)	PUNCT
taxlaw-12356	954	20	serve	serve	VERB
taxlaw-12356	954	21	families	family	NOUN
taxlaw-12356	954	22	wealthy	wealthy	ADJ
taxlaw-12356	954	23	enough	enough	ADV
taxlaw-12356	954	24	to	to	PART
taxlaw-12356	954	25	pay	pay	VERB
taxlaw-12356	954	26	income	income	NOUN
taxlaw-12356	954	27	tax	tax	NOUN
taxlaw-12356	954	28	and	and	CCONJ
taxlaw-12356	954	29	2	2	NUM
taxlaw-12356	954	30	)	)	PUNCT
taxlaw-12356	954	31	are	be	AUX
taxlaw-12356	954	32	organized	organize	VERB
taxlaw-12356	954	33	enough	enough	ADV
taxlaw-12356	954	34	to	to	PART
taxlaw-12356	954	35	take	take	VERB
taxlaw-12356	954	36	advantage	advantage	NOUN
taxlaw-12356	954	37	of	of	ADP
taxlaw-12356	954	38	tax	tax	NOUN
taxlaw-12356	954	39	credits	credit	NOUN
taxlaw-12356	954	40	.	.	PUNCT
taxlaw-12356	955	1	economic	economic	ADJ
taxlaw-12356	955	2	competition	competition	NOUN
taxlaw-12356	955	3	already	already	ADV
taxlaw-12356	955	4	exists	exist	VERB
taxlaw-12356	955	5	in	in	ADP
taxlaw-12356	955	6	the	the	DET
taxlaw-12356	955	7	schools	school	NOUN
taxlaw-12356	955	8	where	where	SCONJ
taxlaw-12356	955	9	families	family	NOUN
taxlaw-12356	955	10	pay	pay	VERB
taxlaw-12356	955	11	sizeable	sizeable	ADJ
taxlaw-12356	955	12	tuition	tuition	NOUN
taxlaw-12356	955	13	;	;	PUNCT
taxlaw-12356	955	14	those	those	DET
taxlaw-12356	955	15	families	family	NOUN
taxlaw-12356	955	16	had	have	VERB
taxlaw-12356	955	17	school	school	NOUN
taxlaw-12356	955	18	choice	choice	NOUN
taxlaw-12356	955	19	regardless	regardless	ADV
taxlaw-12356	955	20	of	of	ADP
taxlaw-12356	955	21	government	government	NOUN
taxlaw-12356	955	22	funding	funding	NOUN
taxlaw-12356	955	23	,	,	PUNCT
taxlaw-12356	955	24	and	and	CCONJ
taxlaw-12356	955	25	they	they	PRON
taxlaw-12356	955	26	exercised	exercise	VERB
taxlaw-12356	955	27	it	it	PRON
taxlaw-12356	955	28	by	by	ADP
taxlaw-12356	955	29	choosing	choose	VERB
taxlaw-12356	955	30	a	a	DET
taxlaw-12356	955	31	certain	certain	ADJ
taxlaw-12356	955	32	private	private	ADJ
taxlaw-12356	955	33	school	school	NOUN
taxlaw-12356	955	34	.	.	PUNCT
taxlaw-12356	956	1	to	to	PART
taxlaw-12356	956	2	truly	truly	ADV
taxlaw-12356	956	3	foster	foster	VERB
taxlaw-12356	956	4	competition	competition	NOUN
taxlaw-12356	956	5	among	among	ADP
taxlaw-12356	956	6	schools	school	NOUN
taxlaw-12356	956	7	,	,	PUNCT
taxlaw-12356	956	8	school	school	NOUN
taxlaw-12356	956	9	choice	choice	NOUN
taxlaw-12356	956	10	must	must	AUX
taxlaw-12356	956	11	create	create	VERB
taxlaw-12356	956	12	a	a	DET
taxlaw-12356	956	13	choice	choice	NOUN
taxlaw-12356	956	14	where	where	SCONJ
taxlaw-12356	956	15	there	there	PRON
taxlaw-12356	956	16	was	be	VERB
taxlaw-12356	956	17	not	not	PART
taxlaw-12356	956	18	one	one	NUM
taxlaw-12356	956	19	before	before	ADV
taxlaw-12356	956	20	.	.	PUNCT
taxlaw-12356	957	1	when	when	SCONJ
taxlaw-12356	957	2	it	it	PRON
taxlaw-12356	957	3	comes	come	VERB
taxlaw-12356	957	4	to	to	ADP
taxlaw-12356	957	5	pressuring	pressure	VERB
taxlaw-12356	957	6	public	public	ADJ
taxlaw-12356	957	7	schools	school	NOUN
taxlaw-12356	957	8	to	to	PART
taxlaw-12356	957	9	improve	improve	VERB
taxlaw-12356	957	10	,	,	PUNCT
taxlaw-12356	957	11	this	this	PRON
taxlaw-12356	957	12	means	mean	VERB
taxlaw-12356	957	13	giving	give	VERB
taxlaw-12356	957	14	a	a	DET
taxlaw-12356	957	15	meaningful	meaningful	ADJ
taxlaw-12356	957	16	choice	choice	NOUN
taxlaw-12356	957	17	to	to	ADP
taxlaw-12356	957	18	students	student	NOUN
taxlaw-12356	957	19	who	who	PRON
taxlaw-12356	957	20	previously	previously	ADV
taxlaw-12356	957	21	only	only	ADV
taxlaw-12356	957	22	187	187	NUM
taxlaw-12356	957	23	recent	recent	ADJ
taxlaw-12356	957	24	reports	report	NOUN
taxlaw-12356	957	25	note	note	VERB
taxlaw-12356	957	26	that	that	SCONJ
taxlaw-12356	957	27	yeshiva	yeshiva	NOUN
taxlaw-12356	957	28	schools	school	NOUN
taxlaw-12356	957	29	have	have	VERB
taxlaw-12356	957	30	other	other	ADJ
taxlaw-12356	957	31	sources	source	NOUN
taxlaw-12356	957	32	of	of	ADP
taxlaw-12356	957	33	public	public	ADJ
taxlaw-12356	957	34	funding	funding	NOUN
taxlaw-12356	957	35	.	.	PUNCT
taxlaw-12356	958	1	see	see	VERB
taxlaw-12356	958	2	brian	brian	PROPN
taxlaw-12356	958	3	m.	m.	PROPN
taxlaw-12356	958	4	rosenthal	rosenthal	PROPN
taxlaw-12356	958	5	,	,	PUNCT
taxlaw-12356	958	6	how	how	SCONJ
taxlaw-12356	958	7	hasidic	hasidic	ADJ
taxlaw-12356	958	8	schools	school	NOUN
taxlaw-12356	958	9	reaped	reap	VERB
taxlaw-12356	958	10	a	a	DET
taxlaw-12356	958	11	windfall	windfall	NOUN
taxlaw-12356	958	12	of	of	ADP
taxlaw-12356	958	13	special	special	ADJ
taxlaw-12356	958	14	education	education	NOUN
taxlaw-12356	958	15	funding	funding	NOUN
taxlaw-12356	958	16	,	,	PUNCT
taxlaw-12356	958	17	n.y	n.y	PROPN
taxlaw-12356	958	18	.	.	PROPN
taxlaw-12356	958	19	times	times	PROPN
taxlaw-12356	958	20	(	(	PUNCT
taxlaw-12356	958	21	dec	dec	PROPN
taxlaw-12356	958	22	.	.	PROPN
taxlaw-12356	958	23	30	30	NUM
taxlaw-12356	958	24	,	,	PUNCT
taxlaw-12356	958	25	2022	2022	NUM
taxlaw-12356	958	26	)	)	PUNCT
taxlaw-12356	958	27	,	,	PUNCT
taxlaw-12356	958	28	https://www.nytimes.com/2022/12/29/nyregion/hasidic-orthodox-jewish-special-e	https://www.nytimes.com/2022/12/29/nyregion/hasidic-orthodox-jewish-special-e	PROPN
taxlaw-12356	958	29	ducation.html	ducation.html	PROPN
taxlaw-12356	958	30	[	[	X
taxlaw-12356	958	31	perma.cc/k2js-653r	perma.cc/k2js-653r	NOUN
taxlaw-12356	958	32	]	]	X
taxlaw-12356	958	33	;	;	PUNCT
taxlaw-12356	958	34	eliza	eliza	PROPN
taxlaw-12356	958	35	shapiro	shapiro	PROPN
taxlaw-12356	958	36	&	&	CCONJ
taxlaw-12356	958	37	brian	brian	PROPN
taxlaw-12356	958	38	m.	m.	PROPN
taxlaw-12356	958	39	rosenthal	rosenthal	PROPN
taxlaw-12356	958	40	,	,	PUNCT
taxlaw-12356	958	41	in	in	ADP
taxlaw-12356	958	42	hasidic	hasidic	ADJ
taxlaw-12356	958	43	enclaves	enclave	NOUN
taxlaw-12356	958	44	,	,	PUNCT
taxlaw-12356	958	45	failing	fail	VERB
taxlaw-12356	958	46	private	private	ADJ
taxlaw-12356	958	47	schools	school	NOUN
taxlaw-12356	958	48	flush	flush	ADJ
taxlaw-12356	958	49	with	with	ADP
taxlaw-12356	958	50	public	public	ADJ
taxlaw-12356	958	51	money	money	NOUN
taxlaw-12356	958	52	,	,	PUNCT
taxlaw-12356	958	53	n.y	n.y	PROPN
taxlaw-12356	958	54	.	.	PROPN
taxlaw-12356	958	55	times	times	PROPN
taxlaw-12356	958	56	(	(	PUNCT
taxlaw-12356	958	57	sept	sept	PROPN
taxlaw-12356	958	58	.	.	PROPN
taxlaw-12356	958	59	12	12	NUM
taxlaw-12356	958	60	,	,	PUNCT
taxlaw-12356	958	61	2022	2022	NUM
taxlaw-12356	958	62	)	)	PUNCT
taxlaw-12356	958	63	,	,	PUNCT
taxlaw-12356	958	64	https://www.nytim	https://www.nytim	PROPN
taxlaw-12356	958	65	es.com/2022/09/11/nyregion/hasidic-yeshivas-schools-new-york.html	es.com/2022/09/11/nyregion/hasidic-yeshivas-schools-new-york.html	PROPN
taxlaw-12356	959	1	[	[	X
taxlaw-12356	959	2	perma.cc/gxq6-j44a	perma.cc/gxq6-j44a	X
taxlaw-12356	959	3	]	]	X
taxlaw-12356	959	4	;	;	PUNCT
taxlaw-12356	959	5	brian	brian	PROPN
taxlaw-12356	959	6	m.	m.	PROPN
taxlaw-12356	959	7	rosenthal	rosenthal	PROPN
taxlaw-12356	959	8	&	&	CCONJ
taxlaw-12356	959	9	eliza	eliza	PROPN
taxlaw-12356	959	10	shapiro	shapiro	PROPN
taxlaw-12356	959	11	,	,	PUNCT
taxlaw-12356	959	12	hasidic	hasidic	ADJ
taxlaw-12356	959	13	school	school	NOUN
taxlaw-12356	959	14	to	to	PART
taxlaw-12356	959	15	pay	pay	VERB
taxlaw-12356	959	16	$	$	SYM
taxlaw-12356	959	17	8	8	NUM
taxlaw-12356	959	18	million	million	NUM
taxlaw-12356	959	19	after	after	ADP
taxlaw-12356	959	20	admitting	admit	VERB
taxlaw-12356	959	21	to	to	ADP
taxlaw-12356	959	22	widespread	widespread	ADJ
taxlaw-12356	959	23	fraud	fraud	NOUN
taxlaw-12356	959	24	,	,	PUNCT
taxlaw-12356	959	25	n.y	n.y	PROPN
taxlaw-12356	959	26	.	.	PROPN
taxlaw-12356	959	27	times	times	PROPN
taxlaw-12356	959	28	(	(	PUNCT
taxlaw-12356	959	29	oct	oct	PROPN
taxlaw-12356	959	30	.	.	PROPN
taxlaw-12356	959	31	12	12	NUM
taxlaw-12356	959	32	,	,	PUNCT
taxlaw-12356	959	33	2022	2022	NUM
taxlaw-12356	959	34	)	)	PUNCT
taxlaw-12356	959	35	,	,	PUNCT
taxlaw-12356	959	36	https://www.nytimes.com/2022/10/24/nyregion/ha	https://www.nytimes.com/2022/10/24/nyregion/ha	NOUN
taxlaw-12356	959	37	sidic-yeshiva-fraud-central-united-talmudical-academy.html	sidic-yeshiva-fraud-central-united-talmudical-academy.html	NUM
taxlaw-12356	959	38	[	[	X
taxlaw-12356	959	39	perma.cc/q9e6-jbhx	perma.cc/q9e6-jbhx	NOUN
taxlaw-12356	959	40	]	]	PUNCT
taxlaw-12356	959	41	.	.	PUNCT
taxlaw-12356	960	1	legal	legal	ADJ
taxlaw-12356	960	2	or	or	CCONJ
taxlaw-12356	960	3	otherwise	otherwise	ADV
taxlaw-12356	960	4	,	,	PUNCT
taxlaw-12356	960	5	it	it	PRON
taxlaw-12356	960	6	takes	take	VERB
taxlaw-12356	960	7	institutional	institutional	ADJ
taxlaw-12356	960	8	infrastructure	infrastructure	NOUN
taxlaw-12356	960	9	to	to	PART
taxlaw-12356	960	10	benefit	benefit	VERB
taxlaw-12356	960	11	from	from	ADP
taxlaw-12356	960	12	public	public	ADJ
taxlaw-12356	960	13	funds	fund	NOUN
taxlaw-12356	960	14	.	.	PUNCT
taxlaw-12356	961	1	2023	2023	NUM
taxlaw-12356	961	2	]	]	PUNCT
taxlaw-12356	961	3	the	the	DET
taxlaw-12356	961	4	worst	bad	ADJ
taxlaw-12356	961	5	choice	choice	NOUN
taxlaw-12356	961	6	for	for	ADP
taxlaw-12356	961	7	school	school	NOUN
taxlaw-12356	961	8	choice	choice	NOUN
taxlaw-12356	961	9	113	113	NUM
taxlaw-12356	961	10	had	have	VERB
taxlaw-12356	961	11	the	the	DET
taxlaw-12356	961	12	option	option	NOUN
taxlaw-12356	961	13	of	of	ADP
taxlaw-12356	961	14	public	public	ADJ
taxlaw-12356	961	15	school	school	NOUN
taxlaw-12356	961	16	.	.	PUNCT
taxlaw-12356	962	1	healthy	healthy	ADJ
taxlaw-12356	962	2	economic	economic	ADJ
taxlaw-12356	962	3	competition	competition	NOUN
taxlaw-12356	962	4	is	be	AUX
taxlaw-12356	962	5	also	also	ADV
taxlaw-12356	962	6	still	still	ADV
taxlaw-12356	962	7	needed	need	VERB
taxlaw-12356	962	8	among	among	ADP
taxlaw-12356	962	9	struggling	struggle	VERB
taxlaw-12356	962	10	low	low	ADJ
taxlaw-12356	962	11	-	-	PUNCT
taxlaw-12356	962	12	income	income	NOUN
taxlaw-12356	962	13	private	private	ADJ
taxlaw-12356	962	14	schools	school	NOUN
taxlaw-12356	962	15	,	,	PUNCT
taxlaw-12356	962	16	which	which	PRON
taxlaw-12356	962	17	are	be	AUX
taxlaw-12356	962	18	not	not	PART
taxlaw-12356	962	19	well	well	ADV
taxlaw-12356	962	20	set	set	VERB
taxlaw-12356	962	21	up	up	ADP
taxlaw-12356	962	22	to	to	PART
taxlaw-12356	962	23	benefit	benefit	VERB
taxlaw-12356	962	24	from	from	ADP
taxlaw-12356	962	25	tax	tax	NOUN
taxlaw-12356	962	26	credits	credit	NOUN
taxlaw-12356	962	27	.	.	PUNCT
taxlaw-12356	963	1	if	if	SCONJ
taxlaw-12356	963	2	a	a	DET
taxlaw-12356	963	3	state	state	NOUN
taxlaw-12356	963	4	wants	want	VERB
taxlaw-12356	963	5	those	those	DET
taxlaw-12356	963	6	schools	school	NOUN
taxlaw-12356	963	7	to	to	PART
taxlaw-12356	963	8	improve	improve	VERB
taxlaw-12356	963	9	by	by	ADP
taxlaw-12356	963	10	competing	compete	VERB
taxlaw-12356	963	11	for	for	ADP
taxlaw-12356	963	12	government	government	NOUN
taxlaw-12356	963	13	money	money	NOUN
taxlaw-12356	963	14	,	,	PUNCT
taxlaw-12356	963	15	it	it	PRON
taxlaw-12356	963	16	should	should	AUX
taxlaw-12356	963	17	concentrate	concentrate	VERB
taxlaw-12356	963	18	that	that	DET
taxlaw-12356	963	19	money	money	NOUN
taxlaw-12356	963	20	on	on	ADP
taxlaw-12356	963	21	low	low	ADV
taxlaw-12356	963	22	-	-	PUNCT
taxlaw-12356	963	23	performing	perform	VERB
taxlaw-12356	963	24	schools	school	NOUN
taxlaw-12356	963	25	that	that	PRON
taxlaw-12356	963	26	both	both	PRON
taxlaw-12356	963	27	need	need	VERB
taxlaw-12356	963	28	to	to	PART
taxlaw-12356	963	29	improve	improve	VERB
taxlaw-12356	963	30	and	and	CCONJ
taxlaw-12356	963	31	need	need	VERB
taxlaw-12356	963	32	the	the	DET
taxlaw-12356	963	33	money	money	NOUN
taxlaw-12356	963	34	.	.	PUNCT
taxlaw-12356	964	1	tax	tax	NOUN
taxlaw-12356	964	2	credits	credit	NOUN
taxlaw-12356	964	3	do	do	VERB
taxlaw-12356	964	4	the	the	DET
taxlaw-12356	964	5	opposite	opposite	NOUN
taxlaw-12356	964	6	.	.	PUNCT
taxlaw-12356	965	1	this	this	PRON
taxlaw-12356	965	2	is	be	AUX
taxlaw-12356	965	3	also	also	ADV
taxlaw-12356	965	4	the	the	DET
taxlaw-12356	965	5	reason	reason	NOUN
taxlaw-12356	965	6	that	that	PRON
taxlaw-12356	965	7	tax	tax	NOUN
taxlaw-12356	965	8	credits	credit	NOUN
taxlaw-12356	965	9	do	do	AUX
taxlaw-12356	965	10	not	not	PART
taxlaw-12356	965	11	serve	serve	VERB
taxlaw-12356	965	12	the	the	DET
taxlaw-12356	965	13	goal	goal	NOUN
taxlaw-12356	965	14	of	of	ADP
taxlaw-12356	965	15	individual	individual	ADJ
taxlaw-12356	965	16	freedom	freedom	NOUN
taxlaw-12356	965	17	of	of	ADP
taxlaw-12356	965	18	choice	choice	NOUN
taxlaw-12356	965	19	—	—	PUNCT
taxlaw-12356	965	20	they	they	PRON
taxlaw-12356	965	21	only	only	ADV
taxlaw-12356	965	22	actually	actually	ADV
taxlaw-12356	965	23	create	create	VERB
taxlaw-12356	965	24	choice	choice	NOUN
taxlaw-12356	965	25	for	for	ADP
taxlaw-12356	965	26	people	people	NOUN
taxlaw-12356	965	27	within	within	ADP
taxlaw-12356	965	28	a	a	DET
taxlaw-12356	965	29	certain	certain	ADJ
taxlaw-12356	965	30	tier	tier	NOUN
taxlaw-12356	965	31	of	of	ADP
taxlaw-12356	965	32	wealth	wealth	NOUN
taxlaw-12356	965	33	.	.	PUNCT
taxlaw-12356	966	1	consider	consider	VERB
taxlaw-12356	966	2	georgia	georgia	PROPN
taxlaw-12356	966	3	’s	’s	PART
taxlaw-12356	966	4	or	or	CCONJ
taxlaw-12356	966	5	arizona	arizona	PROPN
taxlaw-12356	966	6	’s	’s	PART
taxlaw-12356	966	7	system	system	NOUN
taxlaw-12356	966	8	,	,	PUNCT
taxlaw-12356	966	9	for	for	ADP
taxlaw-12356	966	10	instance	instance	NOUN
taxlaw-12356	966	11	,	,	PUNCT
taxlaw-12356	966	12	in	in	ADP
taxlaw-12356	966	13	which	which	PRON
taxlaw-12356	966	14	donors	donor	NOUN
taxlaw-12356	966	15	can	can	AUX
taxlaw-12356	966	16	direct	direct	VERB
taxlaw-12356	966	17	their	their	PRON
taxlaw-12356	966	18	donations	donation	NOUN
taxlaw-12356	966	19	to	to	ADP
taxlaw-12356	966	20	a	a	DET
taxlaw-12356	966	21	school	school	NOUN
taxlaw-12356	966	22	that	that	PRON
taxlaw-12356	966	23	their	their	PRON
taxlaw-12356	966	24	children	child	NOUN
taxlaw-12356	966	25	already	already	ADV
taxlaw-12356	966	26	attend	attend	VERB
taxlaw-12356	966	27	.	.	PUNCT
taxlaw-12356	967	1	the	the	DET
taxlaw-12356	967	2	donor	donor	NOUN
taxlaw-12356	967	3	taking	take	VERB
taxlaw-12356	967	4	advantage	advantage	NOUN
taxlaw-12356	967	5	of	of	ADP
taxlaw-12356	967	6	the	the	DET
taxlaw-12356	967	7	tax	tax	NOUN
taxlaw-12356	967	8	credit	credit	NOUN
taxlaw-12356	967	9	already	already	ADV
taxlaw-12356	967	10	attends	attend	VERB
taxlaw-12356	967	11	that	that	DET
taxlaw-12356	967	12	school	school	NOUN
taxlaw-12356	967	13	and	and	CCONJ
taxlaw-12356	967	14	pays	pay	VERB
taxlaw-12356	967	15	tuition	tuition	NOUN
taxlaw-12356	967	16	.	.	PUNCT
taxlaw-12356	968	1	the	the	DET
taxlaw-12356	968	2	donation	donation	NOUN
taxlaw-12356	968	3	through	through	ADP
taxlaw-12356	968	4	the	the	DET
taxlaw-12356	968	5	tax	tax	NOUN
taxlaw-12356	968	6	credit	credit	NOUN
taxlaw-12356	968	7	does	do	AUX
taxlaw-12356	968	8	not	not	PART
taxlaw-12356	968	9	necessitate	necessitate	ADJ
taxlaw-12356	968	10	that	that	SCONJ
taxlaw-12356	968	11	someone	someone	PRON
taxlaw-12356	968	12	from	from	ADP
taxlaw-12356	968	13	a	a	DET
taxlaw-12356	968	14	lowperforming	lowperforme	VERB
taxlaw-12356	968	15	private	private	ADJ
taxlaw-12356	968	16	school	school	NOUN
taxlaw-12356	968	17	will	will	AUX
taxlaw-12356	968	18	transfer	transfer	VERB
taxlaw-12356	968	19	into	into	ADP
taxlaw-12356	968	20	the	the	DET
taxlaw-12356	968	21	school	school	NOUN
taxlaw-12356	968	22	that	that	PRON
taxlaw-12356	968	23	received	receive	VERB
taxlaw-12356	968	24	the	the	DET
taxlaw-12356	968	25	donation	donation	NOUN
taxlaw-12356	968	26	.	.	PUNCT
taxlaw-12356	969	1	the	the	DET
taxlaw-12356	969	2	school	school	NOUN
taxlaw-12356	969	3	that	that	PRON
taxlaw-12356	969	4	received	receive	VERB
taxlaw-12356	969	5	the	the	DET
taxlaw-12356	969	6	donation	donation	NOUN
taxlaw-12356	969	7	might	might	AUX
taxlaw-12356	969	8	direct	direct	VERB
taxlaw-12356	969	9	those	those	DET
taxlaw-12356	969	10	funds	fund	NOUN
taxlaw-12356	969	11	toward	toward	ADP
taxlaw-12356	969	12	financial	financial	ADJ
taxlaw-12356	969	13	aid	aid	NOUN
taxlaw-12356	969	14	for	for	ADP
taxlaw-12356	969	15	existing	exist	VERB
taxlaw-12356	969	16	students	student	NOUN
taxlaw-12356	969	17	.	.	PUNCT
taxlaw-12356	970	1	a	a	DET
taxlaw-12356	970	2	poor	poor	ADJ
taxlaw-12356	970	3	private	private	ADJ
taxlaw-12356	970	4	school	school	NOUN
taxlaw-12356	970	5	may	may	AUX
taxlaw-12356	970	6	provide	provide	VERB
taxlaw-12356	970	7	a	a	DET
taxlaw-12356	970	8	high	high	ADJ
taxlaw-12356	970	9	-	-	PUNCT
taxlaw-12356	970	10	quality	quality	NOUN
taxlaw-12356	970	11	education	education	NOUN
taxlaw-12356	970	12	,	,	PUNCT
taxlaw-12356	970	13	but	but	CCONJ
taxlaw-12356	970	14	because	because	SCONJ
taxlaw-12356	970	15	of	of	ADP
taxlaw-12356	970	16	the	the	DET
taxlaw-12356	970	17	families	family	NOUN
taxlaw-12356	970	18	it	it	PRON
taxlaw-12356	970	19	serves	serve	VERB
taxlaw-12356	970	20	,	,	PUNCT
taxlaw-12356	970	21	it	it	PRON
taxlaw-12356	970	22	does	do	AUX
taxlaw-12356	970	23	not	not	PART
taxlaw-12356	970	24	stand	stand	VERB
taxlaw-12356	970	25	to	to	PART
taxlaw-12356	970	26	benefit	benefit	VERB
taxlaw-12356	970	27	from	from	ADP
taxlaw-12356	970	28	tax	tax	NOUN
taxlaw-12356	970	29	credits	credit	NOUN
taxlaw-12356	970	30	.	.	PUNCT
taxlaw-12356	971	1	in	in	ADP
taxlaw-12356	971	2	short	short	ADJ
taxlaw-12356	971	3	,	,	PUNCT
taxlaw-12356	971	4	the	the	DET
taxlaw-12356	971	5	purely	purely	ADV
taxlaw-12356	971	6	economic	economic	ADJ
taxlaw-12356	971	7	theory	theory	NOUN
taxlaw-12356	971	8	is	be	AUX
taxlaw-12356	971	9	not	not	PART
taxlaw-12356	971	10	served	serve	VERB
taxlaw-12356	971	11	by	by	ADP
taxlaw-12356	971	12	tax	tax	NOUN
taxlaw-12356	971	13	credits	credit	NOUN
taxlaw-12356	971	14	because	because	SCONJ
taxlaw-12356	971	15	its	its	PRON
taxlaw-12356	971	16	effects	effect	NOUN
taxlaw-12356	971	17	are	be	AUX
taxlaw-12356	971	18	focused	focus	VERB
taxlaw-12356	971	19	on	on	ADP
taxlaw-12356	971	20	one	one	NUM
taxlaw-12356	971	21	specific	specific	ADJ
taxlaw-12356	971	22	area	area	NOUN
taxlaw-12356	971	23	,	,	PUNCT
taxlaw-12356	971	24	which	which	PRON
taxlaw-12356	971	25	already	already	ADV
taxlaw-12356	971	26	enjoys	enjoy	VERB
taxlaw-12356	971	27	a	a	DET
taxlaw-12356	971	28	healthy	healthy	ADJ
taxlaw-12356	971	29	level	level	NOUN
taxlaw-12356	971	30	of	of	ADP
taxlaw-12356	971	31	competition	competition	NOUN
taxlaw-12356	971	32	.	.	PUNCT
taxlaw-12356	972	1	another	another	DET
taxlaw-12356	972	2	reason	reason	NOUN
taxlaw-12356	972	3	that	that	PRON
taxlaw-12356	972	4	tax	tax	NOUN
taxlaw-12356	972	5	credits	credit	NOUN
taxlaw-12356	972	6	do	do	AUX
taxlaw-12356	972	7	not	not	PART
taxlaw-12356	972	8	foster	foster	VERB
taxlaw-12356	972	9	economic	economic	ADJ
taxlaw-12356	972	10	competition	competition	NOUN
taxlaw-12356	972	11	is	be	AUX
taxlaw-12356	972	12	the	the	DET
taxlaw-12356	972	13	very	very	ADJ
taxlaw-12356	972	14	problem	problem	NOUN
taxlaw-12356	972	15	that	that	SCONJ
taxlaw-12356	972	16	milton	milton	PROPN
taxlaw-12356	972	17	friedman	friedman	PROPN
taxlaw-12356	972	18	anticipated	anticipate	VERB
taxlaw-12356	972	19	:	:	PUNCT
taxlaw-12356	972	20	a	a	DET
taxlaw-12356	972	21	lack	lack	NOUN
taxlaw-12356	972	22	of	of	ADP
taxlaw-12356	972	23	regulation	regulation	NOUN
taxlaw-12356	972	24	and	and	CCONJ
taxlaw-12356	972	25	states	state	NOUN
taxlaw-12356	972	26	’	'	PUNCT
taxlaw-12356	972	27	inability	inability	NOUN
taxlaw-12356	972	28	to	to	PART
taxlaw-12356	972	29	ensure	ensure	VERB
taxlaw-12356	972	30	that	that	SCONJ
taxlaw-12356	972	31	schools	school	NOUN
taxlaw-12356	972	32	actually	actually	ADV
taxlaw-12356	972	33	spend	spend	VERB
taxlaw-12356	972	34	designated	designate	VERB
taxlaw-12356	972	35	funds	fund	NOUN
taxlaw-12356	972	36	the	the	DET
taxlaw-12356	972	37	way	way	NOUN
taxlaw-12356	972	38	they	they	PRON
taxlaw-12356	972	39	are	be	AUX
taxlaw-12356	972	40	allowed	allow	VERB
taxlaw-12356	972	41	to	to	PART
taxlaw-12356	972	42	.	.	PUNCT
taxlaw-12356	973	1	the	the	DET
taxlaw-12356	973	2	administrative	administrative	ADJ
taxlaw-12356	973	3	issues	issue	NOUN
taxlaw-12356	973	4	outlined	outline	VERB
taxlaw-12356	973	5	above	above	ADV
taxlaw-12356	973	6	are	be	AUX
taxlaw-12356	973	7	a	a	DET
taxlaw-12356	973	8	direct	direct	ADJ
taxlaw-12356	973	9	result	result	NOUN
taxlaw-12356	973	10	of	of	ADP
taxlaw-12356	973	11	states	state	NOUN
taxlaw-12356	973	12	’	'	PUNCT
taxlaw-12356	973	13	beliefs	belief	NOUN
taxlaw-12356	973	14	that	that	SCONJ
taxlaw-12356	973	15	they	they	PRON
taxlaw-12356	973	16	were	be	AUX
taxlaw-12356	973	17	not	not	PART
taxlaw-12356	973	18	permitted	permit	VERB
taxlaw-12356	973	19	to	to	PART
taxlaw-12356	973	20	fund	fund	VERB
taxlaw-12356	973	21	religious	religious	ADJ
taxlaw-12356	973	22	education	education	NOUN
taxlaw-12356	973	23	.	.	PUNCT
taxlaw-12356	974	1	they	they	PRON
taxlaw-12356	974	2	also	also	ADV
taxlaw-12356	974	3	show	show	VERB
taxlaw-12356	974	4	how	how	SCONJ
taxlaw-12356	974	5	instead	instead	ADV
taxlaw-12356	974	6	of	of	ADP
taxlaw-12356	974	7	addressing	address	VERB
taxlaw-12356	974	8	the	the	DET
taxlaw-12356	974	9	concern	concern	NOUN
taxlaw-12356	974	10	that	that	SCONJ
taxlaw-12356	974	11	states	state	NOUN
taxlaw-12356	974	12	would	would	AUX
taxlaw-12356	974	13	not	not	PART
taxlaw-12356	974	14	be	be	AUX
taxlaw-12356	974	15	able	able	ADJ
taxlaw-12356	974	16	to	to	PART
taxlaw-12356	974	17	regulate	regulate	VERB
taxlaw-12356	974	18	money	money	NOUN
taxlaw-12356	974	19	allocated	allocate	VERB
taxlaw-12356	974	20	to	to	ADP
taxlaw-12356	974	21	private	private	ADJ
taxlaw-12356	974	22	parties	party	NOUN
taxlaw-12356	974	23	for	for	ADP
taxlaw-12356	974	24	education	education	NOUN
taxlaw-12356	974	25	,	,	PUNCT
taxlaw-12356	974	26	they	they	PRON
taxlaw-12356	974	27	exacerbate	exacerbate	VERB
taxlaw-12356	974	28	it	it	PRON
taxlaw-12356	974	29	.	.	PUNCT
taxlaw-12356	975	1	c.	c.	NOUN
taxlaw-12356	975	2	inefficiency	inefficiency	NOUN
taxlaw-12356	975	3	the	the	DET
taxlaw-12356	975	4	tax	tax	NOUN
taxlaw-12356	975	5	credit	credit	NOUN
taxlaw-12356	975	6	structure	structure	NOUN
taxlaw-12356	975	7	also	also	ADV
taxlaw-12356	975	8	means	mean	VERB
taxlaw-12356	975	9	that	that	SCONJ
taxlaw-12356	975	10	some	some	DET
taxlaw-12356	975	11	donated	donated	ADJ
taxlaw-12356	975	12	money	money	NOUN
taxlaw-12356	975	13	will	will	AUX
taxlaw-12356	975	14	go	go	VERB
taxlaw-12356	975	15	to	to	ADP
taxlaw-12356	975	16	a	a	DET
taxlaw-12356	975	17	scholarship	scholarship	NOUN
taxlaw-12356	975	18	organization	organization	NOUN
taxlaw-12356	975	19	’s	’s	PART
taxlaw-12356	975	20	operating	operating	NOUN
taxlaw-12356	975	21	costs	cost	NOUN
taxlaw-12356	975	22	instead	instead	ADV
taxlaw-12356	975	23	of	of	ADP
taxlaw-12356	975	24	to	to	ADP
taxlaw-12356	975	25	actual	actual	ADJ
taxlaw-12356	975	26	scholarships	scholarship	NOUN
taxlaw-12356	975	27	.	.	PUNCT
taxlaw-12356	976	1	as	as	ADP
taxlaw-12356	976	2	the	the	DET
taxlaw-12356	976	3	number	number	NOUN
taxlaw-12356	976	4	of	of	ADP
taxlaw-12356	976	5	scholarship	scholarship	NOUN
taxlaw-12356	976	6	organizations	organization	NOUN
taxlaw-12356	976	7	increases	increase	NOUN
taxlaw-12356	976	8	,	,	PUNCT
taxlaw-12356	976	9	so	so	ADV
taxlaw-12356	976	10	does	do	AUX
taxlaw-12356	976	11	the	the	DET
taxlaw-12356	976	12	amount	amount	NOUN
taxlaw-12356	976	13	of	of	ADP
taxlaw-12356	976	14	money	money	NOUN
taxlaw-12356	976	15	lost	lose	VERB
taxlaw-12356	976	16	to	to	ADP
taxlaw-12356	976	17	overhead.188	overhead.188	PROPN
taxlaw-12356	976	18	in	in	ADP
taxlaw-12356	976	19	georgia	georgia	PROPN
taxlaw-12356	976	20	,	,	PUNCT
taxlaw-12356	976	21	for	for	ADP
taxlaw-12356	976	22	example	example	NOUN
taxlaw-12356	976	23	,	,	PUNCT
taxlaw-12356	976	24	scholarship	scholarship	NOUN
taxlaw-12356	976	25	organizations	organization	NOUN
taxlaw-12356	976	26	must	must	AUX
taxlaw-12356	976	27	use	use	VERB
taxlaw-12356	976	28	at	at	ADV
taxlaw-12356	976	29	least	least	ADV
taxlaw-12356	976	30	92	92	NUM
taxlaw-12356	976	31	%	%	NOUN
taxlaw-12356	976	32	of	of	ADP
taxlaw-12356	976	33	donated	donate	VERB
taxlaw-12356	976	34	money	money	NOUN
taxlaw-12356	976	35	for	for	ADP
taxlaw-12356	976	36	scholarships.189	scholarships.189	PROPN
taxlaw-12356	976	37	without	without	ADP
taxlaw-12356	976	38	a	a	DET
taxlaw-12356	976	39	tax	tax	NOUN
taxlaw-12356	976	40	credit	credit	NOUN
taxlaw-12356	976	41	system	system	NOUN
taxlaw-12356	976	42	,	,	PUNCT
taxlaw-12356	976	43	there	there	PRON
taxlaw-12356	976	44	would	would	AUX
taxlaw-12356	976	45	be	be	AUX
taxlaw-12356	976	46	no	no	DET
taxlaw-12356	976	47	need	need	NOUN
taxlaw-12356	976	48	to	to	PART
taxlaw-12356	976	49	sacrifice	sacrifice	VERB
taxlaw-12356	976	50	the	the	DET
taxlaw-12356	976	51	remaining	remain	VERB
taxlaw-12356	976	52	eight	eight	NUM
taxlaw-12356	976	53	percent	percent	NOUN
taxlaw-12356	976	54	to	to	ADP
taxlaw-12356	976	55	a	a	DET
taxlaw-12356	976	56	scholarship	scholarship	NOUN
taxlaw-12356	976	57	organization	organization	NOUN
taxlaw-12356	976	58	;	;	PUNCT
taxlaw-12356	976	59	if	if	SCONJ
taxlaw-12356	976	60	everyone	everyone	PRON
taxlaw-12356	976	61	paid	pay	VERB
taxlaw-12356	976	62	their	their	PRON
taxlaw-12356	976	63	full	full	ADJ
taxlaw-12356	976	64	tax	tax	NOUN
taxlaw-12356	976	65	liability	liability	NOUN
taxlaw-12356	976	66	and	and	CCONJ
taxlaw-12356	976	67	the	the	DET
taxlaw-12356	976	68	state	state	NOUN
taxlaw-12356	976	69	assisted	assist	VERB
taxlaw-12356	976	70	private	private	ADJ
taxlaw-12356	976	71	schools	school	NOUN
taxlaw-12356	976	72	directly	directly	ADV
taxlaw-12356	976	73	,	,	PUNCT
taxlaw-12356	976	74	it	it	PRON
taxlaw-12356	976	75	could	could	AUX
taxlaw-12356	976	76	use	use	VERB
taxlaw-12356	976	77	one	one	NUM
taxlaw-12356	976	78	hundred	hundred	NUM
taxlaw-12356	976	79	percent	percent	NOUN
taxlaw-12356	976	80	of	of	ADP
taxlaw-12356	976	81	the	the	DET
taxlaw-12356	976	82	amount	amount	NOUN
taxlaw-12356	976	83	that	that	PRON
taxlaw-12356	976	84	would	would	AUX
taxlaw-12356	976	85	have	have	AUX
taxlaw-12356	976	86	been	be	AUX
taxlaw-12356	976	87	donated	donate	VERB
taxlaw-12356	976	88	for	for	ADP
taxlaw-12356	976	89	that	that	DET
taxlaw-12356	976	90	purpose	purpose	NOUN
taxlaw-12356	976	91	.	.	PUNCT
taxlaw-12356	977	1	taking	take	VERB
taxlaw-12356	977	2	out	out	ADP
taxlaw-12356	977	3	the	the	DET
taxlaw-12356	977	4	private	private	ADJ
taxlaw-12356	977	5	third	third	ADJ
taxlaw-12356	977	6	party	party	NOUN
taxlaw-12356	977	7	would	would	AUX
taxlaw-12356	977	8	mean	mean	VERB
taxlaw-12356	977	9	more	more	ADJ
taxlaw-12356	977	10	money	money	NOUN
taxlaw-12356	977	11	would	would	AUX
taxlaw-12356	977	12	be	be	AUX
taxlaw-12356	977	13	available	available	ADJ
taxlaw-12356	977	14	for	for	SCONJ
taxlaw-12356	977	15	the	the	DET
taxlaw-12356	977	16	government	government	NOUN
taxlaw-12356	977	17	to	to	PART
taxlaw-12356	977	18	support	support	VERB
taxlaw-12356	977	19	the	the	DET
taxlaw-12356	977	20	private	private	ADJ
taxlaw-12356	977	21	schools	school	NOUN
taxlaw-12356	977	22	that	that	PRON
taxlaw-12356	977	23	need	need	VERB
taxlaw-12356	977	24	it	it	PRON
taxlaw-12356	977	25	.	.	PUNCT
taxlaw-12356	978	1	moreover	moreover	ADV
taxlaw-12356	978	2	,	,	PUNCT
taxlaw-12356	978	3	a	a	DET
taxlaw-12356	978	4	2021	2021	NUM
taxlaw-12356	978	5	georgia	georgia	PROPN
taxlaw-12356	978	6	audit	audit	NOUN
taxlaw-12356	978	7	found	find	VERB
taxlaw-12356	978	8	that	that	SCONJ
taxlaw-12356	978	9	it	it	PRON
taxlaw-12356	978	10	was	be	AUX
taxlaw-12356	978	11	impossible	impossible	ADJ
taxlaw-12356	978	12	to	to	PART
taxlaw-12356	978	13	determine	determine	VERB
taxlaw-12356	978	14	whether	whether	SCONJ
taxlaw-12356	978	15	the	the	DET
taxlaw-12356	978	16	rate	rate	NOUN
taxlaw-12356	978	17	that	that	PRON
taxlaw-12356	978	18	scholarship	scholarship	NOUN
taxlaw-12356	978	19	organizations	organization	NOUN
taxlaw-12356	978	20	retain	retain	VERB
taxlaw-12356	978	21	was	be	AUX
taxlaw-12356	978	22	reasonable	reasonable	ADJ
taxlaw-12356	978	23	because	because	SCONJ
taxlaw-12356	978	24	of	of	ADP
taxlaw-12356	978	25	insufficient	insufficient	ADJ
taxlaw-12356	978	26	data	datum	NOUN
taxlaw-12356	978	27	on	on	ADP
taxlaw-12356	978	28	scholarship	scholarship	NOUN
taxlaw-12356	978	29	organizations	organization	NOUN
taxlaw-12356	978	30	’	'	PUNCT
taxlaw-12356	978	31	revenue	revenue	NOUN
taxlaw-12356	978	32	and	and	CCONJ
taxlaw-12356	978	33	expenses.190	expenses.190	NOUN
taxlaw-12356	978	34	this	this	DET
taxlaw-12356	978	35	finding	finding	NOUN
taxlaw-12356	978	36	reveals	reveal	VERB
taxlaw-12356	978	37	a	a	DET
taxlaw-12356	978	38	much	much	ADV
taxlaw-12356	978	39	larger	large	ADJ
taxlaw-12356	978	40	inefficiency	inefficiency	NOUN
taxlaw-12356	978	41	of	of	ADP
taxlaw-12356	978	42	tax	tax	NOUN
taxlaw-12356	978	43	credit	credit	NOUN
taxlaw-12356	978	44	programs	program	NOUN
taxlaw-12356	978	45	:	:	PUNCT
taxlaw-12356	978	46	they	they	PRON
taxlaw-12356	978	47	require	require	VERB
taxlaw-12356	978	48	extensive	extensive	ADJ
taxlaw-12356	978	49	monitoring	monitoring	NOUN
taxlaw-12356	978	50	but	but	CCONJ
taxlaw-12356	978	51	remain	remain	VERB
taxlaw-12356	978	52	vulnerable	vulnerable	ADJ
taxlaw-12356	978	53	to	to	ADP
taxlaw-12356	978	54	waste	waste	NOUN
taxlaw-12356	978	55	and	and	CCONJ
taxlaw-12356	978	56	fraud	fraud	NOUN
taxlaw-12356	978	57	.	.	PUNCT
taxlaw-12356	979	1	administration	administration	NOUN
taxlaw-12356	979	2	of	of	ADP
taxlaw-12356	979	3	direct	direct	ADJ
taxlaw-12356	979	4	funding	funding	NOUN
taxlaw-12356	979	5	will	will	AUX
taxlaw-12356	979	6	cost	cost	VERB
taxlaw-12356	979	7	a	a	DET
taxlaw-12356	979	8	state	state	NOUN
taxlaw-12356	979	9	something	something	PRON
taxlaw-12356	979	10	as	as	ADV
taxlaw-12356	979	11	well	well	ADV
taxlaw-12356	979	12	.	.	PUNCT
taxlaw-12356	980	1	if	if	SCONJ
taxlaw-12356	980	2	a	a	DET
taxlaw-12356	980	3	state	state	NOUN
taxlaw-12356	980	4	administers	administer	VERB
taxlaw-12356	980	5	the	the	DET
taxlaw-12356	980	6	program	program	NOUN
taxlaw-12356	980	7	,	,	PUNCT
taxlaw-12356	980	8	however	however	ADV
taxlaw-12356	980	9	,	,	PUNCT
taxlaw-12356	980	10	the	the	DET
taxlaw-12356	980	11	required	required	ADJ
taxlaw-12356	980	12	monitoring	monitoring	NOUN
taxlaw-12356	980	13	will	will	AUX
taxlaw-12356	980	14	be	be	AUX
taxlaw-12356	980	15	much	much	ADV
taxlaw-12356	980	16	more	more	ADJ
taxlaw-12356	980	17	188	188	NUM
taxlaw-12356	980	18	garnett	garnett	NOUN
taxlaw-12356	980	19	,	,	PUNCT
taxlaw-12356	980	20	supra	supra	PROPN
taxlaw-12356	980	21	note	note	NOUN
taxlaw-12356	980	22	5	5	NUM
taxlaw-12356	980	23	,	,	PUNCT
taxlaw-12356	980	24	at	at	ADP
taxlaw-12356	980	25	14	14	NUM
taxlaw-12356	980	26	(	(	PUNCT
taxlaw-12356	980	27	“	"	PUNCT
taxlaw-12356	980	28	the	the	DET
taxlaw-12356	980	29	proliferation	proliferation	NOUN
taxlaw-12356	980	30	of	of	ADP
taxlaw-12356	980	31	sgos	sgo	NOUN
taxlaw-12356	980	32	competing	compete	VERB
taxlaw-12356	980	33	for	for	ADP
taxlaw-12356	980	34	taxpayer	taxpayer	NOUN
taxlaw-12356	980	35	donations	donation	NOUN
taxlaw-12356	980	36	dilutes	dilute	VERB
taxlaw-12356	980	37	the	the	DET
taxlaw-12356	980	38	impact	impact	NOUN
taxlaw-12356	980	39	of	of	ADP
taxlaw-12356	980	40	scholarship	scholarship	NOUN
taxlaw-12356	980	41	tax	tax	NOUN
taxlaw-12356	980	42	-	-	PUNCT
taxlaw-12356	980	43	credit	credit	NOUN
taxlaw-12356	980	44	programs	program	NOUN
taxlaw-12356	980	45	.	.	PUNCT
taxlaw-12356	980	46	”	"	PUNCT
taxlaw-12356	980	47	)	)	PUNCT
taxlaw-12356	980	48	.	.	PUNCT
taxlaw-12356	981	1	189	189	NUM
taxlaw-12356	981	2	ga	ga	PROPN
taxlaw-12356	981	3	.	.	PROPN
taxlaw-12356	981	4	code	code	PROPN
taxlaw-12356	981	5	ann	ann	PROPN
taxlaw-12356	981	6	.	.	PUNCT
taxlaw-12356	982	1	§	§	PROPN
taxlaw-12356	982	2	20	20	NUM
taxlaw-12356	982	3	-	-	PUNCT
taxlaw-12356	982	4	2a-1	2a-1	PROPN
taxlaw-12356	982	5	(	(	PUNCT
taxlaw-12356	982	6	west	west	PROPN
taxlaw-12356	982	7	)	)	PUNCT
taxlaw-12356	982	8	;	;	PUNCT
taxlaw-12356	982	9	ga	ga	PROPN
taxlaw-12356	982	10	.	.	PROPN
taxlaw-12356	982	11	code	code	PROPN
taxlaw-12356	982	12	ann	ann	PROPN
taxlaw-12356	982	13	.	.	PUNCT
taxlaw-12356	983	1	§	§	PROPN
taxlaw-12356	983	2	20	20	NUM
taxlaw-12356	983	3	-	-	SYM
taxlaw-12356	983	4	2a-2	2a-2	NUM
taxlaw-12356	983	5	(	(	PUNCT
taxlaw-12356	983	6	west	west	NOUN
taxlaw-12356	983	7	)	)	PUNCT
taxlaw-12356	983	8	.	.	PUNCT
taxlaw-12356	984	1	190	190	NUM
taxlaw-12356	984	2	see	see	VERB
taxlaw-12356	984	3	griffin	griffin	PROPN
taxlaw-12356	984	4	&	&	CCONJ
taxlaw-12356	984	5	mcguire	mcguire	PROPN
taxlaw-12356	984	6	,	,	PUNCT
taxlaw-12356	984	7	supra	supra	PROPN
taxlaw-12356	984	8	note	note	PROPN
taxlaw-12356	984	9	139	139	NUM
taxlaw-12356	984	10	,	,	PUNCT
taxlaw-12356	984	11	at	at	ADP
taxlaw-12356	984	12	15	15	NUM
taxlaw-12356	984	13	.	.	PUNCT
taxlaw-12356	985	1	columbia	columbia	PROPN
taxlaw-12356	985	2	journal	journal	PROPN
taxlaw-12356	985	3	of	of	ADP
taxlaw-12356	985	4	tax	tax	NOUN
taxlaw-12356	985	5	law	law	NOUN
taxlaw-12356	986	1	[	[	X
taxlaw-12356	986	2	vol	vol	NOUN
taxlaw-12356	986	3	:	:	PUNCT
taxlaw-12356	986	4	15:1	15:1	NUM
taxlaw-12356	986	5	114	114	NUM
taxlaw-12356	986	6	achievable	achievable	ADJ
taxlaw-12356	986	7	,	,	PUNCT
taxlaw-12356	986	8	and	and	CCONJ
taxlaw-12356	986	9	it	it	PRON
taxlaw-12356	986	10	should	should	AUX
taxlaw-12356	986	11	be	be	AUX
taxlaw-12356	986	12	the	the	DET
taxlaw-12356	986	13	state	state	NOUN
taxlaw-12356	986	14	’s	’s	NOUN
taxlaw-12356	986	15	,	,	PUNCT
taxlaw-12356	986	16	not	not	PART
taxlaw-12356	986	17	a	a	DET
taxlaw-12356	986	18	private	private	ADJ
taxlaw-12356	986	19	entity	entity	NOUN
taxlaw-12356	986	20	’s	’s	PART
taxlaw-12356	986	21	role	role	NOUN
taxlaw-12356	986	22	,	,	PUNCT
taxlaw-12356	986	23	to	to	PART
taxlaw-12356	986	24	administer	administer	VERB
taxlaw-12356	986	25	social	social	ADJ
taxlaw-12356	986	26	benefits.191	benefits.191	PROPN
taxlaw-12356	986	27	all	all	PRON
taxlaw-12356	986	28	of	of	ADP
taxlaw-12356	986	29	these	these	DET
taxlaw-12356	986	30	issues	issue	NOUN
taxlaw-12356	986	31	are	be	AUX
taxlaw-12356	986	32	reasons	reason	NOUN
taxlaw-12356	986	33	that	that	PRON
taxlaw-12356	986	34	tax	tax	NOUN
taxlaw-12356	986	35	credits	credit	NOUN
taxlaw-12356	986	36	for	for	ADP
taxlaw-12356	986	37	private	private	ADJ
taxlaw-12356	986	38	education	education	NOUN
taxlaw-12356	986	39	are	be	AUX
taxlaw-12356	986	40	just	just	ADV
taxlaw-12356	986	41	not	not	PART
taxlaw-12356	986	42	worth	worth	ADJ
taxlaw-12356	986	43	their	their	PRON
taxlaw-12356	986	44	cost	cost	NOUN
taxlaw-12356	986	45	.	.	PUNCT
taxlaw-12356	987	1	for	for	ADP
taxlaw-12356	987	2	every	every	DET
taxlaw-12356	987	3	dollar	dollar	NOUN
taxlaw-12356	987	4	the	the	DET
taxlaw-12356	987	5	state	state	NOUN
taxlaw-12356	987	6	gives	give	VERB
taxlaw-12356	987	7	up	up	ADP
taxlaw-12356	987	8	in	in	ADP
taxlaw-12356	987	9	tax	tax	NOUN
taxlaw-12356	987	10	revenue	revenue	NOUN
taxlaw-12356	987	11	,	,	PUNCT
taxlaw-12356	987	12	it	it	PRON
taxlaw-12356	987	13	should	should	AUX
taxlaw-12356	987	14	see	see	VERB
taxlaw-12356	987	15	a	a	DET
taxlaw-12356	987	16	dollar	dollar	NOUN
taxlaw-12356	987	17	of	of	ADP
taxlaw-12356	987	18	improvement	improvement	NOUN
taxlaw-12356	987	19	in	in	ADP
taxlaw-12356	987	20	education	education	NOUN
taxlaw-12356	987	21	,	,	PUNCT
taxlaw-12356	987	22	and	and	CCONJ
taxlaw-12356	987	23	it	it	PRON
taxlaw-12356	987	24	should	should	AUX
taxlaw-12356	987	25	be	be	AUX
taxlaw-12356	987	26	progressive	progressive	ADJ
taxlaw-12356	987	27	in	in	ADP
taxlaw-12356	987	28	its	its	PRON
taxlaw-12356	987	29	aid	aid	NOUN
taxlaw-12356	987	30	—	—	PUNCT
taxlaw-12356	987	31	schools	school	NOUN
taxlaw-12356	987	32	that	that	PRON
taxlaw-12356	987	33	serve	serve	VERB
taxlaw-12356	987	34	the	the	DET
taxlaw-12356	987	35	poor	poor	ADJ
taxlaw-12356	987	36	should	should	AUX
taxlaw-12356	987	37	get	get	VERB
taxlaw-12356	987	38	more	more	ADJ
taxlaw-12356	987	39	,	,	PUNCT
taxlaw-12356	987	40	or	or	CCONJ
taxlaw-12356	987	41	at	at	ADP
taxlaw-12356	987	42	least	least	ADJ
taxlaw-12356	987	43	the	the	DET
taxlaw-12356	987	44	same	same	ADJ
taxlaw-12356	987	45	,	,	PUNCT
taxlaw-12356	987	46	aid	aid	NOUN
taxlaw-12356	987	47	.	.	PUNCT
taxlaw-12356	988	1	in	in	ADP
taxlaw-12356	988	2	theory	theory	NOUN
taxlaw-12356	988	3	,	,	PUNCT
taxlaw-12356	988	4	school	school	NOUN
taxlaw-12356	988	5	choice	choice	NOUN
taxlaw-12356	988	6	should	should	AUX
taxlaw-12356	988	7	reduce	reduce	VERB
taxlaw-12356	988	8	the	the	DET
taxlaw-12356	988	9	number	number	NOUN
taxlaw-12356	988	10	of	of	ADP
taxlaw-12356	988	11	students	student	NOUN
taxlaw-12356	988	12	attending	attend	VERB
taxlaw-12356	988	13	failing	fail	VERB
taxlaw-12356	988	14	public	public	ADJ
taxlaw-12356	988	15	schools	school	NOUN
taxlaw-12356	988	16	,	,	PUNCT
taxlaw-12356	988	17	allowing	allow	VERB
taxlaw-12356	988	18	those	those	DET
taxlaw-12356	988	19	public	public	ADJ
taxlaw-12356	988	20	schools	school	NOUN
taxlaw-12356	988	21	to	to	PART
taxlaw-12356	988	22	spend	spend	VERB
taxlaw-12356	988	23	more	more	ADJ
taxlaw-12356	988	24	per	per	ADP
taxlaw-12356	988	25	student	student	NOUN
taxlaw-12356	988	26	and	and	CCONJ
taxlaw-12356	988	27	improve	improve	VERB
taxlaw-12356	988	28	,	,	PUNCT
taxlaw-12356	988	29	while	while	SCONJ
taxlaw-12356	988	30	also	also	ADV
taxlaw-12356	988	31	supporting	support	VERB
taxlaw-12356	988	32	students	student	NOUN
taxlaw-12356	988	33	attending	attend	VERB
taxlaw-12356	988	34	private	private	ADJ
taxlaw-12356	988	35	schools	school	NOUN
taxlaw-12356	988	36	.	.	PUNCT
taxlaw-12356	989	1	the	the	DET
taxlaw-12356	989	2	results	result	NOUN
taxlaw-12356	989	3	,	,	PUNCT
taxlaw-12356	989	4	however	however	ADV
taxlaw-12356	989	5	,	,	PUNCT
taxlaw-12356	989	6	show	show	VERB
taxlaw-12356	989	7	that	that	SCONJ
taxlaw-12356	989	8	that	that	PRON
taxlaw-12356	989	9	is	be	AUX
taxlaw-12356	989	10	not	not	PART
taxlaw-12356	989	11	the	the	DET
taxlaw-12356	989	12	reality	reality	NOUN
taxlaw-12356	989	13	.	.	PUNCT
taxlaw-12356	990	1	“	"	PUNCT
taxlaw-12356	990	2	[	[	X
taxlaw-12356	990	3	s]tudents	s]tudent	NOUN
taxlaw-12356	990	4	in	in	ADP
taxlaw-12356	990	5	public	public	ADJ
taxlaw-12356	990	6	schools	school	NOUN
taxlaw-12356	990	7	that	that	PRON
taxlaw-12356	990	8	have	have	VERB
taxlaw-12356	990	9	more	more	ADJ
taxlaw-12356	990	10	school	school	NOUN
taxlaw-12356	990	11	choice	choice	NOUN
taxlaw-12356	990	12	do	do	AUX
taxlaw-12356	990	13	not	not	PART
taxlaw-12356	990	14	perform	perform	VERB
taxlaw-12356	990	15	noticeably	noticeably	ADV
taxlaw-12356	990	16	better	well	ADJ
taxlaw-12356	990	17	than	than	SCONJ
taxlaw-12356	990	18	students	student	NOUN
taxlaw-12356	990	19	in	in	ADP
taxlaw-12356	990	20	public	public	ADJ
taxlaw-12356	990	21	schools	school	NOUN
taxlaw-12356	990	22	without	without	ADP
taxlaw-12356	990	23	school	school	NOUN
taxlaw-12356	990	24	choice,”192	choice,”192	NOUN
taxlaw-12356	990	25	and	and	CCONJ
taxlaw-12356	990	26	school	school	NOUN
taxlaw-12356	990	27	choice	choice	NOUN
taxlaw-12356	990	28	does	do	AUX
taxlaw-12356	990	29	not	not	PART
taxlaw-12356	990	30	reliably	reliably	ADV
taxlaw-12356	990	31	improve	improve	VERB
taxlaw-12356	990	32	educational	educational	ADJ
taxlaw-12356	990	33	outcomes	outcome	NOUN
taxlaw-12356	990	34	for	for	ADP
taxlaw-12356	990	35	students	student	NOUN
taxlaw-12356	990	36	who	who	PRON
taxlaw-12356	990	37	choose	choose	VERB
taxlaw-12356	990	38	private	private	ADJ
taxlaw-12356	990	39	school.193	school.193	NOUN
taxlaw-12356	990	40	tax	tax	NOUN
taxlaw-12356	990	41	credit	credit	NOUN
taxlaw-12356	990	42	systems	system	NOUN
taxlaw-12356	990	43	also	also	ADV
taxlaw-12356	990	44	result	result	VERB
taxlaw-12356	990	45	in	in	ADP
taxlaw-12356	990	46	public	public	ADJ
taxlaw-12356	990	47	funding	funding	NOUN
taxlaw-12356	990	48	of	of	ADP
taxlaw-12356	990	49	private	private	ADJ
taxlaw-12356	990	50	schools	school	NOUN
taxlaw-12356	990	51	that	that	PRON
taxlaw-12356	990	52	are	be	AUX
taxlaw-12356	990	53	not	not	PART
taxlaw-12356	990	54	subject	subject	ADJ
taxlaw-12356	990	55	to	to	ADP
taxlaw-12356	990	56	the	the	DET
taxlaw-12356	990	57	same	same	ADJ
taxlaw-12356	990	58	regulations	regulation	NOUN
taxlaw-12356	990	59	as	as	ADP
taxlaw-12356	990	60	public	public	ADJ
taxlaw-12356	990	61	schools	school	NOUN
taxlaw-12356	990	62	.	.	PUNCT
taxlaw-12356	991	1	the	the	DET
taxlaw-12356	991	2	government	government	NOUN
taxlaw-12356	991	3	regulates	regulate	VERB
taxlaw-12356	991	4	public	public	ADJ
taxlaw-12356	991	5	schools	school	NOUN
taxlaw-12356	991	6	for	for	ADP
taxlaw-12356	991	7	a	a	DET
taxlaw-12356	991	8	reason	reason	NOUN
taxlaw-12356	991	9	,	,	PUNCT
taxlaw-12356	991	10	but	but	CCONJ
taxlaw-12356	991	11	tax	tax	NOUN
taxlaw-12356	991	12	credits	credit	NOUN
taxlaw-12356	991	13	use	use	VERB
taxlaw-12356	991	14	public	public	ADJ
taxlaw-12356	991	15	money	money	NOUN
taxlaw-12356	991	16	to	to	PART
taxlaw-12356	991	17	fund	fund	VERB
taxlaw-12356	991	18	schools	school	NOUN
taxlaw-12356	991	19	that	that	PRON
taxlaw-12356	991	20	are	be	AUX
taxlaw-12356	991	21	not	not	PART
taxlaw-12356	991	22	required	require	VERB
taxlaw-12356	991	23	to	to	PART
taxlaw-12356	991	24	publish	publish	VERB
taxlaw-12356	991	25	data	datum	NOUN
taxlaw-12356	991	26	on	on	ADP
taxlaw-12356	991	27	finances	finance	NOUN
taxlaw-12356	991	28	,	,	PUNCT
taxlaw-12356	991	29	attendance	attendance	NOUN
taxlaw-12356	991	30	,	,	PUNCT
taxlaw-12356	991	31	curriculum	curriculum	NOUN
taxlaw-12356	991	32	,	,	PUNCT
taxlaw-12356	991	33	or	or	CCONJ
taxlaw-12356	991	34	test	test	VERB
taxlaw-12356	991	35	scores.194	scores.194	CCONJ
taxlaw-12356	991	36	naturally	naturally	ADV
taxlaw-12356	991	37	,	,	PUNCT
taxlaw-12356	991	38	it	it	PRON
taxlaw-12356	991	39	is	be	AUX
taxlaw-12356	991	40	difficult	difficult	ADJ
taxlaw-12356	991	41	to	to	PART
taxlaw-12356	991	42	determine	determine	VERB
taxlaw-12356	991	43	whether	whether	SCONJ
taxlaw-12356	991	44	students	student	NOUN
taxlaw-12356	991	45	who	who	PRON
taxlaw-12356	991	46	choose	choose	VERB
taxlaw-12356	991	47	private	private	ADJ
taxlaw-12356	991	48	school	school	NOUN
taxlaw-12356	991	49	under	under	ADP
taxlaw-12356	991	50	school	school	NOUN
taxlaw-12356	991	51	choice	choice	NOUN
taxlaw-12356	991	52	programs	program	NOUN
taxlaw-12356	991	53	fare	fare	VERB
taxlaw-12356	991	54	better	well	ADV
taxlaw-12356	991	55	than	than	SCONJ
taxlaw-12356	991	56	they	they	PRON
taxlaw-12356	991	57	would	would	AUX
taxlaw-12356	991	58	have	have	VERB
taxlaw-12356	991	59	at	at	ADP
taxlaw-12356	991	60	public	public	ADJ
taxlaw-12356	991	61	school.195	school.195	NOUN
taxlaw-12356	991	62	even	even	ADV
taxlaw-12356	991	63	if	if	SCONJ
taxlaw-12356	991	64	choice	choice	NOUN
taxlaw-12356	991	65	does	do	AUX
taxlaw-12356	991	66	improve	improve	VERB
taxlaw-12356	991	67	long	long	ADJ
taxlaw-12356	991	68	-	-	PUNCT
taxlaw-12356	991	69	term	term	NOUN
taxlaw-12356	991	70	educational	educational	ADJ
taxlaw-12356	991	71	outcomes	outcome	NOUN
taxlaw-12356	991	72	for	for	ADP
taxlaw-12356	991	73	students	student	NOUN
taxlaw-12356	991	74	who	who	PRON
taxlaw-12356	991	75	choose	choose	VERB
taxlaw-12356	991	76	private	private	ADJ
taxlaw-12356	991	77	school,196	school,196	NOUN
taxlaw-12356	991	78	the	the	DET
taxlaw-12356	991	79	fact	fact	NOUN
taxlaw-12356	991	80	remains	remain	VERB
taxlaw-12356	991	81	that	that	SCONJ
taxlaw-12356	991	82	the	the	DET
taxlaw-12356	991	83	privilege	privilege	NOUN
taxlaw-12356	991	84	of	of	ADP
taxlaw-12356	991	85	choice	choice	NOUN
taxlaw-12356	991	86	is	be	AUX
taxlaw-12356	991	87	not	not	PART
taxlaw-12356	991	88	equally	equally	ADV
taxlaw-12356	991	89	distributed	distribute	VERB
taxlaw-12356	991	90	.	.	PUNCT
taxlaw-12356	992	1	recipients	recipient	NOUN
taxlaw-12356	992	2	of	of	ADP
taxlaw-12356	992	3	tax	tax	NOUN
taxlaw-12356	992	4	credit	credit	NOUN
taxlaw-12356	992	5	scholarships	scholarship	NOUN
taxlaw-12356	992	6	are	be	AUX
taxlaw-12356	992	7	often	often	ADV
taxlaw-12356	992	8	students	student	NOUN
taxlaw-12356	992	9	who	who	PRON
taxlaw-12356	992	10	do	do	AUX
taxlaw-12356	992	11	not	not	PART
taxlaw-12356	992	12	need	need	VERB
taxlaw-12356	992	13	scholarships	scholarship	NOUN
taxlaw-12356	992	14	to	to	PART
taxlaw-12356	992	15	attend	attend	VERB
taxlaw-12356	992	16	private	private	ADJ
taxlaw-12356	992	17	school	school	NOUN
taxlaw-12356	992	18	,	,	PUNCT
taxlaw-12356	992	19	and	and	CCONJ
taxlaw-12356	992	20	poorer	poor	ADJ
taxlaw-12356	992	21	,	,	PUNCT
taxlaw-12356	992	22	tuition	tuition	NOUN
taxlaw-12356	992	23	-	-	PUNCT
taxlaw-12356	992	24	funded	fund	VERB
taxlaw-12356	992	25	private	private	ADJ
taxlaw-12356	992	26	191	191	NUM
taxlaw-12356	992	27	interestingly	interestingly	ADV
taxlaw-12356	992	28	,	,	PUNCT
taxlaw-12356	992	29	one	one	NUM
taxlaw-12356	992	30	of	of	ADP
taxlaw-12356	992	31	the	the	DET
taxlaw-12356	992	32	most	most	ADV
taxlaw-12356	992	33	successful	successful	ADJ
taxlaw-12356	992	34	tax	tax	NOUN
taxlaw-12356	992	35	credit	credit	NOUN
taxlaw-12356	992	36	programs	program	NOUN
taxlaw-12356	992	37	thrives	thrive	VERB
taxlaw-12356	992	38	in	in	ADP
taxlaw-12356	992	39	part	part	NOUN
taxlaw-12356	992	40	because	because	SCONJ
taxlaw-12356	992	41	it	it	PRON
taxlaw-12356	992	42	operates	operate	VERB
taxlaw-12356	992	43	though	though	SCONJ
taxlaw-12356	992	44	only	only	ADV
taxlaw-12356	992	45	one	one	NUM
taxlaw-12356	992	46	scholarship	scholarship	NOUN
taxlaw-12356	992	47	organization	organization	NOUN
taxlaw-12356	992	48	.	.	PUNCT
taxlaw-12356	993	1	florida	florida	PROPN
taxlaw-12356	993	2	’s	’s	PART
taxlaw-12356	993	3	“	"	PUNCT
taxlaw-12356	993	4	step	step	VERB
taxlaw-12356	993	5	up	up	ADP
taxlaw-12356	993	6	for	for	ADP
taxlaw-12356	993	7	students	student	NOUN
taxlaw-12356	993	8	”	"	PUNCT
taxlaw-12356	993	9	is	be	AUX
taxlaw-12356	993	10	the	the	DET
taxlaw-12356	993	11	only	only	ADJ
taxlaw-12356	993	12	scholarship	scholarship	NOUN
taxlaw-12356	993	13	organization	organization	NOUN
taxlaw-12356	993	14	involved	involve	VERB
taxlaw-12356	993	15	in	in	ADP
taxlaw-12356	993	16	one	one	NUM
taxlaw-12356	993	17	of	of	ADP
taxlaw-12356	993	18	florida	florida	PROPN
taxlaw-12356	993	19	’s	’s	PART
taxlaw-12356	993	20	tuition	tuition	NOUN
taxlaw-12356	993	21	tax	tax	NOUN
taxlaw-12356	993	22	credit	credit	NOUN
taxlaw-12356	993	23	programs	program	NOUN
taxlaw-12356	993	24	.	.	PUNCT
taxlaw-12356	994	1	according	accord	VERB
taxlaw-12356	994	2	to	to	ADP
taxlaw-12356	994	3	a	a	DET
taxlaw-12356	994	4	manhattan	manhattan	PROPN
taxlaw-12356	994	5	institute	institute	PROPN
taxlaw-12356	994	6	report	report	PROPN
taxlaw-12356	994	7	,	,	PUNCT
taxlaw-12356	994	8	the	the	DET
taxlaw-12356	994	9	scholarship	scholarship	NOUN
taxlaw-12356	994	10	organization	organization	NOUN
taxlaw-12356	994	11	“	"	PUNCT
taxlaw-12356	994	12	operates	operate	VERB
taxlaw-12356	994	13	much	much	ADV
taxlaw-12356	994	14	like	like	ADP
taxlaw-12356	994	15	a	a	DET
taxlaw-12356	994	16	privately	privately	ADV
taxlaw-12356	994	17	operated	operate	VERB
taxlaw-12356	994	18	statewide	statewide	ADJ
taxlaw-12356	994	19	voucher	voucher	ADJ
taxlaw-12356	994	20	program	program	NOUN
taxlaw-12356	994	21	.	.	PUNCT
taxlaw-12356	995	1	it	it	PRON
taxlaw-12356	995	2	provides	provide	VERB
taxlaw-12356	995	3	a	a	DET
taxlaw-12356	995	4	single	single	ADJ
taxlaw-12356	995	5	point	point	NOUN
taxlaw-12356	995	6	of	of	ADP
taxlaw-12356	995	7	contact	contact	NOUN
taxlaw-12356	995	8	for	for	ADP
taxlaw-12356	995	9	schools	school	NOUN
taxlaw-12356	995	10	as	as	ADV
taxlaw-12356	995	11	well	well	ADV
taxlaw-12356	995	12	as	as	ADP
taxlaw-12356	995	13	students	student	NOUN
taxlaw-12356	995	14	interested	interested	ADJ
taxlaw-12356	995	15	in	in	ADP
taxlaw-12356	995	16	taking	take	VERB
taxlaw-12356	995	17	advantage	advantage	NOUN
taxlaw-12356	995	18	of	of	ADP
taxlaw-12356	995	19	school	school	NOUN
taxlaw-12356	995	20	choice	choice	NOUN
taxlaw-12356	995	21	in	in	ADP
taxlaw-12356	995	22	florida	florida	PROPN
taxlaw-12356	995	23	and	and	CCONJ
taxlaw-12356	995	24	guarantees	guarantee	VERB
taxlaw-12356	995	25	that	that	SCONJ
taxlaw-12356	995	26	scholarships	scholarship	NOUN
taxlaw-12356	995	27	follow	follow	VERB
taxlaw-12356	995	28	children	child	NOUN
taxlaw-12356	995	29	when	when	SCONJ
taxlaw-12356	995	30	they	they	PRON
taxlaw-12356	995	31	transfer	transfer	VERB
taxlaw-12356	995	32	from	from	ADP
taxlaw-12356	995	33	one	one	NUM
taxlaw-12356	995	34	school	school	NOUN
taxlaw-12356	995	35	to	to	ADP
taxlaw-12356	995	36	another	another	PRON
taxlaw-12356	995	37	.	.	PUNCT
taxlaw-12356	995	38	”	"	PUNCT
taxlaw-12356	996	1	garnett	garnett	PROPN
taxlaw-12356	996	2	,	,	PUNCT
taxlaw-12356	996	3	supra	supra	PROPN
taxlaw-12356	996	4	note	note	NOUN
taxlaw-12356	996	5	5	5	NUM
taxlaw-12356	996	6	,	,	PUNCT
taxlaw-12356	996	7	at	at	ADP
taxlaw-12356	996	8	14	14	NUM
taxlaw-12356	996	9	.	.	PUNCT
taxlaw-12356	997	1	this	this	PRON
taxlaw-12356	997	2	supports	support	VERB
taxlaw-12356	997	3	the	the	DET
taxlaw-12356	997	4	move	move	NOUN
taxlaw-12356	997	5	from	from	ADP
taxlaw-12356	997	6	tax	tax	NOUN
taxlaw-12356	997	7	credits	credit	NOUN
taxlaw-12356	997	8	to	to	ADP
taxlaw-12356	997	9	vouchers	voucher	NOUN
taxlaw-12356	997	10	—	—	PUNCT
taxlaw-12356	997	11	this	this	DET
taxlaw-12356	997	12	tax	tax	NOUN
taxlaw-12356	997	13	credit	credit	NOUN
taxlaw-12356	997	14	system	system	NOUN
taxlaw-12356	997	15	is	be	AUX
taxlaw-12356	997	16	successful	successful	ADJ
taxlaw-12356	997	17	not	not	PART
taxlaw-12356	997	18	because	because	SCONJ
taxlaw-12356	997	19	it	it	PRON
taxlaw-12356	997	20	is	be	AUX
taxlaw-12356	997	21	a	a	DET
taxlaw-12356	997	22	tax	tax	NOUN
taxlaw-12356	997	23	credit	credit	NOUN
taxlaw-12356	997	24	,	,	PUNCT
taxlaw-12356	997	25	but	but	CCONJ
taxlaw-12356	997	26	because	because	SCONJ
taxlaw-12356	997	27	it	it	PRON
taxlaw-12356	997	28	operates	operate	VERB
taxlaw-12356	997	29	like	like	ADP
taxlaw-12356	997	30	a	a	DET
taxlaw-12356	997	31	statewide	statewide	ADJ
taxlaw-12356	997	32	voucher	voucher	ADJ
taxlaw-12356	997	33	.	.	PUNCT
taxlaw-12356	998	1	192	192	NUM
taxlaw-12356	998	2	pinto	pinto	NOUN
taxlaw-12356	998	3	&	&	CCONJ
taxlaw-12356	998	4	walker	walker	PROPN
taxlaw-12356	998	5	,	,	PUNCT
taxlaw-12356	998	6	supra	supra	PROPN
taxlaw-12356	998	7	note	note	PROPN
taxlaw-12356	998	8	91	91	NUM
taxlaw-12356	998	9	,	,	PUNCT
taxlaw-12356	998	10	at	at	ADP
taxlaw-12356	998	11	85	85	NUM
taxlaw-12356	998	12	.	.	PUNCT
taxlaw-12356	998	13	193	193	NUM
taxlaw-12356	998	14	paul	paul	PROPN
taxlaw-12356	998	15	teske	teske	PROPN
taxlaw-12356	998	16	&	&	CCONJ
taxlaw-12356	998	17	mark	mark	PROPN
taxlaw-12356	998	18	schneider	schneider	PROPN
taxlaw-12356	998	19	,	,	PUNCT
taxlaw-12356	998	20	what	what	DET
taxlaw-12356	998	21	research	research	NOUN
taxlaw-12356	998	22	can	can	AUX
taxlaw-12356	998	23	tell	tell	VERB
taxlaw-12356	998	24	policymakers	policymaker	NOUN
taxlaw-12356	998	25	about	about	ADP
taxlaw-12356	998	26	school	school	NOUN
taxlaw-12356	998	27	choice	choice	NOUN
taxlaw-12356	998	28	,	,	PUNCT
taxlaw-12356	998	29	20(4	20(4	NOUN
taxlaw-12356	998	30	)	)	PUNCT
taxlaw-12356	998	31	journal	journal	NOUN
taxlaw-12356	998	32	of	of	ADP
taxlaw-12356	998	33	policy	policy	NOUN
taxlaw-12356	998	34	analysis	analysis	NOUN
taxlaw-12356	998	35	and	and	CCONJ
taxlaw-12356	998	36	management	management	NOUN
taxlaw-12356	998	37	609	609	NUM
taxlaw-12356	998	38	,	,	PUNCT
taxlaw-12356	998	39	619	619	NUM
taxlaw-12356	998	40	(	(	PUNCT
taxlaw-12356	998	41	2001	2001	NUM
taxlaw-12356	998	42	)	)	PUNCT
taxlaw-12356	998	43	(	(	PUNCT
taxlaw-12356	998	44	cataloging	catalog	VERB
taxlaw-12356	998	45	studies	study	NOUN
taxlaw-12356	998	46	and	and	CCONJ
taxlaw-12356	998	47	concluding	conclude	VERB
taxlaw-12356	998	48	that	that	SCONJ
taxlaw-12356	998	49	“	"	PUNCT
taxlaw-12356	998	50	choice	choice	NOUN
taxlaw-12356	998	51	programs	program	NOUN
taxlaw-12356	998	52	demonstrate	demonstrate	VERB
taxlaw-12356	998	53	modest	modest	ADJ
taxlaw-12356	998	54	to	to	ADP
taxlaw-12356	998	55	moderate	moderate	ADJ
taxlaw-12356	998	56	test	test	NOUN
taxlaw-12356	998	57	score	score	NOUN
taxlaw-12356	998	58	improvements	improvement	NOUN
taxlaw-12356	998	59	for	for	ADP
taxlaw-12356	998	60	some	some	PRON
taxlaw-12356	998	61	,	,	PUNCT
taxlaw-12356	998	62	but	but	CCONJ
taxlaw-12356	998	63	not	not	PART
taxlaw-12356	998	64	all	all	PRON
taxlaw-12356	998	65	,	,	PUNCT
taxlaw-12356	998	66	students	student	NOUN
taxlaw-12356	998	67	who	who	PRON
taxlaw-12356	998	68	participate	participate	VERB
taxlaw-12356	998	69	”	"	PUNCT
taxlaw-12356	998	70	)	)	PUNCT
taxlaw-12356	998	71	.	.	PUNCT
taxlaw-12356	999	1	194	194	NUM
taxlaw-12356	999	2	u.s	u.s	PROPN
taxlaw-12356	999	3	.	.	PROPN
taxlaw-12356	999	4	gov’t	gov’t	PROPN
taxlaw-12356	999	5	accountability	accountability	NOUN
taxlaw-12356	999	6	off	off	ADP
taxlaw-12356	999	7	.	.	PUNCT
taxlaw-12356	1000	1	,	,	PUNCT
taxlaw-12356	1000	2	supra	supra	PROPN
taxlaw-12356	1000	3	note	note	PROPN
taxlaw-12356	1000	4	99	99	NUM
taxlaw-12356	1000	5	;	;	PUNCT
taxlaw-12356	1000	6	see	see	VERB
taxlaw-12356	1000	7	also	also	ADV
taxlaw-12356	1000	8	stephen	stephen	PROPN
taxlaw-12356	1000	9	j.	j.	PROPN
taxlaw-12356	1000	10	owens	owens	PROPN
taxlaw-12356	1000	11	,	,	PUNCT
taxlaw-12356	1000	12	opinion	opinion	NOUN
taxlaw-12356	1000	13	:	:	PUNCT
taxlaw-12356	1000	14	vouchers	voucher	NOUN
taxlaw-12356	1000	15	prop	prop	VERB
taxlaw-12356	1000	16	up	up	ADP
taxlaw-12356	1000	17	private	private	ADJ
taxlaw-12356	1000	18	schools	school	NOUN
taxlaw-12356	1000	19	with	with	ADP
taxlaw-12356	1000	20	public	public	ADJ
taxlaw-12356	1000	21	money	money	NOUN
taxlaw-12356	1000	22	,	,	PUNCT
taxlaw-12356	1000	23	atlanta	atlanta	PROPN
taxlaw-12356	1000	24	j.-const	j.-const	PROPN
taxlaw-12356	1000	25	.	.	PUNCT
taxlaw-12356	1001	1	(	(	PUNCT
taxlaw-12356	1001	2	dec	dec	PROPN
taxlaw-12356	1001	3	.	.	PROPN
taxlaw-12356	1001	4	21	21	NUM
taxlaw-12356	1001	5	,	,	PUNCT
taxlaw-12356	1001	6	2022	2022	NUM
taxlaw-12356	1001	7	)	)	PUNCT
taxlaw-12356	1001	8	,	,	PUNCT
taxlaw-12356	1001	9	https://www.ajc.com/	https://www.ajc.com/	PROPN
taxlaw-12356	1001	10	education	education	NOUN
taxlaw-12356	1001	11	/	/	SYM
taxlaw-12356	1001	12	get	get	NOUN
taxlaw-12356	1001	13	-	-	PUNCT
taxlaw-12356	1001	14	schooled	school	VERB
taxlaw-12356	1001	15	-	-	PUNCT
taxlaw-12356	1001	16	blog	blog	NOUN
taxlaw-12356	1001	17	/	/	SYM
taxlaw-12356	1001	18	opinion	opinion	NOUN
taxlaw-12356	1001	19	-	-	PUNCT
taxlaw-12356	1001	20	vouchers	voucher	NOUN
taxlaw-12356	1001	21	-	-	PUNCT
taxlaw-12356	1001	22	prop	prop	NOUN
taxlaw-12356	1001	23	-	-	PUNCT
taxlaw-12356	1001	24	up	up	ADP
taxlaw-12356	1001	25	-	-	PUNCT
taxlaw-12356	1001	26	private	private	ADJ
taxlaw-12356	1001	27	-	-	PUNCT
taxlaw-12356	1001	28	schools	school	NOUN
taxlaw-12356	1001	29	-	-	PUNCT
taxlaw-12356	1001	30	with	with	ADP
taxlaw-12356	1001	31	-	-	PUNCT
taxlaw-12356	1001	32	public	public	ADJ
taxlaw-12356	1001	33	-	-	PUNCT
taxlaw-12356	1001	34	money	money	NOUN
taxlaw-12356	1001	35	/	/	SYM
taxlaw-12356	1001	36	jbhm	jbhm	PROPN
taxlaw-12356	1001	37	ua4sprhmdcfcs2oaztb3k4/	ua4sprhmdcfcs2oaztb3k4/	PROPN
taxlaw-12356	1002	1	[	[	X
taxlaw-12356	1002	2	perma.cc/l2bc-qmdl	perma.cc/l2bc-qmdl	X
taxlaw-12356	1002	3	]	]	X
taxlaw-12356	1002	4	(	(	PUNCT
taxlaw-12356	1002	5	“	"	PUNCT
taxlaw-12356	1002	6	[	[	X
taxlaw-12356	1002	7	p]rivate	p]rivate	ADJ
taxlaw-12356	1002	8	schools	school	NOUN
taxlaw-12356	1002	9	are	be	AUX
taxlaw-12356	1002	10	not	not	PART
taxlaw-12356	1002	11	held	hold	VERB
taxlaw-12356	1002	12	to	to	ADP
taxlaw-12356	1002	13	federal	federal	ADJ
taxlaw-12356	1002	14	protections	protection	NOUN
taxlaw-12356	1002	15	for	for	ADP
taxlaw-12356	1002	16	services	service	NOUN
taxlaw-12356	1002	17	provided	provide	VERB
taxlaw-12356	1002	18	for	for	ADP
taxlaw-12356	1002	19	students	student	NOUN
taxlaw-12356	1002	20	with	with	ADP
taxlaw-12356	1002	21	disabilities	disability	NOUN
taxlaw-12356	1002	22	or	or	CCONJ
taxlaw-12356	1002	23	those	those	PRON
taxlaw-12356	1002	24	learning	learn	VERB
taxlaw-12356	1002	25	english	english	PROPN
taxlaw-12356	1002	26	.	.	PUNCT
taxlaw-12356	1002	27	”	"	PUNCT
taxlaw-12356	1002	28	)	)	PUNCT
taxlaw-12356	1002	29	.	.	PUNCT
taxlaw-12356	1003	1	195	195	NUM
taxlaw-12356	1003	2	teske	teske	PROPN
taxlaw-12356	1003	3	&	&	CCONJ
taxlaw-12356	1003	4	schneider	schneider	PROPN
taxlaw-12356	1003	5	,	,	PUNCT
taxlaw-12356	1003	6	supra	supra	PROPN
taxlaw-12356	1003	7	note	note	NOUN
taxlaw-12356	1003	8	193	193	NUM
taxlaw-12356	1003	9	.	.	PUNCT
taxlaw-12356	1003	10	196	196	NUM
taxlaw-12356	1003	11	patrick	patrick	PROPN
taxlaw-12356	1003	12	j.	j.	PROPN
taxlaw-12356	1003	13	wolf	wolf	PROPN
taxlaw-12356	1003	14	et	et	PROPN
taxlaw-12356	1003	15	al	al	PROPN
taxlaw-12356	1003	16	.	.	PROPN
taxlaw-12356	1003	17	,	,	PUNCT
taxlaw-12356	1003	18	do	do	AUX
taxlaw-12356	1003	19	voucher	voucher	ADJ
taxlaw-12356	1003	20	students	student	NOUN
taxlaw-12356	1003	21	attain	attain	VERB
taxlaw-12356	1003	22	higher	high	ADJ
taxlaw-12356	1003	23	levels	level	NOUN
taxlaw-12356	1003	24	of	of	ADP
taxlaw-12356	1003	25	education	education	NOUN
taxlaw-12356	1003	26	?	?	PUNCT
taxlaw-12356	1004	1	20	20	NUM
taxlaw-12356	1004	2	(	(	PUNCT
taxlaw-12356	1004	3	annenburg	annenburg	NOUN
taxlaw-12356	1004	4	inst	inst	PROPN
taxlaw-12356	1004	5	.	.	PUNCT
taxlaw-12356	1005	1	at	at	ADP
taxlaw-12356	1005	2	brown	brown	PROPN
taxlaw-12356	1005	3	univ	univ	PROPN
taxlaw-12356	1005	4	.	.	PUNCT
taxlaw-12356	1006	1	ed	ed	PROPN
taxlaw-12356	1006	2	working	working	PROPN
taxlaw-12356	1006	3	paper	paper	NOUN
taxlaw-12356	1006	4	no	no	INTJ
taxlaw-12356	1006	5	.	.	PROPN
taxlaw-12356	1007	1	19	19	NUM
taxlaw-12356	1007	2	-	-	SYM
taxlaw-12356	1007	3	115	115	NUM
taxlaw-12356	1007	4	,	,	PUNCT
taxlaw-12356	1007	5	2019	2019	NUM
taxlaw-12356	1007	6	)	)	PUNCT
taxlaw-12356	1008	1	,	,	PUNCT
taxlaw-12356	1008	2	http://www.edworkingpapers.com/ai19115	http://www.edworkingpapers.com/ai19115	PROPN
taxlaw-12356	1009	1	[	[	X
taxlaw-12356	1009	2	perma.cc/nw77-qrqc	perma.cc/nw77-qrqc	X
taxlaw-12356	1009	3	]	]	X
taxlaw-12356	1009	4	(	(	PUNCT
taxlaw-12356	1009	5	“	"	PUNCT
taxlaw-12356	1009	6	our	our	PRON
taxlaw-12356	1009	7	findings	finding	NOUN
taxlaw-12356	1009	8	contribute	contribute	VERB
taxlaw-12356	1009	9	to	to	ADP
taxlaw-12356	1009	10	a	a	DET
taxlaw-12356	1009	11	growing	grow	VERB
taxlaw-12356	1009	12	body	body	NOUN
taxlaw-12356	1009	13	of	of	ADP
taxlaw-12356	1009	14	evaluation	evaluation	NOUN
taxlaw-12356	1009	15	results	result	NOUN
taxlaw-12356	1009	16	indicating	indicate	VERB
taxlaw-12356	1009	17	that	that	SCONJ
taxlaw-12356	1009	18	private	private	ADJ
taxlaw-12356	1009	19	school	school	NOUN
taxlaw-12356	1009	20	voucher	voucher	ADJ
taxlaw-12356	1009	21	programs	program	NOUN
taxlaw-12356	1009	22	positively	positively	ADV
taxlaw-12356	1009	23	affect	affect	VERB
taxlaw-12356	1009	24	student	student	NOUN
taxlaw-12356	1009	25	educational	educational	ADJ
taxlaw-12356	1009	26	attainment	attainment	NOUN
taxlaw-12356	1009	27	.	.	PUNCT
taxlaw-12356	1009	28	”	"	PUNCT
taxlaw-12356	1009	29	)	)	PUNCT
taxlaw-12356	1009	30	;	;	PUNCT
taxlaw-12356	1009	31	matthew	matthew	PROPN
taxlaw-12356	1009	32	m.	m.	PROPN
taxlaw-12356	1009	33	chingos	chingos	PROPN
taxlaw-12356	1009	34	&	&	CCONJ
taxlaw-12356	1009	35	daniel	daniel	PROPN
taxlaw-12356	1009	36	kuehn	kuehn	PROPN
taxlaw-12356	1009	37	,	,	PUNCT
taxlaw-12356	1009	38	the	the	DET
taxlaw-12356	1009	39	effects	effect	NOUN
taxlaw-12356	1009	40	of	of	ADP
taxlaw-12356	1009	41	statewide	statewide	ADJ
taxlaw-12356	1009	42	private	private	ADJ
taxlaw-12356	1009	43	school	school	NOUN
taxlaw-12356	1009	44	choice	choice	NOUN
taxlaw-12356	1009	45	on	on	ADP
taxlaw-12356	1009	46	college	college	NOUN
taxlaw-12356	1009	47	enrollment	enrollment	NOUN
taxlaw-12356	1009	48	and	and	CCONJ
taxlaw-12356	1009	49	graduation	graduation	NOUN
taxlaw-12356	1009	50	(	(	PUNCT
taxlaw-12356	1009	51	urban	urban	ADJ
taxlaw-12356	1009	52	inst	inst	PROPN
taxlaw-12356	1009	53	.	.	PROPN
taxlaw-12356	1009	54	2017	2017	NUM
taxlaw-12356	1009	55	)	)	PUNCT
taxlaw-12356	1009	56	,	,	PUNCT
taxlaw-12356	1009	57	https://www.urban.org/sites/default/	https://www.urban.org/sites/default/	ADJ
taxlaw-12356	1009	58	files	file	NOUN
taxlaw-12356	1009	59	/	/	SYM
taxlaw-12356	1009	60	publication/93471/2017_12_05_the_effects_of_statewide_private_school_choice_on_college	publication/93471/2017_12_05_the_effects_of_statewide_private_school_choice_on_college	VERB
taxlaw-12356	1009	61	_	_	NOUN
taxlaw-12356	1009	62	enrollment_and_graduation_finalized_2.pdf	enrollment_and_graduation_finalized_2.pdf	PUNCT
taxlaw-12356	1009	63	[	[	X
taxlaw-12356	1009	64	perma.cc/tp2b-g3x9	perma.cc/tp2b-g3x9	NOUN
taxlaw-12356	1009	65	]	]	PUNCT
taxlaw-12356	1009	66	.	.	PUNCT
taxlaw-12356	1010	1	2023	2023	NUM
taxlaw-12356	1010	2	]	]	PUNCT
taxlaw-12356	1010	3	the	the	DET
taxlaw-12356	1010	4	worst	bad	ADJ
taxlaw-12356	1010	5	choice	choice	NOUN
taxlaw-12356	1010	6	for	for	ADP
taxlaw-12356	1010	7	school	school	NOUN
taxlaw-12356	1010	8	choice	choice	NOUN
taxlaw-12356	1010	9	115	115	NUM
taxlaw-12356	1010	10	schools	school	NOUN
taxlaw-12356	1010	11	do	do	AUX
taxlaw-12356	1010	12	not	not	PART
taxlaw-12356	1010	13	have	have	VERB
taxlaw-12356	1010	14	the	the	DET
taxlaw-12356	1010	15	attendees	attendee	NOUN
taxlaw-12356	1010	16	or	or	CCONJ
taxlaw-12356	1010	17	the	the	DET
taxlaw-12356	1010	18	resources	resource	NOUN
taxlaw-12356	1010	19	that	that	PRON
taxlaw-12356	1010	20	lead	lead	VERB
taxlaw-12356	1010	21	to	to	ADP
taxlaw-12356	1010	22	them	they	PRON
taxlaw-12356	1010	23	receiving	receive	VERB
taxlaw-12356	1010	24	donations	donation	NOUN
taxlaw-12356	1010	25	.	.	PUNCT
taxlaw-12356	1011	1	inevitably	inevitably	ADV
taxlaw-12356	1011	2	,	,	PUNCT
taxlaw-12356	1011	3	some	some	DET
taxlaw-12356	1011	4	students	student	NOUN
taxlaw-12356	1011	5	will	will	AUX
taxlaw-12356	1011	6	remain	remain	VERB
taxlaw-12356	1011	7	at	at	ADP
taxlaw-12356	1011	8	public	public	ADJ
taxlaw-12356	1011	9	schools	school	NOUN
taxlaw-12356	1011	10	,	,	PUNCT
taxlaw-12356	1011	11	which	which	PRON
taxlaw-12356	1011	12	will	will	AUX
taxlaw-12356	1011	13	become	become	VERB
taxlaw-12356	1011	14	more	more	ADV
taxlaw-12356	1011	15	stratified	stratified	ADJ
taxlaw-12356	1011	16	as	as	ADP
taxlaw-12356	1011	17	a	a	DET
taxlaw-12356	1011	18	result	result	NOUN
taxlaw-12356	1011	19	of	of	ADP
taxlaw-12356	1011	20	school	school	NOUN
taxlaw-12356	1011	21	choice.197	choice.197	NOUN
taxlaw-12356	1011	22	for	for	ADP
taxlaw-12356	1011	23	programs	program	NOUN
taxlaw-12356	1011	24	that	that	PRON
taxlaw-12356	1011	25	provide	provide	VERB
taxlaw-12356	1011	26	such	such	ADJ
taxlaw-12356	1011	27	little	little	ADJ
taxlaw-12356	1011	28	benefit	benefit	NOUN
taxlaw-12356	1011	29	to	to	ADP
taxlaw-12356	1011	30	educational	educational	ADJ
taxlaw-12356	1011	31	systems	system	NOUN
taxlaw-12356	1011	32	for	for	ADP
taxlaw-12356	1011	33	the	the	DET
taxlaw-12356	1011	34	poor	poor	ADJ
taxlaw-12356	1011	35	,	,	PUNCT
taxlaw-12356	1011	36	states	state	NOUN
taxlaw-12356	1011	37	sacrifice	sacrifice	VERB
taxlaw-12356	1011	38	immense	immense	ADJ
taxlaw-12356	1011	39	tax	tax	NOUN
taxlaw-12356	1011	40	revenue	revenue	NOUN
taxlaw-12356	1011	41	and	and	CCONJ
taxlaw-12356	1011	42	leave	leave	VERB
taxlaw-12356	1011	43	open	open	ADJ
taxlaw-12356	1011	44	opportunities	opportunity	NOUN
taxlaw-12356	1011	45	to	to	PART
taxlaw-12356	1011	46	abuse	abuse	VERB
taxlaw-12356	1011	47	the	the	DET
taxlaw-12356	1011	48	system	system	NOUN
taxlaw-12356	1011	49	.	.	PUNCT
taxlaw-12356	1012	1	tax	tax	NOUN
taxlaw-12356	1012	2	credit	credit	NOUN
taxlaw-12356	1012	3	programs	program	NOUN
taxlaw-12356	1012	4	thus	thus	ADV
taxlaw-12356	1012	5	frequently	frequently	ADV
taxlaw-12356	1012	6	exacerbate	exacerbate	VERB
taxlaw-12356	1012	7	the	the	DET
taxlaw-12356	1012	8	problems	problem	NOUN
taxlaw-12356	1012	9	they	they	PRON
taxlaw-12356	1012	10	were	be	AUX
taxlaw-12356	1012	11	intended	intend	VERB
taxlaw-12356	1012	12	to	to	PART
taxlaw-12356	1012	13	repair	repair	VERB
taxlaw-12356	1012	14	,	,	PUNCT
taxlaw-12356	1012	15	leading	lead	VERB
taxlaw-12356	1012	16	to	to	ADP
taxlaw-12356	1012	17	more	more	ADV
taxlaw-12356	1012	18	private	private	ADJ
taxlaw-12356	1012	19	funding	funding	NOUN
taxlaw-12356	1012	20	for	for	ADP
taxlaw-12356	1012	21	already	already	ADV
taxlaw-12356	1012	22	wealthy	wealthy	ADJ
taxlaw-12356	1012	23	private	private	ADJ
taxlaw-12356	1012	24	schools	school	NOUN
taxlaw-12356	1012	25	and	and	CCONJ
taxlaw-12356	1012	26	leaving	leave	VERB
taxlaw-12356	1012	27	low	low	ADJ
taxlaw-12356	1012	28	-	-	PUNCT
taxlaw-12356	1012	29	cost	cost	NOUN
taxlaw-12356	1012	30	private	private	ADJ
taxlaw-12356	1012	31	schools	school	NOUN
taxlaw-12356	1012	32	and	and	CCONJ
taxlaw-12356	1012	33	public	public	ADJ
taxlaw-12356	1012	34	schools	school	NOUN
taxlaw-12356	1012	35	to	to	ADP
taxlaw-12356	1012	36	founder	founder	NOUN
taxlaw-12356	1012	37	.	.	PUNCT
taxlaw-12356	1013	1	it	it	PRON
taxlaw-12356	1013	2	is	be	AUX
taxlaw-12356	1013	3	unsurprising	unsurprising	ADJ
taxlaw-12356	1013	4	that	that	SCONJ
taxlaw-12356	1013	5	tax	tax	NOUN
taxlaw-12356	1013	6	credit	credit	NOUN
taxlaw-12356	1013	7	programs	program	NOUN
taxlaw-12356	1013	8	are	be	AUX
taxlaw-12356	1013	9	not	not	PART
taxlaw-12356	1013	10	massively	massively	ADV
taxlaw-12356	1013	11	successful	successful	ADJ
taxlaw-12356	1013	12	—	—	PUNCT
taxlaw-12356	1013	13	their	their	PRON
taxlaw-12356	1013	14	goal	goal	NOUN
taxlaw-12356	1013	15	was	be	AUX
taxlaw-12356	1013	16	to	to	PART
taxlaw-12356	1013	17	increase	increase	VERB
taxlaw-12356	1013	18	school	school	NOUN
taxlaw-12356	1013	19	choice	choice	NOUN
taxlaw-12356	1013	20	,	,	PUNCT
taxlaw-12356	1013	21	but	but	CCONJ
taxlaw-12356	1013	22	when	when	SCONJ
taxlaw-12356	1013	23	they	they	PRON
taxlaw-12356	1013	24	were	be	AUX
taxlaw-12356	1013	25	initially	initially	ADV
taxlaw-12356	1013	26	developed	develop	VERB
taxlaw-12356	1013	27	,	,	PUNCT
taxlaw-12356	1013	28	legislators	legislator	NOUN
taxlaw-12356	1013	29	believed	believe	VERB
taxlaw-12356	1013	30	it	it	PRON
taxlaw-12356	1013	31	was	be	AUX
taxlaw-12356	1013	32	unlawful	unlawful	ADJ
taxlaw-12356	1013	33	for	for	ADP
taxlaw-12356	1013	34	state	state	NOUN
taxlaw-12356	1013	35	money	money	NOUN
taxlaw-12356	1013	36	to	to	PART
taxlaw-12356	1013	37	support	support	VERB
taxlaw-12356	1013	38	religious	religious	ADJ
taxlaw-12356	1013	39	schools	school	NOUN
taxlaw-12356	1013	40	.	.	PUNCT
taxlaw-12356	1014	1	naturally	naturally	ADV
taxlaw-12356	1014	2	,	,	PUNCT
taxlaw-12356	1014	3	the	the	DET
taxlaw-12356	1014	4	roundabout	roundabout	ADJ
taxlaw-12356	1014	5	system	system	NOUN
taxlaw-12356	1014	6	that	that	PRON
taxlaw-12356	1014	7	resulted	result	VERB
taxlaw-12356	1014	8	was	be	AUX
taxlaw-12356	1014	9	inefficient	inefficient	ADJ
taxlaw-12356	1014	10	.	.	PUNCT
taxlaw-12356	1015	1	had	have	AUX
taxlaw-12356	1015	2	the	the	DET
taxlaw-12356	1015	3	law	law	NOUN
taxlaw-12356	1015	4	been	be	AUX
taxlaw-12356	1015	5	what	what	PRON
taxlaw-12356	1015	6	it	it	PRON
taxlaw-12356	1015	7	is	be	AUX
taxlaw-12356	1015	8	now	now	ADV
taxlaw-12356	1015	9	—	—	PUNCT
taxlaw-12356	1015	10	not	not	PART
taxlaw-12356	1015	11	imposing	impose	VERB
taxlaw-12356	1015	12	any	any	DET
taxlaw-12356	1015	13	barrier	barrier	NOUN
taxlaw-12356	1015	14	between	between	ADP
taxlaw-12356	1015	15	public	public	ADJ
taxlaw-12356	1015	16	money	money	NOUN
taxlaw-12356	1015	17	and	and	CCONJ
taxlaw-12356	1015	18	religious	religious	ADJ
taxlaw-12356	1015	19	schools	school	NOUN
taxlaw-12356	1015	20	—	—	PUNCT
taxlaw-12356	1015	21	tax	tax	NOUN
taxlaw-12356	1015	22	credit	credit	NOUN
taxlaw-12356	1015	23	programs	program	NOUN
taxlaw-12356	1015	24	probably	probably	ADV
taxlaw-12356	1015	25	would	would	AUX
taxlaw-12356	1015	26	not	not	PART
taxlaw-12356	1015	27	have	have	AUX
taxlaw-12356	1015	28	been	be	AUX
taxlaw-12356	1015	29	legislators	legislator	NOUN
taxlaw-12356	1015	30	’	'	PUNCT
taxlaw-12356	1015	31	first	first	ADJ
taxlaw-12356	1015	32	choice	choice	NOUN
taxlaw-12356	1015	33	to	to	PART
taxlaw-12356	1015	34	strengthen	strengthen	VERB
taxlaw-12356	1015	35	education	education	NOUN
taxlaw-12356	1015	36	.	.	PUNCT
taxlaw-12356	1016	1	regardless	regardless	ADV
taxlaw-12356	1016	2	of	of	ADP
taxlaw-12356	1016	3	whether	whether	SCONJ
taxlaw-12356	1016	4	the	the	DET
taxlaw-12356	1016	5	circumvention	circumvention	NOUN
taxlaw-12356	1016	6	of	of	ADP
taxlaw-12356	1016	7	understood	understand	VERB
taxlaw-12356	1016	8	laws	law	NOUN
taxlaw-12356	1016	9	was	be	AUX
taxlaw-12356	1016	10	initially	initially	ADV
taxlaw-12356	1016	11	proper	proper	ADJ
taxlaw-12356	1016	12	,	,	PUNCT
taxlaw-12356	1016	13	we	we	PRON
taxlaw-12356	1016	14	now	now	ADV
taxlaw-12356	1016	15	have	have	VERB
taxlaw-12356	1016	16	the	the	DET
taxlaw-12356	1016	17	opportunity	opportunity	NOUN
taxlaw-12356	1016	18	to	to	PART
taxlaw-12356	1016	19	repair	repair	VERB
taxlaw-12356	1016	20	the	the	DET
taxlaw-12356	1016	21	inefficiencies	inefficiency	NOUN
taxlaw-12356	1016	22	of	of	ADP
taxlaw-12356	1016	23	tax	tax	NOUN
taxlaw-12356	1016	24	credit	credit	NOUN
taxlaw-12356	1016	25	programs	program	NOUN
taxlaw-12356	1016	26	and	and	CCONJ
taxlaw-12356	1016	27	effectively	effectively	ADV
taxlaw-12356	1016	28	improve	improve	VERB
taxlaw-12356	1016	29	education	education	NOUN
taxlaw-12356	1016	30	for	for	ADP
taxlaw-12356	1016	31	all	all	PRON
taxlaw-12356	1016	32	–	–	PUNCT
taxlaw-12356	1016	33	public	public	ADJ
taxlaw-12356	1016	34	or	or	CCONJ
taxlaw-12356	1016	35	private	private	ADJ
taxlaw-12356	1016	36	,	,	PUNCT
taxlaw-12356	1016	37	religious	religious	ADJ
taxlaw-12356	1016	38	or	or	CCONJ
taxlaw-12356	1016	39	secular	secular	ADJ
taxlaw-12356	1016	40	,	,	PUNCT
taxlaw-12356	1016	41	wealthy	wealthy	ADJ
taxlaw-12356	1016	42	or	or	CCONJ
taxlaw-12356	1016	43	poor	poor	ADJ
taxlaw-12356	1016	44	.	.	PUNCT
taxlaw-12356	1017	1	because	because	SCONJ
taxlaw-12356	1017	2	the	the	DET
taxlaw-12356	1017	3	establishment	establishment	NOUN
taxlaw-12356	1017	4	clause	clause	NOUN
taxlaw-12356	1017	5	jurisprudence	jurisprudence	NOUN
taxlaw-12356	1017	6	is	be	AUX
taxlaw-12356	1017	7	now	now	ADV
taxlaw-12356	1017	8	clear	clear	ADJ
taxlaw-12356	1017	9	,	,	PUNCT
taxlaw-12356	1017	10	instead	instead	ADV
taxlaw-12356	1017	11	of	of	ADP
taxlaw-12356	1017	12	clinging	cling	VERB
taxlaw-12356	1017	13	to	to	ADP
taxlaw-12356	1017	14	the	the	DET
taxlaw-12356	1017	15	vestigial	vestigial	ADJ
taxlaw-12356	1017	16	approach	approach	NOUN
taxlaw-12356	1017	17	that	that	PRON
taxlaw-12356	1017	18	has	have	AUX
taxlaw-12356	1017	19	failed	fail	VERB
taxlaw-12356	1017	20	to	to	PART
taxlaw-12356	1017	21	prove	prove	VERB
taxlaw-12356	1017	22	itself	itself	PRON
taxlaw-12356	1017	23	,	,	PUNCT
taxlaw-12356	1017	24	states	state	NOUN
taxlaw-12356	1017	25	should	should	AUX
taxlaw-12356	1017	26	pursue	pursue	VERB
taxlaw-12356	1017	27	their	their	PRON
taxlaw-12356	1017	28	goals	goal	NOUN
taxlaw-12356	1017	29	of	of	ADP
taxlaw-12356	1017	30	school	school	NOUN
taxlaw-12356	1017	31	choice	choice	NOUN
taxlaw-12356	1017	32	through	through	ADP
taxlaw-12356	1017	33	direct	direct	ADJ
taxlaw-12356	1017	34	funding	funding	NOUN
taxlaw-12356	1017	35	.	.	PUNCT
taxlaw-12356	1018	1	iv	iv	X
taxlaw-12356	1018	2	.	.	PUNCT
taxlaw-12356	1018	3	solutions	solution	NOUN
taxlaw-12356	1018	4	states	state	NOUN
taxlaw-12356	1018	5	that	that	PRON
taxlaw-12356	1018	6	wish	wish	VERB
taxlaw-12356	1018	7	to	to	PART
taxlaw-12356	1018	8	fund	fund	VERB
taxlaw-12356	1018	9	private	private	ADJ
taxlaw-12356	1018	10	schools	school	NOUN
taxlaw-12356	1018	11	should	should	AUX
taxlaw-12356	1018	12	therefore	therefore	ADV
taxlaw-12356	1018	13	discard	discard	VERB
taxlaw-12356	1018	14	their	their	PRON
taxlaw-12356	1018	15	tax	tax	NOUN
taxlaw-12356	1018	16	credit	credit	NOUN
taxlaw-12356	1018	17	systems	system	NOUN
taxlaw-12356	1018	18	in	in	ADP
taxlaw-12356	1018	19	favor	favor	NOUN
taxlaw-12356	1018	20	of	of	ADP
taxlaw-12356	1018	21	direct	direct	ADJ
taxlaw-12356	1018	22	funding	funding	NOUN
taxlaw-12356	1018	23	that	that	PRON
taxlaw-12356	1018	24	is	be	AUX
taxlaw-12356	1018	25	more	more	ADV
taxlaw-12356	1018	26	likely	likely	ADJ
taxlaw-12356	1018	27	to	to	PART
taxlaw-12356	1018	28	improve	improve	VERB
taxlaw-12356	1018	29	education	education	NOUN
taxlaw-12356	1018	30	for	for	ADP
taxlaw-12356	1018	31	those	those	PRON
taxlaw-12356	1018	32	who	who	PRON
taxlaw-12356	1018	33	need	need	VERB
taxlaw-12356	1018	34	it	it	PRON
taxlaw-12356	1018	35	.	.	PUNCT
taxlaw-12356	1019	1	the	the	DET
taxlaw-12356	1019	2	most	most	ADV
taxlaw-12356	1019	3	important	important	ADJ
taxlaw-12356	1019	4	change	change	NOUN
taxlaw-12356	1019	5	that	that	PRON
taxlaw-12356	1019	6	a	a	DET
taxlaw-12356	1019	7	state	state	NOUN
taxlaw-12356	1019	8	should	should	AUX
taxlaw-12356	1019	9	make	make	VERB
taxlaw-12356	1019	10	with	with	ADP
taxlaw-12356	1019	11	direct	direct	ADJ
taxlaw-12356	1019	12	funding	funding	NOUN
taxlaw-12356	1019	13	is	be	AUX
taxlaw-12356	1019	14	to	to	PART
taxlaw-12356	1019	15	ensure	ensure	VERB
taxlaw-12356	1019	16	that	that	SCONJ
taxlaw-12356	1019	17	whatever	whatever	DET
taxlaw-12356	1019	18	aid	aid	NOUN
taxlaw-12356	1019	19	it	it	PRON
taxlaw-12356	1019	20	provides	provide	VERB
taxlaw-12356	1019	21	to	to	ADP
taxlaw-12356	1019	22	private	private	ADJ
taxlaw-12356	1019	23	schools	school	NOUN
taxlaw-12356	1019	24	should	should	AUX
taxlaw-12356	1019	25	benefit	benefit	VERB
taxlaw-12356	1019	26	students	student	NOUN
taxlaw-12356	1019	27	in	in	ADP
taxlaw-12356	1019	28	need	need	NOUN
taxlaw-12356	1019	29	,	,	PUNCT
taxlaw-12356	1019	30	instead	instead	ADV
taxlaw-12356	1019	31	of	of	ADP
taxlaw-12356	1019	32	subsidizing	subsidize	VERB
taxlaw-12356	1019	33	tuition	tuition	NOUN
taxlaw-12356	1019	34	payments	payment	NOUN
taxlaw-12356	1019	35	that	that	PRON
taxlaw-12356	1019	36	otherwise	otherwise	ADV
taxlaw-12356	1019	37	could	could	AUX
taxlaw-12356	1019	38	have	have	AUX
taxlaw-12356	1019	39	been	be	AUX
taxlaw-12356	1019	40	paid	pay	VERB
taxlaw-12356	1019	41	privately	privately	ADV
taxlaw-12356	1019	42	.	.	PUNCT
taxlaw-12356	1020	1	because	because	SCONJ
taxlaw-12356	1020	2	the	the	DET
taxlaw-12356	1020	3	benefits	benefit	NOUN
taxlaw-12356	1020	4	of	of	ADP
taxlaw-12356	1020	5	tax	tax	NOUN
taxlaw-12356	1020	6	breaks	break	NOUN
taxlaw-12356	1020	7	are	be	AUX
taxlaw-12356	1020	8	more	more	ADV
taxlaw-12356	1020	9	appealing	appealing	ADJ
taxlaw-12356	1020	10	to	to	ADP
taxlaw-12356	1020	11	higher	high	ADJ
taxlaw-12356	1020	12	earners	earner	NOUN
taxlaw-12356	1020	13	who	who	PRON
taxlaw-12356	1020	14	owe	owe	VERB
taxlaw-12356	1020	15	more	more	ADJ
taxlaw-12356	1020	16	in	in	ADP
taxlaw-12356	1020	17	taxes	taxis	NOUN
taxlaw-12356	1020	18	,	,	PUNCT
taxlaw-12356	1020	19	subsidies	subsidy	NOUN
taxlaw-12356	1020	20	should	should	AUX
taxlaw-12356	1020	21	avoid	avoid	VERB
taxlaw-12356	1020	22	the	the	DET
taxlaw-12356	1020	23	tax	tax	NOUN
taxlaw-12356	1020	24	code	code	NOUN
taxlaw-12356	1020	25	entirely.198	entirely.198	VERB
taxlaw-12356	1020	26	the	the	DET
taxlaw-12356	1020	27	state	state	NOUN
taxlaw-12356	1020	28	should	should	AUX
taxlaw-12356	1020	29	aid	aid	VERB
taxlaw-12356	1020	30	all	all	DET
taxlaw-12356	1020	31	students	student	NOUN
taxlaw-12356	1020	32	,	,	PUNCT
taxlaw-12356	1020	33	not	not	PART
taxlaw-12356	1020	34	just	just	ADV
taxlaw-12356	1020	35	the	the	DET
taxlaw-12356	1020	36	children	child	NOUN
taxlaw-12356	1020	37	of	of	ADP
taxlaw-12356	1020	38	high	high	ADJ
taxlaw-12356	1020	39	earners	earner	NOUN
taxlaw-12356	1020	40	.	.	PUNCT
taxlaw-12356	1021	1	merely	merely	ADV
taxlaw-12356	1021	2	disallowing	disallow	VERB
taxlaw-12356	1021	3	scholarship	scholarship	NOUN
taxlaw-12356	1021	4	organization	organization	NOUN
taxlaw-12356	1021	5	donors	donor	NOUN
taxlaw-12356	1021	6	from	from	ADP
taxlaw-12356	1021	7	indicating	indicate	VERB
taxlaw-12356	1021	8	the	the	DET
taxlaw-12356	1021	9	school	school	NOUN
taxlaw-12356	1021	10	or	or	CCONJ
taxlaw-12356	1021	11	student	student	NOUN
taxlaw-12356	1021	12	to	to	PART
taxlaw-12356	1021	13	receive	receive	VERB
taxlaw-12356	1021	14	the	the	DET
taxlaw-12356	1021	15	donation	donation	NOUN
taxlaw-12356	1021	16	would	would	AUX
taxlaw-12356	1021	17	not	not	PART
taxlaw-12356	1021	18	solve	solve	VERB
taxlaw-12356	1021	19	this	this	DET
taxlaw-12356	1021	20	problem	problem	NOUN
taxlaw-12356	1021	21	,	,	PUNCT
taxlaw-12356	1021	22	however	however	ADV
taxlaw-12356	1021	23	.	.	PUNCT
taxlaw-12356	1022	1	florida	florida	PROPN
taxlaw-12356	1022	2	’s	’s	PART
taxlaw-12356	1022	3	tax	tax	NOUN
taxlaw-12356	1022	4	credit	credit	NOUN
taxlaw-12356	1022	5	scholarship	scholarship	NOUN
taxlaw-12356	1022	6	program	program	NOUN
taxlaw-12356	1022	7	does	do	AUX
taxlaw-12356	1022	8	just	just	ADV
taxlaw-12356	1022	9	this	this	PRON
taxlaw-12356	1022	10	already	already	ADV
taxlaw-12356	1022	11	—	—	PUNCT
taxlaw-12356	1022	12	donors	donor	NOUN
taxlaw-12356	1022	13	may	may	AUX
taxlaw-12356	1022	14	not	not	PART
taxlaw-12356	1022	15	indicate	indicate	VERB
taxlaw-12356	1022	16	a	a	DET
taxlaw-12356	1022	17	certain	certain	ADJ
taxlaw-12356	1022	18	student	student	NOUN
taxlaw-12356	1022	19	or	or	CCONJ
taxlaw-12356	1022	20	school	school	NOUN
taxlaw-12356	1022	21	to	to	PART
taxlaw-12356	1022	22	receive	receive	VERB
taxlaw-12356	1022	23	their	their	PRON
taxlaw-12356	1022	24	donation	donation	NOUN
taxlaw-12356	1022	25	,	,	PUNCT
taxlaw-12356	1022	26	and	and	CCONJ
taxlaw-12356	1022	27	the	the	DET
taxlaw-12356	1022	28	private	private	ADJ
taxlaw-12356	1022	29	organization	organization	NOUN
taxlaw-12356	1022	30	managing	manage	VERB
taxlaw-12356	1022	31	the	the	DET
taxlaw-12356	1022	32	donations	donation	NOUN
taxlaw-12356	1022	33	may	may	AUX
taxlaw-12356	1022	34	not	not	PART
taxlaw-12356	1022	35	represent	represent	VERB
taxlaw-12356	1022	36	that	that	SCONJ
taxlaw-12356	1022	37	the	the	DET
taxlaw-12356	1022	38	funds	fund	NOUN
taxlaw-12356	1022	39	will	will	AUX
taxlaw-12356	1022	40	be	be	AUX
taxlaw-12356	1022	41	directed	direct	VERB
taxlaw-12356	1022	42	to	to	ADP
taxlaw-12356	1022	43	a	a	DET
taxlaw-12356	1022	44	particular	particular	ADJ
taxlaw-12356	1022	45	student	student	NOUN
taxlaw-12356	1022	46	or	or	CCONJ
taxlaw-12356	1022	47	school.199	school.199	NOUN
taxlaw-12356	1022	48	this	this	DET
taxlaw-12356	1022	49	change	change	NOUN
taxlaw-12356	1022	50	might	might	AUX
taxlaw-12356	1022	51	be	be	AUX
taxlaw-12356	1022	52	expected	expect	VERB
taxlaw-12356	1022	53	to	to	ADP
taxlaw-12356	1022	54	197	197	NUM
taxlaw-12356	1022	55	kristie	kristie	PROPN
taxlaw-12356	1023	1	j.r	j.r	PROPN
taxlaw-12356	1023	2	.	.	PROPN
taxlaw-12356	1023	3	phillips	phillips	PROPN
taxlaw-12356	1023	4	et	et	PROPN
taxlaw-12356	1023	5	al	al	PROPN
taxlaw-12356	1023	6	.	.	PROPN
taxlaw-12356	1023	7	,	,	PUNCT
taxlaw-12356	1023	8	school	school	NOUN
taxlaw-12356	1023	9	choice	choice	NOUN
taxlaw-12356	1023	10	&	&	CCONJ
taxlaw-12356	1023	11	social	social	ADJ
taxlaw-12356	1023	12	stratification	stratification	NOUN
taxlaw-12356	1023	13	:	:	PUNCT
taxlaw-12356	1023	14	how	how	SCONJ
taxlaw-12356	1023	15	intra	intra	ADJ
taxlaw-12356	1023	16	-	-	ADJ
taxlaw-12356	1023	17	district	district	ADJ
taxlaw-12356	1023	18	transfers	transfer	NOUN
taxlaw-12356	1023	19	shift	shift	VERB
taxlaw-12356	1023	20	the	the	DET
taxlaw-12356	1023	21	racial	racial	ADJ
taxlaw-12356	1023	22	/	/	SYM
taxlaw-12356	1023	23	ethnic	ethnic	ADJ
taxlaw-12356	1023	24	and	and	CCONJ
taxlaw-12356	1023	25	economic	economic	ADJ
taxlaw-12356	1023	26	composition	composition	NOUN
taxlaw-12356	1023	27	of	of	ADP
taxlaw-12356	1023	28	schools	school	NOUN
taxlaw-12356	1023	29	,	,	PUNCT
taxlaw-12356	1023	30	51	51	NUM
taxlaw-12356	1023	31	social	social	ADJ
taxlaw-12356	1023	32	science	science	NOUN
taxlaw-12356	1023	33	research	research	NOUN
taxlaw-12356	1023	34	30	30	NUM
taxlaw-12356	1023	35	(	(	PUNCT
taxlaw-12356	1023	36	2014	2014	NUM
taxlaw-12356	1023	37	)	)	PUNCT
taxlaw-12356	1023	38	;	;	PUNCT
taxlaw-12356	1023	39	julia	julia	PROPN
taxlaw-12356	1023	40	a.	a.	PROPN
taxlaw-12356	1023	41	mcwilliams	mcwilliams	PROPN
taxlaw-12356	1023	42	,	,	PUNCT
taxlaw-12356	1023	43	the	the	DET
taxlaw-12356	1023	44	neighborhood	neighborhood	NOUN
taxlaw-12356	1023	45	school	school	NOUN
taxlaw-12356	1023	46	stigma	stigma	NOUN
taxlaw-12356	1023	47	:	:	PUNCT
taxlaw-12356	1023	48	school	school	NOUN
taxlaw-12356	1023	49	choice	choice	NOUN
taxlaw-12356	1023	50	,	,	PUNCT
taxlaw-12356	1023	51	stratification	stratification	NOUN
taxlaw-12356	1023	52	,	,	PUNCT
taxlaw-12356	1023	53	and	and	CCONJ
taxlaw-12356	1023	54	shame	shame	NOUN
taxlaw-12356	1023	55	,	,	PUNCT
taxlaw-12356	1023	56	15	15	NUM
taxlaw-12356	1023	57	policy	policy	NOUN
taxlaw-12356	1023	58	futures	future	NOUN
taxlaw-12356	1023	59	in	in	ADP
taxlaw-12356	1023	60	education	education	NOUN
taxlaw-12356	1023	61	221	221	NUM
taxlaw-12356	1023	62	(	(	PUNCT
taxlaw-12356	1023	63	2017	2017	NUM
taxlaw-12356	1023	64	)	)	PUNCT
taxlaw-12356	1023	65	.	.	PUNCT
taxlaw-12356	1024	1	198	198	NUM
taxlaw-12356	1024	2	coverdell	coverdell	PROPN
taxlaw-12356	1024	3	education	education	NOUN
taxlaw-12356	1024	4	savings	saving	NOUN
taxlaw-12356	1024	5	accounts	account	NOUN
taxlaw-12356	1024	6	,	,	PUNCT
taxlaw-12356	1024	7	for	for	ADP
taxlaw-12356	1024	8	example	example	NOUN
taxlaw-12356	1024	9	,	,	PUNCT
taxlaw-12356	1024	10	allow	allow	VERB
taxlaw-12356	1024	11	investments	investment	NOUN
taxlaw-12356	1024	12	to	to	PART
taxlaw-12356	1024	13	grow	grow	VERB
taxlaw-12356	1024	14	tax	tax	NOUN
taxlaw-12356	1024	15	-	-	PUNCT
taxlaw-12356	1024	16	free	free	ADJ
taxlaw-12356	1024	17	and	and	CCONJ
taxlaw-12356	1024	18	be	be	AUX
taxlaw-12356	1024	19	spent	spend	VERB
taxlaw-12356	1024	20	tax	tax	NOUN
taxlaw-12356	1024	21	-	-	PUNCT
taxlaw-12356	1024	22	free	free	ADJ
taxlaw-12356	1024	23	on	on	ADP
taxlaw-12356	1024	24	educational	educational	ADJ
taxlaw-12356	1024	25	expenses	expense	NOUN
taxlaw-12356	1024	26	.	.	PUNCT
taxlaw-12356	1025	1	but	but	CCONJ
taxlaw-12356	1025	2	only	only	ADV
taxlaw-12356	1025	3	families	family	NOUN
taxlaw-12356	1025	4	with	with	ADP
taxlaw-12356	1025	5	money	money	NOUN
taxlaw-12356	1025	6	to	to	PART
taxlaw-12356	1025	7	invest	invest	VERB
taxlaw-12356	1025	8	stand	stand	VERB
taxlaw-12356	1025	9	to	to	PART
taxlaw-12356	1025	10	benefit	benefit	VERB
taxlaw-12356	1025	11	from	from	ADP
taxlaw-12356	1025	12	them	they	PRON
taxlaw-12356	1025	13	.	.	PUNCT
taxlaw-12356	1026	1	internal	internal	ADJ
taxlaw-12356	1026	2	revenue	revenue	NOUN
taxlaw-12356	1026	3	serv	serv	X
taxlaw-12356	1026	4	.	.	PUNCT
taxlaw-12356	1026	5	,	,	PUNCT
taxlaw-12356	1026	6	u.s	u.s	PROPN
taxlaw-12356	1026	7	.	.	PROPN
taxlaw-12356	1026	8	dep’t	dep’t	NOUN
taxlaw-12356	1026	9	of	of	ADP
taxlaw-12356	1026	10	the	the	DET
taxlaw-12356	1026	11	treasury	treasury	NOUN
taxlaw-12356	1026	12	,	,	PUNCT
taxlaw-12356	1026	13	pub	pub	NOUN
taxlaw-12356	1026	14	.	.	PUNCT
taxlaw-12356	1027	1	no	no	INTJ
taxlaw-12356	1027	2	.	.	PUNCT
taxlaw-12356	1028	1	970	970	NUM
taxlaw-12356	1028	2	tax	tax	NOUN
taxlaw-12356	1028	3	benefits	benefit	NOUN
taxlaw-12356	1028	4	for	for	ADP
taxlaw-12356	1028	5	education	education	NOUN
taxlaw-12356	1028	6	(	(	PUNCT
taxlaw-12356	1028	7	2022	2022	NUM
taxlaw-12356	1028	8	)	)	PUNCT
taxlaw-12356	1028	9	,	,	PUNCT
taxlaw-12356	1028	10	https://www.irs.gov/publications/p970#idm140550552112176	https://www.irs.gov/publications/p970#idm140550552112176	NOUN
taxlaw-12356	1029	1	[	[	X
taxlaw-12356	1029	2	perma.cc/8j2	perma.cc/8j2	PROPN
taxlaw-12356	1029	3	m	m	NOUN
taxlaw-12356	1029	4	-	-	PUNCT
taxlaw-12356	1029	5	wfxb	wfxb	PROPN
taxlaw-12356	1029	6	]	]	PUNCT
taxlaw-12356	1029	7	.	.	PUNCT
taxlaw-12356	1030	1	199	199	NUM
taxlaw-12356	1030	2	fla	fla	PROPN
taxlaw-12356	1030	3	.	.	PUNCT
taxlaw-12356	1031	1	stat	stat	PROPN
taxlaw-12356	1031	2	.	.	PUNCT
taxlaw-12356	1032	1	ann	ann	PROPN
taxlaw-12356	1032	2	.	.	PUNCT
taxlaw-12356	1033	1	§	§	PROPN
taxlaw-12356	1033	2	1002.395	1002.395	PROPN
taxlaw-12356	1033	3	(	(	PUNCT
taxlaw-12356	1033	4	west	west	NOUN
taxlaw-12356	1033	5	2023	2023	NUM
taxlaw-12356	1033	6	)	)	PUNCT
taxlaw-12356	1033	7	.	.	PUNCT
taxlaw-12356	1034	1	columbia	columbia	PROPN
taxlaw-12356	1034	2	journal	journal	PROPN
taxlaw-12356	1034	3	of	of	ADP
taxlaw-12356	1034	4	tax	tax	NOUN
taxlaw-12356	1034	5	law	law	NOUN
taxlaw-12356	1035	1	[	[	X
taxlaw-12356	1035	2	vol	vol	NOUN
taxlaw-12356	1035	3	:	:	PUNCT
taxlaw-12356	1035	4	15:1	15:1	NUM
taxlaw-12356	1035	5	116	116	NUM
taxlaw-12356	1035	6	destroy	destroy	VERB
taxlaw-12356	1035	7	any	any	DET
taxlaw-12356	1035	8	incentive	incentive	NOUN
taxlaw-12356	1035	9	to	to	PART
taxlaw-12356	1035	10	donate	donate	VERB
taxlaw-12356	1035	11	,	,	PUNCT
taxlaw-12356	1035	12	but	but	CCONJ
taxlaw-12356	1035	13	florida	florida	PROPN
taxlaw-12356	1035	14	’s	’s	PART
taxlaw-12356	1035	15	system	system	NOUN
taxlaw-12356	1035	16	is	be	AUX
taxlaw-12356	1035	17	still	still	ADV
taxlaw-12356	1035	18	robust	robust	ADJ
taxlaw-12356	1035	19	;	;	PUNCT
taxlaw-12356	1035	20	its	its	PRON
taxlaw-12356	1035	21	tax	tax	NOUN
taxlaw-12356	1035	22	credit	credit	NOUN
taxlaw-12356	1035	23	scholarship	scholarship	NOUN
taxlaw-12356	1035	24	program	program	NOUN
taxlaw-12356	1035	25	awarded	award	VERB
taxlaw-12356	1035	26	$	$	SYM
taxlaw-12356	1035	27	568	568	NUM
taxlaw-12356	1035	28	million	million	NUM
taxlaw-12356	1035	29	in	in	ADP
taxlaw-12356	1035	30	scholarships	scholarship	NOUN
taxlaw-12356	1035	31	for	for	ADP
taxlaw-12356	1035	32	the	the	DET
taxlaw-12356	1035	33	2021–22	2021–22	NUM
taxlaw-12356	1035	34	school	school	NOUN
taxlaw-12356	1035	35	year.200	year.200	NOUN
taxlaw-12356	1035	36	however	however	ADV
taxlaw-12356	1035	37	,	,	PUNCT
taxlaw-12356	1035	38	it	it	PRON
taxlaw-12356	1035	39	still	still	ADV
taxlaw-12356	1035	40	suffers	suffer	VERB
taxlaw-12356	1035	41	from	from	ADP
taxlaw-12356	1035	42	a	a	DET
taxlaw-12356	1035	43	lack	lack	NOUN
taxlaw-12356	1035	44	of	of	ADP
taxlaw-12356	1035	45	regulation	regulation	NOUN
taxlaw-12356	1035	46	.	.	PUNCT
taxlaw-12356	1036	1	this	this	PRON
taxlaw-12356	1036	2	is	be	AUX
taxlaw-12356	1036	3	because	because	SCONJ
taxlaw-12356	1036	4	—	—	PUNCT
taxlaw-12356	1036	5	even	even	ADV
taxlaw-12356	1036	6	despite	despite	SCONJ
taxlaw-12356	1036	7	requiring	require	VERB
taxlaw-12356	1036	8	(	(	PUNCT
taxlaw-12356	1036	9	at	at	ADP
taxlaw-12356	1036	10	least	least	ADJ
taxlaw-12356	1036	11	until	until	ADP
taxlaw-12356	1036	12	july	july	PROPN
taxlaw-12356	1036	13	2023201	2023201	NUM
taxlaw-12356	1036	14	)	)	PUNCT
taxlaw-12356	1036	15	that	that	SCONJ
taxlaw-12356	1036	16	only	only	ADV
taxlaw-12356	1036	17	certain	certain	ADJ
taxlaw-12356	1036	18	children	child	NOUN
taxlaw-12356	1036	19	qualify	qualify	VERB
taxlaw-12356	1036	20	for	for	ADP
taxlaw-12356	1036	21	tax	tax	NOUN
taxlaw-12356	1036	22	credit	credit	NOUN
taxlaw-12356	1036	23	-	-	PUNCT
taxlaw-12356	1036	24	funded	fund	VERB
taxlaw-12356	1036	25	scholarships202	scholarships202	PROPN
taxlaw-12356	1036	26	—	—	PUNCT
taxlaw-12356	1036	27	it	it	PRON
taxlaw-12356	1036	28	was	be	AUX
taxlaw-12356	1036	29	not	not	PART
taxlaw-12356	1036	30	the	the	DET
taxlaw-12356	1036	31	government	government	NOUN
taxlaw-12356	1036	32	in	in	ADP
taxlaw-12356	1036	33	charge	charge	NOUN
taxlaw-12356	1036	34	of	of	ADP
taxlaw-12356	1036	35	ensuring	ensure	VERB
taxlaw-12356	1036	36	that	that	SCONJ
taxlaw-12356	1036	37	only	only	ADV
taxlaw-12356	1036	38	qualified	qualified	ADJ
taxlaw-12356	1036	39	students	student	NOUN
taxlaw-12356	1036	40	receive	receive	VERB
taxlaw-12356	1036	41	scholarships	scholarship	NOUN
taxlaw-12356	1036	42	,	,	PUNCT
taxlaw-12356	1036	43	but	but	CCONJ
taxlaw-12356	1036	44	the	the	DET
taxlaw-12356	1036	45	private	private	ADJ
taxlaw-12356	1036	46	organizations	organization	NOUN
taxlaw-12356	1036	47	that	that	PRON
taxlaw-12356	1036	48	receive	receive	VERB
taxlaw-12356	1036	49	donations.203	donations.203	NOUN
taxlaw-12356	1036	50	the	the	DET
taxlaw-12356	1036	51	private	private	ADJ
taxlaw-12356	1036	52	organizations	organization	NOUN
taxlaw-12356	1036	53	are	be	AUX
taxlaw-12356	1036	54	also	also	ADV
taxlaw-12356	1036	55	in	in	ADP
taxlaw-12356	1036	56	charge	charge	NOUN
taxlaw-12356	1036	57	of	of	ADP
taxlaw-12356	1036	58	ensuring	ensure	VERB
taxlaw-12356	1036	59	that	that	SCONJ
taxlaw-12356	1036	60	the	the	DET
taxlaw-12356	1036	61	private	private	ADJ
taxlaw-12356	1036	62	schools	school	NOUN
taxlaw-12356	1036	63	submit	submit	VERB
taxlaw-12356	1036	64	proper	proper	ADJ
taxlaw-12356	1036	65	financial	financial	ADJ
taxlaw-12356	1036	66	records	record	NOUN
taxlaw-12356	1036	67	regarding	regard	VERB
taxlaw-12356	1036	68	their	their	PRON
taxlaw-12356	1036	69	use	use	NOUN
taxlaw-12356	1036	70	of	of	ADP
taxlaw-12356	1036	71	the	the	DET
taxlaw-12356	1036	72	funds.204	funds.204	NOUN
taxlaw-12356	1036	73	like	like	ADP
taxlaw-12356	1036	74	in	in	ADP
taxlaw-12356	1036	75	other	other	ADJ
taxlaw-12356	1036	76	states	state	NOUN
taxlaw-12356	1036	77	,	,	PUNCT
taxlaw-12356	1036	78	outsourcing	outsource	VERB
taxlaw-12356	1036	79	the	the	DET
taxlaw-12356	1036	80	regulation	regulation	NOUN
taxlaw-12356	1036	81	of	of	ADP
taxlaw-12356	1036	82	the	the	DET
taxlaw-12356	1036	83	tax	tax	NOUN
taxlaw-12356	1036	84	credit	credit	NOUN
taxlaw-12356	1036	85	system	system	NOUN
taxlaw-12356	1036	86	to	to	ADP
taxlaw-12356	1036	87	private	private	ADJ
taxlaw-12356	1036	88	groups	group	NOUN
taxlaw-12356	1036	89	creates	create	VERB
taxlaw-12356	1036	90	a	a	DET
taxlaw-12356	1036	91	gap	gap	NOUN
taxlaw-12356	1036	92	in	in	ADP
taxlaw-12356	1036	93	oversight	oversight	NOUN
taxlaw-12356	1036	94	that	that	SCONJ
taxlaw-12356	1036	95	,	,	PUNCT
taxlaw-12356	1036	96	at	at	ADP
taxlaw-12356	1036	97	worst	bad	ADJ
taxlaw-12356	1036	98	,	,	PUNCT
taxlaw-12356	1036	99	invites	invite	VERB
taxlaw-12356	1036	100	abuse	abuse	NOUN
taxlaw-12356	1036	101	.	.	PUNCT
taxlaw-12356	1037	1	if	if	SCONJ
taxlaw-12356	1037	2	a	a	DET
taxlaw-12356	1037	3	state	state	NOUN
taxlaw-12356	1037	4	truly	truly	ADV
taxlaw-12356	1037	5	wants	want	VERB
taxlaw-12356	1037	6	to	to	PART
taxlaw-12356	1037	7	ensure	ensure	VERB
taxlaw-12356	1037	8	that	that	SCONJ
taxlaw-12356	1037	9	public	public	ADJ
taxlaw-12356	1037	10	funds	fund	NOUN
taxlaw-12356	1037	11	are	be	AUX
taxlaw-12356	1037	12	directed	direct	VERB
taxlaw-12356	1037	13	to	to	ADP
taxlaw-12356	1037	14	students	student	NOUN
taxlaw-12356	1037	15	who	who	PRON
taxlaw-12356	1037	16	need	need	VERB
taxlaw-12356	1037	17	them	they	PRON
taxlaw-12356	1037	18	to	to	PART
taxlaw-12356	1037	19	attend	attend	VERB
taxlaw-12356	1037	20	private	private	ADJ
taxlaw-12356	1037	21	school	school	NOUN
taxlaw-12356	1037	22	,	,	PUNCT
taxlaw-12356	1037	23	it	it	PRON
taxlaw-12356	1037	24	should	should	AUX
taxlaw-12356	1037	25	dispose	dispose	VERB
taxlaw-12356	1037	26	of	of	ADP
taxlaw-12356	1037	27	the	the	DET
taxlaw-12356	1037	28	intermediary	intermediary	ADJ
taxlaw-12356	1037	29	layer	layer	NOUN
taxlaw-12356	1037	30	of	of	ADP
taxlaw-12356	1037	31	the	the	DET
taxlaw-12356	1037	32	private	private	ADJ
taxlaw-12356	1037	33	organization	organization	NOUN
taxlaw-12356	1037	34	receiving	receive	VERB
taxlaw-12356	1037	35	donations.205	donations.205	NOUN
taxlaw-12356	1037	36	even	even	ADV
taxlaw-12356	1037	37	putting	put	VERB
taxlaw-12356	1037	38	aside	aside	ADP
taxlaw-12356	1037	39	the	the	DET
taxlaw-12356	1037	40	possibility	possibility	NOUN
taxlaw-12356	1037	41	of	of	ADP
taxlaw-12356	1037	42	abuse	abuse	NOUN
taxlaw-12356	1037	43	,	,	PUNCT
taxlaw-12356	1037	44	florida	florida	PROPN
taxlaw-12356	1037	45	has	have	VERB
taxlaw-12356	1037	46	no	no	DET
taxlaw-12356	1037	47	reason	reason	NOUN
taxlaw-12356	1037	48	to	to	PART
taxlaw-12356	1037	49	redirect	redirect	VERB
taxlaw-12356	1037	50	money	money	NOUN
taxlaw-12356	1037	51	that	that	PRON
taxlaw-12356	1037	52	would	would	AUX
taxlaw-12356	1037	53	otherwise	otherwise	ADV
taxlaw-12356	1037	54	be	be	AUX
taxlaw-12356	1037	55	state	state	NOUN
taxlaw-12356	1037	56	tax	tax	NOUN
taxlaw-12356	1037	57	revenue	revenue	NOUN
taxlaw-12356	1037	58	toward	toward	ADP
taxlaw-12356	1037	59	private	private	ADJ
taxlaw-12356	1037	60	schools	school	NOUN
taxlaw-12356	1037	61	.	.	PUNCT
taxlaw-12356	1038	1	nothing	nothing	PRON
taxlaw-12356	1038	2	requires	require	VERB
taxlaw-12356	1038	3	this	this	DET
taxlaw-12356	1038	4	extra	extra	ADJ
taxlaw-12356	1038	5	complication	complication	NOUN
taxlaw-12356	1038	6	.	.	PUNCT
taxlaw-12356	1039	1	florida	florida	PROPN
taxlaw-12356	1039	2	can	can	AUX
taxlaw-12356	1039	3	now	now	ADV
taxlaw-12356	1039	4	just	just	ADV
taxlaw-12356	1039	5	allocate	allocate	VERB
taxlaw-12356	1039	6	some	some	PRON
taxlaw-12356	1039	7	of	of	ADP
taxlaw-12356	1039	8	its	its	PRON
taxlaw-12356	1039	9	state	state	NOUN
taxlaw-12356	1039	10	tax	tax	NOUN
taxlaw-12356	1039	11	revenue	revenue	NOUN
taxlaw-12356	1039	12	to	to	PART
taxlaw-12356	1039	13	support	support	VERB
taxlaw-12356	1039	14	private	private	ADJ
taxlaw-12356	1039	15	schools	school	NOUN
taxlaw-12356	1039	16	,	,	PUNCT
taxlaw-12356	1039	17	making	make	VERB
taxlaw-12356	1039	18	budgeting	budget	VERB
taxlaw-12356	1039	19	simpler	simple	ADJ
taxlaw-12356	1039	20	and	and	CCONJ
taxlaw-12356	1039	21	more	more	ADV
taxlaw-12356	1039	22	regular	regular	ADJ
taxlaw-12356	1039	23	,	,	PUNCT
taxlaw-12356	1039	24	and	and	CCONJ
taxlaw-12356	1039	25	it	it	PRON
taxlaw-12356	1039	26	would	would	AUX
taxlaw-12356	1039	27	give	give	VERB
taxlaw-12356	1039	28	more	more	ADJ
taxlaw-12356	1039	29	predictability	predictability	NOUN
taxlaw-12356	1039	30	to	to	ADP
taxlaw-12356	1039	31	their	their	PRON
taxlaw-12356	1039	32	state	state	NOUN
taxlaw-12356	1039	33	aid	aid	NOUN
taxlaw-12356	1039	34	.	.	PUNCT
taxlaw-12356	1040	1	interestingly	interestingly	ADV
taxlaw-12356	1040	2	,	,	PUNCT
taxlaw-12356	1040	3	florida	florida	PROPN
taxlaw-12356	1040	4	operates	operate	VERB
taxlaw-12356	1040	5	another	another	DET
taxlaw-12356	1040	6	scholarship	scholarship	NOUN
taxlaw-12356	1040	7	program	program	NOUN
taxlaw-12356	1040	8	that	that	PRON
taxlaw-12356	1040	9	does	do	VERB
taxlaw-12356	1040	10	this	this	PRON
taxlaw-12356	1040	11	.	.	PUNCT
taxlaw-12356	1041	1	florida	florida	PROPN
taxlaw-12356	1041	2	’s	’s	PART
taxlaw-12356	1041	3	family	family	PROPN
taxlaw-12356	1041	4	empowerment	empowerment	NOUN
taxlaw-12356	1041	5	scholarship	scholarship	NOUN
taxlaw-12356	1041	6	for	for	ADP
taxlaw-12356	1041	7	educational	educational	ADJ
taxlaw-12356	1041	8	options	option	NOUN
taxlaw-12356	1041	9	,	,	PUNCT
taxlaw-12356	1041	10	enacted	enact	VERB
taxlaw-12356	1041	11	in	in	ADP
taxlaw-12356	1041	12	2019	2019	NUM
taxlaw-12356	1041	13	,	,	PUNCT
taxlaw-12356	1041	14	provides	provide	VERB
taxlaw-12356	1041	15	vouchers	voucher	NOUN
taxlaw-12356	1041	16	that	that	PRON
taxlaw-12356	1041	17	can	can	AUX
taxlaw-12356	1041	18	be	be	AUX
taxlaw-12356	1041	19	used	use	VERB
taxlaw-12356	1041	20	at	at	ADP
taxlaw-12356	1041	21	private	private	ADJ
taxlaw-12356	1041	22	schools	school	NOUN
taxlaw-12356	1041	23	,	,	PUNCT
taxlaw-12356	1041	24	but	but	CCONJ
taxlaw-12356	1041	25	its	its	PRON
taxlaw-12356	1041	26	funds	fund	NOUN
taxlaw-12356	1041	27	come	come	VERB
taxlaw-12356	1041	28	directly	directly	ADV
taxlaw-12356	1041	29	from	from	ADP
taxlaw-12356	1041	30	the	the	DET
taxlaw-12356	1041	31	state	state	NOUN
taxlaw-12356	1041	32	’s	’s	PART
taxlaw-12356	1041	33	budget	budget	NOUN
taxlaw-12356	1041	34	,	,	PUNCT
taxlaw-12356	1041	35	instead	instead	ADV
taxlaw-12356	1041	36	of	of	ADP
taxlaw-12356	1041	37	from	from	ADP
taxlaw-12356	1041	38	donations	donation	NOUN
taxlaw-12356	1041	39	in	in	ADP
taxlaw-12356	1041	40	exchange	exchange	NOUN
taxlaw-12356	1041	41	for	for	ADP
taxlaw-12356	1041	42	tax	tax	NOUN
taxlaw-12356	1041	43	credits.206	credits.206	PROPN
taxlaw-12356	1041	44	florida	florida	PROPN
taxlaw-12356	1041	45	expanded	expand	VERB
taxlaw-12356	1041	46	eligibility	eligibility	NOUN
taxlaw-12356	1041	47	for	for	ADP
taxlaw-12356	1041	48	this	this	DET
taxlaw-12356	1041	49	program	program	NOUN
taxlaw-12356	1041	50	in	in	ADP
taxlaw-12356	1041	51	2023	2023	NUM
taxlaw-12356	1041	52	,	,	PUNCT
taxlaw-12356	1041	53	making	make	VERB
taxlaw-12356	1041	54	these	these	DET
taxlaw-12356	1041	55	vouchers	voucher	NOUN
taxlaw-12356	1041	56	available	available	ADJ
taxlaw-12356	1041	57	to	to	ADP
taxlaw-12356	1041	58	all	all	DET
taxlaw-12356	1041	59	florida	florida	PROPN
taxlaw-12356	1041	60	students	student	NOUN
taxlaw-12356	1041	61	regardless	regardless	ADV
taxlaw-12356	1041	62	of	of	ADP
taxlaw-12356	1041	63	their	their	PRON
taxlaw-12356	1041	64	families	family	NOUN
taxlaw-12356	1041	65	’	'	PUNCT
taxlaw-12356	1041	66	income.207	income.207	NOUN
taxlaw-12356	1041	67	while	while	SCONJ
taxlaw-12356	1041	68	the	the	DET
taxlaw-12356	1041	69	family	family	NOUN
taxlaw-12356	1041	70	empowerment	empowerment	NOUN
taxlaw-12356	1041	71	scholarship	scholarship	NOUN
taxlaw-12356	1041	72	funds	fund	NOUN
taxlaw-12356	1041	73	are	be	AUX
taxlaw-12356	1041	74	still	still	ADV
taxlaw-12356	1041	75	managed	manage	VERB
taxlaw-12356	1041	76	by	by	ADP
taxlaw-12356	1041	77	private	private	ADJ
taxlaw-12356	1041	78	organizations,208	organizations,208	NOUN
taxlaw-12356	1041	79	the	the	DET
taxlaw-12356	1041	80	law	law	NOUN
taxlaw-12356	1041	81	directs	direct	VERB
taxlaw-12356	1041	82	those	those	DET
taxlaw-12356	1041	83	organizations	organization	NOUN
taxlaw-12356	1041	84	to	to	PART
taxlaw-12356	1041	85	prioritize	prioritize	VERB
taxlaw-12356	1041	86	students	student	NOUN
taxlaw-12356	1041	87	with	with	ADP
taxlaw-12356	1041	88	200	200	NUM
taxlaw-12356	1041	89	florida	florida	PROPN
taxlaw-12356	1041	90	tax	tax	NOUN
taxlaw-12356	1041	91	credit	credit	NOUN
taxlaw-12356	1041	92	scholarship	scholarship	NOUN
taxlaw-12356	1041	93	program	program	NOUN
taxlaw-12356	1041	94	,	,	PUNCT
taxlaw-12356	1041	95	fla	fla	PROPN
taxlaw-12356	1042	1	.	.	PUNCT
taxlaw-12356	1042	2	dept	dept	PROPN
taxlaw-12356	1042	3	.	.	PROPN
taxlaw-12356	1043	1	of	of	ADP
taxlaw-12356	1043	2	educ	educ	PROPN
taxlaw-12356	1043	3	.	.	PUNCT
taxlaw-12356	1043	4	,	,	PUNCT
taxlaw-12356	1044	1	off	off	ADP
taxlaw-12356	1044	2	.	.	PUNCT
taxlaw-12356	1045	1	of	of	ADP
taxlaw-12356	1045	2	indep	indep	NOUN
taxlaw-12356	1045	3	.	.	PUNCT
taxlaw-12356	1046	1	educ	educ	PROPN
taxlaw-12356	1046	2	.	.	PUNCT
taxlaw-12356	1047	1	&	&	CCONJ
taxlaw-12356	1048	1	parental	parental	ADJ
taxlaw-12356	1048	2	choice	choice	NOUN
taxlaw-12356	1048	3	(	(	PUNCT
taxlaw-12356	1048	4	2022	2022	NUM
taxlaw-12356	1048	5	)	)	PUNCT
taxlaw-12356	1048	6	,	,	PUNCT
taxlaw-12356	1048	7	https://www.fldoe.org/core/fileparse.php/5606/urlt/ftc-oct-2022-line	https://www.fldoe.org/core/fileparse.php/5606/urlt/ftc-oct-2022-line	X
taxlaw-12356	1048	8	.	.	PUNCT
taxlaw-12356	1049	1	pdf	pdf	NOUN
taxlaw-12356	1049	2	[	[	X
taxlaw-12356	1049	3	perma.cc/z86u-h3ut	perma.cc/z86u-h3ut	X
taxlaw-12356	1049	4	]	]	X
taxlaw-12356	1049	5	.	.	PUNCT
taxlaw-12356	1050	1	201	201	NUM
taxlaw-12356	1050	2	fla	fla	PROPN
taxlaw-12356	1050	3	.	.	PUNCT
taxlaw-12356	1051	1	stat	stat	PROPN
taxlaw-12356	1051	2	.	.	PUNCT
taxlaw-12356	1052	1	ann	ann	PROPN
taxlaw-12356	1052	2	.	.	PUNCT
taxlaw-12356	1053	1	§	§	PROPN
taxlaw-12356	1053	2	1002.395	1002.395	PROPN
taxlaw-12356	1053	3	(	(	PUNCT
taxlaw-12356	1053	4	west	west	PROPN
taxlaw-12356	1053	5	)	)	PUNCT
taxlaw-12356	1053	6	(	(	PUNCT
taxlaw-12356	1053	7	amended	amend	VERB
taxlaw-12356	1053	8	2023	2023	NUM
taxlaw-12356	1053	9	)	)	PUNCT
taxlaw-12356	1053	10	.	.	PUNCT
taxlaw-12356	1054	1	effective	effective	ADJ
taxlaw-12356	1054	2	july	july	PROPN
taxlaw-12356	1054	3	1	1	NUM
taxlaw-12356	1054	4	,	,	PUNCT
taxlaw-12356	1054	5	2023	2023	NUM
taxlaw-12356	1054	6	,	,	PUNCT
taxlaw-12356	1054	7	there	there	PRON
taxlaw-12356	1054	8	are	be	VERB
taxlaw-12356	1054	9	no	no	DET
taxlaw-12356	1054	10	incomebased	incomebase	VERB
taxlaw-12356	1054	11	eligibility	eligibility	NOUN
taxlaw-12356	1054	12	requirements	requirement	NOUN
taxlaw-12356	1054	13	for	for	ADP
taxlaw-12356	1054	14	florida	florida	PROPN
taxlaw-12356	1054	15	’s	’s	PART
taxlaw-12356	1054	16	family	family	PROPN
taxlaw-12356	1054	17	empowerment	empowerment	NOUN
taxlaw-12356	1054	18	scholarship	scholarship	NOUN
taxlaw-12356	1054	19	program	program	NOUN
taxlaw-12356	1054	20	.	.	PUNCT
taxlaw-12356	1055	1	the	the	DET
taxlaw-12356	1055	2	law	law	NOUN
taxlaw-12356	1055	3	directs	direct	VERB
taxlaw-12356	1055	4	the	the	DET
taxlaw-12356	1055	5	private	private	ADJ
taxlaw-12356	1055	6	organizations	organization	NOUN
taxlaw-12356	1055	7	distributing	distribute	VERB
taxlaw-12356	1055	8	scholarships	scholarship	NOUN
taxlaw-12356	1055	9	to	to	PART
taxlaw-12356	1055	10	give	give	VERB
taxlaw-12356	1055	11	priority	priority	NOUN
taxlaw-12356	1055	12	to	to	ADP
taxlaw-12356	1055	13	students	student	NOUN
taxlaw-12356	1055	14	with	with	ADP
taxlaw-12356	1055	15	lowincome	lowincome	NOUN
taxlaw-12356	1055	16	levels	level	NOUN
taxlaw-12356	1055	17	or	or	CCONJ
taxlaw-12356	1055	18	who	who	PRON
taxlaw-12356	1055	19	are	be	AUX
taxlaw-12356	1055	20	in	in	ADP
taxlaw-12356	1055	21	foster	foster	ADJ
taxlaw-12356	1055	22	care	care	NOUN
taxlaw-12356	1055	23	.	.	PUNCT
taxlaw-12356	1056	1	2023	2023	NUM
taxlaw-12356	1056	2	fla	fla	PROPN
taxlaw-12356	1056	3	.	.	PUNCT
taxlaw-12356	1057	1	sess	sess	PROPN
taxlaw-12356	1057	2	.	.	PUNCT
taxlaw-12356	1058	1	law	law	NOUN
taxlaw-12356	1058	2	serv	serv	PROPN
taxlaw-12356	1058	3	.	.	PUNCT
taxlaw-12356	1059	1	ch	ch	NOUN
taxlaw-12356	1059	2	.	.	PROPN
taxlaw-12356	1059	3	2023	2023	NUM
taxlaw-12356	1059	4	-	-	SYM
taxlaw-12356	1059	5	16	16	NUM
taxlaw-12356	1059	6	(	(	PUNCT
taxlaw-12356	1059	7	west	west	PROPN
taxlaw-12356	1059	8	)	)	PUNCT
taxlaw-12356	1059	9	.	.	PUNCT
taxlaw-12356	1060	1	202	202	NUM
taxlaw-12356	1060	2	ariz	ariz	NOUN
taxlaw-12356	1060	3	.	.	PUNCT
taxlaw-12356	1061	1	private	private	ADJ
taxlaw-12356	1061	2	sch	sch	PROPN
taxlaw-12356	1061	3	.	.	PUNCT
taxlaw-12356	1062	1	tuition	tuition	PROPN
taxlaw-12356	1062	2	org	org	PROPN
taxlaw-12356	1062	3	.	.	PROPN
taxlaw-12356	1062	4	,	,	PUNCT
taxlaw-12356	1062	5	supra	supra	PROPN
taxlaw-12356	1062	6	note	note	PROPN
taxlaw-12356	1062	7	165	165	NUM
taxlaw-12356	1062	8	;	;	PUNCT
taxlaw-12356	1062	9	fla	fla	PROPN
taxlaw-12356	1062	10	.	.	PUNCT
taxlaw-12356	1063	1	stat	stat	PROPN
taxlaw-12356	1063	2	.	.	PUNCT
taxlaw-12356	1064	1	ann	ann	PROPN
taxlaw-12356	1064	2	.	.	PUNCT
taxlaw-12356	1065	1	§	§	PROPN
taxlaw-12356	1065	2	1002.395	1002.395	PROPN
taxlaw-12356	1065	3	(	(	PUNCT
taxlaw-12356	1065	4	west	west	PROPN
taxlaw-12356	1065	5	)	)	PUNCT
taxlaw-12356	1065	6	.	.	PUNCT
taxlaw-12356	1066	1	only	only	ADV
taxlaw-12356	1066	2	children	child	NOUN
taxlaw-12356	1066	3	who	who	PRON
taxlaw-12356	1066	4	qualify	qualify	VERB
taxlaw-12356	1066	5	for	for	ADP
taxlaw-12356	1066	6	other	other	ADJ
taxlaw-12356	1066	7	government	government	NOUN
taxlaw-12356	1066	8	benefits	benefit	NOUN
taxlaw-12356	1066	9	,	,	PUNCT
taxlaw-12356	1066	10	who	who	PRON
taxlaw-12356	1066	11	are	be	AUX
taxlaw-12356	1066	12	in	in	ADP
taxlaw-12356	1066	13	foster	foster	ADJ
taxlaw-12356	1066	14	care	care	NOUN
taxlaw-12356	1066	15	,	,	PUNCT
taxlaw-12356	1066	16	or	or	CCONJ
taxlaw-12356	1066	17	whose	whose	DET
taxlaw-12356	1066	18	household	household	NOUN
taxlaw-12356	1066	19	income	income	NOUN
taxlaw-12356	1066	20	does	do	AUX
taxlaw-12356	1066	21	not	not	PART
taxlaw-12356	1066	22	exceed	exceed	VERB
taxlaw-12356	1066	23	400	400	NUM
taxlaw-12356	1066	24	percent	percent	NOUN
taxlaw-12356	1066	25	of	of	ADP
taxlaw-12356	1066	26	the	the	DET
taxlaw-12356	1066	27	federal	federal	ADJ
taxlaw-12356	1066	28	poverty	poverty	NOUN
taxlaw-12356	1066	29	level	level	NOUN
taxlaw-12356	1066	30	qualify	qualify	VERB
taxlaw-12356	1066	31	for	for	ADP
taxlaw-12356	1066	32	tax	tax	NOUN
taxlaw-12356	1066	33	-	-	PUNCT
taxlaw-12356	1066	34	credit	credit	NOUN
taxlaw-12356	1066	35	funded	fund	VERB
taxlaw-12356	1066	36	scholarships	scholarship	NOUN
taxlaw-12356	1066	37	.	.	PUNCT
taxlaw-12356	1066	38	203	203	NUM
taxlaw-12356	1066	39	fla	fla	PROPN
taxlaw-12356	1066	40	.	.	PUNCT
taxlaw-12356	1066	41	dept	dept	PROPN
taxlaw-12356	1066	42	.	.	PROPN
taxlaw-12356	1067	1	of	of	ADP
taxlaw-12356	1067	2	educ	educ	PROPN
taxlaw-12356	1067	3	.	.	PUNCT
taxlaw-12356	1067	4	,	,	PUNCT
taxlaw-12356	1068	1	off	off	ADP
taxlaw-12356	1068	2	.	.	PUNCT
taxlaw-12356	1069	1	of	of	ADP
taxlaw-12356	1069	2	indep	indep	NOUN
taxlaw-12356	1069	3	.	.	PUNCT
taxlaw-12356	1070	1	educ	educ	PROPN
taxlaw-12356	1070	2	.	.	PUNCT
taxlaw-12356	1071	1	&	&	CCONJ
taxlaw-12356	1071	2	parental	parental	ADJ
taxlaw-12356	1071	3	choice	choice	NOUN
taxlaw-12356	1072	1	,	,	PUNCT
taxlaw-12356	1072	2	supra	supra	PROPN
taxlaw-12356	1072	3	note	note	VERB
taxlaw-12356	1072	4	200	200	NUM
taxlaw-12356	1072	5	,	,	PUNCT
taxlaw-12356	1072	6	at	at	ADP
taxlaw-12356	1072	7	2	2	NUM
taxlaw-12356	1072	8	.	.	SYM
taxlaw-12356	1072	9	204	204	NUM
taxlaw-12356	1072	10	fla	fla	PROPN
taxlaw-12356	1072	11	.	.	PUNCT
taxlaw-12356	1073	1	stat	stat	PROPN
taxlaw-12356	1073	2	.	.	PUNCT
taxlaw-12356	1074	1	ann	ann	PROPN
taxlaw-12356	1074	2	.	.	PUNCT
taxlaw-12356	1075	1	§	§	PROPN
taxlaw-12356	1075	2	1002.421	1002.421	PROPN
taxlaw-12356	1075	3	(	(	PUNCT
taxlaw-12356	1075	4	west	west	NOUN
taxlaw-12356	1075	5	2023	2023	NUM
taxlaw-12356	1075	6	)	)	PUNCT
taxlaw-12356	1075	7	.	.	PUNCT
taxlaw-12356	1076	1	205	205	NUM
taxlaw-12356	1076	2	garnett	garnett	PROPN
taxlaw-12356	1076	3	,	,	PUNCT
taxlaw-12356	1076	4	supra	supra	PROPN
taxlaw-12356	1076	5	note	note	NOUN
taxlaw-12356	1076	6	5	5	NUM
taxlaw-12356	1076	7	,	,	PUNCT
taxlaw-12356	1076	8	at	at	ADP
taxlaw-12356	1076	9	14	14	NUM
taxlaw-12356	1076	10	(	(	PUNCT
taxlaw-12356	1076	11	noting	note	VERB
taxlaw-12356	1076	12	that	that	SCONJ
taxlaw-12356	1076	13	scholarship	scholarship	NOUN
taxlaw-12356	1076	14	organizations	organization	NOUN
taxlaw-12356	1076	15	are	be	AUX
taxlaw-12356	1076	16	accompanied	accompany	VERB
taxlaw-12356	1076	17	by	by	ADP
taxlaw-12356	1076	18	a	a	DET
taxlaw-12356	1076	19	“	"	PUNCT
taxlaw-12356	1076	20	risk	risk	NOUN
taxlaw-12356	1076	21	that	that	PRON
taxlaw-12356	1076	22	elite	elite	ADJ
taxlaw-12356	1076	23	schools	school	NOUN
taxlaw-12356	1076	24	with	with	ADP
taxlaw-12356	1076	25	ties	tie	NOUN
taxlaw-12356	1076	26	to	to	PART
taxlaw-12356	1076	27	wealthier	wealthy	ADJ
taxlaw-12356	1076	28	,	,	PUNCT
taxlaw-12356	1076	29	more	more	ADV
taxlaw-12356	1076	30	sophisticated	sophisticated	ADJ
taxlaw-12356	1076	31	,	,	PUNCT
taxlaw-12356	1076	32	donors	donor	NOUN
taxlaw-12356	1076	33	may	may	AUX
taxlaw-12356	1076	34	capture	capture	VERB
taxlaw-12356	1076	35	a	a	DET
taxlaw-12356	1076	36	share	share	NOUN
taxlaw-12356	1076	37	of	of	ADP
taxlaw-12356	1076	38	the	the	DET
taxlaw-12356	1076	39	available	available	ADJ
taxlaw-12356	1076	40	tax	tax	NOUN
taxlaw-12356	1076	41	benefits	benefit	NOUN
taxlaw-12356	1076	42	that	that	PRON
taxlaw-12356	1076	43	is	be	AUX
taxlaw-12356	1076	44	disproportionate	disproportionate	ADJ
taxlaw-12356	1076	45	to	to	ADP
taxlaw-12356	1076	46	the	the	DET
taxlaw-12356	1076	47	number	number	NOUN
taxlaw-12356	1076	48	of	of	ADP
taxlaw-12356	1076	49	participants	participant	NOUN
taxlaw-12356	1076	50	whom	whom	PRON
taxlaw-12356	1076	51	they	they	PRON
taxlaw-12356	1076	52	serve	serve	VERB
taxlaw-12356	1076	53	.	.	PUNCT
taxlaw-12356	1076	54	”	"	PUNCT
taxlaw-12356	1076	55	)	)	PUNCT
taxlaw-12356	1076	56	.	.	PUNCT
taxlaw-12356	1076	57	206	206	NUM
taxlaw-12356	1077	1	“	"	PUNCT
taxlaw-12356	1077	2	[	[	X
taxlaw-12356	1077	3	family	family	NOUN
taxlaw-12356	1077	4	empowerment	empowerment	NOUN
taxlaw-12356	1077	5	scholarships	scholarship	NOUN
taxlaw-12356	1077	6	]	]	PUNCT
taxlaw-12356	1077	7	are	be	AUX
taxlaw-12356	1077	8	government	government	NOUN
taxlaw-12356	1077	9	-	-	PUNCT
taxlaw-12356	1077	10	funded	fund	VERB
taxlaw-12356	1077	11	and	and	CCONJ
taxlaw-12356	1077	12	the	the	DET
taxlaw-12356	1077	13	payments	payment	NOUN
taxlaw-12356	1077	14	come	come	VERB
taxlaw-12356	1077	15	from	from	ADP
taxlaw-12356	1077	16	the	the	DET
taxlaw-12356	1077	17	state	state	NOUN
taxlaw-12356	1077	18	of	of	ADP
taxlaw-12356	1077	19	florida	florida	PROPN
taxlaw-12356	1077	20	to	to	ADP
taxlaw-12356	1077	21	the	the	DET
taxlaw-12356	1077	22	scholarship	scholarship	NOUN
taxlaw-12356	1077	23	funding	funding	NOUN
taxlaw-12356	1077	24	organization	organization	NOUN
taxlaw-12356	1077	25	.	.	PUNCT
taxlaw-12356	1077	26	.	.	PUNCT
taxlaw-12356	1077	27	.	.	PUNCT
taxlaw-12356	1078	1	[	[	X
taxlaw-12356	1078	2	florida	florida	PROPN
taxlaw-12356	1078	3	tax	tax	NOUN
taxlaw-12356	1078	4	credit	credit	NOUN
taxlaw-12356	1078	5	]	]	PUNCT
taxlaw-12356	1078	6	scholarships	scholarship	NOUN
taxlaw-12356	1078	7	are	be	AUX
taxlaw-12356	1078	8	privately	privately	ADV
taxlaw-12356	1078	9	funded	fund	VERB
taxlaw-12356	1078	10	.	.	PUNCT
taxlaw-12356	1079	1	the	the	DET
taxlaw-12356	1079	2	funding	funding	NOUN
taxlaw-12356	1079	3	for	for	ADP
taxlaw-12356	1079	4	a	a	DET
taxlaw-12356	1079	5	student	student	NOUN
taxlaw-12356	1079	6	receiving	receive	VERB
taxlaw-12356	1079	7	[	[	PUNCT
taxlaw-12356	1079	8	a	a	DET
taxlaw-12356	1079	9	florida	florida	PROPN
taxlaw-12356	1079	10	tax	tax	NOUN
taxlaw-12356	1079	11	credit	credit	NOUN
taxlaw-12356	1079	12	]	]	PUNCT
taxlaw-12356	1079	13	scholarship	scholarship	NOUN
taxlaw-12356	1079	14	comes	come	VERB
taxlaw-12356	1079	15	from	from	ADP
taxlaw-12356	1079	16	donations	donation	NOUN
taxlaw-12356	1079	17	to	to	ADP
taxlaw-12356	1079	18	the	the	DET
taxlaw-12356	1079	19	scholarship	scholarship	NOUN
taxlaw-12356	1079	20	organization	organization	NOUN
taxlaw-12356	1079	21	that	that	PRON
taxlaw-12356	1079	22	serves	serve	VERB
taxlaw-12356	1079	23	their	their	PRON
taxlaw-12356	1079	24	household	household	NOUN
taxlaw-12356	1079	25	.	.	PUNCT
taxlaw-12356	1079	26	”	"	PUNCT
taxlaw-12356	1080	1	frequently	frequently	ADV
taxlaw-12356	1080	2	asked	ask	VERB
taxlaw-12356	1080	3	questions	question	NOUN
taxlaw-12356	1080	4	about	about	ADP
taxlaw-12356	1080	5	the	the	DET
taxlaw-12356	1080	6	family	family	NOUN
taxlaw-12356	1080	7	empowerment	empowerment	NOUN
taxlaw-12356	1080	8	scholarship	scholarship	NOUN
taxlaw-12356	1080	9	for	for	ADP
taxlaw-12356	1080	10	educational	educational	ADJ
taxlaw-12356	1080	11	options	option	NOUN
taxlaw-12356	1080	12	(	(	PUNCT
taxlaw-12356	1080	13	“	"	PUNCT
taxlaw-12356	1080	14	fes	fes	NOUN
taxlaw-12356	1080	15	-	-	PUNCT
taxlaw-12356	1080	16	eo	eo	NOUN
taxlaw-12356	1080	17	”	"	PUNCT
taxlaw-12356	1080	18	)	)	PUNCT
taxlaw-12356	1080	19	program	program	NOUN
taxlaw-12356	1080	20	,	,	PUNCT
taxlaw-12356	1080	21	aaa	aaa	NOUN
taxlaw-12356	1080	22	scholarship	scholarship	NOUN
taxlaw-12356	1080	23	foundation	foundation	PROPN
taxlaw-12356	1080	24	,	,	PUNCT
taxlaw-12356	1080	25	https://www.aaascholarships.org/wp-content/uploads/2022/03/aaafes-eo-faq-2021-22-rev20220302.pdf	https://www.aaascholarships.org/wp-content/uploads/2022/03/aaafes-eo-faq-2021-22-rev20220302.pdf	NUM
taxlaw-12356	1081	1	[	[	X
taxlaw-12356	1081	2	perma.cc/5jwk-z3vd	perma.cc/5jwk-z3vd	VERB
taxlaw-12356	1081	3	]	]	PUNCT
taxlaw-12356	1081	4	.	.	PUNCT
taxlaw-12356	1082	1	207	207	NUM
taxlaw-12356	1082	2	2023	2023	NUM
taxlaw-12356	1082	3	fla	fla	NOUN
taxlaw-12356	1082	4	.	.	PUNCT
taxlaw-12356	1083	1	sess	sess	PROPN
taxlaw-12356	1083	2	.	.	PUNCT
taxlaw-12356	1084	1	law	law	NOUN
taxlaw-12356	1084	2	serv	serv	PROPN
taxlaw-12356	1084	3	.	.	PUNCT
taxlaw-12356	1085	1	ch	ch	NOUN
taxlaw-12356	1085	2	.	.	PROPN
taxlaw-12356	1085	3	2023	2023	NUM
taxlaw-12356	1085	4	-	-	SYM
taxlaw-12356	1085	5	16	16	NUM
taxlaw-12356	1085	6	(	(	PUNCT
taxlaw-12356	1085	7	west	west	PROPN
taxlaw-12356	1085	8	)	)	PUNCT
taxlaw-12356	1085	9	.	.	PUNCT
taxlaw-12356	1086	1	208	208	NUM
taxlaw-12356	1086	2	fla	fla	PROPN
taxlaw-12356	1086	3	.	.	PUNCT
taxlaw-12356	1087	1	stat	stat	PROPN
taxlaw-12356	1087	2	.	.	PUNCT
taxlaw-12356	1088	1	ann	ann	PROPN
taxlaw-12356	1088	2	.	.	PUNCT
taxlaw-12356	1089	1	§	§	PROPN
taxlaw-12356	1089	2	1002.394	1002.394	NUM
taxlaw-12356	1089	3	(	(	PUNCT
taxlaw-12356	1089	4	west	west	NOUN
taxlaw-12356	1089	5	2023	2023	NUM
taxlaw-12356	1089	6	)	)	PUNCT
taxlaw-12356	1089	7	.	.	PUNCT
taxlaw-12356	1090	1	2023	2023	NUM
taxlaw-12356	1090	2	]	]	PUNCT
taxlaw-12356	1090	3	the	the	DET
taxlaw-12356	1090	4	worst	bad	ADJ
taxlaw-12356	1090	5	choice	choice	NOUN
taxlaw-12356	1090	6	for	for	ADP
taxlaw-12356	1090	7	school	school	NOUN
taxlaw-12356	1090	8	choice	choice	NOUN
taxlaw-12356	1090	9	117	117	NUM
taxlaw-12356	1090	10	lower	low	ADJ
taxlaw-12356	1090	11	family	family	NOUN
taxlaw-12356	1090	12	incomes	income	NOUN
taxlaw-12356	1090	13	or	or	CCONJ
taxlaw-12356	1090	14	who	who	PRON
taxlaw-12356	1090	15	are	be	AUX
taxlaw-12356	1090	16	in	in	ADP
taxlaw-12356	1090	17	foster	foster	ADJ
taxlaw-12356	1090	18	care.209	care.209	NOUN
taxlaw-12356	1090	19	yes	yes	INTJ
taxlaw-12356	1090	20	,	,	PUNCT
taxlaw-12356	1090	21	given	give	VERB
taxlaw-12356	1090	22	that	that	SCONJ
taxlaw-12356	1090	23	it	it	PRON
taxlaw-12356	1090	24	is	be	AUX
taxlaw-12356	1090	25	managed	manage	VERB
taxlaw-12356	1090	26	by	by	ADP
taxlaw-12356	1090	27	private	private	ADJ
taxlaw-12356	1090	28	organizations	organization	NOUN
taxlaw-12356	1090	29	,	,	PUNCT
taxlaw-12356	1090	30	florida	florida	PROPN
taxlaw-12356	1090	31	’s	’s	PART
taxlaw-12356	1090	32	voucher	voucher	PROPN
taxlaw-12356	1090	33	program	program	NOUN
taxlaw-12356	1090	34	may	may	AUX
taxlaw-12356	1090	35	suffer	suffer	VERB
taxlaw-12356	1090	36	from	from	ADP
taxlaw-12356	1090	37	lack	lack	NOUN
taxlaw-12356	1090	38	of	of	ADP
taxlaw-12356	1090	39	oversight	oversight	NOUN
taxlaw-12356	1090	40	just	just	ADV
taxlaw-12356	1090	41	like	like	SCONJ
taxlaw-12356	1090	42	tax	tax	NOUN
taxlaw-12356	1090	43	credits	credit	NOUN
taxlaw-12356	1090	44	do	do	VERB
taxlaw-12356	1090	45	.	.	PUNCT
taxlaw-12356	1091	1	however	however	ADV
taxlaw-12356	1091	2	,	,	PUNCT
taxlaw-12356	1091	3	the	the	DET
taxlaw-12356	1091	4	voucher	voucher	ADJ
taxlaw-12356	1091	5	program	program	NOUN
taxlaw-12356	1091	6	is	be	AUX
taxlaw-12356	1091	7	preferable	preferable	ADJ
taxlaw-12356	1091	8	over	over	ADP
taxlaw-12356	1091	9	the	the	DET
taxlaw-12356	1091	10	tax	tax	NOUN
taxlaw-12356	1091	11	credit	credit	NOUN
taxlaw-12356	1091	12	nonetheless	nonetheless	ADV
taxlaw-12356	1091	13	—	—	PUNCT
taxlaw-12356	1091	14	the	the	DET
taxlaw-12356	1091	15	funding	funding	NOUN
taxlaw-12356	1091	16	is	be	AUX
taxlaw-12356	1091	17	at	at	ADV
taxlaw-12356	1091	18	least	least	ADJ
taxlaw-12356	1091	19	acknowledged	acknowledge	VERB
taxlaw-12356	1091	20	as	as	ADP
taxlaw-12356	1091	21	coming	come	VERB
taxlaw-12356	1091	22	from	from	ADP
taxlaw-12356	1091	23	the	the	DET
taxlaw-12356	1091	24	state	state	NOUN
taxlaw-12356	1091	25	budget	budget	NOUN
taxlaw-12356	1091	26	.	.	PUNCT
taxlaw-12356	1092	1	tax	tax	NOUN
taxlaw-12356	1092	2	credit	credit	NOUN
taxlaw-12356	1092	3	systems	system	NOUN
taxlaw-12356	1092	4	,	,	PUNCT
taxlaw-12356	1092	5	on	on	ADP
taxlaw-12356	1092	6	the	the	DET
taxlaw-12356	1092	7	other	other	ADJ
taxlaw-12356	1092	8	hand	hand	NOUN
taxlaw-12356	1092	9	,	,	PUNCT
taxlaw-12356	1092	10	claim	claim	VERB
taxlaw-12356	1092	11	to	to	PART
taxlaw-12356	1092	12	be	be	AUX
taxlaw-12356	1092	13	privately	privately	ADV
taxlaw-12356	1092	14	funded	fund	VERB
taxlaw-12356	1092	15	when	when	SCONJ
taxlaw-12356	1092	16	they	they	PRON
taxlaw-12356	1092	17	are	be	AUX
taxlaw-12356	1092	18	in	in	ADP
taxlaw-12356	1092	19	fact	fact	NOUN
taxlaw-12356	1092	20	state	state	NOUN
taxlaw-12356	1092	21	expenditures	expenditure	NOUN
taxlaw-12356	1092	22	.	.	PUNCT
taxlaw-12356	1093	1	most	most	ADV
taxlaw-12356	1093	2	importantly	importantly	ADV
taxlaw-12356	1093	3	,	,	PUNCT
taxlaw-12356	1093	4	the	the	DET
taxlaw-12356	1093	5	florida	florida	PROPN
taxlaw-12356	1093	6	voucher	voucher	PROPN
taxlaw-12356	1093	7	program	program	NOUN
taxlaw-12356	1093	8	is	be	AUX
taxlaw-12356	1093	9	preferable	preferable	ADJ
taxlaw-12356	1093	10	over	over	ADP
taxlaw-12356	1093	11	a	a	DET
taxlaw-12356	1093	12	tax	tax	NOUN
taxlaw-12356	1093	13	credit	credit	NOUN
taxlaw-12356	1093	14	system	system	NOUN
taxlaw-12356	1093	15	like	like	ADP
taxlaw-12356	1093	16	georgia	georgia	PROPN
taxlaw-12356	1093	17	’s	’s	PROPN
taxlaw-12356	1093	18	,	,	PUNCT
taxlaw-12356	1093	19	where	where	SCONJ
taxlaw-12356	1093	20	scholarships	scholarship	NOUN
taxlaw-12356	1093	21	disproportionately	disproportionately	ADV
taxlaw-12356	1093	22	benefit	benefit	VERB
taxlaw-12356	1093	23	the	the	DET
taxlaw-12356	1093	24	rich	rich	ADJ
taxlaw-12356	1093	25	because	because	SCONJ
taxlaw-12356	1093	26	donors	donor	NOUN
taxlaw-12356	1093	27	can	can	AUX
taxlaw-12356	1093	28	direct	direct	VERB
taxlaw-12356	1093	29	their	their	PRON
taxlaw-12356	1093	30	donations	donation	NOUN
taxlaw-12356	1093	31	to	to	ADP
taxlaw-12356	1093	32	specific	specific	ADJ
taxlaw-12356	1093	33	schools	school	NOUN
taxlaw-12356	1093	34	.	.	PUNCT
taxlaw-12356	1094	1	florida	florida	PROPN
taxlaw-12356	1094	2	’s	’s	PART
taxlaw-12356	1094	3	system	system	NOUN
taxlaw-12356	1094	4	at	at	ADP
taxlaw-12356	1094	5	least	least	ADJ
taxlaw-12356	1094	6	makes	make	VERB
taxlaw-12356	1094	7	funds	fund	NOUN
taxlaw-12356	1094	8	available	available	ADJ
taxlaw-12356	1094	9	to	to	ADP
taxlaw-12356	1094	10	all	all	DET
taxlaw-12356	1094	11	students	student	NOUN
taxlaw-12356	1094	12	;	;	PUNCT
taxlaw-12356	1094	13	both	both	PRON
taxlaw-12356	1094	14	tax	tax	NOUN
taxlaw-12356	1094	15	credit	credit	NOUN
taxlaw-12356	1094	16	scholarships	scholarship	NOUN
taxlaw-12356	1094	17	and	and	CCONJ
taxlaw-12356	1094	18	direct	direct	ADJ
taxlaw-12356	1094	19	vouchers	voucher	NOUN
taxlaw-12356	1094	20	are	be	AUX
taxlaw-12356	1094	21	to	to	PART
taxlaw-12356	1094	22	be	be	AUX
taxlaw-12356	1094	23	distributed	distribute	VERB
taxlaw-12356	1094	24	by	by	ADP
taxlaw-12356	1094	25	the	the	DET
taxlaw-12356	1094	26	scholarship	scholarship	NOUN
taxlaw-12356	1094	27	-	-	PUNCT
taxlaw-12356	1094	28	funding	funding	NOUN
taxlaw-12356	1094	29	organizations	organization	NOUN
taxlaw-12356	1094	30	to	to	ADP
taxlaw-12356	1094	31	any	any	DET
taxlaw-12356	1094	32	eligible	eligible	ADJ
taxlaw-12356	1094	33	student.210	student.210	NOUN
taxlaw-12356	1094	34	this	this	DET
taxlaw-12356	1094	35	portability	portability	NOUN
taxlaw-12356	1094	36	is	be	AUX
taxlaw-12356	1094	37	very	very	ADV
taxlaw-12356	1094	38	important	important	ADJ
taxlaw-12356	1094	39	to	to	ADP
taxlaw-12356	1094	40	avoiding	avoid	VERB
taxlaw-12356	1094	41	the	the	DET
taxlaw-12356	1094	42	concentration	concentration	NOUN
taxlaw-12356	1094	43	of	of	ADP
taxlaw-12356	1094	44	public	public	ADJ
taxlaw-12356	1094	45	funds	fund	NOUN
taxlaw-12356	1094	46	on	on	ADP
taxlaw-12356	1094	47	well	well	ADV
taxlaw-12356	1094	48	-	-	PUNCT
taxlaw-12356	1094	49	resourced	resource	VERB
taxlaw-12356	1094	50	schools.211	schools.211	NOUN
taxlaw-12356	1094	51	still	still	ADV
taxlaw-12356	1094	52	,	,	PUNCT
taxlaw-12356	1094	53	the	the	DET
taxlaw-12356	1094	54	florida	florida	PROPN
taxlaw-12356	1094	55	system	system	NOUN
taxlaw-12356	1094	56	could	could	AUX
taxlaw-12356	1094	57	of	of	ADP
taxlaw-12356	1094	58	course	course	NOUN
taxlaw-12356	1094	59	go	go	VERB
taxlaw-12356	1094	60	further	far	ADV
taxlaw-12356	1094	61	by	by	ADP
taxlaw-12356	1094	62	increasing	increase	VERB
taxlaw-12356	1094	63	oversight	oversight	NOUN
taxlaw-12356	1094	64	by	by	ADP
taxlaw-12356	1094	65	minimizing	minimize	VERB
taxlaw-12356	1094	66	the	the	DET
taxlaw-12356	1094	67	role	role	NOUN
taxlaw-12356	1094	68	of	of	ADP
taxlaw-12356	1094	69	private	private	ADJ
taxlaw-12356	1094	70	scholarship	scholarship	NOUN
taxlaw-12356	1094	71	-	-	PUNCT
taxlaw-12356	1094	72	funding	funding	NOUN
taxlaw-12356	1094	73	organizations	organization	NOUN
taxlaw-12356	1094	74	and	and	CCONJ
taxlaw-12356	1094	75	actually	actually	ADV
taxlaw-12356	1094	76	having	have	VERB
taxlaw-12356	1094	77	the	the	DET
taxlaw-12356	1094	78	state	state	NOUN
taxlaw-12356	1094	79	administer	administer	NOUN
taxlaw-12356	1094	80	scholarships	scholarship	NOUN
taxlaw-12356	1094	81	.	.	PUNCT
taxlaw-12356	1095	1	it	it	PRON
taxlaw-12356	1095	2	could	could	AUX
taxlaw-12356	1095	3	also	also	ADV
taxlaw-12356	1095	4	require	require	VERB
taxlaw-12356	1095	5	directing	direct	VERB
taxlaw-12356	1095	6	funds	fund	NOUN
taxlaw-12356	1095	7	toward	toward	ADP
taxlaw-12356	1095	8	students	student	NOUN
taxlaw-12356	1095	9	who	who	PRON
taxlaw-12356	1095	10	actually	actually	ADV
taxlaw-12356	1095	11	need	need	VERB
taxlaw-12356	1095	12	them	they	PRON
taxlaw-12356	1095	13	to	to	PART
taxlaw-12356	1095	14	choose	choose	VERB
taxlaw-12356	1095	15	private	private	ADJ
taxlaw-12356	1095	16	school	school	NOUN
taxlaw-12356	1095	17	as	as	SCONJ
taxlaw-12356	1095	18	opposed	oppose	VERB
taxlaw-12356	1095	19	to	to	ADP
taxlaw-12356	1095	20	making	make	VERB
taxlaw-12356	1095	21	them	they	PRON
taxlaw-12356	1095	22	uniformly	uniformly	ADV
taxlaw-12356	1095	23	available.212	available.212	ADJ
taxlaw-12356	1095	24	but	but	CCONJ
taxlaw-12356	1095	25	at	at	ADP
taxlaw-12356	1095	26	the	the	DET
taxlaw-12356	1095	27	very	very	ADV
taxlaw-12356	1095	28	least	least	ADJ
taxlaw-12356	1095	29	,	,	PUNCT
taxlaw-12356	1095	30	it	it	PRON
taxlaw-12356	1095	31	is	be	AUX
taxlaw-12356	1095	32	preferable	preferable	ADJ
taxlaw-12356	1095	33	over	over	ADP
taxlaw-12356	1095	34	a	a	DET
taxlaw-12356	1095	35	system	system	NOUN
taxlaw-12356	1095	36	that	that	PRON
taxlaw-12356	1095	37	concentrates	concentrate	VERB
taxlaw-12356	1095	38	funds	fund	NOUN
taxlaw-12356	1095	39	on	on	ADP
taxlaw-12356	1095	40	already	already	ADV
taxlaw-12356	1095	41	wealthy	wealthy	ADJ
taxlaw-12356	1095	42	private	private	ADJ
taxlaw-12356	1095	43	schools	school	NOUN
taxlaw-12356	1095	44	.	.	PUNCT
taxlaw-12356	1096	1	arizona	arizona	PROPN
taxlaw-12356	1096	2	has	have	AUX
taxlaw-12356	1096	3	also	also	ADV
taxlaw-12356	1096	4	taken	take	VERB
taxlaw-12356	1096	5	a	a	DET
taxlaw-12356	1096	6	large	large	ADJ
taxlaw-12356	1096	7	step	step	NOUN
taxlaw-12356	1096	8	away	away	ADV
taxlaw-12356	1096	9	from	from	ADP
taxlaw-12356	1096	10	convoluted	convoluted	ADJ
taxlaw-12356	1096	11	tax	tax	NOUN
taxlaw-12356	1096	12	credits	credit	NOUN
taxlaw-12356	1096	13	and	and	CCONJ
taxlaw-12356	1096	14	toward	toward	ADP
taxlaw-12356	1096	15	direct	direct	ADJ
taxlaw-12356	1096	16	funding	funding	NOUN
taxlaw-12356	1096	17	.	.	PUNCT
taxlaw-12356	1097	1	it	it	PRON
taxlaw-12356	1097	2	recently	recently	ADV
taxlaw-12356	1097	3	enacted	enact	VERB
taxlaw-12356	1097	4	a	a	DET
taxlaw-12356	1097	5	voucher	voucher	ADJ
taxlaw-12356	1097	6	program	program	NOUN
taxlaw-12356	1097	7	that	that	PRON
taxlaw-12356	1097	8	makes	make	VERB
taxlaw-12356	1097	9	all	all	DET
taxlaw-12356	1097	10	students	student	NOUN
taxlaw-12356	1097	11	eligible	eligible	ADJ
taxlaw-12356	1097	12	for	for	ADP
taxlaw-12356	1097	13	a	a	DET
taxlaw-12356	1097	14	voucher	voucher	NOUN
taxlaw-12356	1097	15	in	in	ADP
taxlaw-12356	1097	16	the	the	DET
taxlaw-12356	1097	17	amount	amount	NOUN
taxlaw-12356	1097	18	of	of	ADP
taxlaw-12356	1097	19	around	around	ADP
taxlaw-12356	1097	20	$	$	SYM
taxlaw-12356	1097	21	7,200	7,200	NUM
taxlaw-12356	1097	22	deposited	deposit	VERB
taxlaw-12356	1097	23	in	in	ADP
taxlaw-12356	1097	24	an	an	DET
taxlaw-12356	1097	25	education	education	NOUN
taxlaw-12356	1097	26	savings	saving	NOUN
taxlaw-12356	1097	27	account	account	NOUN
taxlaw-12356	1097	28	(	(	PUNCT
taxlaw-12356	1097	29	“	"	PUNCT
taxlaw-12356	1097	30	esa	esa	PROPN
taxlaw-12356	1097	31	”	"	PUNCT
taxlaw-12356	1097	32	)	)	PUNCT
taxlaw-12356	1097	33	.	.	PUNCT
taxlaw-12356	1098	1	that	that	DET
taxlaw-12356	1098	2	money	money	NOUN
taxlaw-12356	1098	3	can	can	AUX
taxlaw-12356	1098	4	be	be	AUX
taxlaw-12356	1098	5	used	use	VERB
taxlaw-12356	1098	6	for	for	ADP
taxlaw-12356	1098	7	private	private	ADJ
taxlaw-12356	1098	8	school	school	NOUN
taxlaw-12356	1098	9	tuition	tuition	NOUN
taxlaw-12356	1098	10	or	or	CCONJ
taxlaw-12356	1098	11	homeschooling	homeschooling	NOUN
taxlaw-12356	1098	12	.	.	PUNCT
taxlaw-12356	1099	1	the	the	DET
taxlaw-12356	1099	2	good	good	PROPN
taxlaw-12356	1099	3	news	news	PROPN
taxlaw-12356	1099	4	about	about	ADP
taxlaw-12356	1099	5	arizona	arizona	PROPN
taxlaw-12356	1099	6	’s	’s	PART
taxlaw-12356	1099	7	program	program	NOUN
taxlaw-12356	1099	8	is	be	AUX
taxlaw-12356	1099	9	that	that	SCONJ
taxlaw-12356	1099	10	the	the	DET
taxlaw-12356	1099	11	money	money	NOUN
taxlaw-12356	1099	12	can	can	AUX
taxlaw-12356	1099	13	be	be	AUX
taxlaw-12356	1099	14	used	use	VERB
taxlaw-12356	1099	15	at	at	ADP
taxlaw-12356	1099	16	a	a	DET
taxlaw-12356	1099	17	school	school	NOUN
taxlaw-12356	1099	18	chosen	choose	VERB
taxlaw-12356	1099	19	by	by	ADP
taxlaw-12356	1099	20	the	the	DET
taxlaw-12356	1099	21	student	student	NOUN
taxlaw-12356	1099	22	and	and	CCONJ
taxlaw-12356	1099	23	her	her	PRON
taxlaw-12356	1099	24	family	family	NOUN
taxlaw-12356	1099	25	,	,	PUNCT
taxlaw-12356	1099	26	not	not	PART
taxlaw-12356	1099	27	by	by	ADP
taxlaw-12356	1099	28	a	a	DET
taxlaw-12356	1099	29	donor	donor	NOUN
taxlaw-12356	1099	30	looking	look	VERB
taxlaw-12356	1099	31	to	to	PART
taxlaw-12356	1099	32	shore	shore	VERB
taxlaw-12356	1099	33	up	up	ADP
taxlaw-12356	1099	34	a	a	DET
taxlaw-12356	1099	35	specific	specific	ADJ
taxlaw-12356	1099	36	private	private	ADJ
taxlaw-12356	1099	37	school	school	NOUN
taxlaw-12356	1099	38	’s	’s	PART
taxlaw-12356	1099	39	revenue	revenue	NOUN
taxlaw-12356	1099	40	with	with	ADP
taxlaw-12356	1099	41	state	state	NOUN
taxlaw-12356	1099	42	money	money	NOUN
taxlaw-12356	1099	43	.	.	PUNCT
taxlaw-12356	1100	1	the	the	DET
taxlaw-12356	1100	2	room	room	NOUN
taxlaw-12356	1100	3	for	for	ADP
taxlaw-12356	1100	4	improvement	improvement	NOUN
taxlaw-12356	1100	5	lies	lie	VERB
taxlaw-12356	1100	6	in	in	ADP
taxlaw-12356	1100	7	execution	execution	NOUN
taxlaw-12356	1100	8	and	and	CCONJ
taxlaw-12356	1100	9	administration	administration	NOUN
taxlaw-12356	1100	10	:	:	PUNCT
taxlaw-12356	1100	11	voucher	voucher	ADJ
taxlaw-12356	1100	12	recipients	recipient	NOUN
taxlaw-12356	1100	13	“	"	PUNCT
taxlaw-12356	1100	14	tend	tend	VERB
taxlaw-12356	1100	15	to	to	PART
taxlaw-12356	1100	16	be	be	AUX
taxlaw-12356	1100	17	relatively	relatively	ADV
taxlaw-12356	1100	18	well	well	ADV
taxlaw-12356	1100	19	-	-	PUNCT
taxlaw-12356	1100	20	off,”213	off,”213	NOUN
taxlaw-12356	1100	21	which	which	PRON
taxlaw-12356	1100	22	may	may	AUX
taxlaw-12356	1100	23	be	be	AUX
taxlaw-12356	1100	24	due	due	ADJ
taxlaw-12356	1100	25	to	to	ADP
taxlaw-12356	1100	26	inadequate	inadequate	ADJ
taxlaw-12356	1100	27	publicity	publicity	NOUN
taxlaw-12356	1100	28	of	of	ADP
taxlaw-12356	1100	29	the	the	DET
taxlaw-12356	1100	30	vouchers	voucher	NOUN
taxlaw-12356	1100	31	or	or	CCONJ
taxlaw-12356	1100	32	administrative	administrative	ADJ
taxlaw-12356	1100	33	hurdles	hurdle	NOUN
taxlaw-12356	1100	34	to	to	ADP
taxlaw-12356	1100	35	claiming	claim	VERB
taxlaw-12356	1100	36	them	they	PRON
taxlaw-12356	1100	37	.	.	PUNCT
taxlaw-12356	1101	1	even	even	ADV
taxlaw-12356	1101	2	when	when	SCONJ
taxlaw-12356	1101	3	funding	funding	NOUN
taxlaw-12356	1101	4	has	have	VERB
taxlaw-12356	1101	5	nothing	nothing	PRON
taxlaw-12356	1101	6	to	to	PART
taxlaw-12356	1101	7	do	do	VERB
taxlaw-12356	1101	8	with	with	ADP
taxlaw-12356	1101	9	a	a	DET
taxlaw-12356	1101	10	tax	tax	NOUN
taxlaw-12356	1101	11	credit	credit	NOUN
taxlaw-12356	1101	12	,	,	PUNCT
taxlaw-12356	1101	13	the	the	DET
taxlaw-12356	1101	14	more	more	ADV
taxlaw-12356	1101	15	administrative	administrative	ADJ
taxlaw-12356	1101	16	hurdles	hurdle	NOUN
taxlaw-12356	1101	17	that	that	PRON
taxlaw-12356	1101	18	a	a	DET
taxlaw-12356	1101	19	family	family	NOUN
taxlaw-12356	1101	20	faces	face	VERB
taxlaw-12356	1101	21	in	in	ADP
taxlaw-12356	1101	22	using	use	VERB
taxlaw-12356	1101	23	it	it	PRON
taxlaw-12356	1101	24	,	,	PUNCT
taxlaw-12356	1101	25	the	the	PRON
taxlaw-12356	1101	26	more	more	ADV
taxlaw-12356	1101	27	likely	likely	ADJ
taxlaw-12356	1101	28	it	it	PRON
taxlaw-12356	1101	29	is	be	AUX
taxlaw-12356	1101	30	to	to	PART
taxlaw-12356	1101	31	disproportionately	disproportionately	ADV
taxlaw-12356	1101	32	benefit	benefit	VERB
taxlaw-12356	1101	33	wealthier	wealthy	ADJ
taxlaw-12356	1101	34	children	child	NOUN
taxlaw-12356	1101	35	with	with	ADP
taxlaw-12356	1101	36	educated	educate	VERB
taxlaw-12356	1101	37	parents	parent	NOUN
taxlaw-12356	1101	38	who	who	PRON
taxlaw-12356	1101	39	have	have	VERB
taxlaw-12356	1101	40	the	the	DET
taxlaw-12356	1101	41	time	time	NOUN
taxlaw-12356	1101	42	and	and	CCONJ
taxlaw-12356	1101	43	energy	energy	NOUN
taxlaw-12356	1101	44	to	to	PART
taxlaw-12356	1101	45	navigate	navigate	VERB
taxlaw-12356	1101	46	the	the	DET
taxlaw-12356	1101	47	process.214	process.214	NOUN
taxlaw-12356	1101	48	the	the	DET
taxlaw-12356	1101	49	vouchers	voucher	NOUN
taxlaw-12356	1101	50	are	be	AUX
taxlaw-12356	1101	51	also	also	ADV
taxlaw-12356	1101	52	available	available	ADJ
taxlaw-12356	1101	53	to	to	ADP
taxlaw-12356	1101	54	students	student	NOUN
taxlaw-12356	1101	55	who	who	PRON
taxlaw-12356	1101	56	are	be	AUX
taxlaw-12356	1101	57	already	already	ADV
taxlaw-12356	1101	58	attending	attend	VERB
taxlaw-12356	1101	59	private	private	ADJ
taxlaw-12356	1101	60	school.215	school.215	NOUN
taxlaw-12356	1101	61	since	since	SCONJ
taxlaw-12356	1101	62	there	there	PRON
taxlaw-12356	1101	63	is	be	VERB
taxlaw-12356	1101	64	no	no	DET
taxlaw-12356	1101	65	economic	economic	ADJ
taxlaw-12356	1101	66	eligibility	eligibility	NOUN
taxlaw-12356	1101	67	requirement	requirement	NOUN
taxlaw-12356	1101	68	,	,	PUNCT
taxlaw-12356	1101	69	these	these	DET
taxlaw-12356	1101	70	vouchers	voucher	NOUN
taxlaw-12356	1101	71	are	be	AUX
taxlaw-12356	1101	72	likely	likely	ADV
taxlaw-12356	1101	73	assisting	assist	VERB
taxlaw-12356	1101	74	students	student	NOUN
taxlaw-12356	1101	75	who	who	PRON
taxlaw-12356	1101	76	could	could	AUX
taxlaw-12356	1101	77	have	have	AUX
taxlaw-12356	1101	78	attended	attend	VERB
taxlaw-12356	1101	79	private	private	ADJ
taxlaw-12356	1101	80	school	school	NOUN
taxlaw-12356	1101	81	without	without	ADP
taxlaw-12356	1101	82	them	they	PRON
taxlaw-12356	1101	83	.	.	PUNCT
taxlaw-12356	1102	1	the	the	DET
taxlaw-12356	1102	2	government	government	NOUN
taxlaw-12356	1102	3	is	be	AUX
taxlaw-12356	1102	4	effectively	effectively	ADV
taxlaw-12356	1102	5	covering	cover	VERB
taxlaw-12356	1102	6	part	part	NOUN
taxlaw-12356	1102	7	of	of	ADP
taxlaw-12356	1102	8	private	private	ADJ
taxlaw-12356	1102	9	school	school	NOUN
taxlaw-12356	1102	10	tuition	tuition	NOUN
taxlaw-12356	1102	11	for	for	ADP
taxlaw-12356	1102	12	anyone	anyone	PRON
taxlaw-12356	1102	13	,	,	PUNCT
taxlaw-12356	1102	14	even	even	ADV
taxlaw-12356	1102	15	those	those	PRON
taxlaw-12356	1102	16	who	who	PRON
taxlaw-12356	1102	17	never	never	ADV
taxlaw-12356	1102	18	209	209	NUM
taxlaw-12356	1102	19	2023	2023	NUM
taxlaw-12356	1102	20	fla	fla	NOUN
taxlaw-12356	1102	21	.	.	PUNCT
taxlaw-12356	1103	1	sess	sess	PROPN
taxlaw-12356	1103	2	.	.	PUNCT
taxlaw-12356	1104	1	law	law	NOUN
taxlaw-12356	1104	2	serv	serv	PROPN
taxlaw-12356	1104	3	.	.	PUNCT
taxlaw-12356	1105	1	ch	ch	NOUN
taxlaw-12356	1105	2	.	.	PROPN
taxlaw-12356	1105	3	2023	2023	NUM
taxlaw-12356	1105	4	-	-	SYM
taxlaw-12356	1105	5	16	16	NUM
taxlaw-12356	1105	6	(	(	PUNCT
taxlaw-12356	1105	7	west	west	PROPN
taxlaw-12356	1105	8	)	)	PUNCT
taxlaw-12356	1105	9	.	.	PUNCT
taxlaw-12356	1106	1	210	210	NUM
taxlaw-12356	1107	1	i	i	PRON
taxlaw-12356	1107	2	d.	d.	PROPN
taxlaw-12356	1107	3	211	211	NUM
taxlaw-12356	1107	4	see	see	VERB
taxlaw-12356	1107	5	garnett	garnett	PROPN
taxlaw-12356	1107	6	,	,	PUNCT
taxlaw-12356	1107	7	supra	supra	PROPN
taxlaw-12356	1107	8	note	note	NOUN
taxlaw-12356	1107	9	5	5	NUM
taxlaw-12356	1107	10	,	,	PUNCT
taxlaw-12356	1107	11	at	at	ADP
taxlaw-12356	1107	12	14	14	NUM
taxlaw-12356	1107	13	.	.	PUNCT
taxlaw-12356	1107	14	212	212	NUM
taxlaw-12356	1107	15	florida	florida	PROPN
taxlaw-12356	1107	16	seems	seem	VERB
taxlaw-12356	1107	17	to	to	PART
taxlaw-12356	1107	18	be	be	AUX
taxlaw-12356	1107	19	moving	move	VERB
taxlaw-12356	1107	20	in	in	ADP
taxlaw-12356	1107	21	the	the	DET
taxlaw-12356	1107	22	opposite	opposite	ADJ
taxlaw-12356	1107	23	direction	direction	NOUN
taxlaw-12356	1107	24	with	with	ADP
taxlaw-12356	1107	25	regard	regard	NOUN
taxlaw-12356	1107	26	to	to	ADP
taxlaw-12356	1107	27	need	need	NOUN
taxlaw-12356	1107	28	-	-	PUNCT
taxlaw-12356	1107	29	based	base	VERB
taxlaw-12356	1107	30	eligibility	eligibility	NOUN
taxlaw-12356	1107	31	.	.	PUNCT
taxlaw-12356	1108	1	in	in	ADP
taxlaw-12356	1108	2	2023	2023	NUM
taxlaw-12356	1108	3	,	,	PUNCT
taxlaw-12356	1108	4	it	it	PRON
taxlaw-12356	1108	5	changed	change	VERB
taxlaw-12356	1108	6	its	its	PRON
taxlaw-12356	1108	7	statutes	statute	NOUN
taxlaw-12356	1108	8	from	from	ADP
taxlaw-12356	1108	9	mandatory	mandatory	ADJ
taxlaw-12356	1108	10	income	income	NOUN
taxlaw-12356	1108	11	-	-	PUNCT
taxlaw-12356	1108	12	based	base	VERB
taxlaw-12356	1108	13	eligibility	eligibility	NOUN
taxlaw-12356	1108	14	to	to	ADP
taxlaw-12356	1108	15	directing	direct	VERB
taxlaw-12356	1108	16	scholarshipfunding	scholarshipfunde	VERB
taxlaw-12356	1108	17	organizations	organization	NOUN
taxlaw-12356	1108	18	to	to	PART
taxlaw-12356	1108	19	prioritize	prioritize	VERB
taxlaw-12356	1108	20	low	low	ADJ
taxlaw-12356	1108	21	-	-	PUNCT
taxlaw-12356	1108	22	income	income	NOUN
taxlaw-12356	1108	23	applicants	applicant	NOUN
taxlaw-12356	1108	24	.	.	PUNCT
taxlaw-12356	1109	1	2023	2023	NUM
taxlaw-12356	1109	2	fla	fla	PROPN
taxlaw-12356	1109	3	.	.	PUNCT
taxlaw-12356	1110	1	sess	sess	PROPN
taxlaw-12356	1110	2	.	.	PUNCT
taxlaw-12356	1111	1	law	law	NOUN
taxlaw-12356	1111	2	serv	serv	PROPN
taxlaw-12356	1111	3	.	.	PUNCT
taxlaw-12356	1112	1	ch	ch	NOUN
taxlaw-12356	1112	2	.	.	PROPN
taxlaw-12356	1112	3	2023	2023	NUM
taxlaw-12356	1112	4	-	-	SYM
taxlaw-12356	1112	5	16	16	NUM
taxlaw-12356	1112	6	(	(	PUNCT
taxlaw-12356	1112	7	west	west	PROPN
taxlaw-12356	1112	8	)	)	PUNCT
taxlaw-12356	1112	9	.	.	PUNCT
taxlaw-12356	1113	1	213	213	NUM
taxlaw-12356	1113	2	mervosh	mervosh	ADJ
taxlaw-12356	1113	3	,	,	PUNCT
taxlaw-12356	1113	4	supra	supra	PROPN
taxlaw-12356	1113	5	note	note	NOUN
taxlaw-12356	1113	6	166	166	NUM
taxlaw-12356	1113	7	.	.	PUNCT
taxlaw-12356	1114	1	214	214	NUM
taxlaw-12356	1114	2	garnett	garnett	PROPN
taxlaw-12356	1114	3	,	,	PUNCT
taxlaw-12356	1114	4	supra	supra	PROPN
taxlaw-12356	1114	5	note	note	NOUN
taxlaw-12356	1114	6	5	5	NUM
taxlaw-12356	1114	7	,	,	PUNCT
taxlaw-12356	1114	8	at	at	ADP
taxlaw-12356	1114	9	16	16	NUM
taxlaw-12356	1114	10	(	(	PUNCT
taxlaw-12356	1114	11	“	"	PUNCT
taxlaw-12356	1114	12	while	while	SCONJ
taxlaw-12356	1114	13	esa	esa	PROPN
taxlaw-12356	1114	14	programs	program	NOUN
taxlaw-12356	1114	15	provide	provide	VERB
taxlaw-12356	1114	16	maximum	maximum	ADJ
taxlaw-12356	1114	17	flexibility	flexibility	NOUN
taxlaw-12356	1114	18	,	,	PUNCT
taxlaw-12356	1114	19	even	even	ADV
taxlaw-12356	1114	20	welleducated	welleducate	VERB
taxlaw-12356	1114	21	parents	parent	NOUN
taxlaw-12356	1114	22	may	may	AUX
taxlaw-12356	1114	23	find	find	VERB
taxlaw-12356	1114	24	the	the	DET
taxlaw-12356	1114	25	record	record	NOUN
taxlaw-12356	1114	26	-	-	PUNCT
taxlaw-12356	1114	27	keeping	keeping	NOUN
taxlaw-12356	1114	28	required	require	VERB
taxlaw-12356	1114	29	as	as	ADP
taxlaw-12356	1114	30	a	a	DET
taxlaw-12356	1114	31	condition	condition	NOUN
taxlaw-12356	1114	32	of	of	ADP
taxlaw-12356	1114	33	participation	participation	NOUN
taxlaw-12356	1114	34	frustrating	frustrating	ADJ
taxlaw-12356	1114	35	.	.	PUNCT
taxlaw-12356	1115	1	parents	parent	NOUN
taxlaw-12356	1115	2	with	with	ADP
taxlaw-12356	1115	3	less	less	ADV
taxlaw-12356	1115	4	formal	formal	ADJ
taxlaw-12356	1115	5	education	education	NOUN
taxlaw-12356	1115	6	may	may	AUX
taxlaw-12356	1115	7	find	find	VERB
taxlaw-12356	1115	8	it	it	PRON
taxlaw-12356	1115	9	nearly	nearly	ADV
taxlaw-12356	1115	10	impossible	impossible	ADJ
taxlaw-12356	1115	11	.	.	PUNCT
taxlaw-12356	1115	12	”	"	PUNCT
taxlaw-12356	1115	13	)	)	PUNCT
taxlaw-12356	1115	14	.	.	PUNCT
taxlaw-12356	1116	1	215	215	NUM
taxlaw-12356	1116	2	mervosh	mervosh	NUM
taxlaw-12356	1116	3	,	,	PUNCT
taxlaw-12356	1116	4	supra	supra	PROPN
taxlaw-12356	1116	5	note	note	NOUN
taxlaw-12356	1116	6	166	166	NUM
taxlaw-12356	1116	7	.	.	PUNCT
taxlaw-12356	1117	1	columbia	columbia	PROPN
taxlaw-12356	1117	2	journal	journal	PROPN
taxlaw-12356	1117	3	of	of	ADP
taxlaw-12356	1117	4	tax	tax	NOUN
taxlaw-12356	1117	5	law	law	NOUN
taxlaw-12356	1118	1	[	[	X
taxlaw-12356	1118	2	vol	vol	NOUN
taxlaw-12356	1118	3	:	:	PUNCT
taxlaw-12356	1118	4	15:1	15:1	NUM
taxlaw-12356	1118	5	118	118	NUM
taxlaw-12356	1118	6	thought	thought	NOUN
taxlaw-12356	1118	7	of	of	ADP
taxlaw-12356	1118	8	attending	attend	VERB
taxlaw-12356	1118	9	public	public	ADJ
taxlaw-12356	1118	10	school	school	NOUN
taxlaw-12356	1118	11	.	.	PUNCT
taxlaw-12356	1119	1	to	to	ADP
taxlaw-12356	1119	2	school	school	NOUN
taxlaw-12356	1119	3	choice	choice	NOUN
taxlaw-12356	1119	4	supporters	supporter	NOUN
taxlaw-12356	1119	5	focused	focus	VERB
taxlaw-12356	1119	6	exclusively	exclusively	ADV
taxlaw-12356	1119	7	on	on	ADP
taxlaw-12356	1119	8	equity	equity	NOUN
taxlaw-12356	1119	9	,	,	PUNCT
taxlaw-12356	1119	10	this	this	PRON
taxlaw-12356	1119	11	is	be	AUX
taxlaw-12356	1119	12	a	a	DET
taxlaw-12356	1119	13	weakness	weakness	NOUN
taxlaw-12356	1119	14	of	of	ADP
taxlaw-12356	1119	15	arizona	arizona	PROPN
taxlaw-12356	1119	16	’s	’s	PART
taxlaw-12356	1119	17	program	program	NOUN
taxlaw-12356	1119	18	—	—	PUNCT
taxlaw-12356	1119	19	the	the	DET
taxlaw-12356	1119	20	money	money	NOUN
taxlaw-12356	1119	21	would	would	AUX
taxlaw-12356	1119	22	be	be	AUX
taxlaw-12356	1119	23	better	well	ADV
taxlaw-12356	1119	24	spent	spend	VERB
taxlaw-12356	1119	25	on	on	ADP
taxlaw-12356	1119	26	giving	give	VERB
taxlaw-12356	1119	27	more	more	ADJ
taxlaw-12356	1119	28	help	help	NOUN
taxlaw-12356	1119	29	to	to	ADP
taxlaw-12356	1119	30	poor	poor	ADJ
taxlaw-12356	1119	31	students	student	NOUN
taxlaw-12356	1119	32	,	,	PUNCT
taxlaw-12356	1119	33	so	so	SCONJ
taxlaw-12356	1119	34	the	the	DET
taxlaw-12356	1119	35	voucher	voucher	NOUN
taxlaw-12356	1119	36	could	could	AUX
taxlaw-12356	1119	37	actually	actually	ADV
taxlaw-12356	1119	38	cover	cover	VERB
taxlaw-12356	1119	39	the	the	DET
taxlaw-12356	1119	40	cost	cost	NOUN
taxlaw-12356	1119	41	of	of	ADP
taxlaw-12356	1119	42	tuition	tuition	NOUN
taxlaw-12356	1119	43	.	.	PUNCT
taxlaw-12356	1120	1	it	it	PRON
taxlaw-12356	1120	2	is	be	AUX
taxlaw-12356	1120	3	not	not	PART
taxlaw-12356	1120	4	a	a	DET
taxlaw-12356	1120	5	problem	problem	NOUN
taxlaw-12356	1120	6	,	,	PUNCT
taxlaw-12356	1120	7	however	however	ADV
taxlaw-12356	1120	8	,	,	PUNCT
taxlaw-12356	1120	9	for	for	SCONJ
taxlaw-12356	1120	10	the	the	DET
taxlaw-12356	1120	11	goals	goal	NOUN
taxlaw-12356	1120	12	of	of	ADP
taxlaw-12356	1120	13	school	school	NOUN
taxlaw-12356	1120	14	choice	choice	NOUN
taxlaw-12356	1120	15	focused	focus	VERB
taxlaw-12356	1120	16	purely	purely	ADV
taxlaw-12356	1120	17	on	on	ADP
taxlaw-12356	1120	18	economics	economic	NOUN
taxlaw-12356	1120	19	or	or	CCONJ
taxlaw-12356	1120	20	individual	individual	ADJ
taxlaw-12356	1120	21	choice	choice	NOUN
taxlaw-12356	1120	22	.	.	PUNCT
taxlaw-12356	1121	1	an	an	DET
taxlaw-12356	1121	2	ideal	ideal	ADJ
taxlaw-12356	1121	3	system	system	NOUN
taxlaw-12356	1121	4	could	could	AUX
taxlaw-12356	1121	5	identify	identify	VERB
taxlaw-12356	1121	6	private	private	ADJ
taxlaw-12356	1121	7	schools	school	NOUN
taxlaw-12356	1121	8	in	in	ADP
taxlaw-12356	1121	9	need	need	NOUN
taxlaw-12356	1121	10	of	of	ADP
taxlaw-12356	1121	11	money	money	NOUN
taxlaw-12356	1121	12	and	and	CCONJ
taxlaw-12356	1121	13	fund	fund	VERB
taxlaw-12356	1121	14	them	they	PRON
taxlaw-12356	1121	15	more	more	ADV
taxlaw-12356	1121	16	,	,	PUNCT
taxlaw-12356	1121	17	consistent	consistent	ADJ
taxlaw-12356	1121	18	with	with	ADP
taxlaw-12356	1121	19	the	the	DET
taxlaw-12356	1121	20	general	general	ADJ
taxlaw-12356	1121	21	goals	goal	NOUN
taxlaw-12356	1121	22	of	of	ADP
taxlaw-12356	1121	23	a	a	DET
taxlaw-12356	1121	24	progressive	progressive	ADJ
taxlaw-12356	1121	25	tax	tax	NOUN
taxlaw-12356	1121	26	code	code	NOUN
taxlaw-12356	1121	27	:	:	PUNCT
taxlaw-12356	1121	28	focusing	focus	VERB
taxlaw-12356	1121	29	on	on	ADP
taxlaw-12356	1121	30	those	those	PRON
taxlaw-12356	1121	31	serving	serve	VERB
taxlaw-12356	1121	32	low	low	ADJ
taxlaw-12356	1121	33	-	-	PUNCT
taxlaw-12356	1121	34	income	income	NOUN
taxlaw-12356	1121	35	populations	population	NOUN
taxlaw-12356	1121	36	,	,	PUNCT
taxlaw-12356	1121	37	charging	charge	VERB
taxlaw-12356	1121	38	minimal	minimal	ADJ
taxlaw-12356	1121	39	tuition	tuition	NOUN
taxlaw-12356	1121	40	,	,	PUNCT
taxlaw-12356	1121	41	and	and	CCONJ
taxlaw-12356	1121	42	relying	rely	VERB
taxlaw-12356	1121	43	on	on	ADP
taxlaw-12356	1121	44	donations	donation	NOUN
taxlaw-12356	1121	45	to	to	PART
taxlaw-12356	1121	46	operate	operate	VERB
taxlaw-12356	1121	47	.	.	PUNCT
taxlaw-12356	1122	1	whether	whether	SCONJ
taxlaw-12356	1122	2	aid	aid	NOUN
taxlaw-12356	1122	3	comes	come	VERB
taxlaw-12356	1122	4	directly	directly	ADV
taxlaw-12356	1122	5	from	from	ADP
taxlaw-12356	1122	6	the	the	DET
taxlaw-12356	1122	7	state	state	NOUN
taxlaw-12356	1122	8	or	or	CCONJ
taxlaw-12356	1122	9	from	from	ADP
taxlaw-12356	1122	10	donations	donation	NOUN
taxlaw-12356	1122	11	incentivized	incentivize	VERB
taxlaw-12356	1122	12	by	by	ADP
taxlaw-12356	1122	13	tax	tax	NOUN
taxlaw-12356	1122	14	credits	credit	NOUN
taxlaw-12356	1122	15	,	,	PUNCT
taxlaw-12356	1122	16	the	the	DET
taxlaw-12356	1122	17	responsibility	responsibility	NOUN
taxlaw-12356	1122	18	for	for	ADP
taxlaw-12356	1122	19	identifying	identify	VERB
taxlaw-12356	1122	20	qualified	qualified	ADJ
taxlaw-12356	1122	21	schools	school	NOUN
taxlaw-12356	1122	22	should	should	AUX
taxlaw-12356	1122	23	fall	fall	VERB
taxlaw-12356	1122	24	on	on	ADP
taxlaw-12356	1122	25	the	the	DET
taxlaw-12356	1122	26	state	state	NOUN
taxlaw-12356	1122	27	,	,	PUNCT
taxlaw-12356	1122	28	not	not	PART
taxlaw-12356	1122	29	private	private	ADJ
taxlaw-12356	1122	30	organizations	organization	NOUN
taxlaw-12356	1122	31	that	that	PRON
taxlaw-12356	1122	32	partner	partner	VERB
taxlaw-12356	1122	33	with	with	ADP
taxlaw-12356	1122	34	schools	school	NOUN
taxlaw-12356	1122	35	.	.	PUNCT
taxlaw-12356	1123	1	deference	deference	NOUN
taxlaw-12356	1123	2	to	to	ADP
taxlaw-12356	1123	3	private	private	ADJ
taxlaw-12356	1123	4	organizations	organization	NOUN
taxlaw-12356	1123	5	only	only	ADV
taxlaw-12356	1123	6	results	result	VERB
taxlaw-12356	1123	7	in	in	ADP
taxlaw-12356	1123	8	wealthier	wealthy	ADJ
taxlaw-12356	1123	9	schools	school	NOUN
taxlaw-12356	1123	10	benefiting	benefit	VERB
taxlaw-12356	1123	11	the	the	DET
taxlaw-12356	1123	12	most	most	ADJ
taxlaw-12356	1123	13	from	from	ADP
taxlaw-12356	1123	14	scholarships	scholarship	NOUN
taxlaw-12356	1123	15	.	.	PUNCT
taxlaw-12356	1124	1	if	if	SCONJ
taxlaw-12356	1124	2	a	a	DET
taxlaw-12356	1124	3	private	private	ADJ
taxlaw-12356	1124	4	scholarship	scholarship	NOUN
taxlaw-12356	1124	5	organization	organization	NOUN
taxlaw-12356	1124	6	has	have	VERB
taxlaw-12356	1124	7	the	the	DET
taxlaw-12356	1124	8	choice	choice	NOUN
taxlaw-12356	1124	9	between	between	ADP
taxlaw-12356	1124	10	partnering	partner	VERB
taxlaw-12356	1124	11	with	with	ADP
taxlaw-12356	1124	12	a	a	DET
taxlaw-12356	1124	13	wealthy	wealthy	ADJ
taxlaw-12356	1124	14	private	private	ADJ
taxlaw-12356	1124	15	school	school	NOUN
taxlaw-12356	1124	16	and	and	CCONJ
taxlaw-12356	1124	17	a	a	DET
taxlaw-12356	1124	18	poor	poor	ADJ
taxlaw-12356	1124	19	one	one	NOUN
taxlaw-12356	1124	20	,	,	PUNCT
taxlaw-12356	1124	21	it	it	PRON
taxlaw-12356	1124	22	will	will	AUX
taxlaw-12356	1124	23	choose	choose	VERB
taxlaw-12356	1124	24	the	the	DET
taxlaw-12356	1124	25	wealthy	wealthy	ADJ
taxlaw-12356	1124	26	school	school	NOUN
taxlaw-12356	1124	27	that	that	PRON
taxlaw-12356	1124	28	has	have	VERB
taxlaw-12356	1124	29	the	the	DET
taxlaw-12356	1124	30	resources	resource	NOUN
taxlaw-12356	1124	31	and	and	CCONJ
taxlaw-12356	1124	32	organization	organization	NOUN
taxlaw-12356	1124	33	to	to	PART
taxlaw-12356	1124	34	generate	generate	VERB
taxlaw-12356	1124	35	donations.216	donations.216	NOUN
taxlaw-12356	1124	36	states	state	NOUN
taxlaw-12356	1124	37	should	should	AUX
taxlaw-12356	1124	38	also	also	ADV
taxlaw-12356	1124	39	minimize	minimize	VERB
taxlaw-12356	1124	40	the	the	DET
taxlaw-12356	1124	41	hoops	hoop	NOUN
taxlaw-12356	1124	42	schools	school	NOUN
taxlaw-12356	1124	43	must	must	AUX
taxlaw-12356	1124	44	jump	jump	VERB
taxlaw-12356	1124	45	through	through	ADP
taxlaw-12356	1124	46	to	to	PART
taxlaw-12356	1124	47	receive	receive	VERB
taxlaw-12356	1124	48	aid	aid	NOUN
taxlaw-12356	1124	49	.	.	PUNCT
taxlaw-12356	1125	1	the	the	DET
taxlaw-12356	1125	2	more	more	ADJ
taxlaw-12356	1125	3	hoops	hoop	NOUN
taxlaw-12356	1125	4	there	there	PRON
taxlaw-12356	1125	5	are	be	VERB
taxlaw-12356	1125	6	,	,	PUNCT
taxlaw-12356	1125	7	the	the	DET
taxlaw-12356	1125	8	more	more	ADJ
taxlaw-12356	1125	9	aid	aid	NOUN
taxlaw-12356	1125	10	is	be	AUX
taxlaw-12356	1125	11	disproportionately	disproportionately	ADV
taxlaw-12356	1125	12	directed	direct	VERB
taxlaw-12356	1125	13	to	to	ADP
taxlaw-12356	1125	14	schools	school	NOUN
taxlaw-12356	1125	15	with	with	ADP
taxlaw-12356	1125	16	organizational	organizational	ADJ
taxlaw-12356	1125	17	resources	resource	NOUN
taxlaw-12356	1125	18	,	,	PUNCT
taxlaw-12356	1125	19	as	as	SCONJ
taxlaw-12356	1125	20	opposed	oppose	VERB
taxlaw-12356	1125	21	to	to	ADP
taxlaw-12356	1125	22	schools	school	NOUN
taxlaw-12356	1125	23	actually	actually	ADV
taxlaw-12356	1125	24	in	in	ADP
taxlaw-12356	1125	25	need.217	need.217	PROPN
taxlaw-12356	1125	26	the	the	DET
taxlaw-12356	1125	27	goal	goal	NOUN
taxlaw-12356	1125	28	of	of	ADP
taxlaw-12356	1125	29	public	public	ADJ
taxlaw-12356	1125	30	aid	aid	NOUN
taxlaw-12356	1125	31	to	to	ADP
taxlaw-12356	1125	32	private	private	ADJ
taxlaw-12356	1125	33	schools	school	NOUN
taxlaw-12356	1125	34	is	be	AUX
taxlaw-12356	1125	35	to	to	PART
taxlaw-12356	1125	36	make	make	VERB
taxlaw-12356	1125	37	private	private	ADJ
taxlaw-12356	1125	38	education	education	NOUN
taxlaw-12356	1125	39	affordable	affordable	ADJ
taxlaw-12356	1125	40	to	to	ADP
taxlaw-12356	1125	41	all	all	PRON
taxlaw-12356	1125	42	,	,	PUNCT
taxlaw-12356	1125	43	so	so	SCONJ
taxlaw-12356	1125	44	it	it	PRON
taxlaw-12356	1125	45	should	should	AUX
taxlaw-12356	1125	46	be	be	AUX
taxlaw-12356	1125	47	directed	direct	VERB
taxlaw-12356	1125	48	to	to	ADP
taxlaw-12356	1125	49	struggling	struggle	VERB
taxlaw-12356	1125	50	private	private	ADJ
taxlaw-12356	1125	51	schools	school	NOUN
taxlaw-12356	1125	52	,	,	PUNCT
taxlaw-12356	1125	53	or	or	CCONJ
taxlaw-12356	1125	54	to	to	ADP
taxlaw-12356	1125	55	all	all	DET
taxlaw-12356	1125	56	students	student	NOUN
taxlaw-12356	1125	57	generally	generally	ADV
taxlaw-12356	1125	58	,	,	PUNCT
taxlaw-12356	1125	59	but	but	CCONJ
taxlaw-12356	1125	60	not	not	PART
taxlaw-12356	1125	61	merely	merely	ADV
taxlaw-12356	1125	62	to	to	ADP
taxlaw-12356	1125	63	those	those	PRON
taxlaw-12356	1125	64	sophisticated	sophisticated	ADJ
taxlaw-12356	1125	65	enough	enough	ADV
taxlaw-12356	1125	66	to	to	PART
taxlaw-12356	1125	67	jump	jump	VERB
taxlaw-12356	1125	68	through	through	ADP
taxlaw-12356	1125	69	complex	complex	ADJ
taxlaw-12356	1125	70	administrative	administrative	ADJ
taxlaw-12356	1125	71	hoops	hoop	NOUN
taxlaw-12356	1125	72	.	.	PUNCT
taxlaw-12356	1126	1	requiring	require	VERB
taxlaw-12356	1126	2	schools	school	NOUN
taxlaw-12356	1126	3	to	to	PART
taxlaw-12356	1126	4	take	take	VERB
taxlaw-12356	1126	5	administrative	administrative	ADJ
taxlaw-12356	1126	6	steps	step	NOUN
taxlaw-12356	1126	7	,	,	PUNCT
taxlaw-12356	1126	8	like	like	ADP
taxlaw-12356	1126	9	partnering	partner	VERB
taxlaw-12356	1126	10	with	with	ADP
taxlaw-12356	1126	11	scholarship	scholarship	NOUN
taxlaw-12356	1126	12	organizations	organization	NOUN
taxlaw-12356	1126	13	and	and	CCONJ
taxlaw-12356	1126	14	generating	generating	NOUN
taxlaw-12356	1126	15	donations	donation	NOUN
taxlaw-12356	1126	16	,	,	PUNCT
taxlaw-12356	1126	17	has	have	VERB
taxlaw-12356	1126	18	the	the	DET
taxlaw-12356	1126	19	opposite	opposite	ADJ
taxlaw-12356	1126	20	effect	effect	NOUN
taxlaw-12356	1126	21	.	.	PUNCT
taxlaw-12356	1127	1	it	it	PRON
taxlaw-12356	1127	2	directs	direct	VERB
taxlaw-12356	1127	3	donations	donation	NOUN
taxlaw-12356	1127	4	toward	toward	ADP
taxlaw-12356	1127	5	schools	school	NOUN
taxlaw-12356	1127	6	with	with	ADP
taxlaw-12356	1127	7	resources	resource	NOUN
taxlaw-12356	1127	8	and	and	CCONJ
taxlaw-12356	1127	9	infrastructure	infrastructure	NOUN
taxlaw-12356	1127	10	as	as	SCONJ
taxlaw-12356	1127	11	opposed	oppose	VERB
taxlaw-12356	1127	12	to	to	ADP
taxlaw-12356	1127	13	struggling	struggle	VERB
taxlaw-12356	1127	14	ones	one	NOUN
taxlaw-12356	1127	15	.	.	PUNCT
taxlaw-12356	1128	1	making	make	VERB
taxlaw-12356	1128	2	public	public	ADJ
taxlaw-12356	1128	3	aid	aid	NOUN
taxlaw-12356	1128	4	“	"	PUNCT
taxlaw-12356	1128	5	easier	easy	ADJ
taxlaw-12356	1128	6	”	"	PUNCT
taxlaw-12356	1128	7	to	to	PART
taxlaw-12356	1128	8	get	get	VERB
taxlaw-12356	1128	9	by	by	ADP
taxlaw-12356	1128	10	removing	remove	VERB
taxlaw-12356	1128	11	the	the	DET
taxlaw-12356	1128	12	administrative	administrative	ADJ
taxlaw-12356	1128	13	barriers	barrier	NOUN
taxlaw-12356	1128	14	will	will	AUX
taxlaw-12356	1128	15	allow	allow	VERB
taxlaw-12356	1128	16	the	the	DET
taxlaw-12356	1128	17	schools	school	NOUN
taxlaw-12356	1128	18	that	that	PRON
taxlaw-12356	1128	19	need	need	VERB
taxlaw-12356	1128	20	it	it	PRON
taxlaw-12356	1128	21	to	to	PART
taxlaw-12356	1128	22	actually	actually	ADV
taxlaw-12356	1128	23	benefit	benefit	VERB
taxlaw-12356	1128	24	from	from	ADP
taxlaw-12356	1128	25	it	it	PRON
taxlaw-12356	1128	26	.	.	PUNCT
taxlaw-12356	1129	1	removing	remove	VERB
taxlaw-12356	1129	2	administrative	administrative	ADJ
taxlaw-12356	1129	3	barriers	barrier	NOUN
taxlaw-12356	1129	4	to	to	ADP
taxlaw-12356	1129	5	receiving	receive	VERB
taxlaw-12356	1129	6	donations	donation	NOUN
taxlaw-12356	1129	7	also	also	ADV
taxlaw-12356	1129	8	would	would	AUX
taxlaw-12356	1129	9	not	not	PART
taxlaw-12356	1129	10	increase	increase	VERB
taxlaw-12356	1129	11	the	the	DET
taxlaw-12356	1129	12	likelihood	likelihood	NOUN
taxlaw-12356	1129	13	of	of	ADP
taxlaw-12356	1129	14	abuse	abuse	NOUN
taxlaw-12356	1129	15	because	because	SCONJ
taxlaw-12356	1129	16	the	the	DET
taxlaw-12356	1129	17	regulatory	regulatory	ADJ
taxlaw-12356	1129	18	responsibility	responsibility	NOUN
taxlaw-12356	1129	19	would	would	AUX
taxlaw-12356	1129	20	be	be	AUX
taxlaw-12356	1129	21	placed	place	VERB
taxlaw-12356	1129	22	on	on	ADP
taxlaw-12356	1129	23	states	state	NOUN
taxlaw-12356	1129	24	instead	instead	ADV
taxlaw-12356	1129	25	of	of	ADP
taxlaw-12356	1129	26	on	on	ADP
taxlaw-12356	1129	27	private	private	ADJ
taxlaw-12356	1129	28	organizations	organization	NOUN
taxlaw-12356	1129	29	.	.	PUNCT
taxlaw-12356	1130	1	instead	instead	ADV
taxlaw-12356	1130	2	of	of	ADP
taxlaw-12356	1130	3	requiring	require	VERB
taxlaw-12356	1130	4	private	private	ADJ
taxlaw-12356	1130	5	schools	school	NOUN
taxlaw-12356	1130	6	to	to	PART
taxlaw-12356	1130	7	communicate	communicate	VERB
taxlaw-12356	1130	8	with	with	ADP
taxlaw-12356	1130	9	parents	parent	NOUN
taxlaw-12356	1130	10	,	,	PUNCT
taxlaw-12356	1130	11	fundraise	fundraise	NOUN
taxlaw-12356	1130	12	,	,	PUNCT
taxlaw-12356	1130	13	and	and	CCONJ
taxlaw-12356	1130	14	partner	partner	NOUN
taxlaw-12356	1130	15	with	with	ADP
taxlaw-12356	1130	16	a	a	DET
taxlaw-12356	1130	17	private	private	ADJ
taxlaw-12356	1130	18	scholarship	scholarship	NOUN
taxlaw-12356	1130	19	organization	organization	NOUN
taxlaw-12356	1130	20	,	,	PUNCT
taxlaw-12356	1130	21	none	none	NOUN
taxlaw-12356	1130	22	of	of	ADP
taxlaw-12356	1130	23	which	which	PRON
taxlaw-12356	1130	24	have	have	VERB
taxlaw-12356	1130	25	anything	anything	PRON
taxlaw-12356	1130	26	to	to	PART
taxlaw-12356	1130	27	do	do	VERB
taxlaw-12356	1130	28	with	with	ADP
taxlaw-12356	1130	29	being	be	AUX
taxlaw-12356	1130	30	deserving	deserving	ADJ
taxlaw-12356	1130	31	of	of	ADP
taxlaw-12356	1130	32	public	public	ADJ
taxlaw-12356	1130	33	funds	fund	NOUN
taxlaw-12356	1130	34	,	,	PUNCT
taxlaw-12356	1130	35	states	state	NOUN
taxlaw-12356	1130	36	should	should	AUX
taxlaw-12356	1130	37	require	require	VERB
taxlaw-12356	1130	38	schools	school	NOUN
taxlaw-12356	1130	39	to	to	PART
taxlaw-12356	1130	40	demonstrate	demonstrate	VERB
taxlaw-12356	1130	41	that	that	SCONJ
taxlaw-12356	1130	42	they	they	PRON
taxlaw-12356	1130	43	actually	actually	ADV
taxlaw-12356	1130	44	are	be	AUX
taxlaw-12356	1130	45	deserving	deserve	VERB
taxlaw-12356	1130	46	of	of	ADP
taxlaw-12356	1130	47	public	public	ADJ
taxlaw-12356	1130	48	funds	fund	NOUN
taxlaw-12356	1130	49	.	.	PUNCT
taxlaw-12356	1131	1	georgia	georgia	PROPN
taxlaw-12356	1131	2	’s	’s	PART
taxlaw-12356	1131	3	system	system	NOUN
taxlaw-12356	1131	4	,	,	PUNCT
taxlaw-12356	1131	5	for	for	ADP
taxlaw-12356	1131	6	example	example	NOUN
taxlaw-12356	1131	7	,	,	PUNCT
taxlaw-12356	1131	8	should	should	AUX
taxlaw-12356	1131	9	be	be	AUX
taxlaw-12356	1131	10	revised	revise	VERB
taxlaw-12356	1131	11	to	to	PART
taxlaw-12356	1131	12	include	include	VERB
taxlaw-12356	1131	13	qualifications	qualification	NOUN
taxlaw-12356	1131	14	for	for	ADP
taxlaw-12356	1131	15	scholarship	scholarship	NOUN
taxlaw-12356	1131	16	recipients	recipient	NOUN
taxlaw-12356	1131	17	that	that	PRON
taxlaw-12356	1131	18	actually	actually	ADV
taxlaw-12356	1131	19	reflect	reflect	VERB
taxlaw-12356	1131	20	financial	financial	ADJ
taxlaw-12356	1131	21	need	need	NOUN
taxlaw-12356	1131	22	or	or	CCONJ
taxlaw-12356	1131	23	universally	universally	ADV
taxlaw-12356	1131	24	fund	fund	VERB
taxlaw-12356	1131	25	all	all	PRON
taxlaw-12356	1131	26	.	.	PUNCT
taxlaw-12356	1132	1	moreover	moreover	ADV
taxlaw-12356	1132	2	,	,	PUNCT
taxlaw-12356	1132	3	the	the	DET
taxlaw-12356	1132	4	state	state	NOUN
taxlaw-12356	1132	5	,	,	PUNCT
taxlaw-12356	1132	6	not	not	PART
taxlaw-12356	1132	7	private	private	ADJ
taxlaw-12356	1132	8	organizations	organization	NOUN
taxlaw-12356	1132	9	seeking	seek	VERB
taxlaw-12356	1132	10	more	more	ADJ
taxlaw-12356	1132	11	donations	donation	NOUN
taxlaw-12356	1132	12	,	,	PUNCT
taxlaw-12356	1132	13	should	should	AUX
taxlaw-12356	1132	14	ensure	ensure	VERB
taxlaw-12356	1132	15	that	that	SCONJ
taxlaw-12356	1132	16	public	public	ADJ
taxlaw-12356	1132	17	funds	fund	NOUN
taxlaw-12356	1132	18	actually	actually	ADV
taxlaw-12356	1132	19	go	go	VERB
taxlaw-12356	1132	20	to	to	ADP
taxlaw-12356	1132	21	qualified	qualified	ADJ
taxlaw-12356	1132	22	schools	school	NOUN
taxlaw-12356	1132	23	and	and	CCONJ
taxlaw-12356	1132	24	students	student	NOUN
taxlaw-12356	1132	25	.	.	PUNCT
taxlaw-12356	1133	1	under	under	ADP
taxlaw-12356	1133	2	a	a	DET
taxlaw-12356	1133	3	system	system	NOUN
taxlaw-12356	1133	4	like	like	ADP
taxlaw-12356	1133	5	that	that	PRON
taxlaw-12356	1133	6	,	,	PUNCT
taxlaw-12356	1133	7	there	there	PRON
taxlaw-12356	1133	8	is	be	VERB
taxlaw-12356	1133	9	no	no	DET
taxlaw-12356	1133	10	need	need	NOUN
taxlaw-12356	1133	11	to	to	PART
taxlaw-12356	1133	12	use	use	VERB
taxlaw-12356	1133	13	tax	tax	NOUN
taxlaw-12356	1133	14	credits	credit	NOUN
taxlaw-12356	1133	15	,	,	PUNCT
taxlaw-12356	1133	16	and	and	CCONJ
taxlaw-12356	1133	17	it	it	PRON
taxlaw-12356	1133	18	becomes	become	VERB
taxlaw-12356	1133	19	clear	clear	ADJ
taxlaw-12356	1133	20	that	that	SCONJ
taxlaw-12356	1133	21	the	the	DET
taxlaw-12356	1133	22	reasons	reason	NOUN
taxlaw-12356	1133	23	tax	tax	NOUN
taxlaw-12356	1133	24	credits	credit	NOUN
taxlaw-12356	1133	25	were	be	AUX
taxlaw-12356	1133	26	desirable	desirable	ADJ
taxlaw-12356	1133	27	in	in	ADP
taxlaw-12356	1133	28	the	the	DET
taxlaw-12356	1133	29	first	first	ADJ
taxlaw-12356	1133	30	place	place	NOUN
taxlaw-12356	1133	31	—	—	PUNCT
taxlaw-12356	1133	32	that	that	SCONJ
taxlaw-12356	1133	33	they	they	PRON
taxlaw-12356	1133	34	obscure	obscure	VERB
taxlaw-12356	1133	35	the	the	DET
taxlaw-12356	1133	36	state	state	NOUN
taxlaw-12356	1133	37	’s	’s	PART
taxlaw-12356	1133	38	role	role	NOUN
taxlaw-12356	1133	39	in	in	ADP
taxlaw-12356	1133	40	providing	provide	VERB
taxlaw-12356	1133	41	aid	aid	NOUN
taxlaw-12356	1133	42	and	and	CCONJ
taxlaw-12356	1133	43	reduce	reduce	VERB
taxlaw-12356	1133	44	transparency	transparency	NOUN
taxlaw-12356	1133	45	—	—	PUNCT
taxlaw-12356	1133	46	do	do	AUX
taxlaw-12356	1133	47	not	not	PART
taxlaw-12356	1133	48	serve	serve	VERB
taxlaw-12356	1133	49	the	the	DET
taxlaw-12356	1133	50	goal	goal	NOUN
taxlaw-12356	1133	51	of	of	ADP
taxlaw-12356	1133	52	educational	educational	ADJ
taxlaw-12356	1133	53	equity	equity	NOUN
taxlaw-12356	1133	54	and	and	CCONJ
taxlaw-12356	1133	55	may	may	AUX
taxlaw-12356	1133	56	actually	actually	ADV
taxlaw-12356	1133	57	be	be	AUX
taxlaw-12356	1133	58	counterproductive	counterproductive	ADJ
taxlaw-12356	1133	59	.	.	PUNCT
taxlaw-12356	1134	1	216	216	NUM
taxlaw-12356	1134	2	see	see	VERB
taxlaw-12356	1134	3	,	,	PUNCT
taxlaw-12356	1134	4	e.g.	e.g.	ADV
taxlaw-12356	1134	5	,	,	PUNCT
taxlaw-12356	1134	6	goal	goal	NOUN
taxlaw-12356	1134	7	program	program	NOUN
taxlaw-12356	1134	8	results	result	NOUN
taxlaw-12356	1134	9	,	,	PUNCT
taxlaw-12356	1134	10	ga	ga	PROPN
taxlaw-12356	1134	11	.	.	PROPN
taxlaw-12356	1134	12	goal	goal	PROPN
taxlaw-12356	1134	13	scholarship	scholarship	NOUN
taxlaw-12356	1134	14	program	program	PROPN
taxlaw-12356	1134	15	,	,	PUNCT
taxlaw-12356	1134	16	inc	inc	PROPN
taxlaw-12356	1134	17	.	.	PROPN
taxlaw-12356	1134	18	(	(	PUNCT
taxlaw-12356	1134	19	july	july	PROPN
taxlaw-12356	1134	20	31	31	NUM
taxlaw-12356	1134	21	,	,	PUNCT
taxlaw-12356	1134	22	2023	2023	NUM
taxlaw-12356	1134	23	)	)	PUNCT
taxlaw-12356	1134	24	,	,	PUNCT
taxlaw-12356	1134	25	https://www.goalscholarship.org/results/	https://www.goalscholarship.org/results/	X
taxlaw-12356	1135	1	[	[	X
taxlaw-12356	1135	2	perma.cc/7e83-xfak	perma.cc/7e83-xfak	X
taxlaw-12356	1135	3	]	]	X
taxlaw-12356	1135	4	;	;	PUNCT
taxlaw-12356	1135	5	financial	financial	ADJ
taxlaw-12356	1135	6	reports	report	NOUN
taxlaw-12356	1135	7	,	,	PUNCT
taxlaw-12356	1135	8	arizona	arizona	PROPN
taxlaw-12356	1135	9	christian	christian	PROPN
taxlaw-12356	1135	10	school	school	PROPN
taxlaw-12356	1135	11	tuition	tuition	NOUN
taxlaw-12356	1135	12	organization	organization	NOUN
taxlaw-12356	1135	13	,	,	PUNCT
taxlaw-12356	1135	14	https://acsto.org/about/financial-reports	https://acsto.org/about/financial-report	VERB
taxlaw-12356	1135	15	[	[	X
taxlaw-12356	1135	16	perma.cc/f	perma.cc/f	NUM
taxlaw-12356	1135	17	s4j	s4j	NOUN
taxlaw-12356	1135	18	-	-	PUNCT
taxlaw-12356	1135	19	adlu	adlu	NOUN
taxlaw-12356	1135	20	]	]	X
taxlaw-12356	1135	21	(	(	PUNCT
taxlaw-12356	1135	22	publicizing	publicize	VERB
taxlaw-12356	1135	23	amounts	amount	NOUN
taxlaw-12356	1135	24	they	they	PRON
taxlaw-12356	1135	25	have	have	AUX
taxlaw-12356	1135	26	provided	provide	VERB
taxlaw-12356	1135	27	in	in	ADP
taxlaw-12356	1135	28	scholarships	scholarship	NOUN
taxlaw-12356	1135	29	)	)	PUNCT
taxlaw-12356	1135	30	.	.	PUNCT
taxlaw-12356	1136	1	217	217	NUM
taxlaw-12356	1136	2	garnett	garnett	PROPN
taxlaw-12356	1136	3	,	,	PUNCT
taxlaw-12356	1136	4	supra	supra	PROPN
taxlaw-12356	1136	5	note	note	NOUN
taxlaw-12356	1136	6	5	5	NUM
taxlaw-12356	1136	7	,	,	PUNCT
taxlaw-12356	1136	8	at	at	ADP
taxlaw-12356	1136	9	14	14	NUM
taxlaw-12356	1136	10	(	(	PUNCT
taxlaw-12356	1136	11	noting	note	VERB
taxlaw-12356	1136	12	that	that	SCONJ
taxlaw-12356	1136	13	scholarship	scholarship	NOUN
taxlaw-12356	1136	14	organizations	organization	NOUN
taxlaw-12356	1136	15	are	be	AUX
taxlaw-12356	1136	16	accompanied	accompany	VERB
taxlaw-12356	1136	17	by	by	ADP
taxlaw-12356	1136	18	a	a	DET
taxlaw-12356	1136	19	“	"	PUNCT
taxlaw-12356	1136	20	risk	risk	NOUN
taxlaw-12356	1136	21	that	that	PRON
taxlaw-12356	1136	22	elite	elite	ADJ
taxlaw-12356	1136	23	schools	school	NOUN
taxlaw-12356	1136	24	with	with	ADP
taxlaw-12356	1136	25	ties	tie	NOUN
taxlaw-12356	1136	26	to	to	PART
taxlaw-12356	1136	27	wealthier	wealthy	ADJ
taxlaw-12356	1136	28	,	,	PUNCT
taxlaw-12356	1136	29	more	more	ADV
taxlaw-12356	1136	30	sophisticated	sophisticated	ADJ
taxlaw-12356	1136	31	,	,	PUNCT
taxlaw-12356	1136	32	donors	donor	NOUN
taxlaw-12356	1136	33	may	may	AUX
taxlaw-12356	1136	34	capture	capture	VERB
taxlaw-12356	1136	35	a	a	DET
taxlaw-12356	1136	36	share	share	NOUN
taxlaw-12356	1136	37	of	of	ADP
taxlaw-12356	1136	38	the	the	DET
taxlaw-12356	1136	39	available	available	ADJ
taxlaw-12356	1136	40	tax	tax	NOUN
taxlaw-12356	1136	41	benefits	benefit	NOUN
taxlaw-12356	1136	42	that	that	PRON
taxlaw-12356	1136	43	is	be	AUX
taxlaw-12356	1136	44	disproportionate	disproportionate	ADJ
taxlaw-12356	1136	45	to	to	ADP
taxlaw-12356	1136	46	the	the	DET
taxlaw-12356	1136	47	number	number	NOUN
taxlaw-12356	1136	48	of	of	ADP
taxlaw-12356	1136	49	participants	participant	NOUN
taxlaw-12356	1136	50	whom	whom	PRON
taxlaw-12356	1136	51	they	they	PRON
taxlaw-12356	1136	52	serve	serve	VERB
taxlaw-12356	1136	53	”	"	PUNCT
taxlaw-12356	1136	54	)	)	PUNCT
taxlaw-12356	1136	55	.	.	PUNCT
taxlaw-12356	1137	1	about	about	ADP
taxlaw-12356	1137	2	:	:	PUNCT
taxlaw-12356	1137	3	blank	blank	ADJ
taxlaw-12356	1137	4	about	about	ADP
taxlaw-12356	1137	5	:	:	PUNCT
taxlaw-12356	1137	6	blank	blank	ADJ
taxlaw-12356	1137	7	2023	2023	NUM
taxlaw-12356	1137	8	]	]	PUNCT
taxlaw-12356	1137	9	the	the	DET
taxlaw-12356	1137	10	worst	bad	ADJ
taxlaw-12356	1137	11	choice	choice	NOUN
taxlaw-12356	1137	12	for	for	ADP
taxlaw-12356	1137	13	school	school	NOUN
taxlaw-12356	1137	14	choice	choice	NOUN
taxlaw-12356	1137	15	119	119	NUM
taxlaw-12356	1137	16	the	the	DET
taxlaw-12356	1137	17	maine	maine	PROPN
taxlaw-12356	1137	18	program	program	NOUN
taxlaw-12356	1137	19	challenged	challenge	VERB
taxlaw-12356	1137	20	in	in	ADP
taxlaw-12356	1137	21	carson	carson	PROPN
taxlaw-12356	1137	22	for	for	ADP
taxlaw-12356	1137	23	excluding	exclude	VERB
taxlaw-12356	1137	24	religious	religious	ADJ
taxlaw-12356	1137	25	schools	school	NOUN
taxlaw-12356	1137	26	allocated	allocate	VERB
taxlaw-12356	1137	27	direct	direct	ADJ
taxlaw-12356	1137	28	aid	aid	NOUN
taxlaw-12356	1137	29	based	base	VERB
taxlaw-12356	1137	30	on	on	ADP
taxlaw-12356	1137	31	where	where	SCONJ
taxlaw-12356	1137	32	a	a	DET
taxlaw-12356	1137	33	student	student	NOUN
taxlaw-12356	1137	34	lives	live	VERB
taxlaw-12356	1137	35	.	.	PUNCT
taxlaw-12356	1138	1	living	live	VERB
taxlaw-12356	1138	2	in	in	ADP
taxlaw-12356	1138	3	a	a	DET
taxlaw-12356	1138	4	district	district	NOUN
taxlaw-12356	1138	5	that	that	PRON
taxlaw-12356	1138	6	does	do	AUX
taxlaw-12356	1138	7	not	not	PART
taxlaw-12356	1138	8	operate	operate	VERB
taxlaw-12356	1138	9	its	its	PRON
taxlaw-12356	1138	10	own	own	ADJ
taxlaw-12356	1138	11	public	public	ADJ
taxlaw-12356	1138	12	school	school	NOUN
taxlaw-12356	1138	13	qualifies	qualify	VERB
taxlaw-12356	1138	14	a	a	DET
taxlaw-12356	1138	15	student	student	NOUN
taxlaw-12356	1138	16	for	for	ADP
taxlaw-12356	1138	17	the	the	DET
taxlaw-12356	1138	18	program	program	NOUN
taxlaw-12356	1138	19	.	.	PUNCT
taxlaw-12356	1139	1	qualified	qualified	ADJ
taxlaw-12356	1139	2	students	student	NOUN
taxlaw-12356	1139	3	designate	designate	VERB
taxlaw-12356	1139	4	the	the	DET
taxlaw-12356	1139	5	school	school	NOUN
taxlaw-12356	1139	6	they	they	PRON
taxlaw-12356	1139	7	plan	plan	VERB
taxlaw-12356	1139	8	to	to	PART
taxlaw-12356	1139	9	attend	attend	VERB
taxlaw-12356	1139	10	,	,	PUNCT
taxlaw-12356	1139	11	which	which	PRON
taxlaw-12356	1139	12	can	can	AUX
taxlaw-12356	1139	13	be	be	AUX
taxlaw-12356	1139	14	public	public	ADJ
taxlaw-12356	1139	15	or	or	CCONJ
taxlaw-12356	1139	16	private	private	ADJ
taxlaw-12356	1139	17	,	,	PUNCT
taxlaw-12356	1139	18	and	and	CCONJ
taxlaw-12356	1139	19	their	their	PRON
taxlaw-12356	1139	20	home	home	NOUN
taxlaw-12356	1139	21	district	district	NOUN
taxlaw-12356	1139	22	pays	pay	VERB
taxlaw-12356	1139	23	that	that	DET
taxlaw-12356	1139	24	school	school	NOUN
taxlaw-12356	1139	25	for	for	ADP
taxlaw-12356	1139	26	their	their	PRON
taxlaw-12356	1139	27	cost	cost	NOUN
taxlaw-12356	1139	28	of	of	ADP
taxlaw-12356	1139	29	attendance.218	attendance.218	NOUN
taxlaw-12356	1139	30	one	one	NUM
taxlaw-12356	1139	31	good	good	ADJ
taxlaw-12356	1139	32	quality	quality	NOUN
taxlaw-12356	1139	33	of	of	ADP
taxlaw-12356	1139	34	this	this	DET
taxlaw-12356	1139	35	program	program	NOUN
taxlaw-12356	1139	36	is	be	AUX
taxlaw-12356	1139	37	the	the	DET
taxlaw-12356	1139	38	absence	absence	NOUN
taxlaw-12356	1139	39	of	of	ADP
taxlaw-12356	1139	40	an	an	DET
taxlaw-12356	1139	41	income	income	NOUN
taxlaw-12356	1139	42	requirement	requirement	NOUN
taxlaw-12356	1139	43	to	to	PART
taxlaw-12356	1139	44	benefit	benefit	VERB
taxlaw-12356	1139	45	from	from	ADP
taxlaw-12356	1139	46	it	it	PRON
taxlaw-12356	1139	47	(	(	PUNCT
taxlaw-12356	1139	48	as	as	SCONJ
taxlaw-12356	1139	49	opposed	oppose	VERB
taxlaw-12356	1139	50	to	to	ADP
taxlaw-12356	1139	51	tax	tax	NOUN
taxlaw-12356	1139	52	credits	credit	NOUN
taxlaw-12356	1139	53	,	,	PUNCT
taxlaw-12356	1139	54	which	which	PRON
taxlaw-12356	1139	55	only	only	ADV
taxlaw-12356	1139	56	benefit	benefit	VERB
taxlaw-12356	1139	57	those	those	PRON
taxlaw-12356	1139	58	who	who	PRON
taxlaw-12356	1139	59	earn	earn	VERB
taxlaw-12356	1139	60	a	a	DET
taxlaw-12356	1139	61	certain	certain	ADJ
taxlaw-12356	1139	62	amount	amount	NOUN
taxlaw-12356	1139	63	)	)	PUNCT
taxlaw-12356	1139	64	.	.	PUNCT
taxlaw-12356	1140	1	the	the	DET
taxlaw-12356	1140	2	program	program	NOUN
taxlaw-12356	1140	3	does	do	AUX
taxlaw-12356	1140	4	not	not	PART
taxlaw-12356	1140	5	appeal	appeal	VERB
taxlaw-12356	1140	6	to	to	ADP
taxlaw-12356	1140	7	someone	someone	PRON
taxlaw-12356	1140	8	because	because	SCONJ
taxlaw-12356	1140	9	it	it	PRON
taxlaw-12356	1140	10	can	can	AUX
taxlaw-12356	1140	11	refund	refund	VERB
taxlaw-12356	1140	12	what	what	PRON
taxlaw-12356	1140	13	she	she	PRON
taxlaw-12356	1140	14	pays	pay	VERB
taxlaw-12356	1140	15	the	the	DET
taxlaw-12356	1140	16	state	state	NOUN
taxlaw-12356	1140	17	in	in	ADP
taxlaw-12356	1140	18	taxes	taxis	NOUN
taxlaw-12356	1140	19	;	;	PUNCT
taxlaw-12356	1140	20	it	it	PRON
taxlaw-12356	1140	21	is	be	AUX
taxlaw-12356	1140	22	available	available	ADJ
taxlaw-12356	1140	23	simply	simply	ADV
taxlaw-12356	1140	24	because	because	SCONJ
taxlaw-12356	1140	25	she	she	PRON
taxlaw-12356	1140	26	lives	live	VERB
taxlaw-12356	1140	27	in	in	ADP
taxlaw-12356	1140	28	a	a	DET
taxlaw-12356	1140	29	district	district	NOUN
taxlaw-12356	1140	30	without	without	ADP
taxlaw-12356	1140	31	a	a	DET
taxlaw-12356	1140	32	public	public	ADJ
taxlaw-12356	1140	33	school	school	NOUN
taxlaw-12356	1140	34	.	.	PUNCT
taxlaw-12356	1141	1	there	there	PRON
taxlaw-12356	1141	2	is	be	VERB
taxlaw-12356	1141	3	also	also	ADV
taxlaw-12356	1141	4	not	not	PART
taxlaw-12356	1141	5	the	the	DET
taxlaw-12356	1141	6	same	same	ADJ
taxlaw-12356	1141	7	potential	potential	NOUN
taxlaw-12356	1141	8	for	for	ADP
taxlaw-12356	1141	9	abuse	abuse	NOUN
taxlaw-12356	1141	10	as	as	SCONJ
taxlaw-12356	1141	11	there	there	PRON
taxlaw-12356	1141	12	is	be	VERB
taxlaw-12356	1141	13	with	with	ADP
taxlaw-12356	1141	14	the	the	DET
taxlaw-12356	1141	15	tax	tax	NOUN
taxlaw-12356	1141	16	credit	credit	NOUN
taxlaw-12356	1141	17	system	system	NOUN
taxlaw-12356	1141	18	—	—	PUNCT
taxlaw-12356	1141	19	a	a	DET
taxlaw-12356	1141	20	student	student	NOUN
taxlaw-12356	1141	21	chooses	choose	VERB
taxlaw-12356	1141	22	a	a	DET
taxlaw-12356	1141	23	school	school	NOUN
taxlaw-12356	1141	24	and	and	CCONJ
taxlaw-12356	1141	25	the	the	DET
taxlaw-12356	1141	26	state	state	NOUN
taxlaw-12356	1141	27	funds	fund	VERB
taxlaw-12356	1141	28	his	his	PRON
taxlaw-12356	1141	29	attendance	attendance	NOUN
taxlaw-12356	1141	30	;	;	PUNCT
taxlaw-12356	1141	31	there	there	PRON
taxlaw-12356	1141	32	is	be	VERB
taxlaw-12356	1141	33	no	no	DET
taxlaw-12356	1141	34	illusion	illusion	NOUN
taxlaw-12356	1141	35	that	that	SCONJ
taxlaw-12356	1141	36	the	the	DET
taxlaw-12356	1141	37	public	public	ADJ
taxlaw-12356	1141	38	money	money	NOUN
taxlaw-12356	1141	39	should	should	AUX
taxlaw-12356	1141	40	be	be	AUX
taxlaw-12356	1141	41	used	use	VERB
taxlaw-12356	1141	42	for	for	ADP
taxlaw-12356	1141	43	scholarships	scholarship	NOUN
taxlaw-12356	1141	44	but	but	CCONJ
taxlaw-12356	1141	45	ends	end	VERB
taxlaw-12356	1141	46	up	up	ADP
taxlaw-12356	1141	47	serving	serve	VERB
taxlaw-12356	1141	48	the	the	DET
taxlaw-12356	1141	49	student	student	NOUN
taxlaw-12356	1141	50	in	in	ADP
taxlaw-12356	1141	51	lieu	lieu	NOUN
taxlaw-12356	1141	52	of	of	ADP
taxlaw-12356	1141	53	public	public	ADJ
taxlaw-12356	1141	54	school.219	school.219	NOUN
taxlaw-12356	1141	55	the	the	DET
taxlaw-12356	1141	56	public	public	ADJ
taxlaw-12356	1141	57	money	money	NOUN
taxlaw-12356	1141	58	is	be	AUX
taxlaw-12356	1141	59	supposed	suppose	VERB
taxlaw-12356	1141	60	to	to	PART
taxlaw-12356	1141	61	benefit	benefit	VERB
taxlaw-12356	1141	62	the	the	DET
taxlaw-12356	1141	63	specific	specific	ADJ
taxlaw-12356	1141	64	student	student	NOUN
taxlaw-12356	1141	65	.	.	PUNCT
taxlaw-12356	1142	1	one	one	NUM
taxlaw-12356	1142	2	feature	feature	NOUN
taxlaw-12356	1142	3	of	of	ADP
taxlaw-12356	1142	4	maine	maine	PROPN
taxlaw-12356	1142	5	’s	’s	PART
taxlaw-12356	1142	6	system	system	NOUN
taxlaw-12356	1142	7	is	be	AUX
taxlaw-12356	1142	8	that	that	SCONJ
taxlaw-12356	1142	9	it	it	PRON
taxlaw-12356	1142	10	does	do	AUX
taxlaw-12356	1142	11	not	not	PART
taxlaw-12356	1142	12	necessarily	necessarily	ADV
taxlaw-12356	1142	13	direct	direct	VERB
taxlaw-12356	1142	14	money	money	NOUN
taxlaw-12356	1142	15	toward	toward	ADP
taxlaw-12356	1142	16	the	the	DET
taxlaw-12356	1142	17	rich	rich	ADJ
taxlaw-12356	1142	18	or	or	CCONJ
taxlaw-12356	1142	19	poor	poor	ADJ
taxlaw-12356	1142	20	,	,	PUNCT
taxlaw-12356	1142	21	but	but	CCONJ
taxlaw-12356	1142	22	,	,	PUNCT
taxlaw-12356	1142	23	rather	rather	ADV
taxlaw-12356	1142	24	,	,	PUNCT
taxlaw-12356	1142	25	is	be	AUX
taxlaw-12356	1142	26	universal	universal	ADJ
taxlaw-12356	1142	27	.	.	PUNCT
taxlaw-12356	1143	1	a	a	DET
taxlaw-12356	1143	2	rich	rich	ADJ
taxlaw-12356	1143	3	student	student	NOUN
taxlaw-12356	1143	4	and	and	CCONJ
taxlaw-12356	1143	5	a	a	DET
taxlaw-12356	1143	6	poor	poor	ADJ
taxlaw-12356	1143	7	student	student	NOUN
taxlaw-12356	1143	8	would	would	AUX
taxlaw-12356	1143	9	both	both	PRON
taxlaw-12356	1143	10	get	get	VERB
taxlaw-12356	1143	11	private	private	ADJ
taxlaw-12356	1143	12	school	school	NOUN
taxlaw-12356	1143	13	paid	pay	VERB
taxlaw-12356	1143	14	for	for	ADP
taxlaw-12356	1143	15	by	by	ADP
taxlaw-12356	1143	16	the	the	DET
taxlaw-12356	1143	17	state	state	NOUN
taxlaw-12356	1143	18	as	as	ADV
taxlaw-12356	1143	19	long	long	ADV
taxlaw-12356	1143	20	as	as	SCONJ
taxlaw-12356	1143	21	they	they	PRON
taxlaw-12356	1143	22	live	live	VERB
taxlaw-12356	1143	23	in	in	ADP
taxlaw-12356	1143	24	a	a	DET
taxlaw-12356	1143	25	remote	remote	ADJ
taxlaw-12356	1143	26	district	district	NOUN
taxlaw-12356	1143	27	.	.	PUNCT
taxlaw-12356	1144	1	this	this	PRON
taxlaw-12356	1144	2	is	be	AUX
taxlaw-12356	1144	3	somewhat	somewhat	ADV
taxlaw-12356	1144	4	a	a	DET
taxlaw-12356	1144	5	feature	feature	NOUN
taxlaw-12356	1144	6	of	of	ADP
taxlaw-12356	1144	7	maine	maine	PROPN
taxlaw-12356	1144	8	’s	’s	PART
taxlaw-12356	1144	9	program	program	NOUN
taxlaw-12356	1144	10	,	,	PUNCT
taxlaw-12356	1144	11	which	which	PRON
taxlaw-12356	1144	12	aims	aim	VERB
taxlaw-12356	1144	13	to	to	PART
taxlaw-12356	1144	14	ensure	ensure	VERB
taxlaw-12356	1144	15	that	that	SCONJ
taxlaw-12356	1144	16	every	every	DET
taxlaw-12356	1144	17	student	student	NOUN
taxlaw-12356	1144	18	in	in	ADP
taxlaw-12356	1144	19	a	a	DET
taxlaw-12356	1144	20	state	state	NOUN
taxlaw-12356	1144	21	with	with	ADP
taxlaw-12356	1144	22	many	many	ADJ
taxlaw-12356	1144	23	remote	remote	ADJ
taxlaw-12356	1144	24	areas	area	NOUN
taxlaw-12356	1144	25	“	"	PUNCT
taxlaw-12356	1144	26	shall	shall	AUX
taxlaw-12356	1144	27	be	be	AUX
taxlaw-12356	1144	28	provided	provide	VERB
taxlaw-12356	1144	29	an	an	DET
taxlaw-12356	1144	30	opportunity	opportunity	NOUN
taxlaw-12356	1144	31	to	to	PART
taxlaw-12356	1144	32	receive	receive	VERB
taxlaw-12356	1144	33	the	the	DET
taxlaw-12356	1144	34	benefits	benefit	NOUN
taxlaw-12356	1144	35	of	of	ADP
taxlaw-12356	1144	36	a	a	DET
taxlaw-12356	1144	37	free	free	ADJ
taxlaw-12356	1144	38	public	public	ADJ
taxlaw-12356	1144	39	education,”220	education,”220	NOUN
taxlaw-12356	1144	40	as	as	SCONJ
taxlaw-12356	1144	41	opposed	oppose	VERB
taxlaw-12356	1144	42	to	to	ADP
taxlaw-12356	1144	43	equalizing	equalize	VERB
taxlaw-12356	1144	44	educational	educational	ADJ
taxlaw-12356	1144	45	opportunities	opportunity	NOUN
taxlaw-12356	1144	46	or	or	CCONJ
taxlaw-12356	1144	47	increasing	increase	VERB
taxlaw-12356	1144	48	choice	choice	NOUN
taxlaw-12356	1144	49	.	.	PUNCT
taxlaw-12356	1145	1	v.	v.	ADP
taxlaw-12356	1145	2	anticipated	anticipate	VERB
taxlaw-12356	1145	3	objections	objection	NOUN
taxlaw-12356	1145	4	and	and	CCONJ
taxlaw-12356	1145	5	our	our	PRON
taxlaw-12356	1145	6	responses	response	NOUN
taxlaw-12356	1145	7	this	this	DET
taxlaw-12356	1145	8	section	section	NOUN
taxlaw-12356	1145	9	addresses	address	VERB
taxlaw-12356	1145	10	two	two	NUM
taxlaw-12356	1145	11	contemplated	contemplated	ADJ
taxlaw-12356	1145	12	responses	response	NOUN
taxlaw-12356	1145	13	to	to	ADP
taxlaw-12356	1145	14	the	the	DET
taxlaw-12356	1145	15	proposal	proposal	NOUN
taxlaw-12356	1145	16	to	to	PART
taxlaw-12356	1145	17	dispose	dispose	VERB
taxlaw-12356	1145	18	of	of	ADP
taxlaw-12356	1145	19	tax	tax	NOUN
taxlaw-12356	1145	20	credits	credit	NOUN
taxlaw-12356	1145	21	.	.	PUNCT
taxlaw-12356	1146	1	the	the	DET
taxlaw-12356	1146	2	first	first	ADJ
taxlaw-12356	1146	3	is	be	AUX
taxlaw-12356	1146	4	legal	legal	ADJ
taxlaw-12356	1146	5	,	,	PUNCT
taxlaw-12356	1146	6	namely	namely	ADV
taxlaw-12356	1146	7	,	,	PUNCT
taxlaw-12356	1146	8	that	that	SCONJ
taxlaw-12356	1146	9	states	state	NOUN
taxlaw-12356	1146	10	still	still	ADV
taxlaw-12356	1146	11	may	may	AUX
taxlaw-12356	1146	12	not	not	PART
taxlaw-12356	1146	13	fund	fund	VERB
taxlaw-12356	1146	14	religious	religious	ADJ
taxlaw-12356	1146	15	schools	school	NOUN
taxlaw-12356	1146	16	because	because	SCONJ
taxlaw-12356	1146	17	of	of	ADP
taxlaw-12356	1146	18	federal	federal	ADJ
taxlaw-12356	1146	19	or	or	CCONJ
taxlaw-12356	1146	20	state	state	NOUN
taxlaw-12356	1146	21	law	law	NOUN
taxlaw-12356	1146	22	.	.	PUNCT
taxlaw-12356	1147	1	the	the	DET
taxlaw-12356	1147	2	second	second	NOUN
taxlaw-12356	1147	3	is	be	AUX
taxlaw-12356	1147	4	about	about	ADP
taxlaw-12356	1147	5	policy	policy	NOUN
taxlaw-12356	1147	6	:	:	PUNCT
taxlaw-12356	1147	7	even	even	ADV
taxlaw-12356	1147	8	if	if	SCONJ
taxlaw-12356	1147	9	states	state	NOUN
taxlaw-12356	1147	10	are	be	AUX
taxlaw-12356	1147	11	not	not	PART
taxlaw-12356	1147	12	required	require	VERB
taxlaw-12356	1147	13	to	to	PART
taxlaw-12356	1147	14	use	use	VERB
taxlaw-12356	1147	15	tax	tax	NOUN
taxlaw-12356	1147	16	credits	credit	NOUN
taxlaw-12356	1147	17	to	to	PART
taxlaw-12356	1147	18	fund	fund	VERB
taxlaw-12356	1147	19	public	public	ADJ
taxlaw-12356	1147	20	schools	school	NOUN
taxlaw-12356	1147	21	,	,	PUNCT
taxlaw-12356	1147	22	they	they	PRON
taxlaw-12356	1147	23	may	may	AUX
taxlaw-12356	1147	24	still	still	ADV
taxlaw-12356	1147	25	wish	wish	VERB
taxlaw-12356	1147	26	to	to	PART
taxlaw-12356	1147	27	.	.	PUNCT
taxlaw-12356	1148	1	a.	a.	NOUN
taxlaw-12356	1148	2	legal	legal	ADJ
taxlaw-12356	1148	3	arguments	argument	NOUN
taxlaw-12356	1148	4	the	the	DET
taxlaw-12356	1148	5	legal	legal	ADJ
taxlaw-12356	1148	6	counterargument	counterargument	NOUN
taxlaw-12356	1148	7	to	to	ADP
taxlaw-12356	1148	8	the	the	DET
taxlaw-12356	1148	9	proposal	proposal	NOUN
taxlaw-12356	1148	10	to	to	PART
taxlaw-12356	1148	11	dispose	dispose	VERB
taxlaw-12356	1148	12	of	of	ADP
taxlaw-12356	1148	13	tuition	tuition	NOUN
taxlaw-12356	1148	14	tax	tax	NOUN
taxlaw-12356	1148	15	credits	credit	NOUN
taxlaw-12356	1148	16	is	be	AUX
taxlaw-12356	1148	17	that	that	SCONJ
taxlaw-12356	1148	18	the	the	DET
taxlaw-12356	1148	19	law	law	NOUN
taxlaw-12356	1148	20	still	still	ADV
taxlaw-12356	1148	21	prohibits	prohibit	VERB
taxlaw-12356	1148	22	states	state	NOUN
taxlaw-12356	1148	23	from	from	ADP
taxlaw-12356	1148	24	directly	directly	ADV
taxlaw-12356	1148	25	funding	fund	VERB
taxlaw-12356	1148	26	religious	religious	ADJ
taxlaw-12356	1148	27	schools	school	NOUN
taxlaw-12356	1148	28	.	.	PUNCT
taxlaw-12356	1149	1	one	one	NUM
taxlaw-12356	1149	2	basis	basis	NOUN
taxlaw-12356	1149	3	for	for	ADP
taxlaw-12356	1149	4	this	this	PRON
taxlaw-12356	1149	5	is	be	AUX
taxlaw-12356	1149	6	the	the	DET
taxlaw-12356	1149	7	establishment	establishment	NOUN
taxlaw-12356	1149	8	clause	clause	NOUN
taxlaw-12356	1149	9	,	,	PUNCT
taxlaw-12356	1149	10	and	and	CCONJ
taxlaw-12356	1149	11	another	another	PRON
taxlaw-12356	1149	12	is	be	AUX
taxlaw-12356	1149	13	state	state	NOUN
taxlaw-12356	1149	14	no	no	DET
taxlaw-12356	1149	15	-	-	PUNCT
taxlaw-12356	1149	16	aid	aid	NOUN
taxlaw-12356	1149	17	provisions	provision	NOUN
taxlaw-12356	1149	18	.	.	PUNCT
taxlaw-12356	1150	1	neither	neither	DET
taxlaw-12356	1150	2	source	source	NOUN
taxlaw-12356	1150	3	of	of	ADP
taxlaw-12356	1150	4	law	law	NOUN
taxlaw-12356	1150	5	,	,	PUNCT
taxlaw-12356	1150	6	however	however	ADV
taxlaw-12356	1150	7	,	,	PUNCT
taxlaw-12356	1150	8	soundly	soundly	ADV
taxlaw-12356	1150	9	supports	support	VERB
taxlaw-12356	1150	10	that	that	SCONJ
taxlaw-12356	1150	11	the	the	DET
taxlaw-12356	1150	12	government	government	NOUN
taxlaw-12356	1150	13	may	may	AUX
taxlaw-12356	1150	14	not	not	PART
taxlaw-12356	1150	15	fund	fund	VERB
taxlaw-12356	1150	16	religious	religious	ADJ
taxlaw-12356	1150	17	schools	school	NOUN
taxlaw-12356	1150	18	but	but	CCONJ
taxlaw-12356	1150	19	may	may	AUX
taxlaw-12356	1150	20	allow	allow	VERB
taxlaw-12356	1150	21	tax	tax	NOUN
taxlaw-12356	1150	22	credits	credit	NOUN
taxlaw-12356	1150	23	to	to	PART
taxlaw-12356	1150	24	fund	fund	VERB
taxlaw-12356	1150	25	them	they	PRON
taxlaw-12356	1150	26	.	.	PUNCT
taxlaw-12356	1151	1	1	1	X
taxlaw-12356	1151	2	.	.	X
taxlaw-12356	1151	3	establishment	establishment	NOUN
taxlaw-12356	1151	4	clause	clause	NOUN
taxlaw-12356	1151	5	first	first	ADV
taxlaw-12356	1151	6	,	,	PUNCT
taxlaw-12356	1151	7	the	the	DET
taxlaw-12356	1151	8	establishment	establishment	NOUN
taxlaw-12356	1151	9	clause	clause	NOUN
taxlaw-12356	1151	10	does	do	AUX
taxlaw-12356	1151	11	not	not	PART
taxlaw-12356	1151	12	prohibit	prohibit	VERB
taxlaw-12356	1151	13	states	state	NOUN
taxlaw-12356	1151	14	from	from	ADP
taxlaw-12356	1151	15	funding	fund	VERB
taxlaw-12356	1151	16	religious	religious	ADJ
taxlaw-12356	1151	17	schools	school	NOUN
taxlaw-12356	1151	18	—	—	PUNCT
taxlaw-12356	1151	19	indeed	indeed	ADV
taxlaw-12356	1151	20	,	,	PUNCT
taxlaw-12356	1151	21	sometimes	sometimes	ADV
taxlaw-12356	1151	22	,	,	PUNCT
taxlaw-12356	1151	23	it	it	PRON
taxlaw-12356	1151	24	mandates	mandate	VERB
taxlaw-12356	1151	25	it	it	PRON
taxlaw-12356	1151	26	.	.	PUNCT
taxlaw-12356	1152	1	this	this	PRON
taxlaw-12356	1152	2	must	must	AUX
taxlaw-12356	1152	3	be	be	AUX
taxlaw-12356	1152	4	true	true	ADJ
taxlaw-12356	1152	5	after	after	ADP
taxlaw-12356	1152	6	carson	carson	PROPN
taxlaw-12356	1152	7	,	,	PUNCT
taxlaw-12356	1152	8	in	in	ADP
taxlaw-12356	1152	9	which	which	PRON
taxlaw-12356	1152	10	the	the	DET
taxlaw-12356	1152	11	supreme	supreme	PROPN
taxlaw-12356	1152	12	court	court	PROPN
taxlaw-12356	1152	13	required	require	VERB
taxlaw-12356	1152	14	maine	maine	PROPN
taxlaw-12356	1152	15	to	to	PART
taxlaw-12356	1152	16	fund	fund	VERB
taxlaw-12356	1152	17	religious	religious	ADJ
taxlaw-12356	1152	18	schools	school	NOUN
taxlaw-12356	1152	19	because	because	SCONJ
taxlaw-12356	1152	20	it	it	PRON
taxlaw-12356	1152	21	did	do	VERB
taxlaw-12356	1152	22	so	so	ADV
taxlaw-12356	1152	23	for	for	ADP
taxlaw-12356	1152	24	non	non	ADJ
taxlaw-12356	1152	25	-	-	ADJ
taxlaw-12356	1152	26	religious	religious	ADJ
taxlaw-12356	1152	27	private	private	ADJ
taxlaw-12356	1152	28	schools.221	schools.221	NOUN
taxlaw-12356	1152	29	the	the	DET
taxlaw-12356	1152	30	funding	funding	NOUN
taxlaw-12356	1152	31	at	at	ADP
taxlaw-12356	1152	32	issue	issue	NOUN
taxlaw-12356	1152	33	in	in	ADP
taxlaw-12356	1152	34	carson	carson	PROPN
taxlaw-12356	1152	35	came	come	VERB
taxlaw-12356	1152	36	directly	directly	ADV
taxlaw-12356	1152	37	from	from	ADP
taxlaw-12356	1152	38	the	the	DET
taxlaw-12356	1152	39	state	state	NOUN
taxlaw-12356	1152	40	;	;	PUNCT
taxlaw-12356	1152	41	“	"	PUNCT
taxlaw-12356	1152	42	school	school	NOUN
taxlaw-12356	1152	43	administrative	administrative	ADJ
taxlaw-12356	1152	44	units	unit	NOUN
taxlaw-12356	1152	45	,	,	PUNCT
taxlaw-12356	1152	46	”	"	PUNCT
taxlaw-12356	1152	47	which	which	PRON
taxlaw-12356	1152	48	govern	govern	VERB
taxlaw-12356	1152	49	public	public	ADJ
taxlaw-12356	1152	50	218	218	NUM
taxlaw-12356	1152	51	carson	carson	PROPN
taxlaw-12356	1152	52	v.	v.	ADP
taxlaw-12356	1152	53	makin	makin	PROPN
taxlaw-12356	1152	54	,	,	PUNCT
taxlaw-12356	1152	55	142	142	NUM
taxlaw-12356	1152	56	s.	s.	PROPN
taxlaw-12356	1152	57	ct	ct	PROPN
taxlaw-12356	1152	58	.	.	PROPN
taxlaw-12356	1152	59	1987	1987	NUM
taxlaw-12356	1152	60	,	,	PUNCT
taxlaw-12356	1152	61	1994	1994	NUM
taxlaw-12356	1152	62	(	(	PUNCT
taxlaw-12356	1152	63	2022	2022	NUM
taxlaw-12356	1152	64	)	)	PUNCT
taxlaw-12356	1152	65	.	.	PUNCT
taxlaw-12356	1153	1	219	219	NUM
taxlaw-12356	1153	2	this	this	PRON
taxlaw-12356	1153	3	could	could	AUX
taxlaw-12356	1153	4	be	be	AUX
taxlaw-12356	1153	5	abused	abuse	VERB
taxlaw-12356	1153	6	if	if	SCONJ
taxlaw-12356	1153	7	a	a	DET
taxlaw-12356	1153	8	school	school	NOUN
taxlaw-12356	1153	9	told	tell	VERB
taxlaw-12356	1153	10	qualified	qualified	ADJ
taxlaw-12356	1153	11	students	student	NOUN
taxlaw-12356	1153	12	that	that	SCONJ
taxlaw-12356	1153	13	they	they	PRON
taxlaw-12356	1153	14	would	would	AUX
taxlaw-12356	1153	15	receive	receive	VERB
taxlaw-12356	1153	16	something	something	PRON
taxlaw-12356	1153	17	in	in	ADP
taxlaw-12356	1153	18	exchange	exchange	NOUN
taxlaw-12356	1153	19	for	for	ADP
taxlaw-12356	1153	20	choosing	choose	VERB
taxlaw-12356	1153	21	that	that	DET
taxlaw-12356	1153	22	school	school	NOUN
taxlaw-12356	1153	23	.	.	PUNCT
taxlaw-12356	1154	1	that	that	PRON
taxlaw-12356	1154	2	would	would	AUX
taxlaw-12356	1154	3	be	be	AUX
taxlaw-12356	1154	4	egregious	egregious	ADJ
taxlaw-12356	1154	5	but	but	CCONJ
taxlaw-12356	1154	6	could	could	AUX
taxlaw-12356	1154	7	be	be	AUX
taxlaw-12356	1154	8	hard	hard	ADJ
taxlaw-12356	1154	9	to	to	PART
taxlaw-12356	1154	10	detect	detect	VERB
taxlaw-12356	1154	11	.	.	PUNCT
taxlaw-12356	1155	1	220	220	NUM
taxlaw-12356	1155	2	me	i	PRON
taxlaw-12356	1155	3	.	.	PUNCT
taxlaw-12356	1156	1	rev	rev	PROPN
taxlaw-12356	1156	2	.	.	PROPN
taxlaw-12356	1156	3	stat	stat	PROPN
taxlaw-12356	1156	4	.	.	PUNCT
taxlaw-12356	1157	1	tit	tit	NOUN
taxlaw-12356	1157	2	.	.	PUNCT
taxlaw-12356	1158	1	20	20	NUM
taxlaw-12356	1158	2	-	-	SYM
taxlaw-12356	1158	3	a	a	PRON
taxlaw-12356	1158	4	,	,	PUNCT
taxlaw-12356	1158	5	§	§	PROPN
taxlaw-12356	1158	6	2	2	NUM
taxlaw-12356	1158	7	.	.	NUM
taxlaw-12356	1158	8	221	221	NUM
taxlaw-12356	1158	9	carson	carson	PROPN
taxlaw-12356	1158	10	v.	v.	ADP
taxlaw-12356	1158	11	makin	makin	PROPN
taxlaw-12356	1158	12	,	,	PUNCT
taxlaw-12356	1158	13	142	142	NUM
taxlaw-12356	1158	14	s.	s.	PROPN
taxlaw-12356	1158	15	ct	ct	PROPN
taxlaw-12356	1158	16	.	.	PROPN
taxlaw-12356	1158	17	1987	1987	NUM
taxlaw-12356	1158	18	,	,	PUNCT
taxlaw-12356	1158	19	2002	2002	NUM
taxlaw-12356	1158	20	(	(	PUNCT
taxlaw-12356	1158	21	2022	2022	NUM
taxlaw-12356	1158	22	)	)	PUNCT
taxlaw-12356	1158	23	(	(	PUNCT
taxlaw-12356	1158	24	noting	note	VERB
taxlaw-12356	1158	25	that	that	SCONJ
taxlaw-12356	1158	26	extending	extend	VERB
taxlaw-12356	1158	27	maine	maine	PROPN
taxlaw-12356	1158	28	’s	’s	PART
taxlaw-12356	1158	29	program	program	NOUN
taxlaw-12356	1158	30	to	to	ADP
taxlaw-12356	1158	31	religious	religious	ADJ
taxlaw-12356	1158	32	schools	school	NOUN
taxlaw-12356	1158	33	does	do	AUX
taxlaw-12356	1158	34	not	not	PART
taxlaw-12356	1158	35	offend	offend	VERB
taxlaw-12356	1158	36	the	the	DET
taxlaw-12356	1158	37	establishment	establishment	NOUN
taxlaw-12356	1158	38	clause	clause	NOUN
taxlaw-12356	1158	39	)	)	PUNCT
taxlaw-12356	1158	40	.	.	PUNCT
taxlaw-12356	1159	1	columbia	columbia	PROPN
taxlaw-12356	1159	2	journal	journal	PROPN
taxlaw-12356	1159	3	of	of	ADP
taxlaw-12356	1159	4	tax	tax	NOUN
taxlaw-12356	1159	5	law	law	NOUN
taxlaw-12356	1160	1	[	[	X
taxlaw-12356	1160	2	vol	vol	NOUN
taxlaw-12356	1160	3	:	:	PUNCT
taxlaw-12356	1160	4	15:1	15:1	NUM
taxlaw-12356	1160	5	120	120	NUM
taxlaw-12356	1160	6	education	education	NOUN
taxlaw-12356	1160	7	in	in	ADP
taxlaw-12356	1160	8	maine	maine	PROPN
taxlaw-12356	1160	9	,	,	PUNCT
taxlaw-12356	1160	10	directly	directly	ADV
taxlaw-12356	1160	11	paid	pay	VERB
taxlaw-12356	1160	12	private	private	ADJ
taxlaw-12356	1160	13	school	school	NOUN
taxlaw-12356	1160	14	tuition	tuition	NOUN
taxlaw-12356	1160	15	for	for	ADP
taxlaw-12356	1160	16	students	student	NOUN
taxlaw-12356	1160	17	living	live	VERB
taxlaw-12356	1160	18	in	in	ADP
taxlaw-12356	1160	19	districts	district	NOUN
taxlaw-12356	1160	20	without	without	ADP
taxlaw-12356	1160	21	public	public	ADJ
taxlaw-12356	1160	22	schools.222	schools.222	NOUN
taxlaw-12356	1160	23	the	the	DET
taxlaw-12356	1160	24	court	court	NOUN
taxlaw-12356	1160	25	ruled	rule	VERB
taxlaw-12356	1160	26	that	that	SCONJ
taxlaw-12356	1160	27	maine	maine	NOUN
taxlaw-12356	1160	28	could	could	AUX
taxlaw-12356	1160	29	not	not	PART
taxlaw-12356	1160	30	exclude	exclude	VERB
taxlaw-12356	1160	31	religious	religious	ADJ
taxlaw-12356	1160	32	private	private	ADJ
taxlaw-12356	1160	33	schools	school	NOUN
taxlaw-12356	1160	34	from	from	ADP
taxlaw-12356	1160	35	this	this	DET
taxlaw-12356	1160	36	program.223	program.223	NOUN
taxlaw-12356	1160	37	if	if	SCONJ
taxlaw-12356	1160	38	a	a	DET
taxlaw-12356	1160	39	student	student	NOUN
taxlaw-12356	1160	40	in	in	ADP
taxlaw-12356	1160	41	a	a	DET
taxlaw-12356	1160	42	district	district	NOUN
taxlaw-12356	1160	43	without	without	ADP
taxlaw-12356	1160	44	a	a	DET
taxlaw-12356	1160	45	public	public	ADJ
taxlaw-12356	1160	46	school	school	NOUN
taxlaw-12356	1160	47	chose	choose	VERB
taxlaw-12356	1160	48	to	to	PART
taxlaw-12356	1160	49	attend	attend	VERB
taxlaw-12356	1160	50	a	a	DET
taxlaw-12356	1160	51	religious	religious	ADJ
taxlaw-12356	1160	52	private	private	ADJ
taxlaw-12356	1160	53	school	school	NOUN
taxlaw-12356	1160	54	,	,	PUNCT
taxlaw-12356	1160	55	then	then	ADV
taxlaw-12356	1160	56	,	,	PUNCT
taxlaw-12356	1160	57	carson	carson	PROPN
taxlaw-12356	1160	58	requires	require	VERB
taxlaw-12356	1160	59	the	the	DET
taxlaw-12356	1160	60	state	state	NOUN
taxlaw-12356	1160	61	to	to	PART
taxlaw-12356	1160	62	pay	pay	VERB
taxlaw-12356	1160	63	tuition	tuition	NOUN
taxlaw-12356	1160	64	directly	directly	ADV
taxlaw-12356	1160	65	to	to	ADP
taxlaw-12356	1160	66	that	that	DET
taxlaw-12356	1160	67	school	school	NOUN
taxlaw-12356	1160	68	.	.	PUNCT
taxlaw-12356	1161	1	the	the	DET
taxlaw-12356	1161	2	court	court	NOUN
taxlaw-12356	1161	3	explicitly	explicitly	ADV
taxlaw-12356	1161	4	stated	state	VERB
taxlaw-12356	1161	5	that	that	SCONJ
taxlaw-12356	1161	6	this	this	DET
taxlaw-12356	1161	7	“	"	PUNCT
taxlaw-12356	1161	8	neutral	neutral	ADJ
taxlaw-12356	1161	9	benefit	benefit	NOUN
taxlaw-12356	1161	10	program	program	NOUN
taxlaw-12356	1161	11	in	in	ADP
taxlaw-12356	1161	12	which	which	PRON
taxlaw-12356	1161	13	public	public	ADJ
taxlaw-12356	1161	14	funds	fund	NOUN
taxlaw-12356	1161	15	flow	flow	VERB
taxlaw-12356	1161	16	to	to	ADP
taxlaw-12356	1161	17	religious	religious	ADJ
taxlaw-12356	1161	18	organizations	organization	NOUN
taxlaw-12356	1161	19	through	through	ADP
taxlaw-12356	1161	20	the	the	DET
taxlaw-12356	1161	21	independent	independent	ADJ
taxlaw-12356	1161	22	choices	choice	NOUN
taxlaw-12356	1161	23	of	of	ADP
taxlaw-12356	1161	24	private	private	ADJ
taxlaw-12356	1161	25	benefit	benefit	NOUN
taxlaw-12356	1161	26	recipients	recipient	NOUN
taxlaw-12356	1161	27	does	do	AUX
taxlaw-12356	1161	28	not	not	PART
taxlaw-12356	1161	29	offend	offend	VERB
taxlaw-12356	1161	30	the	the	DET
taxlaw-12356	1161	31	establishment	establishment	NOUN
taxlaw-12356	1161	32	clause	clause	NOUN
taxlaw-12356	1161	33	.	.	PUNCT
taxlaw-12356	1162	1	”224	”224	PUNCT
taxlaw-12356	1162	2	the	the	DET
taxlaw-12356	1162	3	supreme	supreme	PROPN
taxlaw-12356	1162	4	court	court	PROPN
taxlaw-12356	1162	5	’s	’s	PART
taxlaw-12356	1162	6	ruling	ruling	NOUN
taxlaw-12356	1162	7	on	on	ADP
taxlaw-12356	1162	8	the	the	DET
taxlaw-12356	1162	9	meaning	meaning	NOUN
taxlaw-12356	1162	10	of	of	SCONJ
taxlaw-12356	1162	11	a	a	DET
taxlaw-12356	1162	12	constitutional	constitutional	ADJ
taxlaw-12356	1162	13	provision	provision	NOUN
taxlaw-12356	1162	14	carries	carry	VERB
taxlaw-12356	1162	15	as	as	ADV
taxlaw-12356	1162	16	much	much	ADJ
taxlaw-12356	1162	17	weight	weight	NOUN
taxlaw-12356	1162	18	as	as	ADP
taxlaw-12356	1162	19	the	the	DET
taxlaw-12356	1162	20	constitutional	constitutional	ADJ
taxlaw-12356	1162	21	provision	provision	NOUN
taxlaw-12356	1162	22	itself	itself	PRON
taxlaw-12356	1162	23	,	,	PUNCT
taxlaw-12356	1162	24	regardless	regardless	ADV
taxlaw-12356	1162	25	of	of	ADP
taxlaw-12356	1162	26	popular	popular	ADJ
taxlaw-12356	1162	27	reception	reception	NOUN
taxlaw-12356	1162	28	of	of	ADP
taxlaw-12356	1162	29	the	the	DET
taxlaw-12356	1162	30	decision.225	decision.225	PROPN
taxlaw-12356	1162	31	carson	carson	PROPN
taxlaw-12356	1162	32	’s	’s	PART
taxlaw-12356	1162	33	interpretation	interpretation	NOUN
taxlaw-12356	1162	34	certainly	certainly	ADV
taxlaw-12356	1162	35	changed	change	VERB
taxlaw-12356	1162	36	our	our	PRON
taxlaw-12356	1162	37	understanding	understanding	NOUN
taxlaw-12356	1162	38	of	of	ADP
taxlaw-12356	1162	39	the	the	DET
taxlaw-12356	1162	40	establishment	establishment	NOUN
taxlaw-12356	1162	41	clause	clause	NOUN
taxlaw-12356	1162	42	—	—	PUNCT
taxlaw-12356	1162	43	commentators	commentator	NOUN
taxlaw-12356	1162	44	have	have	AUX
taxlaw-12356	1162	45	written	write	VERB
taxlaw-12356	1162	46	that	that	SCONJ
taxlaw-12356	1162	47	carson	carson	PROPN
taxlaw-12356	1162	48	“	"	PUNCT
taxlaw-12356	1162	49	called	call	VERB
taxlaw-12356	1162	50	[	[	X
taxlaw-12356	1162	51	conditions	condition	NOUN
taxlaw-12356	1162	52	on	on	ADP
taxlaw-12356	1162	53	government	government	NOUN
taxlaw-12356	1162	54	funding	funding	NOUN
taxlaw-12356	1162	55	]	]	PUNCT
taxlaw-12356	1162	56	into	into	ADP
taxlaw-12356	1162	57	serious	serious	ADJ
taxlaw-12356	1162	58	question”226	question”226	NOUN
taxlaw-12356	1162	59	and	and	CCONJ
taxlaw-12356	1162	60	“	"	PUNCT
taxlaw-12356	1162	61	dismantle[s	dismantle[s	PROPN
taxlaw-12356	1162	62	]	]	PUNCT
taxlaw-12356	1162	63	the	the	DET
taxlaw-12356	1162	64	establishment	establishment	NOUN
taxlaw-12356	1162	65	clause”227	clause”227	NOUN
taxlaw-12356	1162	66	—	—	PUNCT
taxlaw-12356	1162	67	but	but	CCONJ
taxlaw-12356	1162	68	the	the	DET
taxlaw-12356	1162	69	fact	fact	NOUN
taxlaw-12356	1162	70	is	be	AUX
taxlaw-12356	1162	71	that	that	SCONJ
taxlaw-12356	1162	72	the	the	DET
taxlaw-12356	1162	73	establishment	establishment	NOUN
taxlaw-12356	1162	74	clause	clause	NOUN
taxlaw-12356	1162	75	does	do	AUX
taxlaw-12356	1162	76	not	not	PART
taxlaw-12356	1162	77	prevent	prevent	VERB
taxlaw-12356	1162	78	direct	direct	ADJ
taxlaw-12356	1162	79	funding	funding	NOUN
taxlaw-12356	1162	80	to	to	ADP
taxlaw-12356	1162	81	religious	religious	ADJ
taxlaw-12356	1162	82	schools	school	NOUN
taxlaw-12356	1162	83	.	.	PUNCT
taxlaw-12356	1163	1	nonetheless	nonetheless	ADV
taxlaw-12356	1163	2	,	,	PUNCT
taxlaw-12356	1163	3	there	there	PRON
taxlaw-12356	1163	4	is	be	VERB
taxlaw-12356	1163	5	an	an	DET
taxlaw-12356	1163	6	argument	argument	NOUN
taxlaw-12356	1163	7	that	that	SCONJ
taxlaw-12356	1163	8	carson	carson	PROPN
taxlaw-12356	1163	9	was	be	AUX
taxlaw-12356	1163	10	just	just	ADV
taxlaw-12356	1163	11	wrong	wrong	ADJ
taxlaw-12356	1163	12	and	and	CCONJ
taxlaw-12356	1163	13	that	that	SCONJ
taxlaw-12356	1163	14	the	the	DET
taxlaw-12356	1163	15	law	law	NOUN
taxlaw-12356	1163	16	may	may	AUX
taxlaw-12356	1163	17	,	,	PUNCT
taxlaw-12356	1163	18	in	in	ADP
taxlaw-12356	1163	19	the	the	DET
taxlaw-12356	1163	20	future	future	NOUN
taxlaw-12356	1163	21	,	,	PUNCT
taxlaw-12356	1163	22	revert	revert	VERB
taxlaw-12356	1163	23	back	back	ADV
taxlaw-12356	1163	24	to	to	ADP
taxlaw-12356	1163	25	a	a	DET
taxlaw-12356	1163	26	starker	starker	ADJ
taxlaw-12356	1163	27	separation	separation	NOUN
taxlaw-12356	1163	28	between	between	ADP
taxlaw-12356	1163	29	church	church	NOUN
taxlaw-12356	1163	30	and	and	CCONJ
taxlaw-12356	1163	31	state	state	NOUN
taxlaw-12356	1163	32	.	.	PUNCT
taxlaw-12356	1164	1	if	if	SCONJ
taxlaw-12356	1164	2	that	that	PRON
taxlaw-12356	1164	3	happens	happen	VERB
taxlaw-12356	1164	4	,	,	PUNCT
taxlaw-12356	1164	5	maybe	maybe	ADV
taxlaw-12356	1164	6	tax	tax	NOUN
taxlaw-12356	1164	7	credits	credit	NOUN
taxlaw-12356	1164	8	would	would	AUX
taxlaw-12356	1164	9	survive	survive	VERB
taxlaw-12356	1164	10	under	under	ADP
taxlaw-12356	1164	11	state	state	NOUN
taxlaw-12356	1164	12	constitutional	constitutional	ADJ
taxlaw-12356	1164	13	provisions	provision	NOUN
taxlaw-12356	1164	14	and	and	CCONJ
taxlaw-12356	1164	15	winn	winn	NOUN
taxlaw-12356	1164	16	,	,	PUNCT
taxlaw-12356	1164	17	but	but	CCONJ
taxlaw-12356	1164	18	vouchers	voucher	NOUN
taxlaw-12356	1164	19	would	would	AUX
taxlaw-12356	1164	20	not	not	PART
taxlaw-12356	1164	21	be	be	AUX
taxlaw-12356	1164	22	permitted	permit	VERB
taxlaw-12356	1164	23	to	to	PART
taxlaw-12356	1164	24	directly	directly	ADV
taxlaw-12356	1164	25	fund	fund	VERB
taxlaw-12356	1164	26	religious	religious	ADJ
taxlaw-12356	1164	27	schools	school	NOUN
taxlaw-12356	1164	28	.	.	PUNCT
taxlaw-12356	1165	1	states	state	NOUN
taxlaw-12356	1165	2	may	may	AUX
taxlaw-12356	1165	3	thus	thus	ADV
taxlaw-12356	1165	4	think	think	VERB
taxlaw-12356	1165	5	that	that	SCONJ
taxlaw-12356	1165	6	sticking	stick	VERB
taxlaw-12356	1165	7	with	with	ADP
taxlaw-12356	1165	8	tax	tax	NOUN
taxlaw-12356	1165	9	credits	credit	NOUN
taxlaw-12356	1165	10	instead	instead	ADV
taxlaw-12356	1165	11	of	of	ADP
taxlaw-12356	1165	12	direct	direct	ADJ
taxlaw-12356	1165	13	vouchers	voucher	NOUN
taxlaw-12356	1165	14	is	be	AUX
taxlaw-12356	1165	15	the	the	DET
taxlaw-12356	1165	16	conservative	conservative	ADJ
taxlaw-12356	1165	17	option	option	NOUN
taxlaw-12356	1165	18	that	that	PRON
taxlaw-12356	1165	19	is	be	AUX
taxlaw-12356	1165	20	less	less	ADV
taxlaw-12356	1165	21	likely	likely	ADJ
taxlaw-12356	1165	22	to	to	PART
taxlaw-12356	1165	23	face	face	VERB
taxlaw-12356	1165	24	legal	legal	ADJ
taxlaw-12356	1165	25	obstacles	obstacle	NOUN
taxlaw-12356	1165	26	in	in	ADP
taxlaw-12356	1165	27	the	the	DET
taxlaw-12356	1165	28	future	future	NOUN
taxlaw-12356	1165	29	.	.	PUNCT
taxlaw-12356	1166	1	carson	carson	PROPN
taxlaw-12356	1166	2	,	,	PUNCT
taxlaw-12356	1166	3	trinity	trinity	NOUN
taxlaw-12356	1166	4	lutheran	lutheran	PROPN
taxlaw-12356	1166	5	,	,	PUNCT
taxlaw-12356	1166	6	and	and	CCONJ
taxlaw-12356	1166	7	espinoza	espinoza	PROPN
taxlaw-12356	1166	8	were	be	AUX
taxlaw-12356	1166	9	indeed	indeed	ADV
taxlaw-12356	1166	10	landmark	landmark	NOUN
taxlaw-12356	1166	11	decisions	decision	NOUN
taxlaw-12356	1166	12	,	,	PUNCT
taxlaw-12356	1166	13	but	but	CCONJ
taxlaw-12356	1166	14	there	there	PRON
taxlaw-12356	1166	15	is	be	VERB
taxlaw-12356	1166	16	no	no	DET
taxlaw-12356	1166	17	evidence	evidence	NOUN
taxlaw-12356	1166	18	that	that	SCONJ
taxlaw-12356	1166	19	the	the	DET
taxlaw-12356	1166	20	law	law	NOUN
taxlaw-12356	1166	21	will	will	AUX
taxlaw-12356	1166	22	revert	revert	VERB
taxlaw-12356	1166	23	back	back	ADV
taxlaw-12356	1166	24	.	.	PUNCT
taxlaw-12356	1167	1	the	the	DET
taxlaw-12356	1167	2	court	court	NOUN
taxlaw-12356	1167	3	viewed	view	VERB
taxlaw-12356	1167	4	carson	carson	PROPN
taxlaw-12356	1167	5	itself	itself	PRON
taxlaw-12356	1167	6	merely	merely	ADV
taxlaw-12356	1167	7	as	as	ADP
taxlaw-12356	1167	8	an	an	DET
taxlaw-12356	1167	9	extension	extension	NOUN
taxlaw-12356	1167	10	of	of	ADP
taxlaw-12356	1167	11	the	the	DET
taxlaw-12356	1167	12	earlier	early	ADJ
taxlaw-12356	1167	13	two	two	NUM
taxlaw-12356	1167	14	cases228	cases228	PROPN
taxlaw-12356	1167	15	as	as	SCONJ
taxlaw-12356	1167	16	did	do	VERB
taxlaw-12356	1167	17	many	many	ADJ
taxlaw-12356	1167	18	commentators.229	commentators.229	NOUN
taxlaw-12356	1167	19	and	and	CCONJ
taxlaw-12356	1167	20	,	,	PUNCT
taxlaw-12356	1167	21	since	since	SCONJ
taxlaw-12356	1167	22	carson	carson	PROPN
taxlaw-12356	1167	23	was	be	AUX
taxlaw-12356	1167	24	decided	decide	VERB
taxlaw-12356	1167	25	in	in	ADP
taxlaw-12356	1167	26	june	june	PROPN
taxlaw-12356	1167	27	2022	2022	NUM
taxlaw-12356	1167	28	,	,	PUNCT
taxlaw-12356	1167	29	there	there	PRON
taxlaw-12356	1167	30	has	have	AUX
taxlaw-12356	1167	31	been	be	AUX
taxlaw-12356	1167	32	an	an	DET
taxlaw-12356	1167	33	explosion	explosion	NOUN
taxlaw-12356	1167	34	of	of	ADP
taxlaw-12356	1167	35	reliance	reliance	NOUN
taxlaw-12356	1167	36	.	.	PUNCT
taxlaw-12356	1168	1	states	state	NOUN
taxlaw-12356	1168	2	immediately	immediately	ADV
taxlaw-12356	1168	3	began	begin	VERB
taxlaw-12356	1168	4	expanding	expand	VERB
taxlaw-12356	1168	5	their	their	PRON
taxlaw-12356	1168	6	school	school	NOUN
taxlaw-12356	1168	7	choice	choice	NOUN
taxlaw-12356	1168	8	programs	program	NOUN
taxlaw-12356	1168	9	.	.	PUNCT
taxlaw-12356	1169	1	in	in	ADP
taxlaw-12356	1169	2	2023	2023	NUM
taxlaw-12356	1169	3	,	,	PUNCT
taxlaw-12356	1169	4	florida	florida	PROPN
taxlaw-12356	1169	5	,	,	PUNCT
taxlaw-12356	1169	6	iowa	iowa	PROPN
taxlaw-12356	1169	7	,	,	PUNCT
taxlaw-12356	1169	8	and	and	CCONJ
taxlaw-12356	1169	9	utah	utah	PROPN
taxlaw-12356	1169	10	approved	approve	VERB
taxlaw-12356	1169	11	expansions	expansion	NOUN
taxlaw-12356	1169	12	to	to	ADP
taxlaw-12356	1169	13	their	their	PRON
taxlaw-12356	1169	14	school	school	NOUN
taxlaw-12356	1169	15	222	222	NUM
taxlaw-12356	1169	16	i	i	NOUN
taxlaw-12356	1169	17	d.	d.	PROPN
taxlaw-12356	1169	18	223	223	NUM
taxlaw-12356	1170	1	i	i	PRON
taxlaw-12356	1170	2	d.	d.	PROPN
taxlaw-12356	1170	3	224	224	NUM
taxlaw-12356	1171	1	i	i	PRON
taxlaw-12356	1171	2	d.	d.	VERB
taxlaw-12356	1171	3	at	at	ADP
taxlaw-12356	1171	4	1997	1997	NUM
taxlaw-12356	1171	5	.	.	PUNCT
taxlaw-12356	1172	1	225	225	NUM
taxlaw-12356	1172	2	cooper	cooper	PROPN
taxlaw-12356	1172	3	v.	v.	PROPN
taxlaw-12356	1172	4	aaron	aaron	PROPN
taxlaw-12356	1172	5	,	,	PUNCT
taxlaw-12356	1172	6	358	358	NUM
taxlaw-12356	1172	7	u.s	u.s	PROPN
taxlaw-12356	1172	8	.	.	PROPN
taxlaw-12356	1172	9	1	1	NUM
taxlaw-12356	1172	10	,	,	PUNCT
taxlaw-12356	1172	11	18	18	NUM
taxlaw-12356	1172	12	(	(	PUNCT
taxlaw-12356	1172	13	1958	1958	NUM
taxlaw-12356	1172	14	)	)	PUNCT
taxlaw-12356	1172	15	(	(	PUNCT
taxlaw-12356	1172	16	“	"	PUNCT
taxlaw-12356	1172	17	[	[	X
taxlaw-12356	1172	18	t]he	t]he	ADJ
taxlaw-12356	1172	19	federal	federal	ADJ
taxlaw-12356	1172	20	judiciary	judiciary	NOUN
taxlaw-12356	1172	21	is	be	AUX
taxlaw-12356	1172	22	supreme	supreme	ADJ
taxlaw-12356	1172	23	in	in	ADP
taxlaw-12356	1172	24	the	the	DET
taxlaw-12356	1172	25	exposition	exposition	NOUN
taxlaw-12356	1172	26	of	of	ADP
taxlaw-12356	1172	27	the	the	DET
taxlaw-12356	1172	28	law	law	NOUN
taxlaw-12356	1172	29	of	of	ADP
taxlaw-12356	1172	30	the	the	DET
taxlaw-12356	1172	31	constitution	constitution	NOUN
taxlaw-12356	1172	32	.	.	PUNCT
taxlaw-12356	1172	33	”	"	PUNCT
taxlaw-12356	1172	34	)	)	PUNCT
taxlaw-12356	1172	35	.	.	PUNCT
taxlaw-12356	1173	1	226	226	NUM
taxlaw-12356	1173	2	ira	ira	PROPN
taxlaw-12356	1173	3	c.	c.	PROPN
taxlaw-12356	1173	4	lupu	lupu	PROPN
taxlaw-12356	1173	5	&	&	CCONJ
taxlaw-12356	1173	6	robert	robert	PROPN
taxlaw-12356	1173	7	w.	w.	PROPN
taxlaw-12356	1173	8	tuttle	tuttle	PROPN
taxlaw-12356	1173	9	,	,	PUNCT
taxlaw-12356	1173	10	carson	carson	PROPN
taxlaw-12356	1173	11	v.	v.	ADP
taxlaw-12356	1173	12	makin	makin	PROPN
taxlaw-12356	1173	13	and	and	CCONJ
taxlaw-12356	1173	14	the	the	DET
taxlaw-12356	1173	15	dwindling	dwindle	VERB
taxlaw-12356	1173	16	twilight	twilight	NOUN
taxlaw-12356	1173	17	of	of	ADP
taxlaw-12356	1173	18	the	the	DET
taxlaw-12356	1173	19	establishment	establishment	NOUN
taxlaw-12356	1173	20	clause	clause	NOUN
taxlaw-12356	1173	21	,	,	PUNCT
taxlaw-12356	1173	22	american	american	ADJ
taxlaw-12356	1173	23	constitution	constitution	PROPN
taxlaw-12356	1173	24	(	(	PUNCT
taxlaw-12356	1173	25	june	june	PROPN
taxlaw-12356	1173	26	23	23	NUM
taxlaw-12356	1173	27	,	,	PUNCT
taxlaw-12356	1173	28	2022	2022	NUM
taxlaw-12356	1173	29	)	)	PUNCT
taxlaw-12356	1173	30	,	,	PUNCT
taxlaw-12356	1173	31	https://www.acslaw.org/expertf	https://www.acslaw.org/expertf	PROPN
taxlaw-12356	1173	32	orum	orum	NOUN
taxlaw-12356	1173	33	/	/	SYM
taxlaw-12356	1173	34	carson	carson	PROPN
taxlaw-12356	1173	35	-	-	PUNCT
taxlaw-12356	1173	36	v	v	NOUN
taxlaw-12356	1173	37	-	-	PUNCT
taxlaw-12356	1173	38	makin	makin	NOUN
taxlaw-12356	1173	39	-	-	PUNCT
taxlaw-12356	1173	40	and	and	CCONJ
taxlaw-12356	1173	41	-	-	PUNCT
taxlaw-12356	1173	42	the	the	DET
taxlaw-12356	1173	43	-	-	PUNCT
taxlaw-12356	1173	44	dwindling	dwindle	VERB
taxlaw-12356	1173	45	-	-	PUNCT
taxlaw-12356	1173	46	twilight	twilight	NOUN
taxlaw-12356	1173	47	-	-	PUNCT
taxlaw-12356	1173	48	of	of	ADP
taxlaw-12356	1173	49	-	-	PUNCT
taxlaw-12356	1173	50	the	the	DET
taxlaw-12356	1173	51	-	-	PUNCT
taxlaw-12356	1173	52	establishment	establishment	NOUN
taxlaw-12356	1173	53	-	-	PUNCT
taxlaw-12356	1173	54	clause/	clause/	NOUN
taxlaw-12356	1173	55	[	[	X
taxlaw-12356	1173	56	perma.cc/p2ke-b	perma.cc/p2ke-b	PROPN
taxlaw-12356	1173	57	vw3	vw3	NOUN
taxlaw-12356	1173	58	]	]	PUNCT
taxlaw-12356	1173	59	.	.	PUNCT
taxlaw-12356	1174	1	227	227	NUM
taxlaw-12356	1174	2	marci	marci	PROPN
taxlaw-12356	1174	3	a.	a.	PROPN
taxlaw-12356	1174	4	hamilton	hamilton	PROPN
taxlaw-12356	1174	5	,	,	PUNCT
taxlaw-12356	1174	6	the	the	DET
taxlaw-12356	1174	7	supreme	supreme	PROPN
taxlaw-12356	1174	8	court	court	PROPN
taxlaw-12356	1174	9	further	far	ADV
taxlaw-12356	1174	10	dismantles	dismantle	VERB
taxlaw-12356	1174	11	the	the	DET
taxlaw-12356	1174	12	establishment	establishment	NOUN
taxlaw-12356	1174	13	clause	clause	NOUN
taxlaw-12356	1174	14	,	,	PUNCT
taxlaw-12356	1174	15	empowers	empower	VERB
taxlaw-12356	1174	16	religious	religious	ADJ
taxlaw-12356	1174	17	parents	parent	NOUN
taxlaw-12356	1174	18	to	to	PART
taxlaw-12356	1174	19	obtain	obtain	VERB
taxlaw-12356	1174	20	taxpayer	taxpayer	NOUN
taxlaw-12356	1174	21	funds	fund	NOUN
taxlaw-12356	1174	22	for	for	ADP
taxlaw-12356	1174	23	sectarian	sectarian	ADJ
taxlaw-12356	1174	24	schools	school	NOUN
taxlaw-12356	1174	25	,	,	PUNCT
taxlaw-12356	1174	26	and	and	CCONJ
taxlaw-12356	1174	27	ignores	ignore	VERB
taxlaw-12356	1174	28	the	the	DET
taxlaw-12356	1174	29	rights	right	NOUN
taxlaw-12356	1174	30	of	of	ADP
taxlaw-12356	1174	31	the	the	DET
taxlaw-12356	1174	32	children	child	NOUN
taxlaw-12356	1174	33	in	in	ADP
taxlaw-12356	1174	34	carson	carson	PROPN
taxlaw-12356	1174	35	v.	v.	ADP
taxlaw-12356	1174	36	makin	makin	PROPN
taxlaw-12356	1174	37	,	,	PUNCT
taxlaw-12356	1174	38	verdict	verdict	NOUN
taxlaw-12356	1174	39	(	(	PUNCT
taxlaw-12356	1174	40	june	june	PROPN
taxlaw-12356	1174	41	22	22	NUM
taxlaw-12356	1174	42	,	,	PUNCT
taxlaw-12356	1174	43	2022	2022	NUM
taxlaw-12356	1174	44	)	)	PUNCT
taxlaw-12356	1174	45	,	,	PUNCT
taxlaw-12356	1174	46	https://verdict.justia.com/2	https://verdict.justia.com/2	X
taxlaw-12356	1174	47	022/06/22	022/06/22	ADP
taxlaw-12356	1174	48	/	/	SYM
taxlaw-12356	1174	49	the	the	DET
taxlaw-12356	1174	50	-	-	PUNCT
taxlaw-12356	1174	51	supreme	supreme	ADJ
taxlaw-12356	1174	52	-	-	PUNCT
taxlaw-12356	1174	53	court	court	NOUN
taxlaw-12356	1174	54	-	-	PUNCT
taxlaw-12356	1174	55	further	far	ADV
taxlaw-12356	1174	56	-	-	PUNCT
taxlaw-12356	1174	57	dismantles	dismantle	NOUN
taxlaw-12356	1174	58	-	-	PUNCT
taxlaw-12356	1174	59	the	the	DET
taxlaw-12356	1174	60	-	-	PUNCT
taxlaw-12356	1174	61	establishment	establishment	NOUN
taxlaw-12356	1174	62	-	-	PUNCT
taxlaw-12356	1174	63	clause	clause	NOUN
taxlaw-12356	1174	64	-	-	PUNCT
taxlaw-12356	1174	65	empowers	empower	NOUN
taxlaw-12356	1174	66	-	-	PUNCT
taxlaw-12356	1174	67	religious	religious	ADJ
taxlaw-12356	1174	68	-	-	PUNCT
taxlaw-12356	1174	69	par	par	NOUN
taxlaw-12356	1174	70	ents	ent	NOUN
taxlaw-12356	1174	71	-	-	PUNCT
taxlaw-12356	1174	72	to	to	ADP
taxlaw-12356	1174	73	-	-	PUNCT
taxlaw-12356	1174	74	obtain	obtain	VERB
taxlaw-12356	1174	75	-	-	PUNCT
taxlaw-12356	1174	76	taxpayer	taxpayer	NOUN
taxlaw-12356	1174	77	-	-	PUNCT
taxlaw-12356	1174	78	funds	fund	NOUN
taxlaw-12356	1174	79	-	-	PUNCT
taxlaw-12356	1174	80	for	for	ADP
taxlaw-12356	1174	81	-	-	PUNCT
taxlaw-12356	1174	82	sectarian	sectarian	ADJ
taxlaw-12356	1174	83	-	-	PUNCT
taxlaw-12356	1174	84	schools	school	NOUN
taxlaw-12356	1174	85	-	-	PUNCT
taxlaw-12356	1174	86	and	and	CCONJ
taxlaw-12356	1174	87	-	-	PUNCT
taxlaw-12356	1174	88	ignores	ignore	NOUN
taxlaw-12356	1174	89	-	-	PUNCT
taxlaw-12356	1174	90	the	the	DET
taxlaw-12356	1174	91	-	-	PUNCT
taxlaw-12356	1174	92	rights	right	NOUN
taxlaw-12356	1174	93	-	-	PUNCT
taxlaw-12356	1174	94	of	of	ADP
taxlaw-12356	1174	95	-	-	PUNCT
taxlaw-12356	1174	96	the	the	DET
taxlaw-12356	1174	97	-	-	PUNCT
taxlaw-12356	1174	98	children	child	NOUN
taxlaw-12356	1174	99	-	-	PUNCT
taxlaw-12356	1174	100	in	in	ADP
taxlaw-12356	1174	101	-	-	PUNCT
taxlaw-12356	1174	102	cars	car	NOUN
taxlaw-12356	1174	103	on	on	ADP
taxlaw-12356	1174	104	-	-	PUNCT
taxlaw-12356	1174	105	v	v	NOUN
taxlaw-12356	1174	106	-	-	PUNCT
taxlaw-12356	1174	107	makin	makin	NOUN
taxlaw-12356	1174	108	[	[	X
taxlaw-12356	1174	109	perma.cc/xc63-8bpb	perma.cc/xc63-8bpb	X
taxlaw-12356	1174	110	]	]	X
taxlaw-12356	1174	111	.	.	PUNCT
taxlaw-12356	1175	1	228	228	NUM
taxlaw-12356	1175	2	carson	carson	PROPN
taxlaw-12356	1175	3	v.	v.	ADP
taxlaw-12356	1175	4	makin	makin	PROPN
taxlaw-12356	1175	5	,	,	PUNCT
taxlaw-12356	1175	6	142	142	NUM
taxlaw-12356	1175	7	s.	s.	PROPN
taxlaw-12356	1175	8	ct	ct	PROPN
taxlaw-12356	1175	9	.	.	PROPN
taxlaw-12356	1175	10	1987	1987	NUM
taxlaw-12356	1175	11	,	,	PUNCT
taxlaw-12356	1175	12	1997	1997	NUM
taxlaw-12356	1175	13	(	(	PUNCT
taxlaw-12356	1175	14	2022	2022	NUM
taxlaw-12356	1175	15	)	)	PUNCT
taxlaw-12356	1175	16	(	(	PUNCT
taxlaw-12356	1175	17	“	"	PUNCT
taxlaw-12356	1175	18	the	the	DET
taxlaw-12356	1175	19	‘	'	PUNCT
taxlaw-12356	1175	20	unremarkable	unremarkable	ADJ
taxlaw-12356	1175	21	’	'	PUNCT
taxlaw-12356	1175	22	principles	principle	NOUN
taxlaw-12356	1175	23	applied	apply	VERB
taxlaw-12356	1175	24	in	in	ADP
taxlaw-12356	1175	25	trinity	trinity	PROPN
taxlaw-12356	1175	26	lutheran	lutheran	PROPN
taxlaw-12356	1175	27	and	and	CCONJ
taxlaw-12356	1175	28	espinoza	espinoza	PROPN
taxlaw-12356	1175	29	suffice	suffice	VERB
taxlaw-12356	1175	30	to	to	PART
taxlaw-12356	1175	31	resolve	resolve	VERB
taxlaw-12356	1175	32	this	this	DET
taxlaw-12356	1175	33	case	case	NOUN
taxlaw-12356	1175	34	.	.	PUNCT
taxlaw-12356	1175	35	”	"	PUNCT
taxlaw-12356	1175	36	)	)	PUNCT
taxlaw-12356	1175	37	.	.	PUNCT
taxlaw-12356	1176	1	229	229	NUM
taxlaw-12356	1176	2	justin	justin	PROPN
taxlaw-12356	1176	3	driver	driver	PROPN
taxlaw-12356	1176	4	,	,	PUNCT
taxlaw-12356	1176	5	three	three	NUM
taxlaw-12356	1176	6	hail	hail	NOUN
taxlaw-12356	1176	7	marys	mary	NOUN
taxlaw-12356	1176	8	:	:	PUNCT
taxlaw-12356	1176	9	carson	carson	PROPN
taxlaw-12356	1176	10	,	,	PUNCT
taxlaw-12356	1176	11	kennedy	kennedy	PROPN
taxlaw-12356	1176	12	,	,	PUNCT
taxlaw-12356	1176	13	and	and	CCONJ
taxlaw-12356	1176	14	the	the	DET
taxlaw-12356	1176	15	fractured	fractured	ADJ
taxlaw-12356	1176	16	détente	détente	NOUN
taxlaw-12356	1176	17	over	over	ADP
taxlaw-12356	1176	18	religion	religion	NOUN
taxlaw-12356	1176	19	and	and	CCONJ
taxlaw-12356	1176	20	education	education	NOUN
taxlaw-12356	1176	21	,	,	PUNCT
taxlaw-12356	1176	22	136	136	NUM
taxlaw-12356	1176	23	harv	harv	NOUN
taxlaw-12356	1176	24	.	.	PUNCT
taxlaw-12356	1177	1	l.	l.	PROPN
taxlaw-12356	1177	2	rev	rev	PROPN
taxlaw-12356	1177	3	.	.	PROPN
taxlaw-12356	1177	4	208	208	NUM
taxlaw-12356	1177	5	,	,	PUNCT
taxlaw-12356	1177	6	225	225	NUM
taxlaw-12356	1177	7	,	,	PUNCT
taxlaw-12356	1177	8	233–34	233–34	NUM
taxlaw-12356	1177	9	(	(	PUNCT
taxlaw-12356	1177	10	2022	2022	NUM
taxlaw-12356	1177	11	)	)	PUNCT
taxlaw-12356	1177	12	(	(	PUNCT
taxlaw-12356	1177	13	describing	describe	VERB
taxlaw-12356	1177	14	carson	carson	PROPN
taxlaw-12356	1177	15	as	as	ADP
taxlaw-12356	1177	16	“	"	PUNCT
taxlaw-12356	1177	17	consistent	consistent	ADJ
taxlaw-12356	1177	18	with	with	ADP
taxlaw-12356	1177	19	the	the	DET
taxlaw-12356	1177	20	terms	term	NOUN
taxlaw-12356	1177	21	of	of	ADP
taxlaw-12356	1177	22	détente	détente	NOUN
taxlaw-12356	1177	23	that	that	PRON
taxlaw-12356	1177	24	emerged	emerge	VERB
taxlaw-12356	1177	25	at	at	ADP
taxlaw-12356	1177	26	the	the	DET
taxlaw-12356	1177	27	beginning	beginning	NOUN
taxlaw-12356	1177	28	of	of	ADP
taxlaw-12356	1177	29	the	the	DET
taxlaw-12356	1177	30	twenty	twenty	NUM
taxlaw-12356	1177	31	-	-	PUNCT
taxlaw-12356	1177	32	first	first	ADJ
taxlaw-12356	1177	33	century	century	NOUN
taxlaw-12356	1177	34	”	"	PUNCT
taxlaw-12356	1177	35	as	as	ADV
taxlaw-12356	1177	36	well	well	ADV
taxlaw-12356	1177	37	as	as	ADP
taxlaw-12356	1177	38	with	with	ADP
taxlaw-12356	1177	39	meyer	meyer	PROPN
taxlaw-12356	1177	40	v.	v.	PROPN
taxlaw-12356	1177	41	nebraska	nebraska	PROPN
taxlaw-12356	1177	42	)	)	PUNCT
taxlaw-12356	1177	43	;	;	PUNCT
taxlaw-12356	1177	44	mark	mark	PROPN
taxlaw-12356	1177	45	l.	l.	PROPN
taxlaw-12356	1177	46	rienzi	rienzi	PROPN
taxlaw-12356	1177	47	,	,	PUNCT
taxlaw-12356	1177	48	religious	religious	ADJ
taxlaw-12356	1177	49	liberty	liberty	NOUN
taxlaw-12356	1177	50	and	and	CCONJ
taxlaw-12356	1177	51	judicial	judicial	ADJ
taxlaw-12356	1177	52	deference	deference	NOUN
taxlaw-12356	1177	53	,	,	PUNCT
taxlaw-12356	1177	54	98	98	NUM
taxlaw-12356	1177	55	notre	notre	PROPN
taxlaw-12356	1177	56	dame	dame	PROPN
taxlaw-12356	1177	57	l.	l.	PROPN
taxlaw-12356	1177	58	rev	rev	PROPN
taxlaw-12356	1177	59	.	.	PROPN
taxlaw-12356	1177	60	337	337	NUM
taxlaw-12356	1177	61	,	,	PUNCT
taxlaw-12356	1177	62	384	384	NUM
taxlaw-12356	1177	63	(	(	PUNCT
taxlaw-12356	1177	64	2022	2022	NUM
taxlaw-12356	1177	65	)	)	PUNCT
taxlaw-12356	1177	66	.	.	PUNCT
taxlaw-12356	1178	1	2023	2023	NUM
taxlaw-12356	1178	2	]	]	PUNCT
taxlaw-12356	1178	3	the	the	DET
taxlaw-12356	1178	4	worst	bad	ADJ
taxlaw-12356	1178	5	choice	choice	NOUN
taxlaw-12356	1178	6	for	for	ADP
taxlaw-12356	1178	7	school	school	NOUN
taxlaw-12356	1178	8	choice	choice	NOUN
taxlaw-12356	1178	9	121	121	NUM
taxlaw-12356	1178	10	choice	choice	NOUN
taxlaw-12356	1178	11	programs.230	programs.230	VERB
taxlaw-12356	1178	12	that	that	DET
taxlaw-12356	1178	13	reliance	reliance	NOUN
taxlaw-12356	1178	14	is	be	AUX
taxlaw-12356	1178	15	important	important	ADJ
taxlaw-12356	1178	16	,	,	PUNCT
taxlaw-12356	1178	17	because	because	SCONJ
taxlaw-12356	1178	18	if	if	SCONJ
taxlaw-12356	1178	19	an	an	DET
taxlaw-12356	1178	20	establishment	establishment	NOUN
taxlaw-12356	1178	21	clause	clause	NOUN
taxlaw-12356	1178	22	challenge	challenge	NOUN
taxlaw-12356	1178	23	ever	ever	ADV
taxlaw-12356	1178	24	came	come	VERB
taxlaw-12356	1178	25	before	before	SCONJ
taxlaw-12356	1178	26	the	the	DET
taxlaw-12356	1178	27	court	court	NOUN
taxlaw-12356	1178	28	offering	offer	VERB
taxlaw-12356	1178	29	an	an	DET
taxlaw-12356	1178	30	opportunity	opportunity	NOUN
taxlaw-12356	1178	31	to	to	PART
taxlaw-12356	1178	32	reverse	reverse	VERB
taxlaw-12356	1178	33	carson	carson	PROPN
taxlaw-12356	1178	34	,	,	PUNCT
taxlaw-12356	1178	35	it	it	PRON
taxlaw-12356	1178	36	would	would	AUX
taxlaw-12356	1178	37	weigh	weigh	VERB
taxlaw-12356	1178	38	against	against	ADP
taxlaw-12356	1178	39	overturning	overturn	VERB
taxlaw-12356	1178	40	that	that	DET
taxlaw-12356	1178	41	precedent	precedent	NOUN
taxlaw-12356	1178	42	.	.	PUNCT
taxlaw-12356	1179	1	another	another	DET
taxlaw-12356	1179	2	reason	reason	NOUN
taxlaw-12356	1179	3	that	that	PRON
taxlaw-12356	1179	4	the	the	DET
taxlaw-12356	1179	5	law	law	NOUN
taxlaw-12356	1179	6	will	will	AUX
taxlaw-12356	1179	7	not	not	PART
taxlaw-12356	1179	8	revert	revert	VERB
taxlaw-12356	1179	9	back	back	ADP
taxlaw-12356	1179	10	is	be	AUX
taxlaw-12356	1179	11	that	that	SCONJ
taxlaw-12356	1179	12	the	the	DET
taxlaw-12356	1179	13	court	court	NOUN
taxlaw-12356	1179	14	’s	’s	PART
taxlaw-12356	1179	15	declaration	declaration	NOUN
taxlaw-12356	1179	16	is	be	AUX
taxlaw-12356	1179	17	supported	support	VERB
taxlaw-12356	1179	18	by	by	ADP
taxlaw-12356	1179	19	history	history	NOUN
taxlaw-12356	1179	20	.	.	PUNCT
taxlaw-12356	1180	1	at	at	ADP
taxlaw-12356	1180	2	its	its	PRON
taxlaw-12356	1180	3	conception	conception	NOUN
taxlaw-12356	1180	4	,	,	PUNCT
taxlaw-12356	1180	5	the	the	DET
taxlaw-12356	1180	6	establishment	establishment	NOUN
taxlaw-12356	1180	7	clause	clause	NOUN
taxlaw-12356	1180	8	was	be	AUX
taxlaw-12356	1180	9	meant	mean	VERB
taxlaw-12356	1180	10	to	to	PART
taxlaw-12356	1180	11	prevent	prevent	VERB
taxlaw-12356	1180	12	the	the	DET
taxlaw-12356	1180	13	establishment	establishment	NOUN
taxlaw-12356	1180	14	of	of	ADP
taxlaw-12356	1180	15	a	a	DET
taxlaw-12356	1180	16	national	national	ADJ
taxlaw-12356	1180	17	church	church	NOUN
taxlaw-12356	1180	18	and	and	CCONJ
taxlaw-12356	1180	19	did	do	AUX
taxlaw-12356	1180	20	not	not	PART
taxlaw-12356	1180	21	necessarily	necessarily	ADV
taxlaw-12356	1180	22	invalidate	invalidate	VERB
taxlaw-12356	1180	23	public	public	ADJ
taxlaw-12356	1180	24	aid	aid	NOUN
taxlaw-12356	1180	25	to	to	ADP
taxlaw-12356	1180	26	religious	religious	ADJ
taxlaw-12356	1180	27	institutions.231	institutions.231	ADV
taxlaw-12356	1180	28	some	some	DET
taxlaw-12356	1180	29	churches	church	NOUN
taxlaw-12356	1180	30	received	receive	VERB
taxlaw-12356	1180	31	state	state	NOUN
taxlaw-12356	1180	32	support	support	NOUN
taxlaw-12356	1180	33	when	when	SCONJ
taxlaw-12356	1180	34	it	it	PRON
taxlaw-12356	1180	35	was	be	AUX
taxlaw-12356	1180	36	ratified.232	ratified.232	NOUN
taxlaw-12356	1180	37	it	it	PRON
taxlaw-12356	1180	38	is	be	AUX
taxlaw-12356	1180	39	a	a	DET
taxlaw-12356	1180	40	recognized	recognize	VERB
taxlaw-12356	1180	41	,	,	PUNCT
taxlaw-12356	1180	42	defensible	defensible	ADJ
taxlaw-12356	1180	43	position	position	NOUN
taxlaw-12356	1180	44	that	that	SCONJ
taxlaw-12356	1180	45	“	"	PUNCT
taxlaw-12356	1180	46	the	the	DET
taxlaw-12356	1180	47	original	original	ADJ
taxlaw-12356	1180	48	establishment	establishment	NOUN
taxlaw-12356	1180	49	clause	clause	NOUN
taxlaw-12356	1180	50	embraced	embrace	VERB
taxlaw-12356	1180	51	no	no	DET
taxlaw-12356	1180	52	substantive	substantive	ADJ
taxlaw-12356	1180	53	conception	conception	NOUN
taxlaw-12356	1180	54	of	of	ADP
taxlaw-12356	1180	55	the	the	DET
taxlaw-12356	1180	56	proper	proper	ADJ
taxlaw-12356	1180	57	relation	relation	NOUN
taxlaw-12356	1180	58	of	of	ADP
taxlaw-12356	1180	59	church	church	NOUN
taxlaw-12356	1180	60	and	and	CCONJ
taxlaw-12356	1180	61	state	state	NOUN
taxlaw-12356	1180	62	,	,	PUNCT
taxlaw-12356	1180	63	but	but	CCONJ
taxlaw-12356	1180	64	merely	merely	ADV
taxlaw-12356	1180	65	reflected	reflect	VERB
taxlaw-12356	1180	66	a	a	DET
taxlaw-12356	1180	67	determination	determination	NOUN
taxlaw-12356	1180	68	that	that	SCONJ
taxlaw-12356	1180	69	the	the	DET
taxlaw-12356	1180	70	issue	issue	NOUN
taxlaw-12356	1180	71	be	be	AUX
taxlaw-12356	1180	72	settled	settle	VERB
taxlaw-12356	1180	73	locally	locally	ADV
taxlaw-12356	1180	74	.	.	PUNCT
taxlaw-12356	1181	1	”233	”233	NOUN
taxlaw-12356	1181	2	it	it	PRON
taxlaw-12356	1181	3	is	be	AUX
taxlaw-12356	1181	4	undeniable	undeniable	ADJ
taxlaw-12356	1181	5	that	that	SCONJ
taxlaw-12356	1181	6	the	the	DET
taxlaw-12356	1181	7	establishment	establishment	NOUN
taxlaw-12356	1181	8	clause	clause	NOUN
taxlaw-12356	1181	9	’s	’s	PART
taxlaw-12356	1181	10	history	history	NOUN
taxlaw-12356	1181	11	and	and	CCONJ
taxlaw-12356	1181	12	original	original	ADJ
taxlaw-12356	1181	13	meaning	meaning	NOUN
taxlaw-12356	1181	14	remain	remain	VERB
taxlaw-12356	1181	15	“	"	PUNCT
taxlaw-12356	1181	16	sharply	sharply	ADV
taxlaw-12356	1181	17	contested,”234	contested,”234	ADJ
taxlaw-12356	1181	18	and	and	CCONJ
taxlaw-12356	1181	19	plumbing	plumb	VERB
taxlaw-12356	1181	20	the	the	DET
taxlaw-12356	1181	21	complicated	complicated	ADJ
taxlaw-12356	1181	22	depths	depth	NOUN
taxlaw-12356	1181	23	of	of	ADP
taxlaw-12356	1181	24	that	that	DET
taxlaw-12356	1181	25	disagreement	disagreement	NOUN
taxlaw-12356	1181	26	is	be	AUX
taxlaw-12356	1181	27	outside	outside	ADP
taxlaw-12356	1181	28	the	the	DET
taxlaw-12356	1181	29	scope	scope	NOUN
taxlaw-12356	1181	30	of	of	ADP
taxlaw-12356	1181	31	this	this	DET
taxlaw-12356	1181	32	article	article	NOUN
taxlaw-12356	1181	33	.	.	PUNCT
taxlaw-12356	1182	1	the	the	DET
taxlaw-12356	1182	2	only	only	ADJ
taxlaw-12356	1182	3	point	point	NOUN
taxlaw-12356	1182	4	relevant	relevant	ADJ
taxlaw-12356	1182	5	here	here	ADV
taxlaw-12356	1182	6	is	be	AUX
taxlaw-12356	1182	7	that	that	SCONJ
taxlaw-12356	1182	8	carson	carson	PROPN
taxlaw-12356	1182	9	was	be	AUX
taxlaw-12356	1182	10	indeed	indeed	ADV
taxlaw-12356	1182	11	a	a	DET
taxlaw-12356	1182	12	divided	divided	ADJ
taxlaw-12356	1182	13	decision	decision	NOUN
taxlaw-12356	1182	14	about	about	ADP
taxlaw-12356	1182	15	which	which	PRON
taxlaw-12356	1182	16	reasonable	reasonable	ADJ
taxlaw-12356	1182	17	minds	mind	NOUN
taxlaw-12356	1182	18	could	could	AUX
taxlaw-12356	1182	19	disagree	disagree	VERB
taxlaw-12356	1182	20	,	,	PUNCT
taxlaw-12356	1182	21	but	but	CCONJ
taxlaw-12356	1182	22	it	it	PRON
taxlaw-12356	1182	23	was	be	AUX
taxlaw-12356	1182	24	not	not	PART
taxlaw-12356	1182	25	completely	completely	ADV
taxlaw-12356	1182	26	without	without	ADP
taxlaw-12356	1182	27	historical	historical	ADJ
taxlaw-12356	1182	28	and	and	CCONJ
taxlaw-12356	1182	29	jurisprudential	jurisprudential	ADJ
taxlaw-12356	1182	30	support	support	NOUN
taxlaw-12356	1182	31	.	.	PUNCT
taxlaw-12356	1183	1	carson	carson	PROPN
taxlaw-12356	1183	2	thus	thus	ADV
taxlaw-12356	1183	3	defeats	defeat	VERB
taxlaw-12356	1183	4	the	the	DET
taxlaw-12356	1183	5	argument	argument	NOUN
taxlaw-12356	1183	6	that	that	SCONJ
taxlaw-12356	1183	7	the	the	DET
taxlaw-12356	1183	8	establishment	establishment	NOUN
taxlaw-12356	1183	9	clause	clause	NOUN
taxlaw-12356	1183	10	strictly	strictly	ADV
taxlaw-12356	1183	11	prohibits	prohibit	VERB
taxlaw-12356	1183	12	state	state	NOUN
taxlaw-12356	1183	13	aid	aid	NOUN
taxlaw-12356	1183	14	to	to	ADP
taxlaw-12356	1183	15	religious	religious	ADJ
taxlaw-12356	1183	16	schools	school	NOUN
taxlaw-12356	1183	17	.	.	PUNCT
taxlaw-12356	1184	1	even	even	ADV
taxlaw-12356	1184	2	accepting	accept	VERB
taxlaw-12356	1184	3	that	that	SCONJ
taxlaw-12356	1184	4	carson	carson	PROPN
taxlaw-12356	1184	5	holds	hold	VERB
taxlaw-12356	1184	6	that	that	SCONJ
taxlaw-12356	1184	7	the	the	DET
taxlaw-12356	1184	8	establishment	establishment	NOUN
taxlaw-12356	1184	9	clause	clause	NOUN
taxlaw-12356	1184	10	permits	permit	VERB
taxlaw-12356	1184	11	direct	direct	ADJ
taxlaw-12356	1184	12	aid	aid	NOUN
taxlaw-12356	1184	13	,	,	PUNCT
taxlaw-12356	1184	14	it	it	PRON
taxlaw-12356	1184	15	may	may	AUX
taxlaw-12356	1184	16	still	still	ADV
taxlaw-12356	1184	17	be	be	AUX
taxlaw-12356	1184	18	argued	argue	VERB
taxlaw-12356	1184	19	that	that	SCONJ
taxlaw-12356	1184	20	direct	direct	ADJ
taxlaw-12356	1184	21	aid	aid	NOUN
taxlaw-12356	1184	22	must	must	AUX
taxlaw-12356	1184	23	reflect	reflect	VERB
taxlaw-12356	1184	24	private	private	ADJ
taxlaw-12356	1184	25	choice	choice	NOUN
taxlaw-12356	1184	26	.	.	PUNCT
taxlaw-12356	1185	1	carson	carson	PROPN
taxlaw-12356	1185	2	’s	’s	PART
taxlaw-12356	1185	3	text	text	NOUN
taxlaw-12356	1185	4	characterizes	characterize	VERB
taxlaw-12356	1185	5	maine	maine	PROPN
taxlaw-12356	1185	6	’s	’s	PART
taxlaw-12356	1185	7	program	program	NOUN
taxlaw-12356	1185	8	only	only	ADV
taxlaw-12356	1185	9	as	as	ADP
taxlaw-12356	1185	10	“	"	PUNCT
taxlaw-12356	1185	11	a	a	DET
taxlaw-12356	1185	12	neutral	neutral	ADJ
taxlaw-12356	1185	13	benefit	benefit	NOUN
taxlaw-12356	1185	14	program	program	NOUN
taxlaw-12356	1185	15	in	in	ADP
taxlaw-12356	1185	16	which	which	PRON
taxlaw-12356	1185	17	public	public	ADJ
taxlaw-12356	1185	18	funds	fund	NOUN
taxlaw-12356	1185	19	flow	flow	VERB
taxlaw-12356	1185	20	to	to	ADP
taxlaw-12356	1185	21	religious	religious	ADJ
taxlaw-12356	1185	22	organizations	organization	NOUN
taxlaw-12356	1185	23	through	through	ADP
taxlaw-12356	1185	24	the	the	DET
taxlaw-12356	1185	25	independent	independent	ADJ
taxlaw-12356	1185	26	choices	choice	NOUN
taxlaw-12356	1185	27	of	of	ADP
taxlaw-12356	1185	28	private	private	ADJ
taxlaw-12356	1185	29	benefit	benefit	NOUN
taxlaw-12356	1185	30	recipients	recipient	NOUN
taxlaw-12356	1185	31	.	.	PUNCT
taxlaw-12356	1186	1	”235	”235	ADJ
taxlaw-12356	1186	2	direct	direct	ADJ
taxlaw-12356	1186	3	aid	aid	NOUN
taxlaw-12356	1186	4	without	without	ADP
taxlaw-12356	1186	5	tax	tax	NOUN
taxlaw-12356	1186	6	credits	credit	NOUN
taxlaw-12356	1186	7	can	can	AUX
taxlaw-12356	1186	8	meet	meet	VERB
taxlaw-12356	1186	9	this	this	DET
taxlaw-12356	1186	10	standard	standard	NOUN
taxlaw-12356	1186	11	,	,	PUNCT
taxlaw-12356	1186	12	much	much	ADJ
taxlaw-12356	1186	13	like	like	SCONJ
taxlaw-12356	1186	14	it	it	PRON
taxlaw-12356	1186	15	does	do	VERB
taxlaw-12356	1186	16	in	in	ADP
taxlaw-12356	1186	17	maine	maine	PROPN
taxlaw-12356	1186	18	:	:	PUNCT
taxlaw-12356	1186	19	a	a	DET
taxlaw-12356	1186	20	state	state	NOUN
taxlaw-12356	1186	21	can	can	AUX
taxlaw-12356	1186	22	directly	directly	ADV
taxlaw-12356	1186	23	fund	fund	VERB
taxlaw-12356	1186	24	private	private	ADJ
taxlaw-12356	1186	25	schools	school	NOUN
taxlaw-12356	1186	26	that	that	PRON
taxlaw-12356	1186	27	students	student	NOUN
taxlaw-12356	1186	28	eligible	eligible	ADJ
taxlaw-12356	1186	29	for	for	ADP
taxlaw-12356	1186	30	scholarships	scholarship	NOUN
taxlaw-12356	1186	31	choose	choose	VERB
taxlaw-12356	1186	32	to	to	PART
taxlaw-12356	1186	33	attend	attend	VERB
taxlaw-12356	1186	34	.	.	PUNCT
taxlaw-12356	1187	1	private	private	ADJ
taxlaw-12356	1187	2	choice	choice	NOUN
taxlaw-12356	1187	3	of	of	ADP
taxlaw-12356	1187	4	the	the	DET
taxlaw-12356	1187	5	student	student	NOUN
taxlaw-12356	1187	6	is	be	AUX
taxlaw-12356	1187	7	still	still	ADV
taxlaw-12356	1187	8	the	the	DET
taxlaw-12356	1187	9	only	only	ADJ
taxlaw-12356	1187	10	way	way	NOUN
taxlaw-12356	1187	11	that	that	PRON
taxlaw-12356	1187	12	public	public	ADJ
taxlaw-12356	1187	13	money	money	NOUN
taxlaw-12356	1187	14	gets	get	VERB
taxlaw-12356	1187	15	to	to	ADP
taxlaw-12356	1187	16	a	a	DET
taxlaw-12356	1187	17	religious	religious	ADJ
taxlaw-12356	1187	18	school	school	NOUN
taxlaw-12356	1187	19	,	,	PUNCT
taxlaw-12356	1187	20	and	and	CCONJ
taxlaw-12356	1187	21	there	there	PRON
taxlaw-12356	1187	22	is	be	VERB
taxlaw-12356	1187	23	no	no	DET
taxlaw-12356	1187	24	need	need	NOUN
taxlaw-12356	1187	25	for	for	ADP
taxlaw-12356	1187	26	tax	tax	NOUN
taxlaw-12356	1187	27	credits	credit	NOUN
taxlaw-12356	1187	28	.	.	PUNCT
taxlaw-12356	1188	1	no	no	DET
taxlaw-12356	1188	2	one	one	NOUN
taxlaw-12356	1188	3	really	really	ADV
taxlaw-12356	1188	4	doubts	doubt	VERB
taxlaw-12356	1188	5	that	that	SCONJ
taxlaw-12356	1188	6	voucher	voucher	ADJ
taxlaw-12356	1188	7	aid	aid	NOUN
taxlaw-12356	1188	8	—	—	PUNCT
taxlaw-12356	1188	9	a	a	DET
taxlaw-12356	1188	10	fixed	fix	VERB
taxlaw-12356	1188	11	amount	amount	NOUN
taxlaw-12356	1188	12	to	to	ADP
taxlaw-12356	1188	13	every	every	DET
taxlaw-12356	1188	14	student	student	NOUN
taxlaw-12356	1188	15	in	in	ADP
taxlaw-12356	1188	16	every	every	DET
taxlaw-12356	1188	17	school	school	NOUN
taxlaw-12356	1188	18	—	—	PUNCT
taxlaw-12356	1188	19	is	be	AUX
taxlaw-12356	1188	20	now	now	ADV
taxlaw-12356	1188	21	constitutional	constitutional	ADJ
taxlaw-12356	1188	22	.	.	PUNCT
taxlaw-12356	1189	1	more	more	ADV
taxlaw-12356	1189	2	fundamentally	fundamentally	ADV
taxlaw-12356	1189	3	,	,	PUNCT
taxlaw-12356	1189	4	reading	read	VERB
taxlaw-12356	1189	5	trinity	trinity	PROPN
taxlaw-12356	1189	6	lutheran	lutheran	NOUN
taxlaw-12356	1189	7	in	in	ADP
taxlaw-12356	1189	8	conjunction	conjunction	NOUN
taxlaw-12356	1189	9	with	with	ADP
taxlaw-12356	1189	10	carson	carson	PROPN
taxlaw-12356	1189	11	demonstrates	demonstrate	VERB
taxlaw-12356	1189	12	that	that	SCONJ
taxlaw-12356	1189	13	private	private	ADJ
taxlaw-12356	1189	14	choice	choice	NOUN
taxlaw-12356	1189	15	is	be	AUX
taxlaw-12356	1189	16	no	no	ADV
taxlaw-12356	1189	17	longer	long	ADV
taxlaw-12356	1189	18	a	a	DET
taxlaw-12356	1189	19	requirement	requirement	NOUN
taxlaw-12356	1189	20	.	.	PUNCT
taxlaw-12356	1190	1	the	the	DET
taxlaw-12356	1190	2	trinity	trinity	PROPN
taxlaw-12356	1190	3	lutheran	lutheran	PROPN
taxlaw-12356	1190	4	majority	majority	PROPN
taxlaw-12356	1190	5	held	hold	VERB
taxlaw-12356	1190	6	that	that	SCONJ
taxlaw-12356	1190	7	missouri	missouri	PROPN
taxlaw-12356	1190	8	could	could	AUX
taxlaw-12356	1190	9	not	not	PART
taxlaw-12356	1190	10	exclude	exclude	VERB
taxlaw-12356	1190	11	religious	religious	ADJ
taxlaw-12356	1190	12	schools	school	NOUN
taxlaw-12356	1190	13	from	from	ADP
taxlaw-12356	1190	14	eligibility	eligibility	NOUN
taxlaw-12356	1190	15	for	for	ADP
taxlaw-12356	1190	16	state	state	NOUN
taxlaw-12356	1190	17	grants	grant	NOUN
taxlaw-12356	1190	18	for	for	ADP
taxlaw-12356	1190	19	playground	playground	NOUN
taxlaw-12356	1190	20	surfaces	surface	NOUN
taxlaw-12356	1190	21	.	.	PUNCT
taxlaw-12356	1191	1	applications	application	NOUN
taxlaw-12356	1191	2	for	for	ADP
taxlaw-12356	1191	3	grants	grant	NOUN
taxlaw-12356	1191	4	came	come	VERB
taxlaw-12356	1191	5	from	from	ADP
taxlaw-12356	1191	6	the	the	DET
taxlaw-12356	1191	7	schools	school	NOUN
taxlaw-12356	1191	8	themselves	themselves	PRON
taxlaw-12356	1191	9	and	and	CCONJ
taxlaw-12356	1191	10	were	be	AUX
taxlaw-12356	1191	11	scored	score	VERB
taxlaw-12356	1191	12	on	on	ADP
taxlaw-12356	1191	13	criteria	criterion	NOUN
taxlaw-12356	1191	14	“	"	PUNCT
taxlaw-12356	1191	15	such	such	ADJ
taxlaw-12356	1191	16	as	as	ADP
taxlaw-12356	1191	17	the	the	DET
taxlaw-12356	1191	18	poverty	poverty	NOUN
taxlaw-12356	1191	19	level	level	NOUN
taxlaw-12356	1191	20	of	of	ADP
taxlaw-12356	1191	21	the	the	DET
taxlaw-12356	1191	22	population	population	NOUN
taxlaw-12356	1191	23	230	230	NUM
taxlaw-12356	1191	24	j.	j.	PROPN
taxlaw-12356	1191	25	david	david	PROPN
taxlaw-12356	1191	26	goodman	goodman	PROPN
taxlaw-12356	1191	27	,	,	PUNCT
taxlaw-12356	1191	28	a	a	DET
taxlaw-12356	1191	29	well	well	NOUN
taxlaw-12356	1191	30	of	of	ADP
taxlaw-12356	1191	31	conservative	conservative	ADJ
taxlaw-12356	1191	32	support	support	NOUN
taxlaw-12356	1191	33	for	for	ADP
taxlaw-12356	1191	34	public	public	ADJ
taxlaw-12356	1191	35	schools	school	NOUN
taxlaw-12356	1191	36	in	in	ADP
taxlaw-12356	1191	37	rural	rural	PROPN
taxlaw-12356	1191	38	texas	texas	PROPN
taxlaw-12356	1191	39	,	,	PUNCT
taxlaw-12356	1191	40	n.y	n.y	PROPN
taxlaw-12356	1191	41	.	.	PROPN
taxlaw-12356	1191	42	times	times	PROPN
taxlaw-12356	1191	43	(	(	PUNCT
taxlaw-12356	1191	44	apr	apr	PROPN
taxlaw-12356	1191	45	.	.	PROPN
taxlaw-12356	1191	46	14	14	NUM
taxlaw-12356	1191	47	,	,	PUNCT
taxlaw-12356	1191	48	2023	2023	NUM
taxlaw-12356	1191	49	)	)	PUNCT
taxlaw-12356	1191	50	,	,	PUNCT
taxlaw-12356	1191	51	https://www.nytimes.com/2023/04/14/us/texas-school-vouchers.html	https://www.nytimes.com/2023/04/14/us/texas-school-vouchers.html	PROPN
taxlaw-12356	1192	1	[	[	X
taxlaw-12356	1192	2	perm	perm	NOUN
taxlaw-12356	1192	3	a.cc/u5dm-8wzb	a.cc/u5dm-8wzb	VERB
taxlaw-12356	1192	4	]	]	X
taxlaw-12356	1192	5	;	;	PUNCT
taxlaw-12356	1192	6	bush	bush	PROPN
taxlaw-12356	1192	7	,	,	PUNCT
taxlaw-12356	1192	8	supra	supra	PROPN
taxlaw-12356	1192	9	note	note	PROPN
taxlaw-12356	1192	10	130	130	NUM
taxlaw-12356	1192	11	,	,	PUNCT
taxlaw-12356	1192	12	at	at	ADP
taxlaw-12356	1192	13	100	100	NUM
taxlaw-12356	1192	14	(	(	PUNCT
taxlaw-12356	1192	15	“	"	PUNCT
taxlaw-12356	1192	16	[	[	X
taxlaw-12356	1192	17	b]ills	b]ill	VERB
taxlaw-12356	1192	18	to	to	PART
taxlaw-12356	1192	19	establish	establish	VERB
taxlaw-12356	1192	20	universal	universal	ADJ
taxlaw-12356	1192	21	choice	choice	NOUN
taxlaw-12356	1192	22	are	be	AUX
taxlaw-12356	1192	23	moving	move	VERB
taxlaw-12356	1192	24	in	in	ADP
taxlaw-12356	1192	25	more	more	ADJ
taxlaw-12356	1192	26	than	than	ADP
taxlaw-12356	1192	27	a	a	DET
taxlaw-12356	1192	28	dozen	dozen	NOUN
taxlaw-12356	1192	29	states	state	NOUN
taxlaw-12356	1192	30	,	,	PUNCT
taxlaw-12356	1192	31	including	include	VERB
taxlaw-12356	1192	32	indiana	indiana	PROPN
taxlaw-12356	1192	33	,	,	PUNCT
taxlaw-12356	1192	34	ohio	ohio	PROPN
taxlaw-12356	1192	35	,	,	PUNCT
taxlaw-12356	1192	36	new	new	PROPN
taxlaw-12356	1192	37	hampshire	hampshire	PROPN
taxlaw-12356	1192	38	,	,	PUNCT
taxlaw-12356	1192	39	texas	texas	PROPN
taxlaw-12356	1192	40	,	,	PUNCT
taxlaw-12356	1192	41	and	and	CCONJ
taxlaw-12356	1192	42	virginia	virginia	PROPN
taxlaw-12356	1192	43	.	.	PUNCT
taxlaw-12356	1193	1	oklahoma	oklahoma	PROPN
taxlaw-12356	1194	1	[	[	X
taxlaw-12356	1194	2	leaders	leader	NOUN
taxlaw-12356	1194	3	]	]	PUNCT
taxlaw-12356	1194	4	are	be	AUX
taxlaw-12356	1194	5	committed	commit	VERB
taxlaw-12356	1194	6	to	to	ADP
taxlaw-12356	1194	7	creating	create	VERB
taxlaw-12356	1194	8	a	a	DET
taxlaw-12356	1194	9	universal	universal	ADJ
taxlaw-12356	1194	10	esa	esa	NOUN
taxlaw-12356	1194	11	program	program	NOUN
taxlaw-12356	1194	12	.	.	PUNCT
taxlaw-12356	1194	13	.	.	PUNCT
taxlaw-12356	1194	14	.	.	PUNCT
taxlaw-12356	1195	1	.	.	PUNCT
taxlaw-12356	1196	1	south	south	PROPN
taxlaw-12356	1196	2	carolina	carolina	PROPN
taxlaw-12356	1197	1	[	[	X
taxlaw-12356	1197	2	leaders	leader	NOUN
taxlaw-12356	1197	3	]	]	PUNCT
taxlaw-12356	1197	4	have	have	AUX
taxlaw-12356	1197	5	committed	commit	VERB
taxlaw-12356	1197	6	to	to	ADP
taxlaw-12356	1197	7	fighting	fight	VERB
taxlaw-12356	1197	8	to	to	PART
taxlaw-12356	1197	9	expand	expand	VERB
taxlaw-12356	1197	10	educational	educational	ADJ
taxlaw-12356	1197	11	opportunity	opportunity	NOUN
taxlaw-12356	1197	12	.	.	PUNCT
taxlaw-12356	1197	13	”	"	PUNCT
taxlaw-12356	1197	14	)	)	PUNCT
taxlaw-12356	1197	15	.	.	PUNCT
taxlaw-12356	1198	1	231	231	NUM
taxlaw-12356	1198	2	vincent	vincent	PROPN
taxlaw-12356	1198	3	phillip	phillip	PROPN
taxlaw-12356	1198	4	muñoz	muñoz	PROPN
taxlaw-12356	1198	5	,	,	PUNCT
taxlaw-12356	1198	6	the	the	DET
taxlaw-12356	1198	7	original	original	ADJ
taxlaw-12356	1198	8	meaning	meaning	NOUN
taxlaw-12356	1198	9	of	of	ADP
taxlaw-12356	1198	10	the	the	DET
taxlaw-12356	1198	11	establishment	establishment	NOUN
taxlaw-12356	1198	12	clause	clause	NOUN
taxlaw-12356	1198	13	and	and	CCONJ
taxlaw-12356	1198	14	the	the	DET
taxlaw-12356	1198	15	impossibility	impossibility	NOUN
taxlaw-12356	1198	16	of	of	ADP
taxlaw-12356	1198	17	its	its	PRON
taxlaw-12356	1198	18	incorporation	incorporation	NOUN
taxlaw-12356	1198	19	,	,	PUNCT
taxlaw-12356	1198	20	8	8	NUM
taxlaw-12356	1198	21	u.	u.	PROPN
taxlaw-12356	1198	22	pa	pa	PROPN
taxlaw-12356	1198	23	.	.	PUNCT
taxlaw-12356	1199	1	j.	j.	PROPN
taxlaw-12356	1199	2	const	const	PROPN
taxlaw-12356	1199	3	.	.	PUNCT
taxlaw-12356	1200	1	l.	l.	PROPN
taxlaw-12356	1200	2	585	585	NUM
taxlaw-12356	1200	3	,	,	PUNCT
taxlaw-12356	1200	4	590	590	NUM
taxlaw-12356	1200	5	(	(	PUNCT
taxlaw-12356	1200	6	2006	2006	NUM
taxlaw-12356	1200	7	)	)	PUNCT
taxlaw-12356	1200	8	;	;	PUNCT
taxlaw-12356	1200	9	justin	justin	PROPN
taxlaw-12356	1200	10	driver	driver	PROPN
taxlaw-12356	1200	11	,	,	PUNCT
taxlaw-12356	1200	12	three	three	NUM
taxlaw-12356	1200	13	hail	hail	NOUN
taxlaw-12356	1200	14	marys	mary	NOUN
taxlaw-12356	1200	15	:	:	PUNCT
taxlaw-12356	1200	16	carson	carson	PROPN
taxlaw-12356	1200	17	,	,	PUNCT
taxlaw-12356	1200	18	kennedy	kennedy	PROPN
taxlaw-12356	1200	19	,	,	PUNCT
taxlaw-12356	1200	20	and	and	CCONJ
taxlaw-12356	1200	21	the	the	DET
taxlaw-12356	1200	22	fractured	fractured	ADJ
taxlaw-12356	1200	23	détente	détente	NOUN
taxlaw-12356	1200	24	over	over	ADP
taxlaw-12356	1200	25	religion	religion	NOUN
taxlaw-12356	1200	26	and	and	CCONJ
taxlaw-12356	1200	27	education	education	NOUN
taxlaw-12356	1200	28	,	,	PUNCT
taxlaw-12356	1200	29	136	136	NUM
taxlaw-12356	1200	30	harv	harv	NOUN
taxlaw-12356	1200	31	.	.	PUNCT
taxlaw-12356	1201	1	l.	l.	PROPN
taxlaw-12356	1201	2	rev	rev	PROPN
taxlaw-12356	1201	3	.	.	PROPN
taxlaw-12356	1201	4	208	208	NUM
taxlaw-12356	1201	5	,	,	PUNCT
taxlaw-12356	1201	6	225	225	NUM
taxlaw-12356	1201	7	,	,	PUNCT
taxlaw-12356	1201	8	233–34	233–34	NUM
taxlaw-12356	1201	9	(	(	PUNCT
taxlaw-12356	1201	10	2022	2022	NUM
taxlaw-12356	1201	11	)	)	PUNCT
taxlaw-12356	1201	12	(	(	PUNCT
taxlaw-12356	1201	13	describing	describe	VERB
taxlaw-12356	1201	14	carson	carson	PROPN
taxlaw-12356	1201	15	's	's	PART
taxlaw-12356	1201	16	consistency	consistency	NOUN
taxlaw-12356	1201	17	with	with	ADP
taxlaw-12356	1201	18	meyer	meyer	PROPN
taxlaw-12356	1201	19	v.	v.	PROPN
taxlaw-12356	1201	20	nebraska	nebraska	PROPN
taxlaw-12356	1201	21	)	)	PUNCT
taxlaw-12356	1201	22	.	.	PUNCT
taxlaw-12356	1202	1	232	232	NUM
taxlaw-12356	1203	1	john	john	PROPN
taxlaw-12356	1203	2	c.	c.	PROPN
taxlaw-12356	1203	3	jeffries	jeffries	PROPN
taxlaw-12356	1203	4	jr	jr	PROPN
taxlaw-12356	1203	5	.	.	PROPN
taxlaw-12356	1203	6	&	&	CCONJ
taxlaw-12356	1203	7	james	james	PROPN
taxlaw-12356	1203	8	e.	e.	PROPN
taxlaw-12356	1203	9	ryan	ryan	PROPN
taxlaw-12356	1203	10	,	,	PUNCT
taxlaw-12356	1203	11	a	a	DET
taxlaw-12356	1203	12	political	political	ADJ
taxlaw-12356	1203	13	history	history	NOUN
taxlaw-12356	1203	14	of	of	ADP
taxlaw-12356	1203	15	the	the	DET
taxlaw-12356	1203	16	establishment	establishment	NOUN
taxlaw-12356	1203	17	clause	clause	NOUN
taxlaw-12356	1203	18	,	,	PUNCT
taxlaw-12356	1203	19	100	100	NUM
taxlaw-12356	1203	20	mich	mich	X
taxlaw-12356	1203	21	.	.	PUNCT
taxlaw-12356	1204	1	l.	l.	PROPN
taxlaw-12356	1204	2	rev	rev	PROPN
taxlaw-12356	1204	3	.	.	PROPN
taxlaw-12356	1204	4	279	279	NUM
taxlaw-12356	1204	5	,	,	PUNCT
taxlaw-12356	1204	6	294	294	NUM
taxlaw-12356	1204	7	(	(	PUNCT
taxlaw-12356	1204	8	2001	2001	NUM
taxlaw-12356	1204	9	)	)	PUNCT
taxlaw-12356	1204	10	.	.	PUNCT
taxlaw-12356	1205	1	233	233	NUM
taxlaw-12356	1206	1	i	i	PRON
taxlaw-12356	1206	2	d.	d.	PROPN
taxlaw-12356	1206	3	at	at	ADP
taxlaw-12356	1206	4	293	293	NUM
taxlaw-12356	1206	5	.	.	PUNCT
taxlaw-12356	1207	1	234	234	NUM
taxlaw-12356	1207	2	vincent	vincent	PROPN
taxlaw-12356	1207	3	phillip	phillip	PROPN
taxlaw-12356	1207	4	muñoz	muñoz	PROPN
taxlaw-12356	1207	5	,	,	PUNCT
taxlaw-12356	1207	6	the	the	DET
taxlaw-12356	1207	7	original	original	ADJ
taxlaw-12356	1207	8	meaning	meaning	NOUN
taxlaw-12356	1207	9	of	of	ADP
taxlaw-12356	1207	10	the	the	DET
taxlaw-12356	1207	11	establishment	establishment	NOUN
taxlaw-12356	1207	12	clause	clause	NOUN
taxlaw-12356	1207	13	and	and	CCONJ
taxlaw-12356	1207	14	the	the	DET
taxlaw-12356	1207	15	impossibility	impossibility	NOUN
taxlaw-12356	1207	16	of	of	ADP
taxlaw-12356	1207	17	its	its	PRON
taxlaw-12356	1207	18	incorporation	incorporation	NOUN
taxlaw-12356	1207	19	,	,	PUNCT
taxlaw-12356	1207	20	8	8	NUM
taxlaw-12356	1207	21	u.	u.	PROPN
taxlaw-12356	1207	22	pa	pa	PROPN
taxlaw-12356	1207	23	.	.	PUNCT
taxlaw-12356	1208	1	j.	j.	PROPN
taxlaw-12356	1208	2	const	const	PROPN
taxlaw-12356	1208	3	.	.	PUNCT
taxlaw-12356	1209	1	l.	l.	PROPN
taxlaw-12356	1209	2	585	585	NUM
taxlaw-12356	1209	3	,	,	PUNCT
taxlaw-12356	1209	4	585–86	585–86	NUM
taxlaw-12356	1209	5	(	(	PUNCT
taxlaw-12356	1209	6	2006	2006	NUM
taxlaw-12356	1209	7	)	)	PUNCT
taxlaw-12356	1209	8	.	.	PUNCT
taxlaw-12356	1210	1	235	235	NUM
taxlaw-12356	1210	2	carson	carson	PROPN
taxlaw-12356	1210	3	v.	v.	ADP
taxlaw-12356	1210	4	makin	makin	PROPN
taxlaw-12356	1210	5	,	,	PUNCT
taxlaw-12356	1210	6	142	142	NUM
taxlaw-12356	1210	7	s.	s.	PROPN
taxlaw-12356	1210	8	ct	ct	PROPN
taxlaw-12356	1210	9	.	.	PROPN
taxlaw-12356	1210	10	1987	1987	NUM
taxlaw-12356	1210	11	,	,	PUNCT
taxlaw-12356	1210	12	1997	1997	NUM
taxlaw-12356	1210	13	(	(	PUNCT
taxlaw-12356	1210	14	2022	2022	NUM
taxlaw-12356	1210	15	)	)	PUNCT
taxlaw-12356	1210	16	.	.	PUNCT
taxlaw-12356	1211	1	https://www.nytimes.com/2023/04/14/us/texas-school-vouchers.html	https://www.nytimes.com/2023/04/14/us/texas-school-vouchers.html	PROPN
taxlaw-12356	1211	2	columbia	columbia	PROPN
taxlaw-12356	1211	3	journal	journal	PROPN
taxlaw-12356	1211	4	of	of	ADP
taxlaw-12356	1211	5	tax	tax	NOUN
taxlaw-12356	1211	6	law	law	NOUN
taxlaw-12356	1212	1	[	[	X
taxlaw-12356	1212	2	vol	vol	NOUN
taxlaw-12356	1212	3	:	:	PUNCT
taxlaw-12356	1212	4	15:1	15:1	NUM
taxlaw-12356	1212	5	122	122	NUM
taxlaw-12356	1212	6	in	in	ADP
taxlaw-12356	1212	7	the	the	DET
taxlaw-12356	1212	8	surrounding	surround	VERB
taxlaw-12356	1212	9	area	area	NOUN
taxlaw-12356	1212	10	and	and	CCONJ
taxlaw-12356	1212	11	the	the	DET
taxlaw-12356	1212	12	applicant	applicant	NOUN
taxlaw-12356	1212	13	’s	’s	PART
taxlaw-12356	1212	14	plan	plan	NOUN
taxlaw-12356	1212	15	to	to	PART
taxlaw-12356	1212	16	promote	promote	VERB
taxlaw-12356	1212	17	recycling	recycling	NOUN
taxlaw-12356	1212	18	.	.	PUNCT
taxlaw-12356	1213	1	”236	”236	PROPN
taxlaw-12356	1213	2	only	only	ADV
taxlaw-12356	1213	3	justice	justice	PROPN
taxlaw-12356	1213	4	sotomayor	sotomayor	PROPN
taxlaw-12356	1213	5	’s	’s	PART
taxlaw-12356	1213	6	dissent	dissent	NOUN
taxlaw-12356	1213	7	acknowledged	acknowledge	VERB
taxlaw-12356	1213	8	that	that	SCONJ
taxlaw-12356	1213	9	trinity	trinity	PROPN
taxlaw-12356	1213	10	lutheran	lutheran	NOUN
taxlaw-12356	1213	11	did	do	AUX
taxlaw-12356	1213	12	not	not	PART
taxlaw-12356	1213	13	address	address	VERB
taxlaw-12356	1213	14	the	the	DET
taxlaw-12356	1213	15	private	private	ADJ
taxlaw-12356	1213	16	choice	choice	NOUN
taxlaw-12356	1213	17	requirement	requirement	NOUN
taxlaw-12356	1213	18	,	,	PUNCT
taxlaw-12356	1213	19	but	but	CCONJ
taxlaw-12356	1213	20	the	the	DET
taxlaw-12356	1213	21	result	result	NOUN
taxlaw-12356	1213	22	,	,	PUNCT
taxlaw-12356	1213	23	requiring	require	VERB
taxlaw-12356	1213	24	a	a	DET
taxlaw-12356	1213	25	state	state	NOUN
taxlaw-12356	1213	26	to	to	PART
taxlaw-12356	1213	27	allow	allow	VERB
taxlaw-12356	1213	28	a	a	DET
taxlaw-12356	1213	29	benefit	benefit	NOUN
taxlaw-12356	1213	30	to	to	ADP
taxlaw-12356	1213	31	a	a	DET
taxlaw-12356	1213	32	religious	religious	ADJ
taxlaw-12356	1213	33	institution	institution	NOUN
taxlaw-12356	1213	34	based	base	VERB
taxlaw-12356	1213	35	on	on	ADP
taxlaw-12356	1213	36	its	its	PRON
taxlaw-12356	1213	37	application	application	NOUN
taxlaw-12356	1213	38	alone	alone	ADV
taxlaw-12356	1213	39	,	,	PUNCT
taxlaw-12356	1213	40	implies	imply	VERB
taxlaw-12356	1213	41	that	that	SCONJ
taxlaw-12356	1213	42	no	no	DET
taxlaw-12356	1213	43	private	private	ADJ
taxlaw-12356	1213	44	choice	choice	NOUN
taxlaw-12356	1213	45	is	be	AUX
taxlaw-12356	1213	46	required.237	required.237	ADV
taxlaw-12356	1213	47	accordingly	accordingly	ADV
taxlaw-12356	1213	48	,	,	PUNCT
taxlaw-12356	1213	49	states	state	NOUN
taxlaw-12356	1213	50	may	may	AUX
taxlaw-12356	1213	51	fund	fund	VERB
taxlaw-12356	1213	52	private	private	ADJ
taxlaw-12356	1213	53	schools	school	NOUN
taxlaw-12356	1213	54	in	in	ADP
taxlaw-12356	1213	55	ways	way	NOUN
taxlaw-12356	1213	56	that	that	PRON
taxlaw-12356	1213	57	do	do	AUX
taxlaw-12356	1213	58	not	not	PART
taxlaw-12356	1213	59	reflect	reflect	VERB
taxlaw-12356	1213	60	private	private	ADJ
taxlaw-12356	1213	61	choice	choice	NOUN
taxlaw-12356	1213	62	.	.	PUNCT
taxlaw-12356	1214	1	that	that	PRON
taxlaw-12356	1214	2	would	would	AUX
taxlaw-12356	1214	3	look	look	VERB
taxlaw-12356	1214	4	like	like	ADP
taxlaw-12356	1214	5	a	a	DET
taxlaw-12356	1214	6	funding	funding	NOUN
taxlaw-12356	1214	7	program	program	NOUN
taxlaw-12356	1214	8	that	that	PRON
taxlaw-12356	1214	9	allocates	allocate	VERB
taxlaw-12356	1214	10	money	money	NOUN
taxlaw-12356	1214	11	on	on	ADP
taxlaw-12356	1214	12	a	a	DET
taxlaw-12356	1214	13	basis	basis	NOUN
taxlaw-12356	1214	14	other	other	ADJ
taxlaw-12356	1214	15	than	than	ADP
taxlaw-12356	1214	16	per	per	ADP
taxlaw-12356	1214	17	-	-	PUNCT
taxlaw-12356	1214	18	student	student	NOUN
taxlaw-12356	1214	19	,	,	PUNCT
taxlaw-12356	1214	20	and	and	CCONJ
taxlaw-12356	1214	21	would	would	AUX
taxlaw-12356	1214	22	allow	allow	VERB
taxlaw-12356	1214	23	states	state	NOUN
taxlaw-12356	1214	24	to	to	PART
taxlaw-12356	1214	25	allocate	allocate	VERB
taxlaw-12356	1214	26	their	their	PRON
taxlaw-12356	1214	27	funds	fund	NOUN
taxlaw-12356	1214	28	available	available	ADJ
taxlaw-12356	1214	29	to	to	ADP
taxlaw-12356	1214	30	private	private	ADJ
taxlaw-12356	1214	31	schools	school	NOUN
taxlaw-12356	1214	32	more	more	ADV
taxlaw-12356	1214	33	equitably	equitably	ADV
taxlaw-12356	1214	34	.	.	PUNCT
taxlaw-12356	1215	1	as	as	ADP
taxlaw-12356	1215	2	an	an	DET
taxlaw-12356	1215	3	example	example	NOUN
taxlaw-12356	1215	4	,	,	PUNCT
taxlaw-12356	1215	5	a	a	DET
taxlaw-12356	1215	6	state	state	NOUN
taxlaw-12356	1215	7	could	could	AUX
taxlaw-12356	1215	8	administer	administer	VERB
taxlaw-12356	1215	9	a	a	DET
taxlaw-12356	1215	10	program	program	NOUN
taxlaw-12356	1215	11	like	like	ADP
taxlaw-12356	1215	12	missouri	missouri	PROPN
taxlaw-12356	1215	13	’s	’	VERB
taxlaw-12356	1215	14	that	that	PRON
taxlaw-12356	1215	15	enables	enable	VERB
taxlaw-12356	1215	16	schools	school	NOUN
taxlaw-12356	1215	17	to	to	PART
taxlaw-12356	1215	18	apply	apply	VERB
taxlaw-12356	1215	19	to	to	ADP
taxlaw-12356	1215	20	the	the	DET
taxlaw-12356	1215	21	state	state	NOUN
taxlaw-12356	1215	22	for	for	ADP
taxlaw-12356	1215	23	funding	funding	NOUN
taxlaw-12356	1215	24	.	.	PUNCT
taxlaw-12356	1216	1	a	a	DET
taxlaw-12356	1216	2	poor	poor	ADJ
taxlaw-12356	1216	3	private	private	ADJ
taxlaw-12356	1216	4	school	school	NOUN
taxlaw-12356	1216	5	that	that	PRON
taxlaw-12356	1216	6	charges	charge	VERB
taxlaw-12356	1216	7	minimal	minimal	ADJ
taxlaw-12356	1216	8	tuition	tuition	NOUN
taxlaw-12356	1216	9	could	could	AUX
taxlaw-12356	1216	10	demonstrate	demonstrate	VERB
taxlaw-12356	1216	11	its	its	PRON
taxlaw-12356	1216	12	need	need	NOUN
taxlaw-12356	1216	13	and	and	CCONJ
taxlaw-12356	1216	14	receive	receive	VERB
taxlaw-12356	1216	15	supplemental	supplemental	ADJ
taxlaw-12356	1216	16	funding	funding	NOUN
taxlaw-12356	1216	17	.	.	PUNCT
taxlaw-12356	1217	1	nowhere	nowhere	ADV
taxlaw-12356	1217	2	in	in	ADP
taxlaw-12356	1217	3	the	the	DET
taxlaw-12356	1217	4	process	process	NOUN
taxlaw-12356	1217	5	would	would	AUX
taxlaw-12356	1217	6	a	a	DET
taxlaw-12356	1217	7	student	student	NOUN
taxlaw-12356	1217	8	or	or	CCONJ
taxlaw-12356	1217	9	donor	donor	NOUN
taxlaw-12356	1217	10	have	have	VERB
taxlaw-12356	1217	11	to	to	PART
taxlaw-12356	1217	12	demonstrate	demonstrate	VERB
taxlaw-12356	1217	13	her	her	PRON
taxlaw-12356	1217	14	choice	choice	NOUN
taxlaw-12356	1217	15	that	that	SCONJ
taxlaw-12356	1217	16	public	public	ADJ
taxlaw-12356	1217	17	funds	fund	NOUN
taxlaw-12356	1217	18	to	to	PART
taxlaw-12356	1217	19	which	which	PRON
taxlaw-12356	1217	20	she	she	PRON
taxlaw-12356	1217	21	is	be	AUX
taxlaw-12356	1217	22	entitled	entitle	VERB
taxlaw-12356	1217	23	be	be	AUX
taxlaw-12356	1217	24	directed	direct	VERB
taxlaw-12356	1217	25	toward	toward	ADP
taxlaw-12356	1217	26	a	a	DET
taxlaw-12356	1217	27	religious	religious	ADJ
taxlaw-12356	1217	28	school	school	NOUN
taxlaw-12356	1217	29	.	.	PUNCT
taxlaw-12356	1218	1	under	under	ADP
taxlaw-12356	1218	2	trinity	trinity	PROPN
taxlaw-12356	1218	3	lutheran	lutheran	PROPN
taxlaw-12356	1218	4	,	,	PUNCT
taxlaw-12356	1218	5	such	such	DET
taxlaw-12356	1218	6	a	a	DET
taxlaw-12356	1218	7	system	system	NOUN
taxlaw-12356	1218	8	would	would	AUX
taxlaw-12356	1218	9	not	not	PART
taxlaw-12356	1218	10	violate	violate	VERB
taxlaw-12356	1218	11	the	the	DET
taxlaw-12356	1218	12	establishment	establishment	NOUN
taxlaw-12356	1218	13	clause.238	clause.238	NOUN
taxlaw-12356	1218	14	in	in	ADP
taxlaw-12356	1218	15	short	short	ADJ
taxlaw-12356	1218	16	,	,	PUNCT
taxlaw-12356	1218	17	the	the	DET
taxlaw-12356	1218	18	current	current	ADJ
taxlaw-12356	1218	19	supreme	supreme	PROPN
taxlaw-12356	1218	20	court	court	PROPN
taxlaw-12356	1218	21	has	have	AUX
taxlaw-12356	1218	22	clarified	clarify	VERB
taxlaw-12356	1218	23	that	that	SCONJ
taxlaw-12356	1218	24	the	the	DET
taxlaw-12356	1218	25	establishment	establishment	NOUN
taxlaw-12356	1218	26	clause	clause	NOUN
taxlaw-12356	1218	27	does	do	AUX
taxlaw-12356	1218	28	not	not	PART
taxlaw-12356	1218	29	prohibit	prohibit	VERB
taxlaw-12356	1218	30	direct	direct	ADJ
taxlaw-12356	1218	31	aid	aid	NOUN
taxlaw-12356	1218	32	.	.	PUNCT
taxlaw-12356	1219	1	carson	carson	PROPN
taxlaw-12356	1219	2	was	be	AUX
taxlaw-12356	1219	3	indeed	indeed	ADV
taxlaw-12356	1219	4	a	a	DET
taxlaw-12356	1219	5	controversial	controversial	ADJ
taxlaw-12356	1219	6	decision	decision	NOUN
taxlaw-12356	1219	7	,	,	PUNCT
taxlaw-12356	1219	8	and	and	CCONJ
taxlaw-12356	1219	9	the	the	DET
taxlaw-12356	1219	10	establishment	establishment	NOUN
taxlaw-12356	1219	11	clause	clause	NOUN
taxlaw-12356	1219	12	’s	’s	PART
taxlaw-12356	1219	13	history	history	NOUN
taxlaw-12356	1219	14	is	be	AUX
taxlaw-12356	1219	15	contested	contest	VERB
taxlaw-12356	1219	16	,	,	PUNCT
taxlaw-12356	1219	17	but	but	CCONJ
taxlaw-12356	1219	18	the	the	DET
taxlaw-12356	1219	19	supreme	supreme	PROPN
taxlaw-12356	1219	20	court	court	PROPN
taxlaw-12356	1219	21	has	have	AUX
taxlaw-12356	1219	22	not	not	PART
taxlaw-12356	1219	23	only	only	ADV
taxlaw-12356	1219	24	permitted	permit	VERB
taxlaw-12356	1219	25	,	,	PUNCT
taxlaw-12356	1219	26	but	but	CCONJ
taxlaw-12356	1219	27	required	require	VERB
taxlaw-12356	1219	28	the	the	DET
taxlaw-12356	1219	29	direct	direct	ADJ
taxlaw-12356	1219	30	funding	funding	NOUN
taxlaw-12356	1219	31	of	of	ADP
taxlaw-12356	1219	32	religious	religious	ADJ
taxlaw-12356	1219	33	institutions	institution	NOUN
taxlaw-12356	1219	34	.	.	PUNCT
taxlaw-12356	1220	1	that	that	SCONJ
taxlaw-12356	1220	2	“	"	PUNCT
taxlaw-12356	1220	3	interpretation	interpretation	NOUN
taxlaw-12356	1220	4	.	.	PUNCT
taxlaw-12356	1220	5	.	.	PUNCT
taxlaw-12356	1220	6	.	.	PUNCT
taxlaw-12356	1220	7	is	be	AUX
taxlaw-12356	1220	8	the	the	DET
taxlaw-12356	1220	9	supreme	supreme	ADJ
taxlaw-12356	1220	10	law	law	NOUN
taxlaw-12356	1220	11	of	of	ADP
taxlaw-12356	1220	12	the	the	DET
taxlaw-12356	1220	13	land	land	NOUN
taxlaw-12356	1220	14	.	.	PUNCT
taxlaw-12356	1221	1	”239	”239	NUM
taxlaw-12356	1221	2	accepting	accept	VERB
taxlaw-12356	1221	3	this	this	PRON
taxlaw-12356	1221	4	as	as	SCONJ
taxlaw-12356	1221	5	the	the	DET
taxlaw-12356	1221	6	law	law	NOUN
taxlaw-12356	1221	7	will	will	AUX
taxlaw-12356	1221	8	allow	allow	VERB
taxlaw-12356	1221	9	states	state	NOUN
taxlaw-12356	1221	10	that	that	PRON
taxlaw-12356	1221	11	want	want	VERB
taxlaw-12356	1221	12	to	to	PART
taxlaw-12356	1221	13	fund	fund	VERB
taxlaw-12356	1221	14	private	private	ADJ
taxlaw-12356	1221	15	schools	school	NOUN
taxlaw-12356	1221	16	—	—	PUNCT
taxlaw-12356	1221	17	secular	secular	ADJ
taxlaw-12356	1221	18	and	and	CCONJ
taxlaw-12356	1221	19	parochial	parochial	ADJ
taxlaw-12356	1221	20	—	—	PUNCT
taxlaw-12356	1221	21	to	to	PART
taxlaw-12356	1221	22	do	do	VERB
taxlaw-12356	1221	23	so	so	ADV
taxlaw-12356	1221	24	in	in	ADP
taxlaw-12356	1221	25	a	a	DET
taxlaw-12356	1221	26	way	way	NOUN
taxlaw-12356	1221	27	that	that	PRON
taxlaw-12356	1221	28	allows	allow	VERB
taxlaw-12356	1221	29	reasonable	reasonable	ADJ
taxlaw-12356	1221	30	regulation	regulation	NOUN
taxlaw-12356	1221	31	and	and	CCONJ
taxlaw-12356	1221	32	proper	proper	ADJ
taxlaw-12356	1221	33	supervision	supervision	NOUN
taxlaw-12356	1221	34	,	,	PUNCT
taxlaw-12356	1221	35	like	like	ADP
taxlaw-12356	1221	36	all	all	DET
taxlaw-12356	1221	37	governmental	governmental	ADJ
taxlaw-12356	1221	38	programs	program	NOUN
taxlaw-12356	1221	39	ought	ought	AUX
taxlaw-12356	1221	40	to	to	PART
taxlaw-12356	1221	41	.	.	PUNCT
taxlaw-12356	1222	1	2	2	X
taxlaw-12356	1222	2	.	.	X
taxlaw-12356	1222	3	no	no	DET
taxlaw-12356	1222	4	-	-	PUNCT
taxlaw-12356	1222	5	aid	aid	NOUN
taxlaw-12356	1222	6	clauses	clause	NOUN
taxlaw-12356	1222	7	no	no	DET
taxlaw-12356	1222	8	-	-	PUNCT
taxlaw-12356	1222	9	aid	aid	NOUN
taxlaw-12356	1222	10	clauses	clause	NOUN
taxlaw-12356	1222	11	purport	purport	VERB
taxlaw-12356	1222	12	to	to	PART
taxlaw-12356	1222	13	restrict	restrict	VERB
taxlaw-12356	1222	14	interactions	interaction	NOUN
taxlaw-12356	1222	15	between	between	ADP
taxlaw-12356	1222	16	the	the	DET
taxlaw-12356	1222	17	state	state	NOUN
taxlaw-12356	1222	18	and	and	CCONJ
taxlaw-12356	1222	19	religion	religion	NOUN
taxlaw-12356	1222	20	more	more	ADJ
taxlaw-12356	1222	21	than	than	ADP
taxlaw-12356	1222	22	the	the	DET
taxlaw-12356	1222	23	establishment	establishment	NOUN
taxlaw-12356	1222	24	clause	clause	NOUN
taxlaw-12356	1222	25	does.240	does.240	NOUN
taxlaw-12356	1222	26	therefore	therefore	ADV
taxlaw-12356	1222	27	,	,	PUNCT
taxlaw-12356	1222	28	even	even	ADV
taxlaw-12356	1222	29	though	though	SCONJ
taxlaw-12356	1222	30	the	the	DET
taxlaw-12356	1222	31	establishment	establishment	NOUN
taxlaw-12356	1222	32	clause	clause	NOUN
taxlaw-12356	1222	33	permits	permit	VERB
taxlaw-12356	1222	34	direct	direct	ADJ
taxlaw-12356	1222	35	funding	funding	NOUN
taxlaw-12356	1222	36	of	of	ADP
taxlaw-12356	1222	37	religious	religious	ADJ
taxlaw-12356	1222	38	schools	school	NOUN
taxlaw-12356	1222	39	,	,	PUNCT
taxlaw-12356	1222	40	it	it	PRON
taxlaw-12356	1222	41	may	may	AUX
taxlaw-12356	1222	42	still	still	ADV
taxlaw-12356	1222	43	be	be	AUX
taxlaw-12356	1222	44	argued	argue	VERB
taxlaw-12356	1222	45	that	that	SCONJ
taxlaw-12356	1222	46	state	state	NOUN
taxlaw-12356	1222	47	no	no	DET
taxlaw-12356	1222	48	-	-	PUNCT
taxlaw-12356	1222	49	aid	aid	NOUN
taxlaw-12356	1222	50	provisions	provision	NOUN
taxlaw-12356	1222	51	disallow	disallow	VERB
taxlaw-12356	1222	52	it	it	PRON
taxlaw-12356	1222	53	.	.	PUNCT
taxlaw-12356	1223	1	no	no	DET
taxlaw-12356	1223	2	-	-	PUNCT
taxlaw-12356	1223	3	aid	aid	NOUN
taxlaw-12356	1223	4	clauses	clause	NOUN
taxlaw-12356	1223	5	can	can	AUX
taxlaw-12356	1223	6	not	not	PART
taxlaw-12356	1223	7	be	be	AUX
taxlaw-12356	1223	8	the	the	DET
taxlaw-12356	1223	9	reason	reason	NOUN
taxlaw-12356	1223	10	236	236	NUM
taxlaw-12356	1223	11	trinity	trinity	NOUN
taxlaw-12356	1223	12	lutheran	lutheran	PROPN
taxlaw-12356	1223	13	church	church	PROPN
taxlaw-12356	1223	14	of	of	ADP
taxlaw-12356	1223	15	columbia	columbia	PROPN
taxlaw-12356	1223	16	,	,	PUNCT
taxlaw-12356	1223	17	inc	inc	PROPN
taxlaw-12356	1223	18	.	.	PROPN
taxlaw-12356	1224	1	v.	v.	PROPN
taxlaw-12356	1224	2	comer	comer	PROPN
taxlaw-12356	1224	3	,	,	PUNCT
taxlaw-12356	1224	4	582	582	NUM
taxlaw-12356	1224	5	u.s	u.s	PROPN
taxlaw-12356	1224	6	.	.	PROPN
taxlaw-12356	1224	7	449	449	NUM
taxlaw-12356	1224	8	,	,	PUNCT
taxlaw-12356	1224	9	455	455	NUM
taxlaw-12356	1224	10	(	(	PUNCT
taxlaw-12356	1224	11	2017	2017	NUM
taxlaw-12356	1224	12	)	)	PUNCT
taxlaw-12356	1224	13	.	.	PUNCT
taxlaw-12356	1225	1	237	237	NUM
taxlaw-12356	1226	1	i	i	PRON
taxlaw-12356	1226	2	d.	d.	PROPN
taxlaw-12356	1226	3	at	at	ADP
taxlaw-12356	1226	4	2029	2029	NUM
taxlaw-12356	1226	5	n.2	n.2	SYM
taxlaw-12356	1226	6	(	(	PUNCT
taxlaw-12356	1226	7	sotomayor	sotomayor	PROPN
taxlaw-12356	1226	8	,	,	PUNCT
taxlaw-12356	1226	9	j.	j.	PROPN
taxlaw-12356	1226	10	,	,	PUNCT
taxlaw-12356	1226	11	dissenting	dissent	VERB
taxlaw-12356	1226	12	)	)	PUNCT
taxlaw-12356	1226	13	(	(	PUNCT
taxlaw-12356	1226	14	citing	cite	VERB
taxlaw-12356	1226	15	zelman	zelman	PROPN
taxlaw-12356	1226	16	v.	v.	ADP
taxlaw-12356	1226	17	simmons	simmons	PROPN
taxlaw-12356	1226	18	-	-	PUNCT
taxlaw-12356	1226	19	harris	harris	PROPN
taxlaw-12356	1226	20	,	,	PUNCT
taxlaw-12356	1226	21	536	536	NUM
taxlaw-12356	1226	22	u.s	u.s	PROPN
taxlaw-12356	1226	23	.	.	PROPN
taxlaw-12356	1226	24	639	639	NUM
taxlaw-12356	1226	25	,	,	PUNCT
taxlaw-12356	1226	26	649	649	NUM
taxlaw-12356	1226	27	(	(	PUNCT
taxlaw-12356	1226	28	2002	2002	NUM
taxlaw-12356	1226	29	)	)	PUNCT
taxlaw-12356	1226	30	)	)	PUNCT
taxlaw-12356	1227	1	(	(	PUNCT
taxlaw-12356	1227	2	“	"	PUNCT
taxlaw-12356	1227	3	because	because	SCONJ
taxlaw-12356	1227	4	missouri	missouri	PROPN
taxlaw-12356	1227	5	decides	decide	VERB
taxlaw-12356	1227	6	which	which	DET
taxlaw-12356	1227	7	scrap	scrap	NOUN
taxlaw-12356	1227	8	tire	tire	NOUN
taxlaw-12356	1227	9	program	program	NOUN
taxlaw-12356	1227	10	applicants	applicant	NOUN
taxlaw-12356	1227	11	receive	receive	VERB
taxlaw-12356	1227	12	state	state	NOUN
taxlaw-12356	1227	13	funding	funding	NOUN
taxlaw-12356	1227	14	,	,	PUNCT
taxlaw-12356	1227	15	this	this	DET
taxlaw-12356	1227	16	case	case	NOUN
taxlaw-12356	1227	17	does	do	AUX
taxlaw-12356	1227	18	not	not	PART
taxlaw-12356	1227	19	implicate	implicate	VERB
taxlaw-12356	1227	20	a	a	DET
taxlaw-12356	1227	21	line	line	NOUN
taxlaw-12356	1227	22	of	of	ADP
taxlaw-12356	1227	23	decisions	decision	NOUN
taxlaw-12356	1227	24	about	about	ADP
taxlaw-12356	1227	25	indirect	indirect	ADJ
taxlaw-12356	1227	26	aid	aid	NOUN
taxlaw-12356	1227	27	programs	program	NOUN
taxlaw-12356	1227	28	in	in	ADP
taxlaw-12356	1227	29	which	which	PRON
taxlaw-12356	1227	30	aid	aid	NOUN
taxlaw-12356	1227	31	reaches	reach	VERB
taxlaw-12356	1227	32	religious	religious	ADJ
taxlaw-12356	1227	33	institutions	institution	NOUN
taxlaw-12356	1227	34	‘	'	PUNCT
taxlaw-12356	1227	35	only	only	ADV
taxlaw-12356	1227	36	as	as	ADP
taxlaw-12356	1227	37	a	a	DET
taxlaw-12356	1227	38	result	result	NOUN
taxlaw-12356	1227	39	of	of	ADP
taxlaw-12356	1227	40	the	the	DET
taxlaw-12356	1227	41	genuine	genuine	ADJ
taxlaw-12356	1227	42	and	and	CCONJ
taxlaw-12356	1227	43	independent	independent	ADJ
taxlaw-12356	1227	44	choices	choice	NOUN
taxlaw-12356	1227	45	of	of	ADP
taxlaw-12356	1227	46	private	private	ADJ
taxlaw-12356	1227	47	individuals	individual	NOUN
taxlaw-12356	1227	48	.	.	PUNCT
taxlaw-12356	1227	49	’	'	PUNCT
taxlaw-12356	1227	50	”	"	PUNCT
taxlaw-12356	1227	51	)	)	PUNCT
taxlaw-12356	1227	52	.	.	PUNCT
taxlaw-12356	1228	1	238	238	NUM
taxlaw-12356	1228	2	there	there	PRON
taxlaw-12356	1228	3	is	be	VERB
taxlaw-12356	1228	4	also	also	ADV
taxlaw-12356	1228	5	an	an	DET
taxlaw-12356	1228	6	argument	argument	NOUN
taxlaw-12356	1228	7	that	that	SCONJ
taxlaw-12356	1228	8	some	some	DET
taxlaw-12356	1228	9	tax	tax	NOUN
taxlaw-12356	1228	10	credit	credit	NOUN
taxlaw-12356	1228	11	systems	system	NOUN
taxlaw-12356	1228	12	in	in	ADP
taxlaw-12356	1228	13	existence	existence	NOUN
taxlaw-12356	1228	14	today	today	NOUN
taxlaw-12356	1228	15	do	do	AUX
taxlaw-12356	1228	16	not	not	PART
taxlaw-12356	1228	17	reflect	reflect	VERB
taxlaw-12356	1228	18	private	private	ADJ
taxlaw-12356	1228	19	choice	choice	NOUN
taxlaw-12356	1228	20	.	.	PUNCT
taxlaw-12356	1229	1	recall	recall	PROPN
taxlaw-12356	1229	2	carson	carson	PROPN
taxlaw-12356	1229	3	’s	’s	PART
taxlaw-12356	1229	4	language	language	NOUN
taxlaw-12356	1229	5	that	that	SCONJ
taxlaw-12356	1229	6	maine	maine	PROPN
taxlaw-12356	1229	7	’s	’s	PART
taxlaw-12356	1229	8	system	system	NOUN
taxlaw-12356	1229	9	was	be	AUX
taxlaw-12356	1229	10	“	"	PUNCT
taxlaw-12356	1229	11	neutral	neutral	ADJ
taxlaw-12356	1229	12	benefit	benefit	NOUN
taxlaw-12356	1229	13	program	program	NOUN
taxlaw-12356	1229	14	in	in	ADP
taxlaw-12356	1229	15	which	which	PRON
taxlaw-12356	1229	16	public	public	ADJ
taxlaw-12356	1229	17	funds	fund	NOUN
taxlaw-12356	1229	18	flow	flow	VERB
taxlaw-12356	1229	19	to	to	ADP
taxlaw-12356	1229	20	religious	religious	ADJ
taxlaw-12356	1229	21	organizations	organization	NOUN
taxlaw-12356	1229	22	through	through	ADP
taxlaw-12356	1229	23	the	the	DET
taxlaw-12356	1229	24	independent	independent	ADJ
taxlaw-12356	1229	25	choices	choice	NOUN
taxlaw-12356	1229	26	of	of	ADP
taxlaw-12356	1229	27	private	private	ADJ
taxlaw-12356	1229	28	benefit	benefit	NOUN
taxlaw-12356	1229	29	recipients	recipient	NOUN
taxlaw-12356	1229	30	”	"	PUNCT
taxlaw-12356	1229	31	carson	carson	PROPN
taxlaw-12356	1229	32	142	142	NUM
taxlaw-12356	1229	33	s.	s.	PROPN
taxlaw-12356	1229	34	ct	ct	PROPN
taxlaw-12356	1229	35	.	.	PUNCT
taxlaw-12356	1230	1	at	at	ADP
taxlaw-12356	1230	2	1997	1997	NUM
taxlaw-12356	1230	3	.	.	PUNCT
taxlaw-12356	1231	1	in	in	ADP
taxlaw-12356	1231	2	a	a	DET
taxlaw-12356	1231	3	system	system	NOUN
taxlaw-12356	1231	4	like	like	ADP
taxlaw-12356	1231	5	georgia	georgia	PROPN
taxlaw-12356	1231	6	’s	’s	PROPN
taxlaw-12356	1231	7	,	,	PUNCT
taxlaw-12356	1231	8	where	where	SCONJ
taxlaw-12356	1231	9	donors	donor	NOUN
taxlaw-12356	1231	10	indicate	indicate	VERB
taxlaw-12356	1231	11	the	the	DET
taxlaw-12356	1231	12	school	school	NOUN
taxlaw-12356	1231	13	to	to	PART
taxlaw-12356	1231	14	receive	receive	VERB
taxlaw-12356	1231	15	their	their	PRON
taxlaw-12356	1231	16	donations	donation	NOUN
taxlaw-12356	1231	17	,	,	PUNCT
taxlaw-12356	1231	18	the	the	DET
taxlaw-12356	1231	19	benefit	benefit	NOUN
taxlaw-12356	1231	20	recipient	recipient	NOUN
taxlaw-12356	1231	21	does	do	AUX
taxlaw-12356	1231	22	not	not	PART
taxlaw-12356	1231	23	determine	determine	VERB
taxlaw-12356	1231	24	where	where	SCONJ
taxlaw-12356	1231	25	the	the	DET
taxlaw-12356	1231	26	money	money	NOUN
taxlaw-12356	1231	27	goes	go	VERB
taxlaw-12356	1231	28	.	.	PUNCT
taxlaw-12356	1232	1	applicants	applicant	NOUN
taxlaw-12356	1232	2	must	must	AUX
taxlaw-12356	1232	3	apply	apply	VERB
taxlaw-12356	1232	4	for	for	ADP
taxlaw-12356	1232	5	tax	tax	NOUN
taxlaw-12356	1232	6	credit	credit	NOUN
taxlaw-12356	1232	7	-	-	PUNCT
taxlaw-12356	1232	8	funded	fund	VERB
taxlaw-12356	1232	9	scholarships	scholarship	NOUN
taxlaw-12356	1232	10	directly	directly	ADV
taxlaw-12356	1232	11	with	with	ADP
taxlaw-12356	1232	12	georgia	georgia	PROPN
taxlaw-12356	1232	13	private	private	ADJ
taxlaw-12356	1232	14	schools	school	NOUN
taxlaw-12356	1232	15	,	,	PUNCT
taxlaw-12356	1232	16	as	as	SCONJ
taxlaw-12356	1232	17	opposed	oppose	VERB
taxlaw-12356	1232	18	to	to	ADP
taxlaw-12356	1232	19	receiving	receive	VERB
taxlaw-12356	1232	20	the	the	DET
taxlaw-12356	1232	21	scholarship	scholarship	NOUN
taxlaw-12356	1232	22	and	and	CCONJ
taxlaw-12356	1232	23	then	then	ADV
taxlaw-12356	1232	24	choosing	choose	VERB
taxlaw-12356	1232	25	where	where	SCONJ
taxlaw-12356	1232	26	to	to	PART
taxlaw-12356	1232	27	direct	direct	VERB
taxlaw-12356	1232	28	it	it	PRON
taxlaw-12356	1232	29	.	.	PUNCT
taxlaw-12356	1233	1	schools	school	NOUN
taxlaw-12356	1233	2	receive	receive	VERB
taxlaw-12356	1233	3	the	the	DET
taxlaw-12356	1233	4	money	money	NOUN
taxlaw-12356	1233	5	from	from	ADP
taxlaw-12356	1233	6	the	the	DET
taxlaw-12356	1233	7	scholarship	scholarship	NOUN
taxlaw-12356	1233	8	organizations	organization	NOUN
taxlaw-12356	1233	9	and	and	CCONJ
taxlaw-12356	1233	10	may	may	AUX
taxlaw-12356	1233	11	allocate	allocate	VERB
taxlaw-12356	1233	12	it	it	PRON
taxlaw-12356	1233	13	to	to	ADP
taxlaw-12356	1233	14	scholarships	scholarship	NOUN
taxlaw-12356	1233	15	for	for	ADP
taxlaw-12356	1233	16	students	student	NOUN
taxlaw-12356	1233	17	,	,	PUNCT
taxlaw-12356	1233	18	unrestrained	unrestraine	VERB
taxlaw-12356	1233	19	by	by	ADP
taxlaw-12356	1233	20	wealthbased	wealthbase	VERB
taxlaw-12356	1233	21	eligibility	eligibility	NOUN
taxlaw-12356	1233	22	requirements	requirement	NOUN
taxlaw-12356	1233	23	.	.	PUNCT
taxlaw-12356	1234	1	239	239	NUM
taxlaw-12356	1234	2	cooper	cooper	PROPN
taxlaw-12356	1234	3	v.	v.	PROPN
taxlaw-12356	1234	4	aaron	aaron	PROPN
taxlaw-12356	1234	5	,	,	PUNCT
taxlaw-12356	1234	6	358	358	NUM
taxlaw-12356	1234	7	u.s	u.s	PROPN
taxlaw-12356	1234	8	.	.	PROPN
taxlaw-12356	1234	9	1	1	NUM
taxlaw-12356	1234	10	,	,	PUNCT
taxlaw-12356	1234	11	18	18	NUM
taxlaw-12356	1234	12	(	(	PUNCT
taxlaw-12356	1234	13	1958	1958	NUM
taxlaw-12356	1234	14	)	)	PUNCT
taxlaw-12356	1234	15	.	.	PUNCT
taxlaw-12356	1235	1	240	240	NUM
taxlaw-12356	1235	2	see	see	NOUN
taxlaw-12356	1235	3	,	,	PUNCT
taxlaw-12356	1235	4	e.g.	e.g.	ADV
taxlaw-12356	1235	5	,	,	PUNCT
taxlaw-12356	1235	6	carson	carson	PROPN
taxlaw-12356	1235	7	v.	v.	ADP
taxlaw-12356	1235	8	makin	makin	PROPN
taxlaw-12356	1235	9	,	,	PUNCT
taxlaw-12356	1235	10	142	142	NUM
taxlaw-12356	1235	11	s.	s.	PROPN
taxlaw-12356	1235	12	ct	ct	PROPN
taxlaw-12356	1235	13	.	.	PROPN
taxlaw-12356	1235	14	1987	1987	NUM
taxlaw-12356	1235	15	,	,	PUNCT
taxlaw-12356	1235	16	1991	1991	NUM
taxlaw-12356	1235	17	(	(	PUNCT
taxlaw-12356	1235	18	2022	2022	NUM
taxlaw-12356	1235	19	)	)	PUNCT
taxlaw-12356	1235	20	(	(	PUNCT
taxlaw-12356	1235	21	“	"	PUNCT
taxlaw-12356	1235	22	maine	maine	PROPN
taxlaw-12356	1235	23	’s	’s	PART
taxlaw-12356	1235	24	decision	decision	NOUN
taxlaw-12356	1235	25	to	to	PART
taxlaw-12356	1235	26	continue	continue	VERB
taxlaw-12356	1235	27	excluding	exclude	VERB
taxlaw-12356	1235	28	religious	religious	ADJ
taxlaw-12356	1235	29	schools	school	NOUN
taxlaw-12356	1235	30	from	from	ADP
taxlaw-12356	1235	31	its	its	PRON
taxlaw-12356	1235	32	tuition	tuition	NOUN
taxlaw-12356	1235	33	assistance	assistance	NOUN
taxlaw-12356	1235	34	program	program	NOUN
taxlaw-12356	1235	35	after	after	SCONJ
taxlaw-12356	1235	36	zelman	zelman	PROPN
taxlaw-12356	1235	37	thus	thus	ADV
taxlaw-12356	1235	38	promotes	promote	VERB
taxlaw-12356	1235	39	stricter	strict	ADJ
taxlaw-12356	1235	40	separation	separation	NOUN
taxlaw-12356	1235	41	of	of	ADP
taxlaw-12356	1235	42	church	church	NOUN
taxlaw-12356	1235	43	and	and	CCONJ
taxlaw-12356	1235	44	state	state	NOUN
taxlaw-12356	1235	45	than	than	SCONJ
taxlaw-12356	1235	46	the	the	DET
taxlaw-12356	1235	47	federal	federal	ADJ
taxlaw-12356	1235	48	constitution	constitution	NOUN
taxlaw-12356	1235	49	requires	require	VERB
taxlaw-12356	1235	50	.	.	PUNCT
taxlaw-12356	1235	51	”	"	PUNCT
taxlaw-12356	1235	52	)	)	PUNCT
taxlaw-12356	1235	53	;	;	PUNCT
taxlaw-12356	1235	54	espinoza	espinoza	PROPN
taxlaw-12356	1235	55	v.	v.	PROPN
taxlaw-12356	1235	56	mont	mont	PROPN
taxlaw-12356	1235	57	.	.	PUNCT
taxlaw-12356	1236	1	dep’t	dep’t	NOUN
taxlaw-12356	1236	2	of	of	ADP
taxlaw-12356	1236	3	revenue	revenue	NOUN
taxlaw-12356	1236	4	,	,	PUNCT
taxlaw-12356	1236	5	140	140	NUM
taxlaw-12356	1236	6	s.	s.	PROPN
taxlaw-12356	1236	7	ct	ct	PROPN
taxlaw-12356	1236	8	.	.	PROPN
taxlaw-12356	1236	9	2246	2246	NUM
taxlaw-12356	1236	10	,	,	PUNCT
taxlaw-12356	1236	11	2260	2260	NUM
taxlaw-12356	1236	12	(	(	PUNCT
taxlaw-12356	1236	13	2020	2020	NUM
taxlaw-12356	1236	14	)	)	PUNCT
taxlaw-12356	1236	15	(	(	PUNCT
taxlaw-12356	1236	16	“	"	PUNCT
taxlaw-12356	1236	17	the	the	DET
taxlaw-12356	1236	18	montana	montana	PROPN
taxlaw-12356	1236	19	supreme	supreme	PROPN
taxlaw-12356	1236	20	court	court	PROPN
taxlaw-12356	1236	21	asserted	assert	VERB
taxlaw-12356	1236	22	that	that	SCONJ
taxlaw-12356	1236	23	the	the	DET
taxlaw-12356	1236	24	no	no	DET
taxlaw-12356	1236	25	-	-	PUNCT
taxlaw-12356	1236	26	aid	aid	NOUN
taxlaw-12356	1236	27	provision	provision	NOUN
taxlaw-12356	1236	28	serves	serve	VERB
taxlaw-12356	1236	29	montana	montana	PROPN
taxlaw-12356	1236	30	's	's	PART
taxlaw-12356	1236	31	interest	interest	NOUN
taxlaw-12356	1236	32	in	in	ADP
taxlaw-12356	1236	33	separating	separate	VERB
taxlaw-12356	1236	34	church	church	NOUN
taxlaw-12356	1236	35	and	and	CCONJ
taxlaw-12356	1236	36	state	state	NOUN
taxlaw-12356	1236	37	‘	'	PUNCT
taxlaw-12356	1236	38	more	more	ADV
taxlaw-12356	1236	39	fiercely	fiercely	ADV
taxlaw-12356	1236	40	’	'	PUNCT
taxlaw-12356	1236	41	than	than	ADP
taxlaw-12356	1236	42	the	the	DET
taxlaw-12356	1236	43	federal	federal	ADJ
taxlaw-12356	1236	44	constitution	constitution	NOUN
taxlaw-12356	1236	45	.	.	PUNCT
taxlaw-12356	1236	46	”	"	PUNCT
taxlaw-12356	1236	47	)	)	PUNCT
taxlaw-12356	1236	48	.	.	PUNCT
taxlaw-12356	1237	1	2023	2023	NUM
taxlaw-12356	1237	2	]	]	PUNCT
taxlaw-12356	1237	3	the	the	DET
taxlaw-12356	1237	4	worst	bad	ADJ
taxlaw-12356	1237	5	choice	choice	NOUN
taxlaw-12356	1237	6	for	for	ADP
taxlaw-12356	1237	7	school	school	NOUN
taxlaw-12356	1237	8	choice	choice	NOUN
taxlaw-12356	1237	9	123	123	NUM
taxlaw-12356	1237	10	that	that	PRON
taxlaw-12356	1237	11	a	a	DET
taxlaw-12356	1237	12	state	state	NOUN
taxlaw-12356	1237	13	excludes	exclude	VERB
taxlaw-12356	1237	14	religious	religious	ADJ
taxlaw-12356	1237	15	schools	school	NOUN
taxlaw-12356	1237	16	from	from	ADP
taxlaw-12356	1237	17	a	a	DET
taxlaw-12356	1237	18	benefit	benefit	NOUN
taxlaw-12356	1237	19	they	they	PRON
taxlaw-12356	1237	20	would	would	AUX
taxlaw-12356	1237	21	otherwise	otherwise	ADV
taxlaw-12356	1237	22	be	be	AUX
taxlaw-12356	1237	23	qualified	qualified	ADJ
taxlaw-12356	1237	24	for	for	ADP
taxlaw-12356	1237	25	,	,	PUNCT
taxlaw-12356	1237	26	however	however	ADV
taxlaw-12356	1237	27	.	.	PUNCT
taxlaw-12356	1238	1	carson	carson	PROPN
taxlaw-12356	1238	2	held	hold	VERB
taxlaw-12356	1238	3	that	that	SCONJ
taxlaw-12356	1238	4	enforcing	enforce	VERB
taxlaw-12356	1238	5	a	a	DET
taxlaw-12356	1238	6	no	no	DET
taxlaw-12356	1238	7	-	-	PUNCT
taxlaw-12356	1238	8	aid	aid	NOUN
taxlaw-12356	1238	9	provision	provision	NOUN
taxlaw-12356	1238	10	in	in	ADP
taxlaw-12356	1238	11	this	this	DET
taxlaw-12356	1238	12	way	way	NOUN
taxlaw-12356	1238	13	violates	violate	VERB
taxlaw-12356	1238	14	free	free	ADJ
taxlaw-12356	1238	15	exercise.241	exercise.241	PROPN
taxlaw-12356	1238	16	carson	carson	PROPN
taxlaw-12356	1238	17	does	do	AUX
taxlaw-12356	1238	18	not	not	PART
taxlaw-12356	1238	19	necessarily	necessarily	ADV
taxlaw-12356	1238	20	render	render	VERB
taxlaw-12356	1238	21	all	all	DET
taxlaw-12356	1238	22	no	no	DET
taxlaw-12356	1238	23	-	-	PUNCT
taxlaw-12356	1238	24	aid	aid	NOUN
taxlaw-12356	1238	25	provisions	provision	NOUN
taxlaw-12356	1238	26	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1238	27	,	,	PUNCT
taxlaw-12356	1238	28	however	however	ADV
taxlaw-12356	1238	29	.	.	PUNCT
taxlaw-12356	1239	1	the	the	DET
taxlaw-12356	1239	2	majority	majority	NOUN
taxlaw-12356	1239	3	wrote	write	VERB
taxlaw-12356	1239	4	“	"	PUNCT
taxlaw-12356	1239	5	[	[	X
taxlaw-12356	1239	6	a]s	a]s	ADV
taxlaw-12356	1239	7	we	we	PRON
taxlaw-12356	1239	8	held	hold	VERB
taxlaw-12356	1239	9	in	in	ADP
taxlaw-12356	1239	10	espinoza	espinoza	PROPN
taxlaw-12356	1239	11	,	,	PUNCT
taxlaw-12356	1239	12	a	a	DET
taxlaw-12356	1239	13	‘	'	PUNCT
taxlaw-12356	1239	14	state	state	NOUN
taxlaw-12356	1239	15	need	need	AUX
taxlaw-12356	1239	16	not	not	PART
taxlaw-12356	1239	17	subsidize	subsidize	VERB
taxlaw-12356	1239	18	private	private	ADJ
taxlaw-12356	1239	19	education	education	NOUN
taxlaw-12356	1239	20	.	.	PUNCT
taxlaw-12356	1240	1	but	but	CCONJ
taxlaw-12356	1240	2	once	once	ADV
taxlaw-12356	1240	3	a	a	DET
taxlaw-12356	1240	4	state	state	NOUN
taxlaw-12356	1240	5	decides	decide	VERB
taxlaw-12356	1240	6	to	to	PART
taxlaw-12356	1240	7	do	do	VERB
taxlaw-12356	1240	8	so	so	ADV
taxlaw-12356	1240	9	,	,	PUNCT
taxlaw-12356	1240	10	it	it	PRON
taxlaw-12356	1240	11	can	can	AUX
taxlaw-12356	1240	12	not	not	PART
taxlaw-12356	1240	13	disqualify	disqualify	VERB
taxlaw-12356	1240	14	some	some	DET
taxlaw-12356	1240	15	private	private	ADJ
taxlaw-12356	1240	16	schools	school	NOUN
taxlaw-12356	1240	17	solely	solely	ADV
taxlaw-12356	1240	18	because	because	SCONJ
taxlaw-12356	1240	19	they	they	PRON
taxlaw-12356	1240	20	are	be	AUX
taxlaw-12356	1240	21	religious	religious	ADJ
taxlaw-12356	1240	22	.	.	PUNCT
taxlaw-12356	1241	1	’”242	’”242	NOUN
taxlaw-12356	1241	2	in	in	ADP
taxlaw-12356	1241	3	other	other	ADJ
taxlaw-12356	1241	4	words	word	NOUN
taxlaw-12356	1241	5	,	,	PUNCT
taxlaw-12356	1241	6	enforcing	enforce	VERB
taxlaw-12356	1241	7	a	a	DET
taxlaw-12356	1241	8	no	no	DET
taxlaw-12356	1241	9	-	-	PUNCT
taxlaw-12356	1241	10	aid	aid	NOUN
taxlaw-12356	1241	11	provision	provision	NOUN
taxlaw-12356	1241	12	complies	complie	NOUN
taxlaw-12356	1241	13	with	with	ADP
taxlaw-12356	1241	14	free	free	ADJ
taxlaw-12356	1241	15	exercise	exercise	NOUN
taxlaw-12356	1241	16	as	as	ADV
taxlaw-12356	1241	17	long	long	ADV
taxlaw-12356	1241	18	as	as	SCONJ
taxlaw-12356	1241	19	it	it	PRON
taxlaw-12356	1241	20	does	do	AUX
taxlaw-12356	1241	21	not	not	PART
taxlaw-12356	1241	22	end	end	VERB
taxlaw-12356	1241	23	up	up	ADP
taxlaw-12356	1241	24	requiring	require	VERB
taxlaw-12356	1241	25	excluding	exclude	VERB
taxlaw-12356	1241	26	religious	religious	ADJ
taxlaw-12356	1241	27	schools	school	NOUN
taxlaw-12356	1241	28	from	from	ADP
taxlaw-12356	1241	29	a	a	DET
taxlaw-12356	1241	30	benefit	benefit	NOUN
taxlaw-12356	1241	31	they	they	PRON
taxlaw-12356	1241	32	would	would	AUX
taxlaw-12356	1241	33	otherwise	otherwise	ADV
taxlaw-12356	1241	34	qualify	qualify	VERB
taxlaw-12356	1241	35	for	for	ADP
taxlaw-12356	1241	36	.	.	PUNCT
taxlaw-12356	1242	1	a	a	DET
taxlaw-12356	1242	2	state	state	NOUN
taxlaw-12356	1242	3	that	that	PRON
taxlaw-12356	1242	4	does	do	AUX
taxlaw-12356	1242	5	not	not	PART
taxlaw-12356	1242	6	provide	provide	VERB
taxlaw-12356	1242	7	any	any	DET
taxlaw-12356	1242	8	aid	aid	NOUN
taxlaw-12356	1242	9	to	to	ADP
taxlaw-12356	1242	10	private	private	ADJ
taxlaw-12356	1242	11	schools	school	NOUN
taxlaw-12356	1242	12	may	may	AUX
taxlaw-12356	1242	13	constitutionally	constitutionally	ADV
taxlaw-12356	1242	14	enforce	enforce	VERB
taxlaw-12356	1242	15	a	a	DET
taxlaw-12356	1242	16	noaid	noaid	ADJ
taxlaw-12356	1242	17	provision	provision	NOUN
taxlaw-12356	1242	18	.	.	PUNCT
taxlaw-12356	1243	1	we	we	PRON
taxlaw-12356	1243	2	neither	neither	CCONJ
taxlaw-12356	1243	3	support	support	VERB
taxlaw-12356	1243	4	nor	nor	CCONJ
taxlaw-12356	1243	5	discourage	discourage	VERB
taxlaw-12356	1243	6	such	such	ADJ
taxlaw-12356	1243	7	aid	aid	NOUN
taxlaw-12356	1243	8	in	in	ADP
taxlaw-12356	1243	9	this	this	DET
taxlaw-12356	1243	10	article	article	NOUN
taxlaw-12356	1243	11	:	:	PUNCT
taxlaw-12356	1243	12	we	we	PRON
taxlaw-12356	1243	13	merely	merely	ADV
taxlaw-12356	1243	14	argue	argue	VERB
taxlaw-12356	1243	15	that	that	SCONJ
taxlaw-12356	1243	16	once	once	SCONJ
taxlaw-12356	1243	17	a	a	DET
taxlaw-12356	1243	18	state	state	NOUN
taxlaw-12356	1243	19	sets	set	VERB
taxlaw-12356	1243	20	out	out	ADP
taxlaw-12356	1243	21	to	to	PART
taxlaw-12356	1243	22	aid	aid	VERB
taxlaw-12356	1243	23	private	private	ADJ
taxlaw-12356	1243	24	schools	school	NOUN
taxlaw-12356	1243	25	,	,	PUNCT
taxlaw-12356	1243	26	direct	direct	ADJ
taxlaw-12356	1243	27	aid	aid	NOUN
taxlaw-12356	1243	28	is	be	AUX
taxlaw-12356	1243	29	a	a	DET
taxlaw-12356	1243	30	better	well	ADJ
taxlaw-12356	1243	31	system	system	NOUN
taxlaw-12356	1243	32	.	.	PUNCT
taxlaw-12356	1244	1	the	the	DET
taxlaw-12356	1244	2	interpretation	interpretation	NOUN
taxlaw-12356	1244	3	of	of	ADP
taxlaw-12356	1244	4	a	a	DET
taxlaw-12356	1244	5	state	state	NOUN
taxlaw-12356	1244	6	’s	’s	PART
taxlaw-12356	1244	7	no	no	DET
taxlaw-12356	1244	8	-	-	PUNCT
taxlaw-12356	1244	9	aid	aid	NOUN
taxlaw-12356	1244	10	provision	provision	NOUN
taxlaw-12356	1244	11	is	be	AUX
taxlaw-12356	1244	12	for	for	SCONJ
taxlaw-12356	1244	13	that	that	DET
taxlaw-12356	1244	14	state	state	NOUN
taxlaw-12356	1244	15	to	to	PART
taxlaw-12356	1244	16	make	make	VERB
taxlaw-12356	1244	17	.	.	PUNCT
taxlaw-12356	1245	1	federal	federal	ADJ
taxlaw-12356	1245	2	courts	court	NOUN
taxlaw-12356	1245	3	do	do	AUX
taxlaw-12356	1245	4	not	not	PART
taxlaw-12356	1245	5	have	have	VERB
taxlaw-12356	1245	6	authority	authority	NOUN
taxlaw-12356	1245	7	to	to	PART
taxlaw-12356	1245	8	say	say	VERB
taxlaw-12356	1245	9	that	that	SCONJ
taxlaw-12356	1245	10	state	state	NOUN
taxlaw-12356	1245	11	courts	court	NOUN
taxlaw-12356	1245	12	interpreted	interpret	VERB
taxlaw-12356	1245	13	their	their	PRON
taxlaw-12356	1245	14	state	state	NOUN
taxlaw-12356	1245	15	’s	’s	PART
taxlaw-12356	1245	16	law	law	NOUN
taxlaw-12356	1245	17	incorrectly	incorrectly	ADV
taxlaw-12356	1245	18	.	.	PUNCT
taxlaw-12356	1246	1	georgia	georgia	PROPN
taxlaw-12356	1246	2	courts	court	NOUN
taxlaw-12356	1246	3	may	may	AUX
taxlaw-12356	1246	4	hold	hold	VERB
taxlaw-12356	1246	5	that	that	SCONJ
taxlaw-12356	1246	6	georgia	georgia	PROPN
taxlaw-12356	1246	7	’s	’s	PART
taxlaw-12356	1246	8	no	no	DET
taxlaw-12356	1246	9	-	-	PUNCT
taxlaw-12356	1246	10	aid	aid	NOUN
taxlaw-12356	1246	11	provision	provision	NOUN
taxlaw-12356	1246	12	permits	permit	VERB
taxlaw-12356	1246	13	tax	tax	NOUN
taxlaw-12356	1246	14	credit	credit	NOUN
taxlaw-12356	1246	15	scholarships	scholarship	NOUN
taxlaw-12356	1246	16	but	but	CCONJ
taxlaw-12356	1246	17	prohibits	prohibit	VERB
taxlaw-12356	1246	18	direct	direct	ADJ
taxlaw-12356	1246	19	funding,243	funding,243	PROPN
taxlaw-12356	1246	20	and	and	CCONJ
taxlaw-12356	1246	21	montana	montana	PROPN
taxlaw-12356	1246	22	courts	court	NOUN
taxlaw-12356	1246	23	may	may	AUX
taxlaw-12356	1246	24	hold	hold	VERB
taxlaw-12356	1246	25	that	that	SCONJ
taxlaw-12356	1246	26	montana	montana	PROPN
taxlaw-12356	1246	27	’s	’s	PART
taxlaw-12356	1246	28	no	no	DET
taxlaw-12356	1246	29	-	-	PUNCT
taxlaw-12356	1246	30	aid	aid	NOUN
taxlaw-12356	1246	31	provision	provision	NOUN
taxlaw-12356	1246	32	prohibits	prohibit	VERB
taxlaw-12356	1246	33	both.244	both.244	ADP
taxlaw-12356	1246	34	the	the	DET
taxlaw-12356	1246	35	state	state	NOUN
taxlaw-12356	1246	36	’s	’s	PART
taxlaw-12356	1246	37	no	no	DET
taxlaw-12356	1246	38	-	-	PUNCT
taxlaw-12356	1246	39	aid	aid	NOUN
taxlaw-12356	1246	40	provision	provision	NOUN
taxlaw-12356	1246	41	must	must	AUX
taxlaw-12356	1246	42	submit	submit	VERB
taxlaw-12356	1246	43	to	to	ADP
taxlaw-12356	1246	44	constitutional	constitutional	ADJ
taxlaw-12356	1246	45	requirements	requirement	NOUN
taxlaw-12356	1246	46	;	;	PUNCT
taxlaw-12356	1246	47	however	however	ADV
taxlaw-12356	1246	48	,	,	PUNCT
taxlaw-12356	1246	49	the	the	DET
taxlaw-12356	1246	50	supremacy	supremacy	NOUN
taxlaw-12356	1246	51	clause	clause	NOUN
taxlaw-12356	1246	52	requires	require	VERB
taxlaw-12356	1246	53	that	that	SCONJ
taxlaw-12356	1246	54	state	state	NOUN
taxlaw-12356	1246	55	courts	court	NOUN
taxlaw-12356	1246	56	“	"	PUNCT
taxlaw-12356	1246	57	must	must	AUX
taxlaw-12356	1246	58	not	not	PART
taxlaw-12356	1246	59	give	give	VERB
taxlaw-12356	1246	60	effect	effect	NOUN
taxlaw-12356	1246	61	to	to	ADP
taxlaw-12356	1246	62	state	state	NOUN
taxlaw-12356	1246	63	laws	law	NOUN
taxlaw-12356	1246	64	that	that	PRON
taxlaw-12356	1246	65	conflict	conflict	NOUN
taxlaw-12356	1246	66	with	with	ADP
taxlaw-12356	1246	67	federal	federal	ADJ
taxlaw-12356	1246	68	law	law	NOUN
taxlaw-12356	1246	69	.	.	PUNCT
taxlaw-12356	1247	1	”245	”245	NOUN
taxlaw-12356	1247	2	no	no	ADV
taxlaw-12356	1247	3	matter	matter	ADV
taxlaw-12356	1247	4	how	how	SCONJ
taxlaw-12356	1247	5	a	a	DET
taxlaw-12356	1247	6	state	state	NOUN
taxlaw-12356	1247	7	interprets	interpret	VERB
taxlaw-12356	1247	8	its	its	PRON
taxlaw-12356	1247	9	no	no	DET
taxlaw-12356	1247	10	-	-	PUNCT
taxlaw-12356	1247	11	aid	aid	NOUN
taxlaw-12356	1247	12	clause	clause	NOUN
taxlaw-12356	1247	13	,	,	PUNCT
taxlaw-12356	1247	14	if	if	SCONJ
taxlaw-12356	1247	15	it	it	PRON
taxlaw-12356	1247	16	requires	require	VERB
taxlaw-12356	1247	17	excluding	exclude	VERB
taxlaw-12356	1247	18	religious	religious	ADJ
taxlaw-12356	1247	19	schools	school	NOUN
taxlaw-12356	1247	20	from	from	ADP
taxlaw-12356	1247	21	a	a	DET
taxlaw-12356	1247	22	benefit	benefit	NOUN
taxlaw-12356	1247	23	they	they	PRON
taxlaw-12356	1247	24	would	would	AUX
taxlaw-12356	1247	25	otherwise	otherwise	ADV
taxlaw-12356	1247	26	qualify	qualify	VERB
taxlaw-12356	1247	27	for	for	ADP
taxlaw-12356	1247	28	if	if	SCONJ
taxlaw-12356	1247	29	they	they	PRON
taxlaw-12356	1247	30	were	be	AUX
taxlaw-12356	1247	31	secular	secular	ADJ
taxlaw-12356	1247	32	,	,	PUNCT
taxlaw-12356	1247	33	then	then	ADV
taxlaw-12356	1247	34	the	the	DET
taxlaw-12356	1247	35	no	no	DET
taxlaw-12356	1247	36	-	-	PUNCT
taxlaw-12356	1247	37	aid	aid	NOUN
taxlaw-12356	1247	38	clause	clause	NOUN
taxlaw-12356	1247	39	is	be	AUX
taxlaw-12356	1247	40	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1247	41	as	as	ADP
taxlaw-12356	1247	42	applied.246	applied.246	PROPN
taxlaw-12356	1247	43	in	in	ADP
taxlaw-12356	1247	44	short	short	ADJ
taxlaw-12356	1247	45	,	,	PUNCT
taxlaw-12356	1247	46	if	if	SCONJ
taxlaw-12356	1247	47	a	a	DET
taxlaw-12356	1247	48	state	state	NOUN
taxlaw-12356	1247	49	’s	’s	PART
taxlaw-12356	1247	50	no	no	DET
taxlaw-12356	1247	51	-	-	PUNCT
taxlaw-12356	1247	52	aid	aid	NOUN
taxlaw-12356	1247	53	provision	provision	NOUN
taxlaw-12356	1247	54	prevents	prevent	VERB
taxlaw-12356	1247	55	it	it	PRON
taxlaw-12356	1247	56	from	from	ADP
taxlaw-12356	1247	57	directly	directly	ADV
taxlaw-12356	1247	58	funding	fund	VERB
taxlaw-12356	1247	59	religious	religious	ADJ
taxlaw-12356	1247	60	schools	school	NOUN
taxlaw-12356	1247	61	,	,	PUNCT
taxlaw-12356	1247	62	it	it	PRON
taxlaw-12356	1247	63	is	be	AUX
taxlaw-12356	1247	64	not	not	PART
taxlaw-12356	1247	65	inherently	inherently	ADV
taxlaw-12356	1247	66	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1247	67	,	,	PUNCT
taxlaw-12356	1247	68	so	so	ADV
taxlaw-12356	1247	69	long	long	ADV
taxlaw-12356	1247	70	as	as	SCONJ
taxlaw-12356	1247	71	the	the	DET
taxlaw-12356	1247	72	state	state	NOUN
taxlaw-12356	1247	73	responds	respond	VERB
taxlaw-12356	1247	74	to	to	ADP
taxlaw-12356	1247	75	that	that	DET
taxlaw-12356	1247	76	interpretation	interpretation	NOUN
taxlaw-12356	1247	77	by	by	ADP
taxlaw-12356	1247	78	not	not	PART
taxlaw-12356	1247	79	funding	fund	VERB
taxlaw-12356	1247	80	private	private	ADJ
taxlaw-12356	1247	81	education	education	NOUN
taxlaw-12356	1247	82	at	at	ADP
taxlaw-12356	1247	83	all.247	all.247	PROPN
taxlaw-12356	1247	84	if	if	SCONJ
taxlaw-12356	1247	85	that	that	DET
taxlaw-12356	1247	86	state	state	NOUN
taxlaw-12356	1247	87	provides	provide	VERB
taxlaw-12356	1247	88	aid	aid	NOUN
taxlaw-12356	1247	89	to	to	ADP
taxlaw-12356	1247	90	private	private	ADJ
taxlaw-12356	1247	91	schools	school	NOUN
taxlaw-12356	1247	92	,	,	PUNCT
taxlaw-12356	1247	93	however	however	ADV
taxlaw-12356	1247	94	,	,	PUNCT
taxlaw-12356	1247	95	and	and	CCONJ
taxlaw-12356	1247	96	relies	rely	VERB
taxlaw-12356	1247	97	on	on	ADP
taxlaw-12356	1247	98	its	its	PRON
taxlaw-12356	1247	99	no	no	DET
taxlaw-12356	1247	100	-	-	PUNCT
taxlaw-12356	1247	101	aid	aid	NOUN
taxlaw-12356	1247	102	provision	provision	NOUN
taxlaw-12356	1247	103	to	to	PART
taxlaw-12356	1247	104	deny	deny	VERB
taxlaw-12356	1247	105	that	that	DET
taxlaw-12356	1247	106	aid	aid	NOUN
taxlaw-12356	1247	107	to	to	ADP
taxlaw-12356	1247	108	religious	religious	ADJ
taxlaw-12356	1247	109	private	private	ADJ
taxlaw-12356	1247	110	schools	school	NOUN
taxlaw-12356	1247	111	,	,	PUNCT
taxlaw-12356	1247	112	the	the	DET
taxlaw-12356	1247	113	no	no	DET
taxlaw-12356	1247	114	-	-	PUNCT
taxlaw-12356	1247	115	aid	aid	NOUN
taxlaw-12356	1247	116	provision	provision	NOUN
taxlaw-12356	1247	117	can	can	AUX
taxlaw-12356	1247	118	not	not	PART
taxlaw-12356	1247	119	stand	stand	VERB
taxlaw-12356	1247	120	under	under	ADP
taxlaw-12356	1247	121	free	free	ADJ
taxlaw-12356	1247	122	exercise	exercise	NOUN
taxlaw-12356	1247	123	.	.	PUNCT
taxlaw-12356	1248	1	the	the	DET
taxlaw-12356	1248	2	argument	argument	NOUN
taxlaw-12356	1248	3	that	that	SCONJ
taxlaw-12356	1248	4	no	no	DET
taxlaw-12356	1248	5	-	-	PUNCT
taxlaw-12356	1248	6	aid	aid	NOUN
taxlaw-12356	1248	7	provisions	provision	NOUN
taxlaw-12356	1248	8	prevent	prevent	VERB
taxlaw-12356	1248	9	direct	direct	ADJ
taxlaw-12356	1248	10	funding	funding	NOUN
taxlaw-12356	1248	11	can	can	AUX
taxlaw-12356	1248	12	only	only	ADV
taxlaw-12356	1248	13	be	be	AUX
taxlaw-12356	1248	14	used	use	VERB
taxlaw-12356	1248	15	by	by	ADP
taxlaw-12356	1248	16	states	state	NOUN
taxlaw-12356	1248	17	that	that	PRON
taxlaw-12356	1248	18	do	do	AUX
taxlaw-12356	1248	19	not	not	PART
taxlaw-12356	1248	20	provide	provide	VERB
taxlaw-12356	1248	21	aid	aid	NOUN
taxlaw-12356	1248	22	to	to	ADP
taxlaw-12356	1248	23	private	private	ADJ
taxlaw-12356	1248	24	schools	school	NOUN
taxlaw-12356	1248	25	at	at	ADV
taxlaw-12356	1248	26	all	all	ADV
taxlaw-12356	1248	27	,	,	PUNCT
taxlaw-12356	1248	28	in	in	ADP
taxlaw-12356	1248	29	which	which	DET
taxlaw-12356	1248	30	case	case	NOUN
taxlaw-12356	1248	31	,	,	PUNCT
taxlaw-12356	1248	32	the	the	DET
taxlaw-12356	1248	33	no	no	DET
taxlaw-12356	1248	34	-	-	PUNCT
taxlaw-12356	1248	35	aid	aid	NOUN
taxlaw-12356	1248	36	provision	provision	NOUN
taxlaw-12356	1248	37	does	do	AUX
taxlaw-12356	1248	38	not	not	PART
taxlaw-12356	1248	39	do	do	VERB
taxlaw-12356	1248	40	much	much	ADJ
taxlaw-12356	1248	41	work	work	NOUN
taxlaw-12356	1248	42	,	,	PUNCT
taxlaw-12356	1248	43	at	at	ADP
taxlaw-12356	1248	44	least	least	ADJ
taxlaw-12356	1248	45	in	in	ADP
taxlaw-12356	1248	46	the	the	DET
taxlaw-12356	1248	47	area	area	NOUN
taxlaw-12356	1248	48	of	of	ADP
taxlaw-12356	1248	49	education	education	NOUN
taxlaw-12356	1248	50	.	.	PUNCT
taxlaw-12356	1249	1	as	as	ADV
taxlaw-12356	1249	2	soon	soon	ADV
taxlaw-12356	1249	3	as	as	SCONJ
taxlaw-12356	1249	4	a	a	DET
taxlaw-12356	1249	5	state	state	NOUN
taxlaw-12356	1249	6	relies	rely	VERB
taxlaw-12356	1249	7	on	on	ADP
taxlaw-12356	1249	8	its	its	PRON
taxlaw-12356	1249	9	no	no	DET
taxlaw-12356	1249	10	-	-	PUNCT
taxlaw-12356	1249	11	aid	aid	NOUN
taxlaw-12356	1249	12	provision	provision	NOUN
taxlaw-12356	1249	13	to	to	PART
taxlaw-12356	1249	14	actually	actually	ADV
taxlaw-12356	1249	15	single	single	VERB
taxlaw-12356	1249	16	out	out	ADP
taxlaw-12356	1249	17	religious	religious	ADJ
taxlaw-12356	1249	18	schools	school	NOUN
taxlaw-12356	1249	19	,	,	PUNCT
taxlaw-12356	1249	20	however	however	ADV
taxlaw-12356	1249	21	,	,	PUNCT
taxlaw-12356	1249	22	the	the	DET
taxlaw-12356	1249	23	provision	provision	NOUN
taxlaw-12356	1249	24	is	be	AUX
taxlaw-12356	1249	25	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1249	26	and	and	CCONJ
taxlaw-12356	1249	27	can	can	AUX
taxlaw-12356	1249	28	not	not	PART
taxlaw-12356	1249	29	be	be	AUX
taxlaw-12356	1249	30	enforced	enforce	VERB
taxlaw-12356	1249	31	.	.	PUNCT
taxlaw-12356	1250	1	the	the	DET
taxlaw-12356	1250	2	argument	argument	NOUN
taxlaw-12356	1250	3	that	that	SCONJ
taxlaw-12356	1250	4	no	no	DET
taxlaw-12356	1250	5	-	-	PUNCT
taxlaw-12356	1250	6	aid	aid	NOUN
taxlaw-12356	1250	7	241	241	NUM
taxlaw-12356	1250	8	see	see	VERB
taxlaw-12356	1250	9	carson	carson	PROPN
taxlaw-12356	1250	10	,	,	PUNCT
taxlaw-12356	1250	11	142	142	NUM
taxlaw-12356	1250	12	s.	s.	PROPN
taxlaw-12356	1250	13	ct	ct	PROPN
taxlaw-12356	1250	14	.	.	PUNCT
taxlaw-12356	1250	15	at	at	ADP
taxlaw-12356	1250	16	2002	2002	NUM
taxlaw-12356	1250	17	.	.	PUNCT
taxlaw-12356	1251	1	242	242	NUM
taxlaw-12356	1252	1	i	i	PRON
taxlaw-12356	1252	2	d.	d.	PROPN
taxlaw-12356	1252	3	at	at	ADP
taxlaw-12356	1252	4	2200	2200	NUM
taxlaw-12356	1252	5	(	(	PUNCT
taxlaw-12356	1252	6	citing	cite	VERB
taxlaw-12356	1252	7	espinoza	espinoza	PROPN
taxlaw-12356	1252	8	,	,	PUNCT
taxlaw-12356	1252	9	140	140	NUM
taxlaw-12356	1252	10	s.	s.	PROPN
taxlaw-12356	1252	11	ct	ct	PROPN
taxlaw-12356	1252	12	.	.	PUNCT
taxlaw-12356	1253	1	at	at	ADP
taxlaw-12356	1253	2	2261	2261	NUM
taxlaw-12356	1253	3	)	)	PUNCT
taxlaw-12356	1253	4	.	.	PUNCT
taxlaw-12356	1254	1	243	243	NUM
taxlaw-12356	1254	2	see	see	VERB
taxlaw-12356	1254	3	gaddy	gaddy	PROPN
taxlaw-12356	1254	4	v.	v.	PROPN
taxlaw-12356	1254	5	ga	ga	PROPN
taxlaw-12356	1254	6	.	.	PROPN
taxlaw-12356	1254	7	dep’t	dep’t	PROPN
taxlaw-12356	1254	8	of	of	ADP
taxlaw-12356	1254	9	revenue	revenue	NOUN
taxlaw-12356	1254	10	,	,	PUNCT
taxlaw-12356	1254	11	802	802	NUM
taxlaw-12356	1254	12	s.e.2d	s.e.2d	X
taxlaw-12356	1254	13	225	225	NUM
taxlaw-12356	1254	14	(	(	PUNCT
taxlaw-12356	1254	15	2017	2017	NUM
taxlaw-12356	1254	16	)	)	PUNCT
taxlaw-12356	1254	17	.	.	PUNCT
taxlaw-12356	1255	1	244	244	NUM
taxlaw-12356	1255	2	before	before	ADP
taxlaw-12356	1255	3	espinoza	espinoza	PROPN
taxlaw-12356	1255	4	,	,	PUNCT
taxlaw-12356	1255	5	this	this	PRON
taxlaw-12356	1255	6	was	be	AUX
taxlaw-12356	1255	7	the	the	DET
taxlaw-12356	1255	8	montana	montana	PROPN
taxlaw-12356	1255	9	supreme	supreme	PROPN
taxlaw-12356	1255	10	court	court	PROPN
taxlaw-12356	1255	11	’s	’s	PART
taxlaw-12356	1255	12	interpretation	interpretation	NOUN
taxlaw-12356	1255	13	of	of	ADP
taxlaw-12356	1255	14	montana	montana	PROPN
taxlaw-12356	1255	15	’s	’s	PART
taxlaw-12356	1255	16	no	no	DET
taxlaw-12356	1255	17	-	-	PUNCT
taxlaw-12356	1255	18	aid	aid	NOUN
taxlaw-12356	1255	19	clause	clause	NOUN
taxlaw-12356	1255	20	.	.	PUNCT
taxlaw-12356	1256	1	espinoza	espinoza	PROPN
taxlaw-12356	1256	2	,	,	PUNCT
taxlaw-12356	1256	3	140	140	NUM
taxlaw-12356	1256	4	s.	s.	PROPN
taxlaw-12356	1256	5	ct	ct	PROPN
taxlaw-12356	1256	6	.	.	PUNCT
taxlaw-12356	1257	1	at	at	ADP
taxlaw-12356	1257	2	2251	2251	NUM
taxlaw-12356	1257	3	(	(	PUNCT
taxlaw-12356	1257	4	“	"	PUNCT
taxlaw-12356	1257	5	[	[	X
taxlaw-12356	1257	6	t]he	t]he	X
taxlaw-12356	1257	7	montana	montana	PROPN
taxlaw-12356	1257	8	supreme	supreme	PROPN
taxlaw-12356	1257	9	court	court	PROPN
taxlaw-12356	1257	10	struck	strike	VERB
taxlaw-12356	1257	11	down	down	ADP
taxlaw-12356	1257	12	the	the	DET
taxlaw-12356	1257	13	program	program	NOUN
taxlaw-12356	1258	1	[	[	X
taxlaw-12356	1258	2	of	of	ADP
taxlaw-12356	1258	3	tax	tax	NOUN
taxlaw-12356	1258	4	-	-	PUNCT
taxlaw-12356	1258	5	credit	credit	NOUN
taxlaw-12356	1258	6	funded	fund	VERB
taxlaw-12356	1258	7	scholarships	scholarship	NOUN
taxlaw-12356	1258	8	,	,	PUNCT
taxlaw-12356	1258	9	relying	rely	VERB
taxlaw-12356	1258	10	]	]	PUNCT
taxlaw-12356	1258	11	on	on	ADP
taxlaw-12356	1258	12	the	the	DET
taxlaw-12356	1258	13	‘	'	PUNCT
taxlaw-12356	1258	14	no	no	DET
taxlaw-12356	1258	15	-	-	PUNCT
taxlaw-12356	1258	16	aid	aid	NOUN
taxlaw-12356	1258	17	’	'	PUNCT
taxlaw-12356	1258	18	provision	provision	NOUN
taxlaw-12356	1258	19	of	of	ADP
taxlaw-12356	1258	20	the	the	DET
taxlaw-12356	1258	21	state	state	NOUN
taxlaw-12356	1258	22	constitution	constitution	NOUN
taxlaw-12356	1258	23	.	.	PUNCT
taxlaw-12356	1258	24	.	.	PUNCT
taxlaw-12356	1258	25	.	.	PUNCT
taxlaw-12356	1259	1	.	.	PUNCT
taxlaw-12356	1259	2	”	"	PUNCT
taxlaw-12356	1259	3	)	)	PUNCT
taxlaw-12356	1260	1	.	.	PUNCT
taxlaw-12356	1261	1	245	245	NUM
taxlaw-12356	1261	2	armstrong	armstrong	PROPN
taxlaw-12356	1261	3	v.	v.	ADP
taxlaw-12356	1261	4	exceptional	exceptional	ADJ
taxlaw-12356	1261	5	child	child	PROPN
taxlaw-12356	1261	6	ctr	ctr	PROPN
taxlaw-12356	1261	7	.	.	PROPN
taxlaw-12356	1261	8	,	,	PUNCT
taxlaw-12356	1261	9	inc	inc	PROPN
taxlaw-12356	1261	10	.	.	PROPN
taxlaw-12356	1261	11	,	,	PUNCT
taxlaw-12356	1261	12	575	575	NUM
taxlaw-12356	1261	13	u.s	u.s	PROPN
taxlaw-12356	1261	14	.	.	PROPN
taxlaw-12356	1261	15	320	320	NUM
taxlaw-12356	1261	16	,	,	PUNCT
taxlaw-12356	1261	17	324	324	NUM
taxlaw-12356	1261	18	(	(	PUNCT
taxlaw-12356	1261	19	2015	2015	NUM
taxlaw-12356	1261	20	)	)	PUNCT
taxlaw-12356	1261	21	(	(	PUNCT
taxlaw-12356	1261	22	quoted	quote	VERB
taxlaw-12356	1261	23	by	by	ADP
taxlaw-12356	1261	24	espinoza	espinoza	PROPN
taxlaw-12356	1261	25	,	,	PUNCT
taxlaw-12356	1261	26	140	140	NUM
taxlaw-12356	1261	27	s.	s.	PROPN
taxlaw-12356	1261	28	ct	ct	PROPN
taxlaw-12356	1261	29	.	.	PUNCT
taxlaw-12356	1261	30	at	at	ADP
taxlaw-12356	1261	31	2262	2262	NUM
taxlaw-12356	1261	32	)	)	PUNCT
taxlaw-12356	1261	33	.	.	PUNCT
taxlaw-12356	1262	1	246	246	NUM
taxlaw-12356	1262	2	see	see	VERB
taxlaw-12356	1262	3	carson	carson	PROPN
taxlaw-12356	1262	4	,	,	PUNCT
taxlaw-12356	1262	5	142	142	NUM
taxlaw-12356	1262	6	s.	s.	PROPN
taxlaw-12356	1262	7	ct	ct	PROPN
taxlaw-12356	1262	8	.	.	PUNCT
taxlaw-12356	1263	1	at	at	ADP
taxlaw-12356	1263	2	1998	1998	NUM
taxlaw-12356	1263	3	(	(	PUNCT
taxlaw-12356	1263	4	“	"	PUNCT
taxlaw-12356	1263	5	the	the	DET
taxlaw-12356	1263	6	state	state	NOUN
taxlaw-12356	1263	7	pays	pay	VERB
taxlaw-12356	1263	8	tuition	tuition	NOUN
taxlaw-12356	1263	9	for	for	ADP
taxlaw-12356	1263	10	certain	certain	ADJ
taxlaw-12356	1263	11	students	student	NOUN
taxlaw-12356	1263	12	at	at	ADP
taxlaw-12356	1263	13	private	private	ADJ
taxlaw-12356	1263	14	schools	school	NOUN
taxlaw-12356	1263	15	—	—	PUNCT
taxlaw-12356	1263	16	so	so	ADV
taxlaw-12356	1263	17	long	long	ADV
taxlaw-12356	1263	18	as	as	SCONJ
taxlaw-12356	1263	19	the	the	DET
taxlaw-12356	1263	20	schools	school	NOUN
taxlaw-12356	1263	21	are	be	AUX
taxlaw-12356	1263	22	not	not	PART
taxlaw-12356	1263	23	religious	religious	ADJ
taxlaw-12356	1263	24	.	.	PUNCT
taxlaw-12356	1264	1	that	that	PRON
taxlaw-12356	1264	2	is	be	AUX
taxlaw-12356	1264	3	discrimination	discrimination	NOUN
taxlaw-12356	1264	4	against	against	ADP
taxlaw-12356	1264	5	religion	religion	NOUN
taxlaw-12356	1264	6	.	.	PUNCT
taxlaw-12356	1264	7	”	"	PUNCT
taxlaw-12356	1264	8	)	)	PUNCT
taxlaw-12356	1265	1	;	;	PUNCT
taxlaw-12356	1265	2	espinoza	espinoza	PROPN
taxlaw-12356	1265	3	,	,	PUNCT
taxlaw-12356	1265	4	140	140	NUM
taxlaw-12356	1265	5	s.	s.	PROPN
taxlaw-12356	1265	6	ct	ct	PROPN
taxlaw-12356	1265	7	.	.	PUNCT
taxlaw-12356	1266	1	at	at	ADP
taxlaw-12356	1266	2	2260	2260	NUM
taxlaw-12356	1266	3	.	.	PUNCT
taxlaw-12356	1267	1	247	247	NUM
taxlaw-12356	1267	2	note	note	NOUN
taxlaw-12356	1267	3	that	that	SCONJ
taxlaw-12356	1267	4	if	if	SCONJ
taxlaw-12356	1267	5	a	a	DET
taxlaw-12356	1267	6	state	state	NOUN
taxlaw-12356	1267	7	already	already	ADV
taxlaw-12356	1267	8	operates	operate	VERB
taxlaw-12356	1267	9	a	a	DET
taxlaw-12356	1267	10	system	system	NOUN
taxlaw-12356	1267	11	of	of	ADP
taxlaw-12356	1267	12	aid	aid	NOUN
taxlaw-12356	1267	13	for	for	ADP
taxlaw-12356	1267	14	private	private	ADJ
taxlaw-12356	1267	15	schools	school	NOUN
taxlaw-12356	1267	16	but	but	CCONJ
taxlaw-12356	1267	17	excludes	exclude	VERB
taxlaw-12356	1267	18	religious	religious	ADJ
taxlaw-12356	1267	19	ones	one	NOUN
taxlaw-12356	1267	20	,	,	PUNCT
taxlaw-12356	1267	21	its	its	PRON
taxlaw-12356	1267	22	courts	court	NOUN
taxlaw-12356	1267	23	must	must	AUX
taxlaw-12356	1267	24	order	order	VERB
taxlaw-12356	1267	25	the	the	DET
taxlaw-12356	1267	26	inclusion	inclusion	NOUN
taxlaw-12356	1267	27	of	of	ADP
taxlaw-12356	1267	28	religious	religious	ADJ
taxlaw-12356	1267	29	schools	school	NOUN
taxlaw-12356	1267	30	if	if	SCONJ
taxlaw-12356	1267	31	a	a	DET
taxlaw-12356	1267	32	free	free	ADJ
taxlaw-12356	1267	33	exercise	exercise	NOUN
taxlaw-12356	1267	34	challenge	challenge	NOUN
taxlaw-12356	1267	35	is	be	AUX
taxlaw-12356	1267	36	brought	bring	VERB
taxlaw-12356	1267	37	.	.	PUNCT
taxlaw-12356	1268	1	the	the	DET
taxlaw-12356	1268	2	legislature	legislature	NOUN
taxlaw-12356	1268	3	can	can	AUX
taxlaw-12356	1268	4	terminate	terminate	VERB
taxlaw-12356	1268	5	the	the	DET
taxlaw-12356	1268	6	entire	entire	ADJ
taxlaw-12356	1268	7	program	program	NOUN
taxlaw-12356	1268	8	,	,	PUNCT
taxlaw-12356	1268	9	but	but	CCONJ
taxlaw-12356	1268	10	state	state	NOUN
taxlaw-12356	1268	11	courts	court	NOUN
taxlaw-12356	1268	12	can	can	AUX
taxlaw-12356	1268	13	not	not	PART
taxlaw-12356	1268	14	respond	respond	VERB
taxlaw-12356	1268	15	to	to	ADP
taxlaw-12356	1268	16	a	a	DET
taxlaw-12356	1268	17	challenge	challenge	NOUN
taxlaw-12356	1268	18	of	of	ADP
taxlaw-12356	1268	19	a	a	DET
taxlaw-12356	1268	20	no	no	DET
taxlaw-12356	1268	21	-	-	PUNCT
taxlaw-12356	1268	22	aid	aid	NOUN
taxlaw-12356	1268	23	clause	clause	NOUN
taxlaw-12356	1268	24	by	by	ADP
taxlaw-12356	1268	25	ending	end	VERB
taxlaw-12356	1268	26	all	all	DET
taxlaw-12356	1268	27	private	private	ADJ
taxlaw-12356	1268	28	school	school	NOUN
taxlaw-12356	1268	29	aid	aid	NOUN
taxlaw-12356	1268	30	.	.	PUNCT
taxlaw-12356	1269	1	see	see	VERB
taxlaw-12356	1269	2	espinoza	espinoza	PROPN
taxlaw-12356	1269	3	,	,	PUNCT
taxlaw-12356	1269	4	140	140	NUM
taxlaw-12356	1269	5	s.	s.	PROPN
taxlaw-12356	1269	6	ct	ct	PROPN
taxlaw-12356	1269	7	at	at	ADP
taxlaw-12356	1269	8	2246	2246	NUM
taxlaw-12356	1269	9	.	.	PUNCT
taxlaw-12356	1270	1	columbia	columbia	PROPN
taxlaw-12356	1270	2	journal	journal	PROPN
taxlaw-12356	1270	3	of	of	ADP
taxlaw-12356	1270	4	tax	tax	NOUN
taxlaw-12356	1270	5	law	law	NOUN
taxlaw-12356	1271	1	[	[	X
taxlaw-12356	1271	2	vol	vol	NOUN
taxlaw-12356	1271	3	:	:	PUNCT
taxlaw-12356	1271	4	15:1	15:1	NUM
taxlaw-12356	1271	5	124	124	NUM
taxlaw-12356	1271	6	provisions	provision	NOUN
taxlaw-12356	1271	7	prevent	prevent	VERB
taxlaw-12356	1271	8	states	state	NOUN
taxlaw-12356	1271	9	from	from	ADP
taxlaw-12356	1271	10	directly	directly	ADV
taxlaw-12356	1271	11	funding	fund	VERB
taxlaw-12356	1271	12	religious	religious	ADJ
taxlaw-12356	1271	13	schools	school	NOUN
taxlaw-12356	1271	14	is	be	AUX
taxlaw-12356	1271	15	thus	thus	ADV
taxlaw-12356	1271	16	valid	valid	ADJ
taxlaw-12356	1271	17	only	only	ADV
taxlaw-12356	1271	18	in	in	ADP
taxlaw-12356	1271	19	narrow	narrow	ADJ
taxlaw-12356	1271	20	circumstances	circumstance	NOUN
taxlaw-12356	1271	21	:	:	PUNCT
taxlaw-12356	1271	22	where	where	SCONJ
taxlaw-12356	1271	23	the	the	DET
taxlaw-12356	1271	24	state	state	NOUN
taxlaw-12356	1271	25	funds	fund	VERB
taxlaw-12356	1271	26	no	no	DET
taxlaw-12356	1271	27	private	private	ADJ
taxlaw-12356	1271	28	schools	school	NOUN
taxlaw-12356	1271	29	at	at	ADP
taxlaw-12356	1271	30	all.248	all.248	PROPN
taxlaw-12356	1271	31	states	state	NOUN
taxlaw-12356	1271	32	were	be	AUX
taxlaw-12356	1271	33	not	not	PART
taxlaw-12356	1271	34	unreasonable	unreasonable	ADJ
taxlaw-12356	1271	35	in	in	ADP
taxlaw-12356	1271	36	believing	believe	VERB
taxlaw-12356	1271	37	that	that	SCONJ
taxlaw-12356	1271	38	there	there	PRON
taxlaw-12356	1271	39	were	be	VERB
taxlaw-12356	1271	40	legal	legal	ADJ
taxlaw-12356	1271	41	barriers	barrier	NOUN
taxlaw-12356	1271	42	to	to	ADP
taxlaw-12356	1271	43	their	their	PRON
taxlaw-12356	1271	44	direct	direct	ADJ
taxlaw-12356	1271	45	funding	funding	NOUN
taxlaw-12356	1271	46	of	of	ADP
taxlaw-12356	1271	47	religious	religious	ADJ
taxlaw-12356	1271	48	schools	school	NOUN
taxlaw-12356	1271	49	.	.	PUNCT
taxlaw-12356	1272	1	in	in	ADP
taxlaw-12356	1272	2	1995	1995	NUM
taxlaw-12356	1272	3	,	,	PUNCT
taxlaw-12356	1272	4	justice	justice	PROPN
taxlaw-12356	1272	5	thomas	thomas	PROPN
taxlaw-12356	1272	6	famously	famously	ADV
taxlaw-12356	1272	7	described	describe	VERB
taxlaw-12356	1272	8	the	the	DET
taxlaw-12356	1272	9	supreme	supreme	PROPN
taxlaw-12356	1272	10	court	court	PROPN
taxlaw-12356	1272	11	’s	’s	PART
taxlaw-12356	1272	12	establishment	establishment	NOUN
taxlaw-12356	1272	13	clause	clause	NOUN
taxlaw-12356	1272	14	jurisprudence	jurisprudence	NOUN
taxlaw-12356	1272	15	as	as	ADP
taxlaw-12356	1272	16	being	be	AUX
taxlaw-12356	1272	17	“	"	PUNCT
taxlaw-12356	1272	18	in	in	ADP
taxlaw-12356	1272	19	hopeless	hopeless	ADJ
taxlaw-12356	1272	20	disarray	disarray	NOUN
taxlaw-12356	1272	21	.	.	PUNCT
taxlaw-12356	1272	22	”249	”249	PUNCT
taxlaw-12356	1273	1	the	the	DET
taxlaw-12356	1273	2	court	court	NOUN
taxlaw-12356	1273	3	has	have	AUX
taxlaw-12356	1273	4	recently	recently	ADV
taxlaw-12356	1273	5	taken	take	VERB
taxlaw-12356	1273	6	some	some	DET
taxlaw-12356	1273	7	opportunities	opportunity	NOUN
taxlaw-12356	1273	8	to	to	PART
taxlaw-12356	1273	9	clarify	clarify	VERB
taxlaw-12356	1273	10	it	it	PRON
taxlaw-12356	1273	11	,	,	PUNCT
taxlaw-12356	1273	12	though	though	ADV
taxlaw-12356	1273	13	,	,	PUNCT
taxlaw-12356	1273	14	and	and	CCONJ
taxlaw-12356	1273	15	it	it	PRON
taxlaw-12356	1273	16	is	be	AUX
taxlaw-12356	1273	17	clear	clear	ADJ
taxlaw-12356	1273	18	from	from	ADP
taxlaw-12356	1273	19	those	those	DET
taxlaw-12356	1273	20	decisions	decision	NOUN
taxlaw-12356	1273	21	that	that	PRON
taxlaw-12356	1273	22	the	the	DET
taxlaw-12356	1273	23	establishment	establishment	NOUN
taxlaw-12356	1273	24	clause	clause	NOUN
taxlaw-12356	1273	25	does	do	AUX
taxlaw-12356	1273	26	not	not	PART
taxlaw-12356	1273	27	forbid	forbid	VERB
taxlaw-12356	1273	28	direct	direct	ADJ
taxlaw-12356	1273	29	funding	funding	NOUN
taxlaw-12356	1273	30	,	,	PUNCT
taxlaw-12356	1273	31	and	and	CCONJ
taxlaw-12356	1273	32	that	that	SCONJ
taxlaw-12356	1273	33	no	no	DET
taxlaw-12356	1273	34	-	-	PUNCT
taxlaw-12356	1273	35	aid	aid	NOUN
taxlaw-12356	1273	36	provisions	provision	NOUN
taxlaw-12356	1273	37	can	can	AUX
taxlaw-12356	1273	38	not	not	PART
taxlaw-12356	1273	39	justify	justify	VERB
taxlaw-12356	1273	40	funding	fund	VERB
taxlaw-12356	1273	41	only	only	ADV
taxlaw-12356	1273	42	nonreligious	nonreligious	ADJ
taxlaw-12356	1273	43	private	private	ADJ
taxlaw-12356	1273	44	schools	school	NOUN
taxlaw-12356	1273	45	.	.	PUNCT
taxlaw-12356	1274	1	3	3	X
taxlaw-12356	1274	2	.	.	X
taxlaw-12356	1274	3	other	other	ADJ
taxlaw-12356	1274	4	state	state	NOUN
taxlaw-12356	1274	5	constitutional	constitutional	ADJ
taxlaw-12356	1274	6	issues	issue	NOUN
taxlaw-12356	1274	7	state	state	NOUN
taxlaw-12356	1274	8	constitutions	constitution	NOUN
taxlaw-12356	1274	9	may	may	AUX
taxlaw-12356	1274	10	pose	pose	VERB
taxlaw-12356	1274	11	other	other	ADJ
taxlaw-12356	1274	12	obstacles	obstacle	NOUN
taxlaw-12356	1274	13	to	to	ADP
taxlaw-12356	1274	14	direct	direct	ADJ
taxlaw-12356	1274	15	vouchers	voucher	NOUN
taxlaw-12356	1274	16	.	.	PUNCT
taxlaw-12356	1275	1	in	in	ADP
taxlaw-12356	1275	2	some	some	DET
taxlaw-12356	1275	3	cases	case	NOUN
taxlaw-12356	1275	4	,	,	PUNCT
taxlaw-12356	1275	5	state	state	NOUN
taxlaw-12356	1275	6	provisions	provision	NOUN
taxlaw-12356	1275	7	that	that	PRON
taxlaw-12356	1275	8	are	be	AUX
taxlaw-12356	1275	9	perceived	perceive	VERB
taxlaw-12356	1275	10	as	as	ADP
taxlaw-12356	1275	11	preventing	prevent	VERB
taxlaw-12356	1275	12	direct	direct	ADJ
taxlaw-12356	1275	13	vouchers	voucher	NOUN
taxlaw-12356	1275	14	may	may	AUX
taxlaw-12356	1275	15	not	not	PART
taxlaw-12356	1275	16	do	do	VERB
taxlaw-12356	1275	17	so	so	ADV
taxlaw-12356	1275	18	in	in	ADP
taxlaw-12356	1275	19	fact	fact	NOUN
taxlaw-12356	1275	20	.	.	PUNCT
taxlaw-12356	1276	1	this	this	PRON
taxlaw-12356	1276	2	is	be	AUX
taxlaw-12356	1276	3	what	what	PRON
taxlaw-12356	1276	4	happened	happen	VERB
taxlaw-12356	1276	5	with	with	ADP
taxlaw-12356	1276	6	state	state	NOUN
taxlaw-12356	1276	7	no	no	DET
taxlaw-12356	1276	8	-	-	PUNCT
taxlaw-12356	1276	9	aid	aid	NOUN
taxlaw-12356	1276	10	clauses	clause	NOUN
taxlaw-12356	1276	11	—	—	PUNCT
taxlaw-12356	1276	12	governments	government	NOUN
taxlaw-12356	1276	13	believed	believe	VERB
taxlaw-12356	1276	14	no	no	DET
taxlaw-12356	1276	15	-	-	PUNCT
taxlaw-12356	1276	16	aid	aid	NOUN
taxlaw-12356	1276	17	clauses	clause	NOUN
taxlaw-12356	1276	18	forbade	forbid	VERB
taxlaw-12356	1276	19	them	they	PRON
taxlaw-12356	1276	20	from	from	ADP
taxlaw-12356	1276	21	subsidizing	subsidize	VERB
taxlaw-12356	1276	22	private	private	ADJ
taxlaw-12356	1276	23	religious	religious	ADJ
taxlaw-12356	1276	24	schools	school	NOUN
taxlaw-12356	1276	25	,	,	PUNCT
taxlaw-12356	1276	26	and	and	CCONJ
taxlaw-12356	1276	27	it	it	PRON
taxlaw-12356	1276	28	turns	turn	VERB
taxlaw-12356	1276	29	out	out	ADP
taxlaw-12356	1276	30	that	that	SCONJ
taxlaw-12356	1276	31	no	no	DET
taxlaw-12356	1276	32	-	-	PUNCT
taxlaw-12356	1276	33	aid	aid	NOUN
taxlaw-12356	1276	34	clauses	clause	NOUN
taxlaw-12356	1276	35	,	,	PUNCT
taxlaw-12356	1276	36	when	when	SCONJ
taxlaw-12356	1276	37	used	use	VERB
taxlaw-12356	1276	38	that	that	DET
taxlaw-12356	1276	39	way	way	NOUN
taxlaw-12356	1276	40	,	,	PUNCT
taxlaw-12356	1276	41	are	be	AUX
taxlaw-12356	1276	42	actually	actually	ADV
taxlaw-12356	1276	43	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1276	44	.	.	PUNCT
taxlaw-12356	1277	1	the	the	DET
taxlaw-12356	1277	2	gratuities	gratuity	NOUN
taxlaw-12356	1277	3	clause	clause	NOUN
taxlaw-12356	1277	4	contained	contain	VERB
taxlaw-12356	1277	5	in	in	ADP
taxlaw-12356	1277	6	georgia	georgia	PROPN
taxlaw-12356	1277	7	’s	’s	PART
taxlaw-12356	1277	8	constitution	constitution	NOUN
taxlaw-12356	1278	1	is	be	AUX
taxlaw-12356	1278	2	another	another	PRON
taxlaw-12356	1278	3	example.250	example.250	NOUN
taxlaw-12356	1278	4	this	this	DET
taxlaw-12356	1278	5	clause	clause	NOUN
taxlaw-12356	1278	6	prohibits	prohibit	VERB
taxlaw-12356	1278	7	the	the	DET
taxlaw-12356	1278	8	state	state	NOUN
taxlaw-12356	1278	9	from	from	ADP
taxlaw-12356	1278	10	“	"	PUNCT
taxlaw-12356	1278	11	grant[ing	grant[e	VERB
taxlaw-12356	1278	12	]	]	PUNCT
taxlaw-12356	1278	13	any	any	DET
taxlaw-12356	1278	14	donation	donation	NOUN
taxlaw-12356	1278	15	or	or	CCONJ
taxlaw-12356	1278	16	gratuity,”251	gratuity,”251	NOUN
taxlaw-12356	1278	17	meaning	mean	VERB
taxlaw-12356	1278	18	it	it	PRON
taxlaw-12356	1278	19	may	may	AUX
taxlaw-12356	1278	20	not	not	PART
taxlaw-12356	1278	21	allow	allow	VERB
taxlaw-12356	1278	22	the	the	DET
taxlaw-12356	1278	23	free	free	ADJ
taxlaw-12356	1278	24	use	use	NOUN
taxlaw-12356	1278	25	of	of	ADP
taxlaw-12356	1278	26	state	state	NOUN
taxlaw-12356	1278	27	labor	labor	NOUN
taxlaw-12356	1278	28	or	or	CCONJ
taxlaw-12356	1278	29	property	property	NOUN
taxlaw-12356	1278	30	when	when	SCONJ
taxlaw-12356	1278	31	the	the	DET
taxlaw-12356	1278	32	state	state	NOUN
taxlaw-12356	1278	33	receives	receive	VERB
taxlaw-12356	1278	34	no	no	DET
taxlaw-12356	1278	35	substantial	substantial	ADJ
taxlaw-12356	1278	36	benefit.252	benefit.252	NOUN
taxlaw-12356	1278	37	in	in	ADP
taxlaw-12356	1278	38	other	other	ADJ
taxlaw-12356	1278	39	words	word	NOUN
taxlaw-12356	1278	40	,	,	PUNCT
taxlaw-12356	1278	41	the	the	DET
taxlaw-12356	1278	42	clause	clause	NOUN
taxlaw-12356	1278	43	prevents	prevent	VERB
taxlaw-12356	1278	44	the	the	DET
taxlaw-12356	1278	45	state	state	NOUN
taxlaw-12356	1278	46	government	government	NOUN
taxlaw-12356	1278	47	from	from	ADP
taxlaw-12356	1278	48	giving	give	VERB
taxlaw-12356	1278	49	gifts.253	gifts.253	VERB
taxlaw-12356	1278	50	it	it	PRON
taxlaw-12356	1278	51	has	have	AUX
taxlaw-12356	1278	52	been	be	AUX
taxlaw-12356	1278	53	suggested	suggest	VERB
taxlaw-12356	1278	54	that	that	SCONJ
taxlaw-12356	1278	55	direct	direct	ADJ
taxlaw-12356	1278	56	vouchers	voucher	NOUN
taxlaw-12356	1278	57	in	in	ADP
taxlaw-12356	1278	58	georgia	georgia	PROPN
taxlaw-12356	1278	59	would	would	AUX
taxlaw-12356	1278	60	violate	violate	VERB
taxlaw-12356	1278	61	this	this	DET
taxlaw-12356	1278	62	clause.254	clause.254	NOUN
taxlaw-12356	1278	63	because	because	SCONJ
taxlaw-12356	1278	64	providing	provide	VERB
taxlaw-12356	1278	65	public	public	ADJ
taxlaw-12356	1278	66	schools	school	NOUN
taxlaw-12356	1278	67	that	that	PRON
taxlaw-12356	1278	68	do	do	AUX
taxlaw-12356	1278	69	not	not	PART
taxlaw-12356	1278	70	charge	charge	VERB
taxlaw-12356	1278	71	tuition	tuition	NOUN
taxlaw-12356	1278	72	does	do	AUX
taxlaw-12356	1278	73	not	not	PART
taxlaw-12356	1278	74	violate	violate	VERB
taxlaw-12356	1278	75	the	the	DET
taxlaw-12356	1278	76	gratuities	gratuity	NOUN
taxlaw-12356	1278	77	clause	clause	NOUN
taxlaw-12356	1278	78	,	,	PUNCT
taxlaw-12356	1278	79	however	however	ADV
taxlaw-12356	1278	80	,	,	PUNCT
taxlaw-12356	1278	81	it	it	PRON
taxlaw-12356	1278	82	is	be	AUX
taxlaw-12356	1278	83	doubtful	doubtful	ADJ
taxlaw-12356	1278	84	that	that	SCONJ
taxlaw-12356	1278	85	vouchers	voucher	NOUN
taxlaw-12356	1278	86	would	would	AUX
taxlaw-12356	1278	87	.	.	PUNCT
taxlaw-12356	1279	1	vouchers	voucher	NOUN
taxlaw-12356	1279	2	are	be	AUX
taxlaw-12356	1279	3	not	not	PART
taxlaw-12356	1279	4	a	a	DET
taxlaw-12356	1279	5	gift	gift	NOUN
taxlaw-12356	1279	6	more	more	ADJ
taxlaw-12356	1279	7	than	than	SCONJ
taxlaw-12356	1279	8	they	they	PRON
taxlaw-12356	1279	9	are	be	AUX
taxlaw-12356	1279	10	a	a	DET
taxlaw-12356	1279	11	public	public	ADJ
taxlaw-12356	1279	12	benefit	benefit	NOUN
taxlaw-12356	1279	13	provided	provide	VERB
taxlaw-12356	1279	14	by	by	ADP
taxlaw-12356	1279	15	the	the	DET
taxlaw-12356	1279	16	government	government	NOUN
taxlaw-12356	1279	17	well	well	ADV
taxlaw-12356	1279	18	within	within	ADP
taxlaw-12356	1279	19	its	its	PRON
taxlaw-12356	1279	20	power	power	NOUN
taxlaw-12356	1279	21	to	to	PART
taxlaw-12356	1279	22	govern	govern	VERB
taxlaw-12356	1279	23	education	education	NOUN
taxlaw-12356	1279	24	.	.	PUNCT
taxlaw-12356	1280	1	if	if	SCONJ
taxlaw-12356	1280	2	the	the	DET
taxlaw-12356	1280	3	state	state	NOUN
taxlaw-12356	1280	4	wishes	wish	VERB
taxlaw-12356	1280	5	to	to	PART
taxlaw-12356	1280	6	provide	provide	VERB
taxlaw-12356	1280	7	its	its	PRON
taxlaw-12356	1280	8	school	school	NOUN
taxlaw-12356	1280	9	-	-	PUNCT
taxlaw-12356	1280	10	age	age	NOUN
taxlaw-12356	1280	11	residents	resident	NOUN
taxlaw-12356	1280	12	with	with	ADP
taxlaw-12356	1280	13	free	free	ADJ
taxlaw-12356	1280	14	education	education	NOUN
taxlaw-12356	1280	15	,	,	PUNCT
taxlaw-12356	1280	16	it	it	PRON
taxlaw-12356	1280	17	can	can	AUX
taxlaw-12356	1280	18	do	do	VERB
taxlaw-12356	1280	19	so	so	ADV
taxlaw-12356	1280	20	through	through	ADP
taxlaw-12356	1280	21	public	public	ADJ
taxlaw-12356	1280	22	schools	school	NOUN
taxlaw-12356	1280	23	or	or	CCONJ
taxlaw-12356	1280	24	by	by	ADP
taxlaw-12356	1280	25	abating	abate	VERB
taxlaw-12356	1280	26	the	the	DET
taxlaw-12356	1280	27	cost	cost	NOUN
taxlaw-12356	1280	28	of	of	ADP
taxlaw-12356	1280	29	private	private	ADJ
taxlaw-12356	1280	30	schools	school	NOUN
taxlaw-12356	1280	31	;	;	PUNCT
taxlaw-12356	1280	32	neither	neither	PRON
taxlaw-12356	1280	33	of	of	ADP
taxlaw-12356	1280	34	those	those	DET
taxlaw-12356	1280	35	benefits	benefit	NOUN
taxlaw-12356	1280	36	would	would	AUX
taxlaw-12356	1280	37	be	be	AUX
taxlaw-12356	1280	38	considered	consider	VERB
taxlaw-12356	1280	39	a	a	DET
taxlaw-12356	1280	40	gratuity	gratuity	NOUN
taxlaw-12356	1280	41	.	.	PUNCT
taxlaw-12356	1281	1	this	this	PRON
taxlaw-12356	1281	2	is	be	AUX
taxlaw-12356	1281	3	our	our	PRON
taxlaw-12356	1281	4	first	first	ADJ
taxlaw-12356	1281	5	reply	reply	NOUN
taxlaw-12356	1281	6	to	to	ADP
taxlaw-12356	1281	7	objections	objection	NOUN
taxlaw-12356	1281	8	that	that	SCONJ
taxlaw-12356	1281	9	other	other	ADJ
taxlaw-12356	1281	10	state	state	NOUN
taxlaw-12356	1281	11	laws	law	NOUN
taxlaw-12356	1281	12	forbid	forbid	VERB
taxlaw-12356	1281	13	state	state	NOUN
taxlaw-12356	1281	14	governments	government	NOUN
taxlaw-12356	1281	15	from	from	ADP
taxlaw-12356	1281	16	providing	provide	VERB
taxlaw-12356	1281	17	direct	direct	ADJ
taxlaw-12356	1281	18	vouchers	voucher	NOUN
taxlaw-12356	1281	19	:	:	PUNCT
taxlaw-12356	1281	20	ensure	ensure	VERB
taxlaw-12356	1281	21	that	that	SCONJ
taxlaw-12356	1281	22	the	the	DET
taxlaw-12356	1281	23	provision	provision	NOUN
taxlaw-12356	1281	24	itself	itself	PRON
taxlaw-12356	1281	25	,	,	PUNCT
taxlaw-12356	1281	26	not	not	PART
taxlaw-12356	1281	27	just	just	ADV
taxlaw-12356	1281	28	its	its	PRON
taxlaw-12356	1281	29	longstanding	longstanding	ADJ
taxlaw-12356	1281	30	perception	perception	NOUN
taxlaw-12356	1281	31	,	,	PUNCT
taxlaw-12356	1281	32	actually	actually	ADV
taxlaw-12356	1281	33	prohibits	prohibit	VERB
taxlaw-12356	1281	34	vouchers	voucher	NOUN
taxlaw-12356	1281	35	.	.	PUNCT
taxlaw-12356	1282	1	we	we	PRON
taxlaw-12356	1282	2	do	do	AUX
taxlaw-12356	1282	3	not	not	PART
taxlaw-12356	1282	4	intend	intend	VERB
taxlaw-12356	1282	5	this	this	DET
taxlaw-12356	1282	6	paper	paper	NOUN
taxlaw-12356	1282	7	to	to	PART
taxlaw-12356	1282	8	be	be	AUX
taxlaw-12356	1282	9	a	a	DET
taxlaw-12356	1282	10	deep	deep	ADJ
taxlaw-12356	1282	11	exploration	exploration	NOUN
taxlaw-12356	1282	12	of	of	ADP
taxlaw-12356	1282	13	state	state	NOUN
taxlaw-12356	1282	14	law	law	NOUN
taxlaw-12356	1282	15	,	,	PUNCT
taxlaw-12356	1282	16	however	however	ADV
taxlaw-12356	1282	17	,	,	PUNCT
taxlaw-12356	1282	18	and	and	CCONJ
taxlaw-12356	1282	19	it	it	PRON
taxlaw-12356	1282	20	may	may	AUX
taxlaw-12356	1282	21	well	well	ADV
taxlaw-12356	1282	22	be	be	AUX
taxlaw-12356	1282	23	that	that	SCONJ
taxlaw-12356	1282	24	some	some	DET
taxlaw-12356	1282	25	state	state	NOUN
taxlaw-12356	1282	26	provisions	provision	NOUN
taxlaw-12356	1282	27	genuinely	genuinely	ADV
taxlaw-12356	1282	28	prohibit	prohibit	VERB
taxlaw-12356	1282	29	vouchers	voucher	NOUN
taxlaw-12356	1282	30	but	but	CCONJ
taxlaw-12356	1282	31	allow	allow	VERB
taxlaw-12356	1282	32	tax	tax	NOUN
taxlaw-12356	1282	33	credits	credit	NOUN
taxlaw-12356	1282	34	.	.	PUNCT
taxlaw-12356	1283	1	we	we	PRON
taxlaw-12356	1283	2	urge	urge	VERB
taxlaw-12356	1283	3	that	that	SCONJ
taxlaw-12356	1283	4	248	248	NUM
taxlaw-12356	1283	5	this	this	PRON
taxlaw-12356	1283	6	is	be	AUX
taxlaw-12356	1283	7	close	close	ADJ
taxlaw-12356	1283	8	,	,	PUNCT
taxlaw-12356	1283	9	but	but	CCONJ
taxlaw-12356	1283	10	not	not	PART
taxlaw-12356	1283	11	quite	quite	ADV
taxlaw-12356	1283	12	equivalent	equivalent	ADJ
taxlaw-12356	1283	13	to	to	ADP
taxlaw-12356	1283	14	,	,	PUNCT
taxlaw-12356	1283	15	saying	say	VERB
taxlaw-12356	1283	16	that	that	SCONJ
taxlaw-12356	1283	17	no	no	DET
taxlaw-12356	1283	18	-	-	PUNCT
taxlaw-12356	1283	19	aid	aid	NOUN
taxlaw-12356	1283	20	provisions	provision	NOUN
taxlaw-12356	1283	21	are	be	AUX
taxlaw-12356	1283	22	worthless	worthless	ADJ
taxlaw-12356	1283	23	in	in	ADP
taxlaw-12356	1283	24	light	light	NOUN
taxlaw-12356	1283	25	of	of	ADP
taxlaw-12356	1283	26	free	free	ADJ
taxlaw-12356	1283	27	exercise	exercise	NOUN
taxlaw-12356	1283	28	.	.	PUNCT
taxlaw-12356	1284	1	it	it	PRON
taxlaw-12356	1284	2	is	be	AUX
taxlaw-12356	1284	3	still	still	ADV
taxlaw-12356	1284	4	possible	possible	ADJ
taxlaw-12356	1284	5	to	to	PART
taxlaw-12356	1284	6	follow	follow	VERB
taxlaw-12356	1284	7	and	and	CCONJ
taxlaw-12356	1284	8	enforce	enforce	VERB
taxlaw-12356	1284	9	a	a	DET
taxlaw-12356	1284	10	no	no	DET
taxlaw-12356	1284	11	-	-	PUNCT
taxlaw-12356	1284	12	aid	aid	NOUN
taxlaw-12356	1284	13	provision	provision	NOUN
taxlaw-12356	1284	14	in	in	ADP
taxlaw-12356	1284	15	a	a	DET
taxlaw-12356	1284	16	constitutional	constitutional	ADJ
taxlaw-12356	1284	17	way	way	NOUN
taxlaw-12356	1284	18	,	,	PUNCT
taxlaw-12356	1284	19	such	such	ADJ
taxlaw-12356	1284	20	as	as	SCONJ
taxlaw-12356	1284	21	if	if	SCONJ
taxlaw-12356	1284	22	a	a	DET
taxlaw-12356	1284	23	state	state	NOUN
taxlaw-12356	1284	24	with	with	ADP
taxlaw-12356	1284	25	a	a	DET
taxlaw-12356	1284	26	no	no	DET
taxlaw-12356	1284	27	-	-	PUNCT
taxlaw-12356	1284	28	aid	aid	NOUN
taxlaw-12356	1284	29	provision	provision	NOUN
taxlaw-12356	1284	30	relied	rely	VERB
taxlaw-12356	1284	31	on	on	ADP
taxlaw-12356	1284	32	it	it	PRON
taxlaw-12356	1284	33	as	as	ADP
taxlaw-12356	1284	34	the	the	DET
taxlaw-12356	1284	35	reason	reason	NOUN
taxlaw-12356	1284	36	not	not	PART
taxlaw-12356	1284	37	to	to	PART
taxlaw-12356	1284	38	provide	provide	VERB
taxlaw-12356	1284	39	aid	aid	NOUN
taxlaw-12356	1284	40	to	to	ADP
taxlaw-12356	1284	41	any	any	DET
taxlaw-12356	1284	42	private	private	ADJ
taxlaw-12356	1284	43	schools	school	NOUN
taxlaw-12356	1284	44	(	(	PUNCT
taxlaw-12356	1284	45	knowing	know	VERB
taxlaw-12356	1284	46	both	both	PRON
taxlaw-12356	1284	47	that	that	SCONJ
taxlaw-12356	1284	48	it	it	PRON
taxlaw-12356	1284	49	could	could	AUX
taxlaw-12356	1284	50	not	not	PART
taxlaw-12356	1284	51	aid	aid	VERB
taxlaw-12356	1284	52	religious	religious	ADJ
taxlaw-12356	1284	53	schools	school	NOUN
taxlaw-12356	1284	54	under	under	ADP
taxlaw-12356	1284	55	its	its	PRON
taxlaw-12356	1284	56	no	no	DET
taxlaw-12356	1284	57	-	-	PUNCT
taxlaw-12356	1284	58	aid	aid	NOUN
taxlaw-12356	1284	59	provision	provision	NOUN
taxlaw-12356	1284	60	and	and	CCONJ
taxlaw-12356	1284	61	that	that	SCONJ
taxlaw-12356	1284	62	it	it	PRON
taxlaw-12356	1284	63	could	could	AUX
taxlaw-12356	1284	64	not	not	PART
taxlaw-12356	1284	65	aid	aid	VERB
taxlaw-12356	1284	66	only	only	ADV
taxlaw-12356	1284	67	non	non	ADJ
taxlaw-12356	1284	68	-	-	ADJ
taxlaw-12356	1284	69	religious	religious	ADJ
taxlaw-12356	1284	70	private	private	ADJ
taxlaw-12356	1284	71	schools	school	NOUN
taxlaw-12356	1284	72	under	under	ADP
taxlaw-12356	1284	73	free	free	ADJ
taxlaw-12356	1284	74	exercise	exercise	NOUN
taxlaw-12356	1284	75	)	)	PUNCT
taxlaw-12356	1284	76	.	.	PUNCT
taxlaw-12356	1285	1	in	in	ADP
taxlaw-12356	1285	2	most	most	ADJ
taxlaw-12356	1285	3	cases	case	NOUN
taxlaw-12356	1285	4	,	,	PUNCT
taxlaw-12356	1285	5	however	however	ADV
taxlaw-12356	1285	6	,	,	PUNCT
taxlaw-12356	1285	7	it	it	PRON
taxlaw-12356	1285	8	seems	seem	VERB
taxlaw-12356	1285	9	that	that	SCONJ
taxlaw-12356	1285	10	no	no	DET
taxlaw-12356	1285	11	-	-	PUNCT
taxlaw-12356	1285	12	aid	aid	NOUN
taxlaw-12356	1285	13	provisions	provision	NOUN
taxlaw-12356	1285	14	which	which	PRON
taxlaw-12356	1285	15	are	be	AUX
taxlaw-12356	1285	16	followed	follow	VERB
taxlaw-12356	1285	17	have	have	VERB
taxlaw-12356	1285	18	the	the	DET
taxlaw-12356	1285	19	effect	effect	NOUN
taxlaw-12356	1285	20	of	of	ADP
taxlaw-12356	1285	21	excluding	exclude	VERB
taxlaw-12356	1285	22	religious	religious	ADJ
taxlaw-12356	1285	23	schools	school	NOUN
taxlaw-12356	1285	24	,	,	PUNCT
taxlaw-12356	1285	25	rendering	render	VERB
taxlaw-12356	1285	26	them	they	PRON
taxlaw-12356	1285	27	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1285	28	under	under	ADP
taxlaw-12356	1285	29	carson	carson	PROPN
taxlaw-12356	1285	30	.	.	PUNCT
taxlaw-12356	1286	1	249	249	NUM
taxlaw-12356	1286	2	rosenberger	rosenberger	PROPN
taxlaw-12356	1286	3	v.	v.	ADP
taxlaw-12356	1286	4	rector	rector	NOUN
taxlaw-12356	1286	5	&	&	CCONJ
taxlaw-12356	1286	6	visitors	visitor	NOUN
taxlaw-12356	1286	7	of	of	ADP
taxlaw-12356	1286	8	univ	univ	PROPN
taxlaw-12356	1286	9	.	.	PROPN
taxlaw-12356	1286	10	of	of	ADP
taxlaw-12356	1286	11	va	va	PROPN
taxlaw-12356	1286	12	.	.	PROPN
taxlaw-12356	1286	13	,	,	PUNCT
taxlaw-12356	1286	14	515	515	NUM
taxlaw-12356	1286	15	u.s	u.s	PROPN
taxlaw-12356	1286	16	.	.	PROPN
taxlaw-12356	1286	17	819	819	NUM
taxlaw-12356	1286	18	,	,	PUNCT
taxlaw-12356	1286	19	861	861	NUM
taxlaw-12356	1286	20	(	(	PUNCT
taxlaw-12356	1286	21	1995	1995	NUM
taxlaw-12356	1286	22	)	)	PUNCT
taxlaw-12356	1286	23	(	(	PUNCT
taxlaw-12356	1286	24	thomas	thomas	PROPN
taxlaw-12356	1286	25	,	,	PUNCT
taxlaw-12356	1286	26	j.	j.	PROPN
taxlaw-12356	1286	27	,	,	PUNCT
taxlaw-12356	1286	28	concurring	concur	VERB
taxlaw-12356	1286	29	)	)	PUNCT
taxlaw-12356	1286	30	.	.	PUNCT
taxlaw-12356	1287	1	250	250	NUM
taxlaw-12356	1287	2	we	we	PRON
taxlaw-12356	1287	3	would	would	AUX
taxlaw-12356	1287	4	like	like	VERB
taxlaw-12356	1287	5	to	to	PART
taxlaw-12356	1287	6	thank	thank	VERB
taxlaw-12356	1287	7	professor	professor	PROPN
taxlaw-12356	1287	8	fred	fred	PROPN
taxlaw-12356	1287	9	smith	smith	PROPN
taxlaw-12356	1287	10	jr	jr	PROPN
taxlaw-12356	1287	11	.	.	PROPN
taxlaw-12356	1287	12	,	,	PUNCT
taxlaw-12356	1287	13	charles	charles	PROPN
taxlaw-12356	1287	14	howard	howard	PROPN
taxlaw-12356	1287	15	candler	candler	PROPN
taxlaw-12356	1287	16	professor	professor	PROPN
taxlaw-12356	1287	17	of	of	ADP
taxlaw-12356	1287	18	law	law	PROPN
taxlaw-12356	1287	19	at	at	ADP
taxlaw-12356	1287	20	emory	emory	PROPN
taxlaw-12356	1287	21	university	university	PROPN
taxlaw-12356	1287	22	,	,	PUNCT
taxlaw-12356	1287	23	for	for	ADP
taxlaw-12356	1287	24	bringing	bring	VERB
taxlaw-12356	1287	25	our	our	PRON
taxlaw-12356	1287	26	attention	attention	NOUN
taxlaw-12356	1287	27	to	to	ADP
taxlaw-12356	1287	28	georgia	georgia	PROPN
taxlaw-12356	1287	29	’s	’s	PART
taxlaw-12356	1287	30	gratuities	gratuity	NOUN
taxlaw-12356	1287	31	clause	clause	NOUN
taxlaw-12356	1287	32	.	.	PUNCT
taxlaw-12356	1288	1	251	251	NUM
taxlaw-12356	1288	2	ga	ga	PROPN
taxlaw-12356	1288	3	.	.	PROPN
taxlaw-12356	1288	4	const	const	PROPN
taxlaw-12356	1288	5	.	.	PUNCT
taxlaw-12356	1288	6	of	of	ADP
taxlaw-12356	1288	7	1983	1983	NUM
taxlaw-12356	1288	8	.	.	PUNCT
taxlaw-12356	1289	1	art	art	NOUN
taxlaw-12356	1289	2	.	.	PUNCT
taxlaw-12356	1290	1	iii	iii	PROPN
taxlaw-12356	1290	2	,	,	PUNCT
taxlaw-12356	1290	3	§	§	PROPN
taxlaw-12356	1290	4	vi	vi	PROPN
taxlaw-12356	1290	5	¶	¶	PROPN
taxlaw-12356	1290	6	vi	vi	PROPN
taxlaw-12356	1290	7	.	.	PROPN
taxlaw-12356	1290	8	252	252	NUM
taxlaw-12356	1290	9	see	see	VERB
taxlaw-12356	1290	10	garden	garden	NOUN
taxlaw-12356	1290	11	club	club	NOUN
taxlaw-12356	1290	12	of	of	ADP
taxlaw-12356	1290	13	ga	ga	PROPN
taxlaw-12356	1290	14	.	.	PROPN
taxlaw-12356	1290	15	,	,	PUNCT
taxlaw-12356	1290	16	inc	inc	PROPN
taxlaw-12356	1290	17	.	.	PROPN
taxlaw-12356	1291	1	v.	v.	PROPN
taxlaw-12356	1291	2	shackelford	shackelford	PROPN
taxlaw-12356	1291	3	,	,	PUNCT
taxlaw-12356	1291	4	266	266	NUM
taxlaw-12356	1291	5	ga	ga	PROPN
taxlaw-12356	1291	6	.	.	PROPN
taxlaw-12356	1291	7	24	24	NUM
taxlaw-12356	1291	8	,	,	PUNCT
taxlaw-12356	1291	9	24	24	NUM
taxlaw-12356	1291	10	(	(	PUNCT
taxlaw-12356	1291	11	1995	1995	NUM
taxlaw-12356	1291	12	)	)	PUNCT
taxlaw-12356	1291	13	;	;	PUNCT
taxlaw-12356	1292	1	1993	1993	NUM
taxlaw-12356	1292	2	op	op	NOUN
taxlaw-12356	1292	3	.	.	PUNCT
taxlaw-12356	1292	4	att’y	att’y	NUM
taxlaw-12356	1292	5	gen	gen	PROPN
taxlaw-12356	1292	6	.	.	PROPN
taxlaw-12356	1292	7	u9314	u9314	PROPN
taxlaw-12356	1292	8	.	.	PUNCT
taxlaw-12356	1293	1	253	253	NUM
taxlaw-12356	1293	2	see	see	VERB
taxlaw-12356	1293	3	garden	garden	NOUN
taxlaw-12356	1293	4	,	,	PUNCT
taxlaw-12356	1293	5	266	266	NUM
taxlaw-12356	1293	6	ga	ga	NOUN
taxlaw-12356	1293	7	.	.	PROPN
taxlaw-12356	1293	8	24	24	NUM
taxlaw-12356	1293	9	at	at	ADP
taxlaw-12356	1293	10	24	24	NUM
taxlaw-12356	1293	11	;	;	PUNCT
taxlaw-12356	1293	12	mccook	mccook	PROPN
taxlaw-12356	1293	13	v.	v.	ADP
taxlaw-12356	1293	14	long	long	ADV
taxlaw-12356	1293	15	,	,	PUNCT
taxlaw-12356	1293	16	193	193	NUM
taxlaw-12356	1293	17	ga	ga	NOUN
taxlaw-12356	1293	18	.	.	PROPN
taxlaw-12356	1293	19	299	299	NUM
taxlaw-12356	1293	20	,	,	PUNCT
taxlaw-12356	1293	21	302–03	302–03	PROPN
taxlaw-12356	1293	22	(	(	PUNCT
taxlaw-12356	1293	23	ga	ga	PROPN
taxlaw-12356	1293	24	.	.	PROPN
taxlaw-12356	1293	25	1942	1942	NUM
taxlaw-12356	1293	26	)	)	PUNCT
taxlaw-12356	1293	27	.	.	PUNCT
taxlaw-12356	1294	1	254	254	NUM
taxlaw-12356	1294	2	see	see	VERB
taxlaw-12356	1294	3	gaddy	gaddy	PROPN
taxlaw-12356	1294	4	v.	v.	PROPN
taxlaw-12356	1294	5	ga	ga	PROPN
taxlaw-12356	1294	6	.	.	PROPN
taxlaw-12356	1294	7	dep’t	dep’t	PROPN
taxlaw-12356	1294	8	of	of	ADP
taxlaw-12356	1294	9	revenue	revenue	NOUN
taxlaw-12356	1294	10	,	,	PUNCT
taxlaw-12356	1294	11	802	802	NUM
taxlaw-12356	1294	12	s.e.2d	s.e.2d	NOUN
taxlaw-12356	1294	13	225	225	NUM
taxlaw-12356	1294	14	,	,	PUNCT
taxlaw-12356	1294	15	231	231	NUM
taxlaw-12356	1294	16	,	,	PUNCT
taxlaw-12356	1294	17	234	234	NUM
taxlaw-12356	1294	18	n.14	n.14	NOUN
taxlaw-12356	1294	19	(	(	PUNCT
taxlaw-12356	1294	20	ga	ga	PROPN
taxlaw-12356	1294	21	.	.	PROPN
taxlaw-12356	1294	22	2017	2017	NUM
taxlaw-12356	1294	23	)	)	PUNCT
taxlaw-12356	1294	24	.	.	PUNCT
taxlaw-12356	1295	1	2023	2023	NUM
taxlaw-12356	1295	2	]	]	PUNCT
taxlaw-12356	1295	3	the	the	DET
taxlaw-12356	1295	4	worst	bad	ADJ
taxlaw-12356	1295	5	choice	choice	NOUN
taxlaw-12356	1295	6	for	for	ADP
taxlaw-12356	1295	7	school	school	NOUN
taxlaw-12356	1295	8	choice	choice	NOUN
taxlaw-12356	1295	9	125	125	NUM
taxlaw-12356	1295	10	such	such	ADJ
taxlaw-12356	1295	11	provisions	provision	NOUN
taxlaw-12356	1295	12	are	be	AUX
taxlaw-12356	1295	13	simply	simply	ADV
taxlaw-12356	1295	14	bad	bad	ADJ
taxlaw-12356	1295	15	law	law	NOUN
taxlaw-12356	1295	16	—	—	PUNCT
taxlaw-12356	1295	17	they	they	PRON
taxlaw-12356	1295	18	purport	purport	VERB
taxlaw-12356	1295	19	to	to	PART
taxlaw-12356	1295	20	allow	allow	VERB
taxlaw-12356	1295	21	school	school	NOUN
taxlaw-12356	1295	22	choice	choice	NOUN
taxlaw-12356	1295	23	,	,	PUNCT
taxlaw-12356	1295	24	but	but	CCONJ
taxlaw-12356	1295	25	through	through	ADP
taxlaw-12356	1295	26	a	a	DET
taxlaw-12356	1295	27	counterproductive	counterproductive	ADJ
taxlaw-12356	1295	28	method	method	NOUN
taxlaw-12356	1295	29	to	to	ADP
taxlaw-12356	1295	30	the	the	DET
taxlaw-12356	1295	31	exclusion	exclusion	NOUN
taxlaw-12356	1295	32	of	of	ADP
taxlaw-12356	1295	33	a	a	DET
taxlaw-12356	1295	34	good	good	ADJ
taxlaw-12356	1295	35	one	one	NUM
taxlaw-12356	1295	36	.	.	PUNCT
taxlaw-12356	1296	1	accordingly	accordingly	ADV
taxlaw-12356	1296	2	,	,	PUNCT
taxlaw-12356	1296	3	if	if	SCONJ
taxlaw-12356	1296	4	a	a	DET
taxlaw-12356	1296	5	state	state	NOUN
taxlaw-12356	1296	6	already	already	ADV
taxlaw-12356	1296	7	seeks	seek	VERB
taxlaw-12356	1296	8	to	to	PART
taxlaw-12356	1296	9	subsidize	subsidize	VERB
taxlaw-12356	1296	10	school	school	NOUN
taxlaw-12356	1296	11	choice	choice	NOUN
taxlaw-12356	1296	12	but	but	CCONJ
taxlaw-12356	1296	13	feels	feel	VERB
taxlaw-12356	1296	14	it	it	PRON
taxlaw-12356	1296	15	can	can	AUX
taxlaw-12356	1296	16	not	not	PART
taxlaw-12356	1296	17	do	do	VERB
taxlaw-12356	1296	18	so	so	ADV
taxlaw-12356	1296	19	directly	directly	ADV
taxlaw-12356	1296	20	because	because	SCONJ
taxlaw-12356	1296	21	of	of	ADP
taxlaw-12356	1296	22	a	a	DET
taxlaw-12356	1296	23	state	state	NOUN
taxlaw-12356	1296	24	law	law	NOUN
taxlaw-12356	1296	25	,	,	PUNCT
taxlaw-12356	1296	26	legislators	legislator	NOUN
taxlaw-12356	1296	27	should	should	AUX
taxlaw-12356	1296	28	consider	consider	VERB
taxlaw-12356	1296	29	creating	create	VERB
taxlaw-12356	1296	30	an	an	DET
taxlaw-12356	1296	31	exception	exception	NOUN
taxlaw-12356	1296	32	to	to	ADP
taxlaw-12356	1296	33	whatever	whatever	PRON
taxlaw-12356	1296	34	state	state	NOUN
taxlaw-12356	1296	35	law	law	NOUN
taxlaw-12356	1296	36	stands	stand	VERB
taxlaw-12356	1296	37	in	in	ADP
taxlaw-12356	1296	38	the	the	DET
taxlaw-12356	1296	39	way	way	NOUN
taxlaw-12356	1296	40	.	.	PUNCT
taxlaw-12356	1297	1	if	if	SCONJ
taxlaw-12356	1297	2	the	the	DET
taxlaw-12356	1297	3	state	state	NOUN
taxlaw-12356	1297	4	law	law	NOUN
taxlaw-12356	1297	5	prohibits	prohibit	VERB
taxlaw-12356	1297	6	direct	direct	ADJ
taxlaw-12356	1297	7	funding	funding	NOUN
taxlaw-12356	1297	8	but	but	CCONJ
taxlaw-12356	1297	9	allows	allow	VERB
taxlaw-12356	1297	10	tax	tax	NOUN
taxlaw-12356	1297	11	credits	credit	NOUN
taxlaw-12356	1297	12	,	,	PUNCT
taxlaw-12356	1297	13	for	for	ADP
taxlaw-12356	1297	14	example	example	NOUN
taxlaw-12356	1297	15	,	,	PUNCT
taxlaw-12356	1297	16	it	it	PRON
taxlaw-12356	1297	17	allows	allow	VERB
taxlaw-12356	1297	18	school	school	NOUN
taxlaw-12356	1297	19	choice	choice	NOUN
taxlaw-12356	1297	20	through	through	ADP
taxlaw-12356	1297	21	what	what	PRON
taxlaw-12356	1297	22	we	we	PRON
taxlaw-12356	1297	23	argue	argue	VERB
taxlaw-12356	1297	24	is	be	AUX
taxlaw-12356	1297	25	the	the	DET
taxlaw-12356	1297	26	worst	bad	ADJ
taxlaw-12356	1297	27	means	mean	NOUN
taxlaw-12356	1297	28	.	.	PUNCT
taxlaw-12356	1298	1	the	the	DET
taxlaw-12356	1298	2	legislature	legislature	NOUN
taxlaw-12356	1298	3	should	should	AUX
taxlaw-12356	1298	4	either	either	CCONJ
taxlaw-12356	1298	5	remove	remove	VERB
taxlaw-12356	1298	6	the	the	DET
taxlaw-12356	1298	7	obstacle	obstacle	NOUN
taxlaw-12356	1298	8	and	and	CCONJ
taxlaw-12356	1298	9	allow	allow	VERB
taxlaw-12356	1298	10	effective	effective	ADJ
taxlaw-12356	1298	11	administration	administration	NOUN
taxlaw-12356	1298	12	of	of	ADP
taxlaw-12356	1298	13	school	school	NOUN
taxlaw-12356	1298	14	choice	choice	NOUN
taxlaw-12356	1298	15	or	or	CCONJ
taxlaw-12356	1298	16	decide	decide	VERB
taxlaw-12356	1298	17	against	against	ADP
taxlaw-12356	1298	18	school	school	NOUN
taxlaw-12356	1298	19	choice	choice	NOUN
taxlaw-12356	1298	20	entirely	entirely	ADV
taxlaw-12356	1298	21	.	.	PUNCT
taxlaw-12356	1299	1	laws	law	NOUN
taxlaw-12356	1299	2	that	that	PRON
taxlaw-12356	1299	3	permit	permit	VERB
taxlaw-12356	1299	4	only	only	ADV
taxlaw-12356	1299	5	tax	tax	NOUN
taxlaw-12356	1299	6	credits	credit	NOUN
taxlaw-12356	1299	7	and	and	CCONJ
taxlaw-12356	1299	8	prohibit	prohibit	VERB
taxlaw-12356	1299	9	direct	direct	ADJ
taxlaw-12356	1299	10	vouchers	voucher	NOUN
taxlaw-12356	1299	11	are	be	AUX
taxlaw-12356	1299	12	the	the	DET
taxlaw-12356	1299	13	worst	bad	ADJ
taxlaw-12356	1299	14	of	of	ADP
taxlaw-12356	1299	15	both	both	DET
taxlaw-12356	1299	16	worlds	world	NOUN
taxlaw-12356	1299	17	;	;	PUNCT
taxlaw-12356	1299	18	they	they	PRON
taxlaw-12356	1299	19	narrowly	narrowly	ADV
taxlaw-12356	1299	20	restrict	restrict	VERB
taxlaw-12356	1299	21	the	the	DET
taxlaw-12356	1299	22	administration	administration	NOUN
taxlaw-12356	1299	23	of	of	ADP
taxlaw-12356	1299	24	school	school	NOUN
taxlaw-12356	1299	25	choice	choice	NOUN
taxlaw-12356	1299	26	to	to	ADP
taxlaw-12356	1299	27	a	a	DET
taxlaw-12356	1299	28	poorly	poorly	ADV
taxlaw-12356	1299	29	regulated	regulate	VERB
taxlaw-12356	1299	30	and	and	CCONJ
taxlaw-12356	1299	31	flawed	flawed	ADJ
taxlaw-12356	1299	32	method	method	NOUN
taxlaw-12356	1299	33	.	.	PUNCT
taxlaw-12356	1300	1	4	4	X
taxlaw-12356	1300	2	.	.	X
taxlaw-12356	1300	3	reforming	reform	VERB
taxlaw-12356	1300	4	,	,	PUNCT
taxlaw-12356	1300	5	instead	instead	ADV
taxlaw-12356	1300	6	of	of	ADP
taxlaw-12356	1300	7	replacing	replace	VERB
taxlaw-12356	1300	8	,	,	PUNCT
taxlaw-12356	1300	9	tax	tax	NOUN
taxlaw-12356	1300	10	credits	credit	NOUN
taxlaw-12356	1300	11	finally	finally	ADV
taxlaw-12356	1300	12	,	,	PUNCT
taxlaw-12356	1300	13	we	we	PRON
taxlaw-12356	1300	14	understand	understand	VERB
taxlaw-12356	1300	15	that	that	SCONJ
taxlaw-12356	1300	16	legislators	legislator	NOUN
taxlaw-12356	1300	17	may	may	AUX
taxlaw-12356	1300	18	still	still	ADV
taxlaw-12356	1300	19	wish	wish	VERB
taxlaw-12356	1300	20	to	to	PART
taxlaw-12356	1300	21	honor	honor	VERB
taxlaw-12356	1300	22	the	the	DET
taxlaw-12356	1300	23	state	state	NOUN
taxlaw-12356	1300	24	laws	law	NOUN
taxlaw-12356	1300	25	that	that	PRON
taxlaw-12356	1300	26	prevent	prevent	VERB
taxlaw-12356	1300	27	direct	direct	ADJ
taxlaw-12356	1300	28	funding	funding	NOUN
taxlaw-12356	1300	29	but	but	CCONJ
taxlaw-12356	1300	30	allow	allow	VERB
taxlaw-12356	1300	31	tax	tax	NOUN
taxlaw-12356	1300	32	credits	credit	NOUN
taxlaw-12356	1300	33	.	.	PUNCT
taxlaw-12356	1301	1	we	we	PRON
taxlaw-12356	1301	2	have	have	AUX
taxlaw-12356	1301	3	been	be	AUX
taxlaw-12356	1301	4	advised	advise	VERB
taxlaw-12356	1301	5	that	that	SCONJ
taxlaw-12356	1301	6	tax	tax	NOUN
taxlaw-12356	1301	7	credits	credit	NOUN
taxlaw-12356	1301	8	are	be	AUX
taxlaw-12356	1301	9	advantageous	advantageous	ADJ
taxlaw-12356	1301	10	politically	politically	ADV
taxlaw-12356	1301	11	—	—	PUNCT
taxlaw-12356	1301	12	they	they	PRON
taxlaw-12356	1301	13	constitute	constitute	VERB
taxlaw-12356	1301	14	social	social	ADJ
taxlaw-12356	1301	15	spending	spending	NOUN
taxlaw-12356	1301	16	favored	favor	VERB
taxlaw-12356	1301	17	by	by	ADP
taxlaw-12356	1301	18	liberals	liberal	NOUN
taxlaw-12356	1301	19	,	,	PUNCT
taxlaw-12356	1301	20	but	but	CCONJ
taxlaw-12356	1301	21	conservatives	conservative	NOUN
taxlaw-12356	1301	22	can	can	AUX
taxlaw-12356	1301	23	deny	deny	VERB
taxlaw-12356	1301	24	that	that	SCONJ
taxlaw-12356	1301	25	they	they	PRON
taxlaw-12356	1301	26	are	be	AUX
taxlaw-12356	1301	27	actually	actually	ADV
taxlaw-12356	1301	28	public	public	ADJ
taxlaw-12356	1301	29	money	money	NOUN
taxlaw-12356	1301	30	.	.	PUNCT
taxlaw-12356	1302	1	if	if	SCONJ
taxlaw-12356	1302	2	state	state	NOUN
taxlaw-12356	1302	3	legislators	legislator	NOUN
taxlaw-12356	1302	4	wish	wish	VERB
taxlaw-12356	1302	5	to	to	PART
taxlaw-12356	1302	6	maintain	maintain	VERB
taxlaw-12356	1302	7	the	the	DET
taxlaw-12356	1302	8	tax	tax	NOUN
taxlaw-12356	1302	9	credit	credit	NOUN
taxlaw-12356	1302	10	as	as	ADP
taxlaw-12356	1302	11	their	their	PRON
taxlaw-12356	1302	12	vehicle	vehicle	NOUN
taxlaw-12356	1302	13	for	for	ADP
taxlaw-12356	1302	14	school	school	NOUN
taxlaw-12356	1302	15	choice	choice	NOUN
taxlaw-12356	1302	16	,	,	PUNCT
taxlaw-12356	1302	17	for	for	ADP
taxlaw-12356	1302	18	political	political	ADJ
taxlaw-12356	1302	19	reasons	reason	NOUN
taxlaw-12356	1302	20	or	or	CCONJ
taxlaw-12356	1302	21	otherwise	otherwise	ADV
taxlaw-12356	1302	22	,	,	PUNCT
taxlaw-12356	1302	23	reform	reform	NOUN
taxlaw-12356	1302	24	to	to	ADP
taxlaw-12356	1302	25	the	the	DET
taxlaw-12356	1302	26	tax	tax	NOUN
taxlaw-12356	1302	27	credit	credit	NOUN
taxlaw-12356	1302	28	can	can	AUX
taxlaw-12356	1302	29	still	still	ADV
taxlaw-12356	1302	30	address	address	VERB
taxlaw-12356	1302	31	its	its	PRON
taxlaw-12356	1302	32	major	major	ADJ
taxlaw-12356	1302	33	issues	issue	NOUN
taxlaw-12356	1302	34	.	.	PUNCT
taxlaw-12356	1303	1	the	the	DET
taxlaw-12356	1303	2	tax	tax	NOUN
taxlaw-12356	1303	3	credit	credit	NOUN
taxlaw-12356	1303	4	form	form	NOUN
taxlaw-12356	1303	5	is	be	AUX
taxlaw-12356	1303	6	not	not	PART
taxlaw-12356	1303	7	the	the	DET
taxlaw-12356	1303	8	heart	heart	NOUN
taxlaw-12356	1303	9	of	of	ADP
taxlaw-12356	1303	10	our	our	PRON
taxlaw-12356	1303	11	objection	objection	NOUN
taxlaw-12356	1303	12	to	to	ADP
taxlaw-12356	1303	13	tax	tax	NOUN
taxlaw-12356	1303	14	credits	credit	NOUN
taxlaw-12356	1303	15	—	—	PUNCT
taxlaw-12356	1303	16	the	the	DET
taxlaw-12356	1303	17	main	main	ADJ
taxlaw-12356	1303	18	problems	problem	NOUN
taxlaw-12356	1303	19	are	be	AUX
taxlaw-12356	1303	20	actually	actually	ADV
taxlaw-12356	1303	21	the	the	DET
taxlaw-12356	1303	22	inequitable	inequitable	ADJ
taxlaw-12356	1303	23	use	use	NOUN
taxlaw-12356	1303	24	and	and	CCONJ
taxlaw-12356	1303	25	distribution	distribution	NOUN
taxlaw-12356	1303	26	and	and	CCONJ
taxlaw-12356	1303	27	the	the	DET
taxlaw-12356	1303	28	lack	lack	NOUN
taxlaw-12356	1303	29	of	of	ADP
taxlaw-12356	1303	30	regulation	regulation	NOUN
taxlaw-12356	1303	31	.	.	PUNCT
taxlaw-12356	1304	1	these	these	DET
taxlaw-12356	1304	2	problems	problem	NOUN
taxlaw-12356	1304	3	can	can	AUX
taxlaw-12356	1304	4	be	be	AUX
taxlaw-12356	1304	5	addressed	address	VERB
taxlaw-12356	1304	6	while	while	SCONJ
taxlaw-12356	1304	7	maintaining	maintain	VERB
taxlaw-12356	1304	8	the	the	DET
taxlaw-12356	1304	9	tax	tax	NOUN
taxlaw-12356	1304	10	credit	credit	NOUN
taxlaw-12356	1304	11	structure	structure	NOUN
taxlaw-12356	1304	12	.	.	PUNCT
taxlaw-12356	1305	1	inequitable	inequitable	ADJ
taxlaw-12356	1305	2	distribution	distribution	NOUN
taxlaw-12356	1305	3	could	could	AUX
taxlaw-12356	1305	4	be	be	AUX
taxlaw-12356	1305	5	addressed	address	VERB
taxlaw-12356	1305	6	by	by	ADP
taxlaw-12356	1305	7	forbidding	forbid	VERB
taxlaw-12356	1305	8	the	the	DET
taxlaw-12356	1305	9	designation	designation	NOUN
taxlaw-12356	1305	10	of	of	ADP
taxlaw-12356	1305	11	a	a	DET
taxlaw-12356	1305	12	specific	specific	ADJ
taxlaw-12356	1305	13	school	school	NOUN
taxlaw-12356	1305	14	or	or	CCONJ
taxlaw-12356	1305	15	student	student	NOUN
taxlaw-12356	1305	16	on	on	ADP
taxlaw-12356	1305	17	a	a	DET
taxlaw-12356	1305	18	donation	donation	NOUN
taxlaw-12356	1305	19	.	.	PUNCT
taxlaw-12356	1306	1	florida	florida	PROPN
taxlaw-12356	1306	2	,	,	PUNCT
taxlaw-12356	1306	3	for	for	ADP
taxlaw-12356	1306	4	example	example	NOUN
taxlaw-12356	1306	5	,	,	PUNCT
taxlaw-12356	1306	6	does	do	AUX
taxlaw-12356	1306	7	not	not	PART
taxlaw-12356	1306	8	allow	allow	VERB
taxlaw-12356	1306	9	donations	donation	NOUN
taxlaw-12356	1306	10	to	to	PART
taxlaw-12356	1306	11	be	be	AUX
taxlaw-12356	1306	12	designated	designate	VERB
taxlaw-12356	1306	13	to	to	ADP
taxlaw-12356	1306	14	specific	specific	ADJ
taxlaw-12356	1306	15	schools	school	NOUN
taxlaw-12356	1306	16	,	,	PUNCT
taxlaw-12356	1306	17	which	which	PRON
taxlaw-12356	1306	18	is	be	AUX
taxlaw-12356	1306	19	a	a	DET
taxlaw-12356	1306	20	step	step	NOUN
taxlaw-12356	1306	21	in	in	ADP
taxlaw-12356	1306	22	the	the	DET
taxlaw-12356	1306	23	right	right	ADJ
taxlaw-12356	1306	24	direction	direction	NOUN
taxlaw-12356	1306	25	in	in	ADP
taxlaw-12356	1306	26	terms	term	NOUN
taxlaw-12356	1306	27	of	of	ADP
taxlaw-12356	1306	28	equity	equity	NOUN
taxlaw-12356	1306	29	.	.	PUNCT
taxlaw-12356	1307	1	inequitable	inequitable	ADJ
taxlaw-12356	1307	2	use	use	NOUN
taxlaw-12356	1307	3	requires	require	VERB
taxlaw-12356	1307	4	more	more	ADJ
taxlaw-12356	1307	5	reform	reform	NOUN
taxlaw-12356	1307	6	—	—	PUNCT
taxlaw-12356	1307	7	it	it	PRON
taxlaw-12356	1307	8	could	could	AUX
taxlaw-12356	1307	9	be	be	AUX
taxlaw-12356	1307	10	addressed	address	VERB
taxlaw-12356	1307	11	by	by	ADP
taxlaw-12356	1307	12	making	make	VERB
taxlaw-12356	1307	13	the	the	DET
taxlaw-12356	1307	14	tax	tax	NOUN
taxlaw-12356	1307	15	credit	credit	NOUN
taxlaw-12356	1307	16	refundable	refundable	ADJ
taxlaw-12356	1307	17	,	,	PUNCT
taxlaw-12356	1307	18	meaning	mean	VERB
taxlaw-12356	1307	19	that	that	SCONJ
taxlaw-12356	1307	20	donors	donor	NOUN
taxlaw-12356	1307	21	would	would	AUX
taxlaw-12356	1307	22	be	be	AUX
taxlaw-12356	1307	23	refunded	refund	VERB
taxlaw-12356	1307	24	by	by	ADP
taxlaw-12356	1307	25	the	the	DET
taxlaw-12356	1307	26	state	state	NOUN
taxlaw-12356	1307	27	in	in	ADP
taxlaw-12356	1307	28	excess	excess	NOUN
taxlaw-12356	1307	29	of	of	ADP
taxlaw-12356	1307	30	their	their	PRON
taxlaw-12356	1307	31	tax	tax	NOUN
taxlaw-12356	1307	32	liability	liability	NOUN
taxlaw-12356	1307	33	.	.	PUNCT
taxlaw-12356	1308	1	tax	tax	NOUN
taxlaw-12356	1308	2	filers	filer	NOUN
taxlaw-12356	1308	3	with	with	ADP
taxlaw-12356	1308	4	no	no	DET
taxlaw-12356	1308	5	state	state	NOUN
taxlaw-12356	1308	6	tax	tax	NOUN
taxlaw-12356	1308	7	liability	liability	NOUN
taxlaw-12356	1308	8	would	would	AUX
taxlaw-12356	1308	9	receive	receive	VERB
taxlaw-12356	1308	10	a	a	DET
taxlaw-12356	1308	11	check	check	NOUN
taxlaw-12356	1308	12	from	from	ADP
taxlaw-12356	1308	13	the	the	DET
taxlaw-12356	1308	14	state	state	NOUN
taxlaw-12356	1308	15	for	for	ADP
taxlaw-12356	1308	16	the	the	DET
taxlaw-12356	1308	17	amount	amount	NOUN
taxlaw-12356	1308	18	of	of	ADP
taxlaw-12356	1308	19	their	their	PRON
taxlaw-12356	1308	20	contribution	contribution	NOUN
taxlaw-12356	1308	21	.	.	PUNCT
taxlaw-12356	1309	1	families	family	NOUN
taxlaw-12356	1309	2	in	in	ADP
taxlaw-12356	1309	3	lower	low	ADJ
taxlaw-12356	1309	4	tax	tax	NOUN
taxlaw-12356	1309	5	brackets	bracket	NOUN
taxlaw-12356	1309	6	,	,	PUNCT
taxlaw-12356	1309	7	then	then	ADV
taxlaw-12356	1309	8	,	,	PUNCT
taxlaw-12356	1309	9	would	would	AUX
taxlaw-12356	1309	10	have	have	VERB
taxlaw-12356	1309	11	just	just	ADV
taxlaw-12356	1309	12	as	as	ADV
taxlaw-12356	1309	13	much	much	ADJ
taxlaw-12356	1309	14	incentive	incentive	NOUN
taxlaw-12356	1309	15	to	to	PART
taxlaw-12356	1309	16	contribute	contribute	VERB
taxlaw-12356	1309	17	as	as	SCONJ
taxlaw-12356	1309	18	affluent	affluent	ADJ
taxlaw-12356	1309	19	families	family	NOUN
taxlaw-12356	1309	20	do	do	VERB
taxlaw-12356	1309	21	,	,	PUNCT
taxlaw-12356	1309	22	so	so	ADV
taxlaw-12356	1309	23	the	the	DET
taxlaw-12356	1309	24	benefit	benefit	NOUN
taxlaw-12356	1309	25	is	be	AUX
taxlaw-12356	1309	26	not	not	PART
taxlaw-12356	1309	27	concentrated	concentrate	VERB
taxlaw-12356	1309	28	on	on	ADP
taxlaw-12356	1309	29	the	the	DET
taxlaw-12356	1309	30	wealthy.255	wealthy.255	PROPN
taxlaw-12356	1309	31	the	the	DET
taxlaw-12356	1309	32	issue	issue	NOUN
taxlaw-12356	1309	33	that	that	PRON
taxlaw-12356	1309	34	remains	remain	VERB
taxlaw-12356	1309	35	is	be	AUX
taxlaw-12356	1309	36	that	that	SCONJ
taxlaw-12356	1309	37	benefitting	benefit	VERB
taxlaw-12356	1309	38	from	from	ADP
taxlaw-12356	1309	39	the	the	DET
taxlaw-12356	1309	40	tax	tax	NOUN
taxlaw-12356	1309	41	credit	credit	NOUN
taxlaw-12356	1309	42	still	still	ADV
taxlaw-12356	1309	43	requires	require	VERB
taxlaw-12356	1309	44	parting	part	VERB
taxlaw-12356	1309	45	with	with	ADP
taxlaw-12356	1309	46	a	a	DET
taxlaw-12356	1309	47	sum	sum	NOUN
taxlaw-12356	1309	48	of	of	ADP
taxlaw-12356	1309	49	money	money	NOUN
taxlaw-12356	1309	50	for	for	ADP
taxlaw-12356	1309	51	part	part	NOUN
taxlaw-12356	1309	52	of	of	ADP
taxlaw-12356	1309	53	the	the	DET
taxlaw-12356	1309	54	year	year	NOUN
taxlaw-12356	1309	55	:	:	PUNCT
taxlaw-12356	1309	56	the	the	DET
taxlaw-12356	1309	57	donor	donor	NOUN
taxlaw-12356	1309	58	would	would	AUX
taxlaw-12356	1309	59	have	have	VERB
taxlaw-12356	1309	60	to	to	PART
taxlaw-12356	1309	61	donate	donate	VERB
taxlaw-12356	1309	62	to	to	ADP
taxlaw-12356	1309	63	the	the	DET
taxlaw-12356	1309	64	scholarship	scholarship	NOUN
taxlaw-12356	1309	65	organization	organization	NOUN
taxlaw-12356	1309	66	and	and	CCONJ
taxlaw-12356	1309	67	wait	wait	VERB
taxlaw-12356	1309	68	to	to	PART
taxlaw-12356	1309	69	receive	receive	VERB
taxlaw-12356	1309	70	their	their	PRON
taxlaw-12356	1309	71	refundable	refundable	ADJ
taxlaw-12356	1309	72	tax	tax	NOUN
taxlaw-12356	1309	73	credit	credit	NOUN
taxlaw-12356	1309	74	at	at	ADP
taxlaw-12356	1309	75	tax	tax	NOUN
taxlaw-12356	1309	76	time	time	NOUN
taxlaw-12356	1309	77	the	the	DET
taxlaw-12356	1309	78	following	follow	VERB
taxlaw-12356	1309	79	year.256	year.256	PRON
taxlaw-12356	1309	80	this	this	PRON
taxlaw-12356	1309	81	is	be	AUX
taxlaw-12356	1309	82	obviously	obviously	ADV
taxlaw-12356	1309	83	much	much	ADV
taxlaw-12356	1309	84	easier	easy	ADJ
taxlaw-12356	1309	85	for	for	ADP
taxlaw-12356	1309	86	the	the	DET
taxlaw-12356	1309	87	wealthy	wealthy	ADJ
taxlaw-12356	1309	88	,	,	PUNCT
taxlaw-12356	1309	89	who	who	PRON
taxlaw-12356	1309	90	have	have	VERB
taxlaw-12356	1309	91	more	more	ADV
taxlaw-12356	1309	92	disposable	disposable	ADJ
taxlaw-12356	1309	93	income	income	NOUN
taxlaw-12356	1309	94	.	.	PUNCT
taxlaw-12356	1310	1	to	to	ADP
taxlaw-12356	1310	2	fully	fully	ADV
taxlaw-12356	1310	3	255	255	NUM
taxlaw-12356	1310	4	a	a	DET
taxlaw-12356	1310	5	refundable	refundable	ADJ
taxlaw-12356	1310	6	tax	tax	NOUN
taxlaw-12356	1310	7	credit	credit	NOUN
taxlaw-12356	1310	8	is	be	AUX
taxlaw-12356	1310	9	still	still	ADV
taxlaw-12356	1310	10	an	an	DET
taxlaw-12356	1310	11	obstacle	obstacle	NOUN
taxlaw-12356	1310	12	more	more	ADV
taxlaw-12356	1310	13	easily	easily	ADV
taxlaw-12356	1310	14	surmounted	surmount	VERB
taxlaw-12356	1310	15	by	by	ADP
taxlaw-12356	1310	16	the	the	DET
taxlaw-12356	1310	17	wealthy	wealthy	ADJ
taxlaw-12356	1310	18	than	than	ADP
taxlaw-12356	1310	19	by	by	ADP
taxlaw-12356	1310	20	the	the	DET
taxlaw-12356	1310	21	poor	poor	ADJ
taxlaw-12356	1310	22	.	.	PUNCT
taxlaw-12356	1311	1	the	the	DET
taxlaw-12356	1311	2	wealthy	wealthy	ADJ
taxlaw-12356	1311	3	already	already	ADV
taxlaw-12356	1311	4	have	have	VERB
taxlaw-12356	1311	5	a	a	DET
taxlaw-12356	1311	6	reason	reason	NOUN
taxlaw-12356	1311	7	to	to	PART
taxlaw-12356	1311	8	be	be	AUX
taxlaw-12356	1311	9	filing	file	VERB
taxlaw-12356	1311	10	and	and	CCONJ
taxlaw-12356	1311	11	paying	pay	VERB
taxlaw-12356	1311	12	attention	attention	NOUN
taxlaw-12356	1311	13	to	to	ADP
taxlaw-12356	1311	14	state	state	NOUN
taxlaw-12356	1311	15	taxes	taxis	NOUN
taxlaw-12356	1311	16	.	.	PUNCT
taxlaw-12356	1312	1	people	people	NOUN
taxlaw-12356	1312	2	who	who	PRON
taxlaw-12356	1312	3	know	know	VERB
taxlaw-12356	1312	4	they	they	PRON
taxlaw-12356	1312	5	will	will	AUX
taxlaw-12356	1312	6	have	have	VERB
taxlaw-12356	1312	7	no	no	DET
taxlaw-12356	1312	8	state	state	NOUN
taxlaw-12356	1312	9	tax	tax	NOUN
taxlaw-12356	1312	10	liability	liability	NOUN
taxlaw-12356	1312	11	do	do	VERB
taxlaw-12356	1312	12	not	not	PART
taxlaw-12356	1312	13	.	.	PUNCT
taxlaw-12356	1313	1	georgians	georgians	PROPN
taxlaw-12356	1313	2	who	who	PRON
taxlaw-12356	1313	3	make	make	VERB
taxlaw-12356	1313	4	less	less	ADJ
taxlaw-12356	1313	5	than	than	ADP
taxlaw-12356	1313	6	$	$	SYM
taxlaw-12356	1313	7	8,100	8,100	NUM
taxlaw-12356	1313	8	in	in	ADP
taxlaw-12356	1313	9	2022	2022	NUM
taxlaw-12356	1313	10	,	,	PUNCT
taxlaw-12356	1313	11	for	for	ADP
taxlaw-12356	1313	12	example	example	NOUN
taxlaw-12356	1313	13	,	,	PUNCT
taxlaw-12356	1313	14	are	be	AUX
taxlaw-12356	1313	15	not	not	PART
taxlaw-12356	1313	16	required	require	VERB
taxlaw-12356	1313	17	to	to	PART
taxlaw-12356	1313	18	file	file	VERB
taxlaw-12356	1313	19	a	a	DET
taxlaw-12356	1313	20	state	state	NOUN
taxlaw-12356	1313	21	income	income	NOUN
taxlaw-12356	1313	22	tax	tax	NOUN
taxlaw-12356	1313	23	return	return	NOUN
taxlaw-12356	1313	24	at	at	ADV
taxlaw-12356	1313	25	all	all	ADV
taxlaw-12356	1313	26	;	;	PUNCT
taxlaw-12356	1313	27	see	see	VERB
taxlaw-12356	1313	28	filing	filing	NOUN
taxlaw-12356	1313	29	requirements	requirement	NOUN
taxlaw-12356	1313	30	,	,	PUNCT
taxlaw-12356	1313	31	ga	ga	PROPN
taxlaw-12356	1313	32	.	.	PROPN
taxlaw-12356	1313	33	dep’t	dep’t	PROPN
taxlaw-12356	1313	34	of	of	ADP
taxlaw-12356	1313	35	revenue	revenue	NOUN
taxlaw-12356	1313	36	,	,	PUNCT
taxlaw-12356	1313	37	https://dor.georgia.gov/filing-requirements	https://dor.georgia.gov/filing-requirement	NOUN
taxlaw-12356	1314	1	[	[	X
taxlaw-12356	1314	2	perma.cc/4rgh-gqmm	perma.cc/4rgh-gqmm	X
taxlaw-12356	1314	3	]	]	X
taxlaw-12356	1314	4	.	.	PUNCT
taxlaw-12356	1315	1	those	those	PRON
taxlaw-12356	1315	2	who	who	PRON
taxlaw-12356	1315	3	know	know	VERB
taxlaw-12356	1315	4	they	they	PRON
taxlaw-12356	1315	5	do	do	AUX
taxlaw-12356	1315	6	not	not	PART
taxlaw-12356	1315	7	need	need	VERB
taxlaw-12356	1315	8	to	to	PART
taxlaw-12356	1315	9	worry	worry	VERB
taxlaw-12356	1315	10	about	about	ADP
taxlaw-12356	1315	11	state	state	NOUN
taxlaw-12356	1315	12	taxes	taxis	NOUN
taxlaw-12356	1315	13	at	at	ADV
taxlaw-12356	1315	14	all	all	ADV
taxlaw-12356	1315	15	will	will	AUX
taxlaw-12356	1315	16	probably	probably	ADV
taxlaw-12356	1315	17	not	not	PART
taxlaw-12356	1315	18	go	go	VERB
taxlaw-12356	1315	19	hunting	hunt	VERB
taxlaw-12356	1315	20	down	down	ADP
taxlaw-12356	1315	21	a	a	DET
taxlaw-12356	1315	22	tax	tax	NOUN
taxlaw-12356	1315	23	credit	credit	NOUN
taxlaw-12356	1315	24	,	,	PUNCT
taxlaw-12356	1315	25	but	but	CCONJ
taxlaw-12356	1315	26	those	those	PRON
taxlaw-12356	1315	27	who	who	PRON
taxlaw-12356	1315	28	are	be	AUX
taxlaw-12356	1315	29	already	already	ADV
taxlaw-12356	1315	30	filing	file	VERB
taxlaw-12356	1315	31	will	will	AUX
taxlaw-12356	1315	32	have	have	VERB
taxlaw-12356	1315	33	more	more	ADJ
taxlaw-12356	1315	34	exposure	exposure	NOUN
taxlaw-12356	1315	35	to	to	ADP
taxlaw-12356	1315	36	it	it	PRON
taxlaw-12356	1315	37	.	.	PUNCT
taxlaw-12356	1316	1	thus	thus	ADV
taxlaw-12356	1316	2	,	,	PUNCT
taxlaw-12356	1316	3	the	the	DET
taxlaw-12356	1316	4	wealthy	wealthy	ADJ
taxlaw-12356	1316	5	remain	remain	VERB
taxlaw-12356	1316	6	in	in	ADP
taxlaw-12356	1316	7	a	a	DET
taxlaw-12356	1316	8	better	well	ADJ
taxlaw-12356	1316	9	position	position	NOUN
taxlaw-12356	1316	10	than	than	ADP
taxlaw-12356	1316	11	the	the	DET
taxlaw-12356	1316	12	poor	poor	ADJ
taxlaw-12356	1316	13	to	to	PART
taxlaw-12356	1316	14	take	take	VERB
taxlaw-12356	1316	15	advantage	advantage	NOUN
taxlaw-12356	1316	16	of	of	ADP
taxlaw-12356	1316	17	even	even	ADV
taxlaw-12356	1316	18	refundable	refundable	ADJ
taxlaw-12356	1316	19	tax	tax	NOUN
taxlaw-12356	1316	20	credits	credit	NOUN
taxlaw-12356	1316	21	.	.	PUNCT
taxlaw-12356	1317	1	256	256	NUM
taxlaw-12356	1317	2	see	see	VERB
taxlaw-12356	1317	3	andrew	andrew	PROPN
taxlaw-12356	1317	4	t.	t.	PROPN
taxlaw-12356	1317	5	hayashi	hayashi	PROPN
taxlaw-12356	1317	6	&	&	CCONJ
taxlaw-12356	1317	7	justin	justin	PROPN
taxlaw-12356	1317	8	j.	j.	PROPN
taxlaw-12356	1317	9	hopkins	hopkins	PROPN
taxlaw-12356	1317	10	,	,	PUNCT
taxlaw-12356	1317	11	charitable	charitable	ADJ
taxlaw-12356	1317	12	tax	tax	NOUN
taxlaw-12356	1317	13	deduction	deduction	NOUN
taxlaw-12356	1317	14	and	and	CCONJ
taxlaw-12356	1317	15	civic	civic	ADJ
taxlaw-12356	1317	16	engagement	engagement	NOUN
taxlaw-12356	1317	17	,	,	PUNCT
taxlaw-12356	1317	18	2023	2023	NUM
taxlaw-12356	1317	19	u.	u.	PROPN
taxlaw-12356	1317	20	ill	ill	PROPN
taxlaw-12356	1317	21	.	.	PUNCT
taxlaw-12356	1318	1	l.	l.	PROPN
taxlaw-12356	1318	2	rev	rev	AUX
taxlaw-12356	1318	3	.	.	PROPN
taxlaw-12356	1318	4	,	,	PUNCT
taxlaw-12356	1318	5	1179	1179	NUM
taxlaw-12356	1318	6	,	,	PUNCT
taxlaw-12356	1318	7	1220	1220	NUM
taxlaw-12356	1318	8	(	(	PUNCT
taxlaw-12356	1318	9	2023	2023	NUM
taxlaw-12356	1318	10	)	)	PUNCT
taxlaw-12356	1318	11	(	(	PUNCT
taxlaw-12356	1318	12	“	"	PUNCT
taxlaw-12356	1318	13	[	[	PUNCT
taxlaw-12356	1318	14	earned	earn	VERB
taxlaw-12356	1318	15	income	income	NOUN
taxlaw-12356	1318	16	tax	tax	NOUN
taxlaw-12356	1318	17	credit	credit	NOUN
taxlaw-12356	1318	18	]	]	PUNCT
taxlaw-12356	1318	19	recipients	recipient	NOUN
taxlaw-12356	1318	20	often	often	ADV
taxlaw-12356	1318	21	have	have	VERB
taxlaw-12356	1318	22	significant	significant	ADJ
taxlaw-12356	1318	23	debt	debt	NOUN
taxlaw-12356	1318	24	that	that	PRON
taxlaw-12356	1318	25	accumulates	accumulate	VERB
taxlaw-12356	1318	26	during	during	ADP
taxlaw-12356	1318	27	the	the	DET
taxlaw-12356	1318	28	winter	winter	NOUN
taxlaw-12356	1318	29	holidays	holiday	NOUN
taxlaw-12356	1318	30	that	that	PRON
taxlaw-12356	1318	31	they	they	PRON
taxlaw-12356	1318	32	only	only	ADV
taxlaw-12356	1318	33	repay	repay	VERB
taxlaw-12356	1318	34	after	after	ADP
taxlaw-12356	1318	35	receiving	receive	VERB
taxlaw-12356	1318	36	their	their	PRON
taxlaw-12356	1318	37	tax	tax	NOUN
taxlaw-12356	1318	38	refunds	refund	NOUN
taxlaw-12356	1318	39	,	,	PUNCT
taxlaw-12356	1318	40	making	make	VERB
taxlaw-12356	1318	41	them	they	PRON
taxlaw-12356	1318	42	vulnerable	vulnerable	ADJ
taxlaw-12356	1318	43	to	to	ADP
taxlaw-12356	1318	44	delays	delay	NOUN
taxlaw-12356	1318	45	or	or	CCONJ
taxlaw-12356	1318	46	garnishment	garnishment	NOUN
taxlaw-12356	1318	47	of	of	ADP
taxlaw-12356	1318	48	those	those	DET
taxlaw-12356	1318	49	refunds	refund	NOUN
taxlaw-12356	1318	50	.	.	PUNCT
taxlaw-12356	1318	51	”	"	PUNCT
taxlaw-12356	1318	52	)	)	PUNCT
taxlaw-12356	1318	53	.	.	PUNCT
taxlaw-12356	1319	1	columbia	columbia	PROPN
taxlaw-12356	1319	2	journal	journal	PROPN
taxlaw-12356	1319	3	of	of	ADP
taxlaw-12356	1319	4	tax	tax	NOUN
taxlaw-12356	1319	5	law	law	NOUN
taxlaw-12356	1320	1	[	[	X
taxlaw-12356	1320	2	vol	vol	NOUN
taxlaw-12356	1320	3	:	:	PUNCT
taxlaw-12356	1320	4	15:1	15:1	NUM
taxlaw-12356	1320	5	126	126	NUM
taxlaw-12356	1320	6	address	address	NOUN
taxlaw-12356	1320	7	the	the	DET
taxlaw-12356	1320	8	inequitable	inequitable	ADJ
taxlaw-12356	1320	9	use	use	NOUN
taxlaw-12356	1320	10	of	of	ADP
taxlaw-12356	1320	11	tax	tax	NOUN
taxlaw-12356	1320	12	credits	credit	NOUN
taxlaw-12356	1320	13	,	,	PUNCT
taxlaw-12356	1320	14	then	then	ADV
taxlaw-12356	1320	15	,	,	PUNCT
taxlaw-12356	1320	16	the	the	DET
taxlaw-12356	1320	17	refund	refund	NOUN
taxlaw-12356	1320	18	would	would	AUX
taxlaw-12356	1320	19	have	have	VERB
taxlaw-12356	1320	20	to	to	PART
taxlaw-12356	1320	21	be	be	AUX
taxlaw-12356	1320	22	issued	issue	VERB
taxlaw-12356	1320	23	simultaneously	simultaneously	ADV
taxlaw-12356	1320	24	with	with	ADP
taxlaw-12356	1320	25	the	the	DET
taxlaw-12356	1320	26	donation	donation	NOUN
taxlaw-12356	1320	27	.	.	PUNCT
taxlaw-12356	1321	1	that	that	DET
taxlaw-12356	1321	2	way	way	NOUN
taxlaw-12356	1321	3	,	,	PUNCT
taxlaw-12356	1321	4	recipients	recipient	NOUN
taxlaw-12356	1321	5	of	of	ADP
taxlaw-12356	1321	6	the	the	DET
taxlaw-12356	1321	7	credit	credit	NOUN
taxlaw-12356	1321	8	would	would	AUX
taxlaw-12356	1321	9	not	not	PART
taxlaw-12356	1321	10	be	be	AUX
taxlaw-12356	1321	11	required	require	VERB
taxlaw-12356	1321	12	to	to	PART
taxlaw-12356	1321	13	part	part	VERB
taxlaw-12356	1321	14	with	with	ADP
taxlaw-12356	1321	15	their	their	PRON
taxlaw-12356	1321	16	money	money	NOUN
taxlaw-12356	1321	17	for	for	ADP
taxlaw-12356	1321	18	months	month	NOUN
taxlaw-12356	1321	19	,	,	PUNCT
taxlaw-12356	1321	20	expanding	expand	VERB
taxlaw-12356	1321	21	the	the	DET
taxlaw-12356	1321	22	option	option	NOUN
taxlaw-12356	1321	23	to	to	ADP
taxlaw-12356	1321	24	poorer	poor	ADJ
taxlaw-12356	1321	25	families	family	NOUN
taxlaw-12356	1321	26	.	.	PUNCT
taxlaw-12356	1322	1	of	of	ADP
taxlaw-12356	1322	2	course	course	ADV
taxlaw-12356	1322	3	,	,	PUNCT
taxlaw-12356	1322	4	if	if	SCONJ
taxlaw-12356	1322	5	the	the	DET
taxlaw-12356	1322	6	tax	tax	NOUN
taxlaw-12356	1322	7	credit	credit	NOUN
taxlaw-12356	1322	8	is	be	AUX
taxlaw-12356	1322	9	issued	issue	VERB
taxlaw-12356	1322	10	simultaneously	simultaneously	ADV
taxlaw-12356	1322	11	with	with	ADP
taxlaw-12356	1322	12	the	the	DET
taxlaw-12356	1322	13	donation	donation	NOUN
taxlaw-12356	1322	14	,	,	PUNCT
taxlaw-12356	1322	15	it	it	PRON
taxlaw-12356	1322	16	looks	look	VERB
taxlaw-12356	1322	17	more	more	ADV
taxlaw-12356	1322	18	like	like	ADP
taxlaw-12356	1322	19	a	a	DET
taxlaw-12356	1322	20	voucher	voucher	NOUN
taxlaw-12356	1322	21	than	than	ADP
taxlaw-12356	1322	22	a	a	DET
taxlaw-12356	1322	23	tax	tax	NOUN
taxlaw-12356	1322	24	credit	credit	NOUN
taxlaw-12356	1322	25	.	.	PUNCT
taxlaw-12356	1323	1	if	if	SCONJ
taxlaw-12356	1323	2	legislators	legislator	NOUN
taxlaw-12356	1323	3	would	would	AUX
taxlaw-12356	1323	4	prefer	prefer	VERB
taxlaw-12356	1323	5	to	to	PART
taxlaw-12356	1323	6	call	call	VERB
taxlaw-12356	1323	7	it	it	PRON
taxlaw-12356	1323	8	a	a	DET
taxlaw-12356	1323	9	tax	tax	NOUN
taxlaw-12356	1323	10	credit	credit	NOUN
taxlaw-12356	1323	11	for	for	ADP
taxlaw-12356	1323	12	political	political	ADJ
taxlaw-12356	1323	13	reasons	reason	NOUN
taxlaw-12356	1323	14	,	,	PUNCT
taxlaw-12356	1323	15	however	however	ADV
taxlaw-12356	1323	16	,	,	PUNCT
taxlaw-12356	1323	17	we	we	PRON
taxlaw-12356	1323	18	have	have	VERB
taxlaw-12356	1323	19	no	no	DET
taxlaw-12356	1323	20	objection	objection	NOUN
taxlaw-12356	1323	21	—	—	PUNCT
taxlaw-12356	1323	22	the	the	DET
taxlaw-12356	1323	23	issues	issue	NOUN
taxlaw-12356	1323	24	are	be	AUX
taxlaw-12356	1323	25	with	with	ADP
taxlaw-12356	1323	26	the	the	DET
taxlaw-12356	1323	27	inequitable	inequitable	ADJ
taxlaw-12356	1323	28	distribution	distribution	NOUN
taxlaw-12356	1323	29	and	and	CCONJ
taxlaw-12356	1323	30	the	the	DET
taxlaw-12356	1323	31	lack	lack	NOUN
taxlaw-12356	1323	32	of	of	ADP
taxlaw-12356	1323	33	regulation	regulation	NOUN
taxlaw-12356	1323	34	,	,	PUNCT
taxlaw-12356	1323	35	not	not	PART
taxlaw-12356	1323	36	the	the	DET
taxlaw-12356	1323	37	label	label	NOUN
taxlaw-12356	1323	38	.	.	PUNCT
taxlaw-12356	1324	1	addressing	address	VERB
taxlaw-12356	1324	2	inequitable	inequitable	ADJ
taxlaw-12356	1324	3	distribution	distribution	NOUN
taxlaw-12356	1324	4	of	of	ADP
taxlaw-12356	1324	5	tax	tax	NOUN
taxlaw-12356	1324	6	credits	credit	NOUN
taxlaw-12356	1324	7	may	may	AUX
taxlaw-12356	1324	8	also	also	ADV
taxlaw-12356	1324	9	require	require	VERB
taxlaw-12356	1324	10	means	mean	NOUN
taxlaw-12356	1324	11	testing	test	VERB
taxlaw-12356	1324	12	tax	tax	NOUN
taxlaw-12356	1324	13	credit	credit	NOUN
taxlaw-12356	1324	14	recipients	recipient	NOUN
taxlaw-12356	1324	15	,	,	PUNCT
taxlaw-12356	1324	16	so	so	SCONJ
taxlaw-12356	1324	17	that	that	SCONJ
taxlaw-12356	1324	18	the	the	DET
taxlaw-12356	1324	19	tax	tax	NOUN
taxlaw-12356	1324	20	credits	credit	NOUN
taxlaw-12356	1324	21	are	be	AUX
taxlaw-12356	1324	22	actually	actually	ADV
taxlaw-12356	1324	23	distributed	distribute	VERB
taxlaw-12356	1324	24	more	more	ADV
taxlaw-12356	1324	25	generously	generously	ADV
taxlaw-12356	1324	26	to	to	ADP
taxlaw-12356	1324	27	those	those	PRON
taxlaw-12356	1324	28	who	who	PRON
taxlaw-12356	1324	29	need	need	VERB
taxlaw-12356	1324	30	them	they	PRON
taxlaw-12356	1324	31	to	to	PART
taxlaw-12356	1324	32	attend	attend	VERB
taxlaw-12356	1324	33	private	private	ADJ
taxlaw-12356	1324	34	school	school	NOUN
taxlaw-12356	1324	35	than	than	ADP
taxlaw-12356	1324	36	to	to	ADP
taxlaw-12356	1324	37	those	those	PRON
taxlaw-12356	1324	38	who	who	PRON
taxlaw-12356	1324	39	can	can	AUX
taxlaw-12356	1324	40	afford	afford	VERB
taxlaw-12356	1324	41	private	private	ADJ
taxlaw-12356	1324	42	school	school	NOUN
taxlaw-12356	1324	43	on	on	ADP
taxlaw-12356	1324	44	their	their	PRON
taxlaw-12356	1324	45	own	own	ADJ
taxlaw-12356	1324	46	.	.	PUNCT
taxlaw-12356	1325	1	this	this	PRON
taxlaw-12356	1325	2	would	would	AUX
taxlaw-12356	1325	3	be	be	AUX
taxlaw-12356	1325	4	a	a	DET
taxlaw-12356	1325	5	step	step	NOUN
taxlaw-12356	1325	6	in	in	ADP
taxlaw-12356	1325	7	the	the	DET
taxlaw-12356	1325	8	right	right	ADJ
taxlaw-12356	1325	9	direction	direction	NOUN
taxlaw-12356	1325	10	,	,	PUNCT
taxlaw-12356	1325	11	but	but	CCONJ
taxlaw-12356	1325	12	it	it	PRON
taxlaw-12356	1325	13	would	would	AUX
taxlaw-12356	1325	14	require	require	VERB
taxlaw-12356	1325	15	much	much	ADV
taxlaw-12356	1325	16	more	more	ADJ
taxlaw-12356	1325	17	scrutiny	scrutiny	NOUN
taxlaw-12356	1325	18	of	of	ADP
taxlaw-12356	1325	19	how	how	SCONJ
taxlaw-12356	1325	20	schools	school	NOUN
taxlaw-12356	1325	21	and	and	CCONJ
taxlaw-12356	1325	22	scholarship	scholarship	NOUN
taxlaw-12356	1325	23	organizations	organization	NOUN
taxlaw-12356	1325	24	distribute	distribute	VERB
taxlaw-12356	1325	25	funds	fund	NOUN
taxlaw-12356	1325	26	.	.	PUNCT
taxlaw-12356	1326	1	this	this	PRON
taxlaw-12356	1326	2	could	could	AUX
taxlaw-12356	1326	3	be	be	AUX
taxlaw-12356	1326	4	done	do	VERB
taxlaw-12356	1326	5	with	with	ADP
taxlaw-12356	1326	6	either	either	CCONJ
taxlaw-12356	1326	7	tax	tax	NOUN
taxlaw-12356	1326	8	credits	credit	NOUN
taxlaw-12356	1326	9	or	or	CCONJ
taxlaw-12356	1326	10	direct	direct	ADJ
taxlaw-12356	1326	11	funding	funding	NOUN
taxlaw-12356	1326	12	,	,	PUNCT
taxlaw-12356	1326	13	but	but	CCONJ
taxlaw-12356	1326	14	we	we	PRON
taxlaw-12356	1326	15	expect	expect	VERB
taxlaw-12356	1326	16	it	it	PRON
taxlaw-12356	1326	17	will	will	AUX
taxlaw-12356	1326	18	be	be	AUX
taxlaw-12356	1326	19	easier	easy	ADJ
taxlaw-12356	1326	20	with	with	ADP
taxlaw-12356	1326	21	direct	direct	ADJ
taxlaw-12356	1326	22	funding	funding	NOUN
taxlaw-12356	1326	23	,	,	PUNCT
taxlaw-12356	1326	24	which	which	PRON
taxlaw-12356	1326	25	allows	allow	VERB
taxlaw-12356	1326	26	more	more	ADJ
taxlaw-12356	1326	27	accountability	accountability	NOUN
taxlaw-12356	1326	28	and	and	CCONJ
taxlaw-12356	1326	29	does	do	AUX
taxlaw-12356	1326	30	not	not	PART
taxlaw-12356	1326	31	share	share	VERB
taxlaw-12356	1326	32	tax	tax	NOUN
taxlaw-12356	1326	33	credits	credit	NOUN
taxlaw-12356	1326	34	’	'	PUNCT
taxlaw-12356	1326	35	long	long	ADJ
taxlaw-12356	1326	36	history	history	NOUN
taxlaw-12356	1326	37	of	of	ADP
taxlaw-12356	1326	38	being	be	AUX
taxlaw-12356	1326	39	insulated	insulate	VERB
taxlaw-12356	1326	40	from	from	ADP
taxlaw-12356	1326	41	the	the	DET
taxlaw-12356	1326	42	government	government	NOUN
taxlaw-12356	1326	43	.	.	PUNCT
taxlaw-12356	1327	1	even	even	ADV
taxlaw-12356	1327	2	with	with	ADP
taxlaw-12356	1327	3	this	this	DET
taxlaw-12356	1327	4	reform	reform	NOUN
taxlaw-12356	1327	5	,	,	PUNCT
taxlaw-12356	1327	6	tax	tax	NOUN
taxlaw-12356	1327	7	credits	credit	NOUN
taxlaw-12356	1327	8	will	will	AUX
taxlaw-12356	1327	9	begin	begin	VERB
taxlaw-12356	1327	10	to	to	PART
taxlaw-12356	1327	11	look	look	VERB
taxlaw-12356	1327	12	more	more	ADV
taxlaw-12356	1327	13	like	like	ADP
taxlaw-12356	1327	14	vouchers	voucher	NOUN
taxlaw-12356	1327	15	because	because	SCONJ
taxlaw-12356	1327	16	the	the	DET
taxlaw-12356	1327	17	state	state	NOUN
taxlaw-12356	1327	18	will	will	AUX
taxlaw-12356	1327	19	have	have	VERB
taxlaw-12356	1327	20	more	more	ADJ
taxlaw-12356	1327	21	control	control	NOUN
taxlaw-12356	1327	22	over	over	ADP
taxlaw-12356	1327	23	how	how	SCONJ
taxlaw-12356	1327	24	they	they	PRON
taxlaw-12356	1327	25	are	be	AUX
taxlaw-12356	1327	26	distributed.257	distributed.257	NOUN
taxlaw-12356	1327	27	retaining	retain	VERB
taxlaw-12356	1327	28	the	the	DET
taxlaw-12356	1327	29	tax	tax	NOUN
taxlaw-12356	1327	30	credit	credit	NOUN
taxlaw-12356	1327	31	structure	structure	NOUN
taxlaw-12356	1327	32	would	would	AUX
taxlaw-12356	1327	33	also	also	ADV
taxlaw-12356	1327	34	require	require	VERB
taxlaw-12356	1327	35	reform	reform	NOUN
taxlaw-12356	1327	36	in	in	ADP
taxlaw-12356	1327	37	the	the	DET
taxlaw-12356	1327	38	area	area	NOUN
taxlaw-12356	1327	39	of	of	ADP
taxlaw-12356	1327	40	regulation	regulation	NOUN
taxlaw-12356	1327	41	.	.	PUNCT
taxlaw-12356	1328	1	as	as	ADP
taxlaw-12356	1328	2	with	with	ADP
taxlaw-12356	1328	3	the	the	DET
taxlaw-12356	1328	4	issues	issue	NOUN
taxlaw-12356	1328	5	described	describe	VERB
taxlaw-12356	1328	6	above	above	ADV
taxlaw-12356	1328	7	,	,	PUNCT
taxlaw-12356	1328	8	there	there	PRON
taxlaw-12356	1328	9	is	be	VERB
taxlaw-12356	1328	10	no	no	DET
taxlaw-12356	1328	11	reason	reason	NOUN
taxlaw-12356	1328	12	that	that	SCONJ
taxlaw-12356	1328	13	regulation	regulation	NOUN
taxlaw-12356	1328	14	must	must	AUX
taxlaw-12356	1328	15	come	come	VERB
taxlaw-12356	1328	16	from	from	ADP
taxlaw-12356	1328	17	outside	outside	ADP
taxlaw-12356	1328	18	of	of	ADP
taxlaw-12356	1328	19	the	the	DET
taxlaw-12356	1328	20	states	state	NOUN
taxlaw-12356	1328	21	’	'	PUNCT
taxlaw-12356	1328	22	tax	tax	NOUN
taxlaw-12356	1328	23	functions	function	NOUN
taxlaw-12356	1328	24	.	.	PUNCT
taxlaw-12356	1329	1	if	if	SCONJ
taxlaw-12356	1329	2	the	the	DET
taxlaw-12356	1329	3	state	state	NOUN
taxlaw-12356	1329	4	agency	agency	NOUN
taxlaw-12356	1329	5	that	that	PRON
taxlaw-12356	1329	6	currently	currently	ADV
taxlaw-12356	1329	7	administers	administer	VERB
taxlaw-12356	1329	8	the	the	DET
taxlaw-12356	1329	9	tax	tax	NOUN
taxlaw-12356	1329	10	credit	credit	NOUN
taxlaw-12356	1329	11	can	can	AUX
taxlaw-12356	1329	12	adequately	adequately	ADV
taxlaw-12356	1329	13	increase	increase	VERB
taxlaw-12356	1329	14	oversight	oversight	NOUN
taxlaw-12356	1329	15	of	of	ADP
taxlaw-12356	1329	16	how	how	SCONJ
taxlaw-12356	1329	17	the	the	DET
taxlaw-12356	1329	18	funds	fund	NOUN
taxlaw-12356	1329	19	are	be	AUX
taxlaw-12356	1329	20	used	use	VERB
taxlaw-12356	1329	21	and	and	CCONJ
taxlaw-12356	1329	22	awarded	award	VERB
taxlaw-12356	1329	23	,	,	PUNCT
taxlaw-12356	1329	24	then	then	ADV
taxlaw-12356	1329	25	it	it	PRON
taxlaw-12356	1329	26	should	should	AUX
taxlaw-12356	1329	27	implement	implement	VERB
taxlaw-12356	1329	28	that	that	DET
taxlaw-12356	1329	29	oversight	oversight	NOUN
taxlaw-12356	1329	30	,	,	PUNCT
taxlaw-12356	1329	31	by	by	ADP
taxlaw-12356	1329	32	all	all	DET
taxlaw-12356	1329	33	means	mean	NOUN
taxlaw-12356	1329	34	.	.	PUNCT
taxlaw-12356	1330	1	whether	whether	SCONJ
taxlaw-12356	1330	2	the	the	DET
taxlaw-12356	1330	3	agency	agency	NOUN
taxlaw-12356	1330	4	that	that	PRON
taxlaw-12356	1330	5	regulates	regulate	VERB
taxlaw-12356	1330	6	tax	tax	NOUN
taxlaw-12356	1330	7	credits	credit	NOUN
taxlaw-12356	1330	8	is	be	AUX
taxlaw-12356	1330	9	new	new	ADJ
taxlaw-12356	1330	10	or	or	CCONJ
taxlaw-12356	1330	11	old	old	ADJ
taxlaw-12356	1330	12	is	be	AUX
taxlaw-12356	1330	13	not	not	PART
taxlaw-12356	1330	14	the	the	DET
taxlaw-12356	1330	15	problem	problem	NOUN
taxlaw-12356	1330	16	—	—	PUNCT
taxlaw-12356	1330	17	the	the	DET
taxlaw-12356	1330	18	lack	lack	NOUN
taxlaw-12356	1330	19	of	of	ADP
taxlaw-12356	1330	20	regulation	regulation	NOUN
taxlaw-12356	1330	21	is	be	AUX
taxlaw-12356	1330	22	.	.	PUNCT
taxlaw-12356	1331	1	the	the	DET
taxlaw-12356	1331	2	long	long	ADJ
taxlaw-12356	1331	3	tradition	tradition	NOUN
taxlaw-12356	1331	4	of	of	ADP
taxlaw-12356	1331	5	tuition	tuition	NOUN
taxlaw-12356	1331	6	tax	tax	NOUN
taxlaw-12356	1331	7	credits	credit	NOUN
taxlaw-12356	1331	8	being	be	AUX
taxlaw-12356	1331	9	characterized	characterize	VERB
taxlaw-12356	1331	10	as	as	ADP
taxlaw-12356	1331	11	completely	completely	ADV
taxlaw-12356	1331	12	separate	separate	ADJ
taxlaw-12356	1331	13	from	from	ADP
taxlaw-12356	1331	14	the	the	DET
taxlaw-12356	1331	15	government	government	NOUN
taxlaw-12356	1331	16	(	(	PUNCT
taxlaw-12356	1331	17	due	due	ADP
taxlaw-12356	1331	18	to	to	ADP
taxlaw-12356	1331	19	the	the	DET
taxlaw-12356	1331	20	need	need	NOUN
taxlaw-12356	1331	21	to	to	PART
taxlaw-12356	1331	22	validate	validate	VERB
taxlaw-12356	1331	23	their	their	PRON
taxlaw-12356	1331	24	use	use	NOUN
taxlaw-12356	1331	25	by	by	ADP
taxlaw-12356	1331	26	religious	religious	ADJ
taxlaw-12356	1331	27	schools	school	NOUN
taxlaw-12356	1331	28	)	)	PUNCT
taxlaw-12356	1331	29	,	,	PUNCT
taxlaw-12356	1331	30	is	be	AUX
taxlaw-12356	1331	31	likely	likely	ADJ
taxlaw-12356	1331	32	to	to	PART
taxlaw-12356	1331	33	make	make	VERB
taxlaw-12356	1331	34	adequate	adequate	ADJ
taxlaw-12356	1331	35	regulation	regulation	NOUN
taxlaw-12356	1331	36	an	an	DET
taxlaw-12356	1331	37	uphill	uphill	ADJ
taxlaw-12356	1331	38	battle	battle	NOUN
taxlaw-12356	1331	39	.	.	PUNCT
taxlaw-12356	1332	1	as	as	SCONJ
taxlaw-12356	1332	2	we	we	PRON
taxlaw-12356	1332	3	have	have	AUX
taxlaw-12356	1332	4	discussed	discuss	VERB
taxlaw-12356	1332	5	,	,	PUNCT
taxlaw-12356	1332	6	tax	tax	NOUN
taxlaw-12356	1332	7	credits	credit	NOUN
taxlaw-12356	1332	8	also	also	ADV
taxlaw-12356	1332	9	seem	seem	VERB
taxlaw-12356	1332	10	a	a	DET
taxlaw-12356	1332	11	cumbersome	cumbersome	ADJ
taxlaw-12356	1332	12	,	,	PUNCT
taxlaw-12356	1332	13	overly	overly	ADV
taxlaw-12356	1332	14	complicated	complicate	VERB
taxlaw-12356	1332	15	mechanism	mechanism	NOUN
taxlaw-12356	1332	16	for	for	ADP
taxlaw-12356	1332	17	distributing	distribute	VERB
taxlaw-12356	1332	18	public	public	ADJ
taxlaw-12356	1332	19	benefits	benefit	NOUN
taxlaw-12356	1332	20	,	,	PUNCT
taxlaw-12356	1332	21	hindering	hinder	VERB
taxlaw-12356	1332	22	accountability	accountability	NOUN
taxlaw-12356	1332	23	by	by	ADP
taxlaw-12356	1332	24	hiding	hide	VERB
taxlaw-12356	1332	25	social	social	ADJ
taxlaw-12356	1332	26	programs	program	NOUN
taxlaw-12356	1332	27	behind	behind	ADP
taxlaw-12356	1332	28	a	a	DET
taxlaw-12356	1332	29	complex	complex	ADJ
taxlaw-12356	1332	30	tax	tax	NOUN
taxlaw-12356	1332	31	code.258	code.258	NOUN
taxlaw-12356	1332	32	while	while	SCONJ
taxlaw-12356	1332	33	it	it	PRON
taxlaw-12356	1332	34	has	have	AUX
taxlaw-12356	1332	35	been	be	AUX
taxlaw-12356	1332	36	argued	argue	VERB
taxlaw-12356	1332	37	that	that	SCONJ
taxlaw-12356	1332	38	this	this	PRON
taxlaw-12356	1332	39	is	be	AUX
taxlaw-12356	1332	40	just	just	ADV
taxlaw-12356	1332	41	the	the	DET
taxlaw-12356	1332	42	price	price	NOUN
taxlaw-12356	1332	43	to	to	PART
taxlaw-12356	1332	44	pay	pay	VERB
taxlaw-12356	1332	45	for	for	ADP
taxlaw-12356	1332	46	tax	tax	NOUN
taxlaw-12356	1332	47	expenditures	expenditure	NOUN
taxlaw-12356	1332	48	that	that	PRON
taxlaw-12356	1332	49	support	support	VERB
taxlaw-12356	1332	50	personal	personal	ADJ
taxlaw-12356	1332	51	choice	choice	NOUN
taxlaw-12356	1332	52	,	,	PUNCT
taxlaw-12356	1332	53	then	then	ADV
taxlaw-12356	1332	54	we	we	PRON
taxlaw-12356	1332	55	aver	aver	VERB
taxlaw-12356	1332	56	that	that	SCONJ
taxlaw-12356	1332	57	school	school	NOUN
taxlaw-12356	1332	58	choice	choice	NOUN
taxlaw-12356	1332	59	is	be	AUX
taxlaw-12356	1332	60	not	not	PART
taxlaw-12356	1332	61	the	the	DET
taxlaw-12356	1332	62	place	place	NOUN
taxlaw-12356	1332	63	for	for	ADP
taxlaw-12356	1332	64	tax	tax	NOUN
taxlaw-12356	1332	65	expenditures	expenditure	NOUN
taxlaw-12356	1332	66	.	.	PUNCT
taxlaw-12356	1333	1	similarly	similarly	ADV
taxlaw-12356	1333	2	,	,	PUNCT
taxlaw-12356	1333	3	some	some	PRON
taxlaw-12356	1333	4	may	may	AUX
taxlaw-12356	1333	5	view	view	VERB
taxlaw-12356	1333	6	the	the	DET
taxlaw-12356	1333	7	lack	lack	NOUN
taxlaw-12356	1333	8	of	of	ADP
taxlaw-12356	1333	9	regulation	regulation	NOUN
taxlaw-12356	1333	10	as	as	ADP
taxlaw-12356	1333	11	a	a	DET
taxlaw-12356	1333	12	positive	positive	ADJ
taxlaw-12356	1333	13	feature	feature	NOUN
taxlaw-12356	1333	14	of	of	ADP
taxlaw-12356	1333	15	tax	tax	NOUN
taxlaw-12356	1333	16	credits	credit	NOUN
taxlaw-12356	1333	17	;	;	PUNCT
taxlaw-12356	1333	18	tax	tax	NOUN
taxlaw-12356	1333	19	credits	credit	NOUN
taxlaw-12356	1333	20	are	be	AUX
taxlaw-12356	1333	21	less	less	ADV
taxlaw-12356	1333	22	likely	likely	ADJ
taxlaw-12356	1333	23	than	than	ADP
taxlaw-12356	1333	24	direct	direct	ADJ
taxlaw-12356	1333	25	funding	funding	NOUN
taxlaw-12356	1333	26	to	to	PART
taxlaw-12356	1333	27	expose	expose	VERB
taxlaw-12356	1333	28	private	private	ADJ
taxlaw-12356	1333	29	schools	school	NOUN
taxlaw-12356	1333	30	to	to	ADP
taxlaw-12356	1333	31	state	state	NOUN
taxlaw-12356	1333	32	regulations	regulation	NOUN
taxlaw-12356	1333	33	such	such	ADJ
taxlaw-12356	1333	34	as	as	ADP
taxlaw-12356	1333	35	non	non	ADJ
taxlaw-12356	1333	36	-	-	ADJ
taxlaw-12356	1333	37	discrimination	discrimination	ADJ
taxlaw-12356	1333	38	requirements	requirement	NOUN
taxlaw-12356	1333	39	.	.	PUNCT
taxlaw-12356	1334	1	however	however	ADV
taxlaw-12356	1334	2	,	,	PUNCT
taxlaw-12356	1334	3	since	since	SCONJ
taxlaw-12356	1334	4	tax	tax	NOUN
taxlaw-12356	1334	5	credits	credit	NOUN
taxlaw-12356	1334	6	are	be	AUX
taxlaw-12356	1334	7	effectively	effectively	ADV
taxlaw-12356	1334	8	public	public	ADJ
taxlaw-12356	1334	9	subsidies	subsidy	NOUN
taxlaw-12356	1334	10	of	of	ADP
taxlaw-12356	1334	11	private	private	ADJ
taxlaw-12356	1334	12	education	education	NOUN
taxlaw-12356	1334	13	,	,	PUNCT
taxlaw-12356	1334	14	that	that	DET
taxlaw-12356	1334	15	kind	kind	NOUN
taxlaw-12356	1334	16	of	of	ADP
taxlaw-12356	1334	17	regulation	regulation	NOUN
taxlaw-12356	1334	18	is	be	AUX
taxlaw-12356	1334	19	necessary	necessary	ADJ
taxlaw-12356	1334	20	and	and	CCONJ
taxlaw-12356	1334	21	warranted	warrant	VERB
taxlaw-12356	1334	22	as	as	ADP
taxlaw-12356	1334	23	part	part	NOUN
taxlaw-12356	1334	24	of	of	ADP
taxlaw-12356	1334	25	the	the	DET
taxlaw-12356	1334	26	nature	nature	NOUN
taxlaw-12356	1334	27	of	of	ADP
taxlaw-12356	1334	28	public	public	ADJ
taxlaw-12356	1334	29	funding.259	funding.259	PROPN
taxlaw-12356	1334	30	nonetheless	nonetheless	ADV
taxlaw-12356	1334	31	,	,	PUNCT
taxlaw-12356	1334	32	the	the	DET
taxlaw-12356	1334	33	critic	critic	NOUN
taxlaw-12356	1334	34	might	might	AUX
taxlaw-12356	1334	35	continue	continue	VERB
taxlaw-12356	1334	36	,	,	PUNCT
taxlaw-12356	1334	37	if	if	SCONJ
taxlaw-12356	1334	38	a	a	DET
taxlaw-12356	1334	39	state	state	NOUN
taxlaw-12356	1334	40	agency	agency	NOUN
taxlaw-12356	1334	41	can	can	AUX
taxlaw-12356	1334	42	overcome	overcome	VERB
taxlaw-12356	1334	43	these	these	DET
taxlaw-12356	1334	44	regulatory	regulatory	ADJ
taxlaw-12356	1334	45	obstacles	obstacle	NOUN
taxlaw-12356	1334	46	,	,	PUNCT
taxlaw-12356	1334	47	the	the	DET
taxlaw-12356	1334	48	required	require	VERB
taxlaw-12356	1334	49	regulation	regulation	NOUN
taxlaw-12356	1334	50	could	could	AUX
taxlaw-12356	1334	51	be	be	AUX
taxlaw-12356	1334	52	applied	apply	VERB
taxlaw-12356	1334	53	while	while	SCONJ
taxlaw-12356	1334	54	maintaining	maintain	VERB
taxlaw-12356	1334	55	the	the	DET
taxlaw-12356	1334	56	257	257	NUM
taxlaw-12356	1334	57	thanks	thank	NOUN
taxlaw-12356	1334	58	to	to	ADP
taxlaw-12356	1334	59	professor	professor	PROPN
taxlaw-12356	1334	60	hillel	hillel	PROPN
taxlaw-12356	1334	61	levin	levin	PROPN
taxlaw-12356	1334	62	for	for	ADP
taxlaw-12356	1334	63	bringing	bring	VERB
taxlaw-12356	1334	64	our	our	PRON
taxlaw-12356	1334	65	attention	attention	NOUN
taxlaw-12356	1334	66	to	to	ADP
taxlaw-12356	1334	67	means	mean	VERB
taxlaw-12356	1334	68	-	-	PUNCT
taxlaw-12356	1334	69	tested	test	VERB
taxlaw-12356	1334	70	tax	tax	NOUN
taxlaw-12356	1334	71	credits	credit	NOUN
taxlaw-12356	1334	72	.	.	PUNCT
taxlaw-12356	1335	1	258	258	NUM
taxlaw-12356	1335	2	thanks	thank	NOUN
taxlaw-12356	1335	3	to	to	ADP
taxlaw-12356	1335	4	professor	professor	PROPN
taxlaw-12356	1335	5	alex	alex	PROPN
taxlaw-12356	1335	6	zhang	zhang	PROPN
taxlaw-12356	1335	7	for	for	ADP
taxlaw-12356	1335	8	his	his	PRON
taxlaw-12356	1335	9	expertise	expertise	NOUN
taxlaw-12356	1335	10	on	on	ADP
taxlaw-12356	1335	11	the	the	DET
taxlaw-12356	1335	12	tax	tax	NOUN
taxlaw-12356	1335	13	debate	debate	NOUN
taxlaw-12356	1335	14	.	.	PUNCT
taxlaw-12356	1336	1	for	for	ADP
taxlaw-12356	1336	2	more	more	ADJ
taxlaw-12356	1336	3	on	on	ADP
taxlaw-12356	1336	4	this	this	PRON
taxlaw-12356	1336	5	,	,	PUNCT
taxlaw-12356	1336	6	see	see	VERB
taxlaw-12356	1336	7	alex	alex	PROPN
taxlaw-12356	1336	8	zhang	zhang	PROPN
taxlaw-12356	1336	9	,	,	PUNCT
taxlaw-12356	1336	10	pandemics	pandemic	NOUN
taxlaw-12356	1336	11	,	,	PUNCT
taxlaw-12356	1336	12	paid	pay	VERB
taxlaw-12356	1336	13	sick	sick	ADJ
taxlaw-12356	1336	14	leaves	leave	NOUN
taxlaw-12356	1336	15	,	,	PUNCT
taxlaw-12356	1336	16	and	and	CCONJ
taxlaw-12356	1336	17	tax	tax	NOUN
taxlaw-12356	1336	18	institutions	institution	NOUN
taxlaw-12356	1336	19	,	,	PUNCT
taxlaw-12356	1336	20	52	52	NUM
taxlaw-12356	1336	21	loy	loy	NOUN
taxlaw-12356	1336	22	.	.	PUNCT
taxlaw-12356	1337	1	u.	u.	PROPN
taxlaw-12356	1337	2	chi	chi	PROPN
taxlaw-12356	1337	3	.	.	PUNCT
taxlaw-12356	1338	1	l.j	l.j	AUX
taxlaw-12356	1338	2	.	.	PROPN
taxlaw-12356	1338	3	,	,	PUNCT
taxlaw-12356	1338	4	383	383	NUM
taxlaw-12356	1338	5	,	,	PUNCT
taxlaw-12356	1338	6	399–401	399–401	NUM
taxlaw-12356	1338	7	(	(	PUNCT
taxlaw-12356	1338	8	2021	2021	NUM
taxlaw-12356	1338	9	)	)	PUNCT
taxlaw-12356	1338	10	(	(	PUNCT
taxlaw-12356	1338	11	“	"	PUNCT
taxlaw-12356	1338	12	scholars	scholar	NOUN
taxlaw-12356	1338	13	advocating	advocate	VERB
taxlaw-12356	1338	14	a	a	DET
taxlaw-12356	1338	15	comprehensive	comprehensive	ADJ
taxlaw-12356	1338	16	tax	tax	NOUN
taxlaw-12356	1338	17	base	base	NOUN
taxlaw-12356	1338	18	have	have	AUX
taxlaw-12356	1338	19	contended	contend	VERB
taxlaw-12356	1338	20	that	that	SCONJ
taxlaw-12356	1338	21	distributing	distribute	VERB
taxlaw-12356	1338	22	government	government	NOUN
taxlaw-12356	1338	23	resources	resource	NOUN
taxlaw-12356	1338	24	in	in	ADP
taxlaw-12356	1338	25	the	the	DET
taxlaw-12356	1338	26	form	form	NOUN
taxlaw-12356	1338	27	of	of	ADP
taxlaw-12356	1338	28	a	a	DET
taxlaw-12356	1338	29	tax	tax	NOUN
taxlaw-12356	1338	30	concession	concession	NOUN
taxlaw-12356	1338	31	is	be	AUX
taxlaw-12356	1338	32	inefficient	inefficient	ADJ
taxlaw-12356	1338	33	,	,	PUNCT
taxlaw-12356	1338	34	poses	pose	VERB
taxlaw-12356	1338	35	difficulties	difficulty	NOUN
taxlaw-12356	1338	36	in	in	ADP
taxlaw-12356	1338	37	administrability	administrability	NOUN
taxlaw-12356	1338	38	,	,	PUNCT
taxlaw-12356	1338	39	and	and	CCONJ
taxlaw-12356	1338	40	shields	shield	VERB
taxlaw-12356	1338	41	the	the	DET
taxlaw-12356	1338	42	government	government	NOUN
taxlaw-12356	1338	43	from	from	ADP
taxlaw-12356	1338	44	accountability	accountability	NOUN
taxlaw-12356	1338	45	by	by	ADP
taxlaw-12356	1338	46	hiding	hide	VERB
taxlaw-12356	1338	47	spending	spending	NOUN
taxlaw-12356	1338	48	in	in	ADP
taxlaw-12356	1338	49	the	the	DET
taxlaw-12356	1338	50	tax	tax	NOUN
taxlaw-12356	1338	51	code	code	NOUN
taxlaw-12356	1338	52	.	.	PUNCT
taxlaw-12356	1338	53	”	"	PUNCT
taxlaw-12356	1338	54	)	)	PUNCT
taxlaw-12356	1338	55	.	.	PUNCT
taxlaw-12356	1339	1	259	259	NUM
taxlaw-12356	1339	2	tax	tax	NOUN
taxlaw-12356	1339	3	credits	credit	NOUN
taxlaw-12356	1339	4	’	'	PUNCT
taxlaw-12356	1339	5	serving	serve	VERB
taxlaw-12356	1339	6	as	as	ADP
taxlaw-12356	1339	7	a	a	DET
taxlaw-12356	1339	8	shield	shield	NOUN
taxlaw-12356	1339	9	against	against	ADP
taxlaw-12356	1339	10	regulation	regulation	NOUN
taxlaw-12356	1339	11	is	be	AUX
taxlaw-12356	1339	12	analogous	analogous	ADJ
taxlaw-12356	1339	13	to	to	ADP
taxlaw-12356	1339	14	how	how	SCONJ
taxlaw-12356	1339	15	they	they	PRON
taxlaw-12356	1339	16	used	use	VERB
taxlaw-12356	1339	17	to	to	PART
taxlaw-12356	1339	18	serve	serve	VERB
taxlaw-12356	1339	19	as	as	ADP
taxlaw-12356	1339	20	a	a	DET
taxlaw-12356	1339	21	shield	shield	NOUN
taxlaw-12356	1339	22	against	against	ADP
taxlaw-12356	1339	23	establishment	establishment	NOUN
taxlaw-12356	1339	24	clause	clause	NOUN
taxlaw-12356	1339	25	issues	issue	NOUN
taxlaw-12356	1339	26	.	.	PUNCT
taxlaw-12356	1340	1	tax	tax	NOUN
taxlaw-12356	1340	2	credits	credit	NOUN
taxlaw-12356	1340	3	were	be	AUX
taxlaw-12356	1340	4	separate	separate	ADJ
taxlaw-12356	1340	5	enough	enough	ADV
taxlaw-12356	1340	6	from	from	ADP
taxlaw-12356	1340	7	government	government	NOUN
taxlaw-12356	1340	8	funds	fund	NOUN
taxlaw-12356	1340	9	to	to	PART
taxlaw-12356	1340	10	comply	comply	VERB
taxlaw-12356	1340	11	with	with	ADP
taxlaw-12356	1340	12	the	the	DET
taxlaw-12356	1340	13	establishment	establishment	NOUN
taxlaw-12356	1340	14	clause	clause	NOUN
taxlaw-12356	1340	15	.	.	PUNCT
taxlaw-12356	1341	1	2023	2023	NUM
taxlaw-12356	1341	2	]	]	PUNCT
taxlaw-12356	1341	3	the	the	DET
taxlaw-12356	1341	4	worst	bad	ADJ
taxlaw-12356	1341	5	choice	choice	NOUN
taxlaw-12356	1341	6	for	for	ADP
taxlaw-12356	1341	7	school	school	NOUN
taxlaw-12356	1341	8	choice	choice	NOUN
taxlaw-12356	1341	9	127	127	NUM
taxlaw-12356	1341	10	form	form	NOUN
taxlaw-12356	1341	11	of	of	ADP
taxlaw-12356	1341	12	a	a	DET
taxlaw-12356	1341	13	tax	tax	NOUN
taxlaw-12356	1341	14	credit.260	credit.260	NOUN
taxlaw-12356	1341	15	likewise	likewise	ADV
taxlaw-12356	1341	16	,	,	PUNCT
taxlaw-12356	1341	17	the	the	DET
taxlaw-12356	1341	18	mere	mere	ADJ
taxlaw-12356	1341	19	form	form	NOUN
taxlaw-12356	1341	20	of	of	ADP
taxlaw-12356	1341	21	a	a	DET
taxlaw-12356	1341	22	voucher	voucher	NOUN
taxlaw-12356	1341	23	alone	alone	ADV
taxlaw-12356	1341	24	will	will	AUX
taxlaw-12356	1341	25	not	not	PART
taxlaw-12356	1341	26	solve	solve	VERB
taxlaw-12356	1341	27	the	the	DET
taxlaw-12356	1341	28	regulation	regulation	NOUN
taxlaw-12356	1341	29	problem	problem	NOUN
taxlaw-12356	1341	30	;	;	PUNCT
taxlaw-12356	1341	31	the	the	DET
taxlaw-12356	1341	32	vouchers	voucher	NOUN
taxlaw-12356	1341	33	we	we	PRON
taxlaw-12356	1341	34	propose	propose	VERB
taxlaw-12356	1341	35	must	must	AUX
taxlaw-12356	1341	36	be	be	AUX
taxlaw-12356	1341	37	accompanied	accompany	VERB
taxlaw-12356	1341	38	by	by	ADP
taxlaw-12356	1341	39	regulation	regulation	NOUN
taxlaw-12356	1341	40	and	and	CCONJ
taxlaw-12356	1341	41	accountability	accountability	NOUN
taxlaw-12356	1341	42	.	.	PUNCT
taxlaw-12356	1342	1	we	we	PRON
taxlaw-12356	1342	2	contend	contend	VERB
taxlaw-12356	1342	3	that	that	SCONJ
taxlaw-12356	1342	4	vouchers	voucher	NOUN
taxlaw-12356	1342	5	,	,	PUNCT
taxlaw-12356	1342	6	since	since	SCONJ
taxlaw-12356	1342	7	they	they	PRON
taxlaw-12356	1342	8	are	be	AUX
taxlaw-12356	1342	9	not	not	PART
taxlaw-12356	1342	10	shadowed	shadow	VERB
taxlaw-12356	1342	11	by	by	ADP
taxlaw-12356	1342	12	a	a	DET
taxlaw-12356	1342	13	history	history	NOUN
taxlaw-12356	1342	14	of	of	ADP
taxlaw-12356	1342	15	necessary	necessary	ADJ
taxlaw-12356	1342	16	separation	separation	NOUN
taxlaw-12356	1342	17	from	from	ADP
taxlaw-12356	1342	18	the	the	DET
taxlaw-12356	1342	19	government	government	NOUN
taxlaw-12356	1342	20	,	,	PUNCT
taxlaw-12356	1342	21	are	be	AUX
taxlaw-12356	1342	22	more	more	ADV
taxlaw-12356	1342	23	readily	readily	ADV
taxlaw-12356	1342	24	regulated	regulate	VERB
taxlaw-12356	1342	25	,	,	PUNCT
taxlaw-12356	1342	26	but	but	CCONJ
taxlaw-12356	1342	27	failure	failure	NOUN
taxlaw-12356	1342	28	to	to	PART
taxlaw-12356	1342	29	regulate	regulate	VERB
taxlaw-12356	1342	30	them	they	PRON
taxlaw-12356	1342	31	would	would	AUX
taxlaw-12356	1342	32	come	come	VERB
taxlaw-12356	1342	33	with	with	ADP
taxlaw-12356	1342	34	many	many	ADJ
taxlaw-12356	1342	35	of	of	ADP
taxlaw-12356	1342	36	the	the	DET
taxlaw-12356	1342	37	problems	problem	NOUN
taxlaw-12356	1342	38	we	we	PRON
taxlaw-12356	1342	39	see	see	VERB
taxlaw-12356	1342	40	with	with	ADP
taxlaw-12356	1342	41	tax	tax	NOUN
taxlaw-12356	1342	42	credits	credit	NOUN
taxlaw-12356	1342	43	today.261	today.261	NOUN
taxlaw-12356	1342	44	migrating	migrating	NOUN
taxlaw-12356	1342	45	the	the	DET
taxlaw-12356	1342	46	tax	tax	NOUN
taxlaw-12356	1342	47	credit	credit	NOUN
taxlaw-12356	1342	48	system	system	NOUN
taxlaw-12356	1342	49	over	over	ADP
taxlaw-12356	1342	50	to	to	ADP
taxlaw-12356	1342	51	vouchers	voucher	NOUN
taxlaw-12356	1342	52	will	will	AUX
taxlaw-12356	1342	53	not	not	PART
taxlaw-12356	1342	54	wholly	wholly	ADV
taxlaw-12356	1342	55	solve	solve	VERB
taxlaw-12356	1342	56	the	the	DET
taxlaw-12356	1342	57	problems	problem	NOUN
taxlaw-12356	1342	58	of	of	ADP
taxlaw-12356	1342	59	tax	tax	NOUN
taxlaw-12356	1342	60	credits	credit	NOUN
taxlaw-12356	1342	61	;	;	PUNCT
taxlaw-12356	1342	62	the	the	DET
taxlaw-12356	1342	63	vouchers	voucher	NOUN
taxlaw-12356	1342	64	must	must	AUX
taxlaw-12356	1342	65	be	be	AUX
taxlaw-12356	1342	66	done	do	VERB
taxlaw-12356	1342	67	right	right	ADV
taxlaw-12356	1342	68	.	.	PUNCT
taxlaw-12356	1343	1	in	in	ADP
taxlaw-12356	1343	2	short	short	ADJ
taxlaw-12356	1343	3	,	,	PUNCT
taxlaw-12356	1343	4	states	state	NOUN
taxlaw-12356	1343	5	can	can	AUX
taxlaw-12356	1343	6	choose	choose	VERB
taxlaw-12356	1343	7	to	to	PART
taxlaw-12356	1343	8	start	start	VERB
taxlaw-12356	1343	9	fresh	fresh	ADJ
taxlaw-12356	1343	10	with	with	ADP
taxlaw-12356	1343	11	direct	direct	ADJ
taxlaw-12356	1343	12	funding	funding	NOUN
taxlaw-12356	1343	13	,	,	PUNCT
taxlaw-12356	1343	14	or	or	CCONJ
taxlaw-12356	1343	15	they	they	PRON
taxlaw-12356	1343	16	can	can	AUX
taxlaw-12356	1343	17	reform	reform	VERB
taxlaw-12356	1343	18	their	their	PRON
taxlaw-12356	1343	19	tax	tax	NOUN
taxlaw-12356	1343	20	credit	credit	NOUN
taxlaw-12356	1343	21	programs	program	NOUN
taxlaw-12356	1343	22	to	to	PART
taxlaw-12356	1343	23	address	address	VERB
taxlaw-12356	1343	24	the	the	DET
taxlaw-12356	1343	25	major	major	ADJ
taxlaw-12356	1343	26	issues	issue	NOUN
taxlaw-12356	1343	27	discussed	discuss	VERB
taxlaw-12356	1343	28	here	here	ADV
taxlaw-12356	1343	29	.	.	PUNCT
taxlaw-12356	1344	1	different	different	ADJ
taxlaw-12356	1344	2	states	state	NOUN
taxlaw-12356	1344	3	will	will	AUX
taxlaw-12356	1344	4	have	have	VERB
taxlaw-12356	1344	5	different	different	ADJ
taxlaw-12356	1344	6	views	view	NOUN
taxlaw-12356	1344	7	on	on	ADP
taxlaw-12356	1344	8	which	which	DET
taxlaw-12356	1344	9	option	option	NOUN
taxlaw-12356	1344	10	is	be	AUX
taxlaw-12356	1344	11	more	more	ADV
taxlaw-12356	1344	12	complicated	complicated	ADJ
taxlaw-12356	1344	13	or	or	CCONJ
taxlaw-12356	1344	14	politically	politically	ADV
taxlaw-12356	1344	15	advantageous	advantageous	ADJ
taxlaw-12356	1344	16	.	.	PUNCT
taxlaw-12356	1345	1	adequate	adequate	ADJ
taxlaw-12356	1345	2	reform	reform	NOUN
taxlaw-12356	1345	3	may	may	AUX
taxlaw-12356	1345	4	make	make	VERB
taxlaw-12356	1345	5	the	the	DET
taxlaw-12356	1345	6	tax	tax	NOUN
taxlaw-12356	1345	7	credit	credit	NOUN
taxlaw-12356	1345	8	resemble	resemble	VERB
taxlaw-12356	1345	9	a	a	DET
taxlaw-12356	1345	10	voucher	voucher	NOUN
taxlaw-12356	1345	11	,	,	PUNCT
taxlaw-12356	1345	12	but	but	CCONJ
taxlaw-12356	1345	13	if	if	SCONJ
taxlaw-12356	1345	14	the	the	DET
taxlaw-12356	1345	15	issues	issue	NOUN
taxlaw-12356	1345	16	of	of	ADP
taxlaw-12356	1345	17	tax	tax	NOUN
taxlaw-12356	1345	18	credits	credit	NOUN
taxlaw-12356	1345	19	are	be	AUX
taxlaw-12356	1345	20	addressed	address	VERB
taxlaw-12356	1345	21	,	,	PUNCT
taxlaw-12356	1345	22	that	that	DET
taxlaw-12356	1345	23	label	label	NOUN
taxlaw-12356	1345	24	is	be	AUX
taxlaw-12356	1345	25	a	a	DET
taxlaw-12356	1345	26	non	non	ADJ
taxlaw-12356	1345	27	-	-	NOUN
taxlaw-12356	1345	28	issue	issue	NOUN
taxlaw-12356	1345	29	.	.	PUNCT
taxlaw-12356	1346	1	b.	b.	NOUN
taxlaw-12356	1346	2	policy	policy	NOUN
taxlaw-12356	1346	3	arguments	argument	NOUN
taxlaw-12356	1346	4	the	the	DET
taxlaw-12356	1346	5	sections	section	NOUN
taxlaw-12356	1346	6	above	above	ADV
taxlaw-12356	1346	7	make	make	VERB
taxlaw-12356	1346	8	plain	plain	ADJ
taxlaw-12356	1346	9	that	that	SCONJ
taxlaw-12356	1346	10	neither	neither	CCONJ
taxlaw-12356	1346	11	the	the	DET
taxlaw-12356	1346	12	establishment	establishment	NOUN
taxlaw-12356	1346	13	clause	clause	NOUN
taxlaw-12356	1346	14	nor	nor	CCONJ
taxlaw-12356	1346	15	no	no	DET
taxlaw-12356	1346	16	-	-	PUNCT
taxlaw-12356	1346	17	aid	aid	NOUN
taxlaw-12356	1346	18	provisions	provision	NOUN
taxlaw-12356	1346	19	need	need	VERB
taxlaw-12356	1346	20	prevent	prevent	VERB
taxlaw-12356	1346	21	states	state	NOUN
taxlaw-12356	1346	22	from	from	ADP
taxlaw-12356	1346	23	directly	directly	ADV
taxlaw-12356	1346	24	funding	fund	VERB
taxlaw-12356	1346	25	private	private	ADJ
taxlaw-12356	1346	26	schools	school	NOUN
taxlaw-12356	1346	27	.	.	PUNCT
taxlaw-12356	1347	1	this	this	DET
taxlaw-12356	1347	2	section	section	NOUN
taxlaw-12356	1347	3	addresses	address	VERB
taxlaw-12356	1347	4	the	the	DET
taxlaw-12356	1347	5	question	question	NOUN
taxlaw-12356	1347	6	that	that	PRON
taxlaw-12356	1347	7	remains	remain	VERB
taxlaw-12356	1347	8	open	open	ADJ
taxlaw-12356	1347	9	:	:	PUNCT
taxlaw-12356	1347	10	even	even	ADV
taxlaw-12356	1347	11	though	though	SCONJ
taxlaw-12356	1347	12	a	a	DET
taxlaw-12356	1347	13	state	state	NOUN
taxlaw-12356	1347	14	could	could	AUX
taxlaw-12356	1347	15	fund	fund	VERB
taxlaw-12356	1347	16	schools	school	NOUN
taxlaw-12356	1347	17	directly	directly	ADV
taxlaw-12356	1347	18	,	,	PUNCT
taxlaw-12356	1347	19	what	what	PRON
taxlaw-12356	1347	20	if	if	SCONJ
taxlaw-12356	1347	21	it	it	PRON
taxlaw-12356	1347	22	chooses	choose	VERB
taxlaw-12356	1347	23	to	to	PART
taxlaw-12356	1347	24	use	use	VERB
taxlaw-12356	1347	25	tax	tax	NOUN
taxlaw-12356	1347	26	credits	credit	NOUN
taxlaw-12356	1347	27	instead	instead	ADV
taxlaw-12356	1347	28	?	?	PUNCT
taxlaw-12356	1348	1	we	we	PRON
taxlaw-12356	1348	2	can	can	AUX
taxlaw-12356	1348	3	not	not	PART
taxlaw-12356	1348	4	argue	argue	VERB
taxlaw-12356	1348	5	that	that	SCONJ
taxlaw-12356	1348	6	doing	do	VERB
taxlaw-12356	1348	7	so	so	ADV
taxlaw-12356	1348	8	would	would	AUX
taxlaw-12356	1348	9	be	be	AUX
taxlaw-12356	1348	10	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1348	11	.	.	PUNCT
taxlaw-12356	1349	1	in	in	ADP
taxlaw-12356	1349	2	a	a	DET
taxlaw-12356	1349	3	state	state	NOUN
taxlaw-12356	1349	4	like	like	ADP
taxlaw-12356	1349	5	georgia	georgia	PROPN
taxlaw-12356	1349	6	,	,	PUNCT
taxlaw-12356	1349	7	for	for	ADP
taxlaw-12356	1349	8	example	example	NOUN
taxlaw-12356	1349	9	,	,	PUNCT
taxlaw-12356	1349	10	where	where	SCONJ
taxlaw-12356	1349	11	the	the	DET
taxlaw-12356	1349	12	state	state	NOUN
taxlaw-12356	1349	13	supreme	supreme	PROPN
taxlaw-12356	1349	14	court	court	PROPN
taxlaw-12356	1349	15	has	have	AUX
taxlaw-12356	1349	16	held	hold	VERB
taxlaw-12356	1349	17	that	that	SCONJ
taxlaw-12356	1349	18	the	the	DET
taxlaw-12356	1349	19	no	no	DET
taxlaw-12356	1349	20	-	-	PUNCT
taxlaw-12356	1349	21	aid	aid	NOUN
taxlaw-12356	1349	22	provision	provision	NOUN
taxlaw-12356	1349	23	allows	allow	VERB
taxlaw-12356	1349	24	tax	tax	NOUN
taxlaw-12356	1349	25	credit	credit	NOUN
taxlaw-12356	1349	26	scholarships	scholarship	NOUN
taxlaw-12356	1349	27	at	at	ADP
taxlaw-12356	1349	28	religious	religious	ADJ
taxlaw-12356	1349	29	schools	school	NOUN
taxlaw-12356	1349	30	,	,	PUNCT
taxlaw-12356	1349	31	the	the	DET
taxlaw-12356	1349	32	practice	practice	NOUN
taxlaw-12356	1349	33	is	be	AUX
taxlaw-12356	1349	34	certainly	certainly	ADV
taxlaw-12356	1349	35	constitutional	constitutional	ADJ
taxlaw-12356	1349	36	.	.	PUNCT
taxlaw-12356	1350	1	we	we	PRON
taxlaw-12356	1350	2	have	have	AUX
taxlaw-12356	1350	3	laid	lay	VERB
taxlaw-12356	1350	4	out	out	ADP
taxlaw-12356	1350	5	above	above	ADP
taxlaw-12356	1350	6	why	why	SCONJ
taxlaw-12356	1350	7	interpreting	interpret	VERB
taxlaw-12356	1350	8	a	a	DET
taxlaw-12356	1350	9	no	no	DET
taxlaw-12356	1350	10	-	-	PUNCT
taxlaw-12356	1350	11	aid	aid	NOUN
taxlaw-12356	1350	12	provision	provision	NOUN
taxlaw-12356	1350	13	as	as	ADP
taxlaw-12356	1350	14	prohibiting	prohibit	VERB
taxlaw-12356	1350	15	direct	direct	ADJ
taxlaw-12356	1350	16	funding	funding	NOUN
taxlaw-12356	1350	17	but	but	CCONJ
taxlaw-12356	1350	18	allowing	allow	VERB
taxlaw-12356	1350	19	tax	tax	NOUN
taxlaw-12356	1350	20	credits	credit	NOUN
taxlaw-12356	1350	21	is	be	AUX
taxlaw-12356	1350	22	overly	overly	ADV
taxlaw-12356	1350	23	formalistic	formalistic	ADJ
taxlaw-12356	1350	24	.	.	PUNCT
taxlaw-12356	1351	1	nonetheless	nonetheless	ADV
taxlaw-12356	1351	2	,	,	PUNCT
taxlaw-12356	1351	3	states	state	NOUN
taxlaw-12356	1351	4	continue	continue	VERB
taxlaw-12356	1351	5	to	to	PART
taxlaw-12356	1351	6	do	do	VERB
taxlaw-12356	1351	7	so	so	ADV
taxlaw-12356	1351	8	,	,	PUNCT
taxlaw-12356	1351	9	and	and	CCONJ
taxlaw-12356	1351	10	federal	federal	ADJ
taxlaw-12356	1351	11	courts	court	NOUN
taxlaw-12356	1351	12	may	may	AUX
taxlaw-12356	1351	13	not	not	PART
taxlaw-12356	1351	14	correct	correct	VERB
taxlaw-12356	1351	15	their	their	PRON
taxlaw-12356	1351	16	interpretations	interpretation	NOUN
taxlaw-12356	1351	17	of	of	ADP
taxlaw-12356	1351	18	state	state	NOUN
taxlaw-12356	1351	19	law.262	law.262	NOUN
taxlaw-12356	1351	20	this	this	DET
taxlaw-12356	1351	21	article	article	NOUN
taxlaw-12356	1351	22	urges	urge	VERB
taxlaw-12356	1351	23	that	that	SCONJ
taxlaw-12356	1351	24	states	state	NOUN
taxlaw-12356	1351	25	should	should	AUX
taxlaw-12356	1351	26	not	not	PART
taxlaw-12356	1351	27	use	use	VERB
taxlaw-12356	1351	28	tax	tax	NOUN
taxlaw-12356	1351	29	credits	credit	NOUN
taxlaw-12356	1351	30	merely	merely	ADV
taxlaw-12356	1351	31	as	as	ADP
taxlaw-12356	1351	32	an	an	DET
taxlaw-12356	1351	33	avenue	avenue	NOUN
taxlaw-12356	1351	34	around	around	ADP
taxlaw-12356	1351	35	a	a	DET
taxlaw-12356	1351	36	state	state	NOUN
taxlaw-12356	1351	37	no	no	DET
taxlaw-12356	1351	38	-	-	PUNCT
taxlaw-12356	1351	39	aid	aid	NOUN
taxlaw-12356	1351	40	provision	provision	NOUN
taxlaw-12356	1351	41	,	,	PUNCT
taxlaw-12356	1351	42	however	however	ADV
taxlaw-12356	1351	43	.	.	PUNCT
taxlaw-12356	1352	1	tax	tax	NOUN
taxlaw-12356	1352	2	credits	credit	NOUN
taxlaw-12356	1352	3	are	be	AUX
taxlaw-12356	1352	4	no	no	ADV
taxlaw-12356	1352	5	longer	long	ADV
taxlaw-12356	1352	6	needed	need	VERB
taxlaw-12356	1352	7	to	to	PART
taxlaw-12356	1352	8	circumvent	circumvent	VERB
taxlaw-12356	1352	9	the	the	DET
taxlaw-12356	1352	10	establishment	establishment	NOUN
taxlaw-12356	1352	11	clause	clause	NOUN
taxlaw-12356	1352	12	,	,	PUNCT
taxlaw-12356	1352	13	and	and	CCONJ
taxlaw-12356	1352	14	there	there	PRON
taxlaw-12356	1352	15	is	be	VERB
taxlaw-12356	1352	16	no	no	DET
taxlaw-12356	1352	17	good	good	ADJ
taxlaw-12356	1352	18	policy	policy	NOUN
taxlaw-12356	1352	19	reason	reason	NOUN
taxlaw-12356	1352	20	to	to	PART
taxlaw-12356	1352	21	use	use	VERB
taxlaw-12356	1352	22	them	they	PRON
taxlaw-12356	1352	23	to	to	PART
taxlaw-12356	1352	24	circumvent	circumvent	VERB
taxlaw-12356	1352	25	no	no	DET
taxlaw-12356	1352	26	-	-	PUNCT
taxlaw-12356	1352	27	aid	aid	NOUN
taxlaw-12356	1352	28	clauses	clause	NOUN
taxlaw-12356	1352	29	(	(	PUNCT
taxlaw-12356	1352	30	which	which	PRON
taxlaw-12356	1352	31	are	be	AUX
taxlaw-12356	1352	32	unconstitutional	unconstitutional	ADJ
taxlaw-12356	1352	33	anyway	anyway	INTJ
taxlaw-12356	1352	34	if	if	SCONJ
taxlaw-12356	1352	35	a	a	DET
taxlaw-12356	1352	36	state	state	NOUN
taxlaw-12356	1352	37	provides	provide	VERB
taxlaw-12356	1352	38	direct	direct	ADJ
taxlaw-12356	1352	39	aid	aid	NOUN
taxlaw-12356	1352	40	to	to	ADP
taxlaw-12356	1352	41	private	private	ADJ
taxlaw-12356	1352	42	schools	school	NOUN
taxlaw-12356	1352	43	)	)	PUNCT
taxlaw-12356	1352	44	.	.	PUNCT
taxlaw-12356	1353	1	once	once	SCONJ
taxlaw-12356	1353	2	those	those	DET
taxlaw-12356	1353	3	justifications	justification	NOUN
taxlaw-12356	1353	4	are	be	AUX
taxlaw-12356	1353	5	stripped	strip	VERB
taxlaw-12356	1353	6	away	away	ADV
taxlaw-12356	1353	7	,	,	PUNCT
taxlaw-12356	1353	8	no	no	DET
taxlaw-12356	1353	9	policy	policy	NOUN
taxlaw-12356	1353	10	reason	reason	NOUN
taxlaw-12356	1353	11	to	to	PART
taxlaw-12356	1353	12	choose	choose	VERB
taxlaw-12356	1353	13	tax	tax	NOUN
taxlaw-12356	1353	14	credits	credit	NOUN
taxlaw-12356	1353	15	remains	remain	VERB
taxlaw-12356	1353	16	,	,	PUNCT
taxlaw-12356	1353	17	other	other	ADJ
taxlaw-12356	1353	18	than	than	ADP
taxlaw-12356	1353	19	a	a	DET
taxlaw-12356	1353	20	desire	desire	NOUN
taxlaw-12356	1353	21	to	to	PART
taxlaw-12356	1353	22	subsidize	subsidize	VERB
taxlaw-12356	1353	23	private	private	ADJ
taxlaw-12356	1353	24	education	education	NOUN
taxlaw-12356	1353	25	for	for	ADP
taxlaw-12356	1353	26	the	the	DET
taxlaw-12356	1353	27	wealthy	wealthy	ADJ
taxlaw-12356	1353	28	.	.	PUNCT
taxlaw-12356	1354	1	tax	tax	NOUN
taxlaw-12356	1354	2	credits	credit	NOUN
taxlaw-12356	1354	3	do	do	AUX
taxlaw-12356	1354	4	not	not	PART
taxlaw-12356	1354	5	well	well	ADV
taxlaw-12356	1354	6	fund	fund	VERB
taxlaw-12356	1354	7	schools	school	NOUN
taxlaw-12356	1354	8	serving	serve	VERB
taxlaw-12356	1354	9	poorer	poor	ADJ
taxlaw-12356	1354	10	populations	population	NOUN
taxlaw-12356	1354	11	and	and	CCONJ
taxlaw-12356	1354	12	disorganized	disorganized	ADJ
taxlaw-12356	1354	13	communities	community	NOUN
taxlaw-12356	1354	14	.	.	PUNCT
taxlaw-12356	1355	1	instead	instead	ADV
taxlaw-12356	1355	2	,	,	PUNCT
taxlaw-12356	1355	3	they	they	PRON
taxlaw-12356	1355	4	fund	fund	VERB
taxlaw-12356	1355	5	almost	almost	ADV
taxlaw-12356	1355	6	exclusively	exclusively	ADV
taxlaw-12356	1355	7	wealthy	wealthy	ADJ
taxlaw-12356	1355	8	private	private	ADJ
taxlaw-12356	1355	9	schools	school	NOUN
taxlaw-12356	1355	10	—	—	PUNCT
taxlaw-12356	1355	11	which	which	PRON
taxlaw-12356	1355	12	could	could	AUX
taxlaw-12356	1355	13	be	be	AUX
taxlaw-12356	1355	14	a	a	DET
taxlaw-12356	1355	15	goal	goal	NOUN
taxlaw-12356	1355	16	,	,	PUNCT
taxlaw-12356	1355	17	but	but	CCONJ
taxlaw-12356	1355	18	one	one	NOUN
taxlaw-12356	1355	19	we	we	PRON
taxlaw-12356	1355	20	suspect	suspect	VERB
taxlaw-12356	1355	21	most	most	ADJ
taxlaw-12356	1355	22	do	do	AUX
taxlaw-12356	1355	23	not	not	PART
taxlaw-12356	1355	24	support	support	VERB
taxlaw-12356	1355	25	.	.	PUNCT
taxlaw-12356	1356	1	with	with	ADP
taxlaw-12356	1356	2	direct	direct	ADJ
taxlaw-12356	1356	3	funding	funding	NOUN
taxlaw-12356	1356	4	as	as	ADP
taxlaw-12356	1356	5	an	an	DET
taxlaw-12356	1356	6	available	available	ADJ
taxlaw-12356	1356	7	and	and	CCONJ
taxlaw-12356	1356	8	stronger	strong	ADJ
taxlaw-12356	1356	9	alternative	alternative	NOUN
taxlaw-12356	1356	10	,	,	PUNCT
taxlaw-12356	1356	11	the	the	DET
taxlaw-12356	1356	12	downsides	downside	NOUN
taxlaw-12356	1356	13	of	of	ADP
taxlaw-12356	1356	14	the	the	DET
taxlaw-12356	1356	15	tax	tax	NOUN
taxlaw-12356	1356	16	credit	credit	NOUN
taxlaw-12356	1356	17	mechanism	mechanism	NOUN
taxlaw-12356	1356	18	are	be	AUX
taxlaw-12356	1356	19	too	too	ADV
taxlaw-12356	1356	20	weighty	weighty	ADJ
taxlaw-12356	1356	21	to	to	PART
taxlaw-12356	1356	22	justify	justify	VERB
taxlaw-12356	1356	23	continued	continue	VERB
taxlaw-12356	1356	24	use.263	use.263	ADJ
taxlaw-12356	1356	25	260	260	NUM
taxlaw-12356	1356	26	thanks	thank	NOUN
taxlaw-12356	1356	27	to	to	ADP
taxlaw-12356	1356	28	professors	professor	NOUN
taxlaw-12356	1356	29	samuel	samuel	PROPN
taxlaw-12356	1356	30	brunson	brunson	PROPN
taxlaw-12356	1356	31	and	and	CCONJ
taxlaw-12356	1356	32	hillel	hillel	PROPN
taxlaw-12356	1356	33	levin	levin	PROPN
taxlaw-12356	1356	34	,	,	PUNCT
taxlaw-12356	1356	35	as	as	ADV
taxlaw-12356	1356	36	well	well	ADV
taxlaw-12356	1356	37	as	as	ADP
taxlaw-12356	1356	38	the	the	DET
taxlaw-12356	1356	39	participants	participant	NOUN
taxlaw-12356	1356	40	in	in	ADP
taxlaw-12356	1356	41	the	the	DET
taxlaw-12356	1356	42	joint	joint	ADJ
taxlaw-12356	1356	43	faculty	faculty	NOUN
taxlaw-12356	1356	44	workshop	workshop	NOUN
taxlaw-12356	1356	45	between	between	ADP
taxlaw-12356	1356	46	the	the	DET
taxlaw-12356	1356	47	law	law	NOUN
taxlaw-12356	1356	48	schools	school	NOUN
taxlaw-12356	1356	49	of	of	ADP
taxlaw-12356	1356	50	emory	emory	PROPN
taxlaw-12356	1356	51	university	university	PROPN
taxlaw-12356	1356	52	and	and	CCONJ
taxlaw-12356	1356	53	the	the	DET
taxlaw-12356	1356	54	university	university	NOUN
taxlaw-12356	1356	55	of	of	ADP
taxlaw-12356	1356	56	georgia	georgia	PROPN
taxlaw-12356	1356	57	for	for	ADP
taxlaw-12356	1356	58	emphasizing	emphasize	VERB
taxlaw-12356	1356	59	the	the	DET
taxlaw-12356	1356	60	possibility	possibility	NOUN
taxlaw-12356	1356	61	of	of	ADP
taxlaw-12356	1356	62	adequate	adequate	ADJ
taxlaw-12356	1356	63	regulation	regulation	NOUN
taxlaw-12356	1356	64	of	of	ADP
taxlaw-12356	1356	65	tax	tax	NOUN
taxlaw-12356	1356	66	credits	credit	NOUN
taxlaw-12356	1356	67	.	.	PUNCT
taxlaw-12356	1357	1	261	261	NUM
taxlaw-12356	1357	2	mervosh	mervosh	ADJ
taxlaw-12356	1357	3	,	,	PUNCT
taxlaw-12356	1357	4	supra	supra	PROPN
taxlaw-12356	1357	5	note	note	NOUN
taxlaw-12356	1357	6	166	166	NUM
taxlaw-12356	1357	7	(	(	PUNCT
taxlaw-12356	1357	8	expressing	express	VERB
taxlaw-12356	1357	9	skepticism	skepticism	NOUN
taxlaw-12356	1357	10	regarding	regard	VERB
taxlaw-12356	1357	11	voucher	voucher	ADJ
taxlaw-12356	1357	12	regulation	regulation	NOUN
taxlaw-12356	1357	13	and	and	CCONJ
taxlaw-12356	1357	14	accountability	accountability	NOUN
taxlaw-12356	1357	15	)	)	PUNCT
taxlaw-12356	1357	16	.	.	PUNCT
taxlaw-12356	1358	1	262	262	NUM
taxlaw-12356	1358	2	nor	nor	CCONJ
taxlaw-12356	1358	3	would	would	AUX
taxlaw-12356	1358	4	they	they	PRON
taxlaw-12356	1358	5	probably	probably	ADV
taxlaw-12356	1358	6	because	because	SCONJ
taxlaw-12356	1358	7	winn	winn	PROPN
taxlaw-12356	1358	8	held	hold	VERB
taxlaw-12356	1358	9	that	that	SCONJ
taxlaw-12356	1358	10	tax	tax	NOUN
taxlaw-12356	1358	11	credits	credit	NOUN
taxlaw-12356	1358	12	do	do	AUX
taxlaw-12356	1358	13	not	not	PART
taxlaw-12356	1358	14	implicate	implicate	VERB
taxlaw-12356	1358	15	the	the	DET
taxlaw-12356	1358	16	establishment	establishment	NOUN
taxlaw-12356	1358	17	clause	clause	NOUN
taxlaw-12356	1358	18	.	.	PUNCT
taxlaw-12356	1359	1	see	see	VERB
taxlaw-12356	1359	2	arizona	arizona	PROPN
taxlaw-12356	1359	3	christian	christian	PROPN
taxlaw-12356	1359	4	sch	sch	PROPN
taxlaw-12356	1359	5	.	.	PUNCT
taxlaw-12356	1360	1	tuition	tuition	PROPN
taxlaw-12356	1360	2	org	org	PROPN
taxlaw-12356	1360	3	.	.	PUNCT
taxlaw-12356	1361	1	v.	v.	ADP
taxlaw-12356	1361	2	winn	winn	PROPN
taxlaw-12356	1361	3	,	,	PUNCT
taxlaw-12356	1361	4	563	563	NUM
taxlaw-12356	1361	5	u.s	u.s	PROPN
taxlaw-12356	1361	6	.	.	PROPN
taxlaw-12356	1361	7	125	125	NUM
taxlaw-12356	1361	8	,	,	PUNCT
taxlaw-12356	1361	9	144–145	144–145	NUM
taxlaw-12356	1361	10	(	(	PUNCT
taxlaw-12356	1361	11	2011	2011	NUM
taxlaw-12356	1361	12	)	)	PUNCT
taxlaw-12356	1361	13	.	.	PUNCT
taxlaw-12356	1362	1	263	263	NUM
taxlaw-12356	1362	2	some	some	PRON
taxlaw-12356	1362	3	may	may	AUX
taxlaw-12356	1362	4	argue	argue	VERB
taxlaw-12356	1362	5	that	that	SCONJ
taxlaw-12356	1362	6	the	the	DET
taxlaw-12356	1362	7	downsides	downside	NOUN
taxlaw-12356	1362	8	of	of	ADP
taxlaw-12356	1362	9	tax	tax	NOUN
taxlaw-12356	1362	10	credits	credit	NOUN
taxlaw-12356	1362	11	—	—	PUNCT
taxlaw-12356	1362	12	worsening	worsen	VERB
taxlaw-12356	1362	13	educational	educational	ADJ
taxlaw-12356	1362	14	inequality	inequality	NOUN
taxlaw-12356	1362	15	,	,	PUNCT
taxlaw-12356	1362	16	in	in	ADP
taxlaw-12356	1362	17	particular	particular	ADJ
taxlaw-12356	1362	18	—	—	PUNCT
taxlaw-12356	1362	19	do	do	AUX
taxlaw-12356	1362	20	not	not	PART
taxlaw-12356	1362	21	outweigh	outweigh	VERB
taxlaw-12356	1362	22	the	the	DET
taxlaw-12356	1362	23	need	need	NOUN
taxlaw-12356	1362	24	to	to	PART
taxlaw-12356	1362	25	preserve	preserve	VERB
taxlaw-12356	1362	26	parental	parental	ADJ
taxlaw-12356	1362	27	choice	choice	NOUN
taxlaw-12356	1362	28	.	.	PUNCT
taxlaw-12356	1363	1	doing	do	VERB
taxlaw-12356	1363	2	away	away	ADV
taxlaw-12356	1363	3	with	with	ADP
taxlaw-12356	1363	4	tax	tax	NOUN
taxlaw-12356	1363	5	credits	credit	NOUN
taxlaw-12356	1363	6	does	do	AUX
taxlaw-12356	1363	7	not	not	PART
taxlaw-12356	1363	8	destroy	destroy	VERB
taxlaw-12356	1363	9	parental	parental	ADJ
taxlaw-12356	1363	10	choice	choice	NOUN
taxlaw-12356	1363	11	,	,	PUNCT
taxlaw-12356	1363	12	however	however	ADV
taxlaw-12356	1363	13	.	.	PUNCT
taxlaw-12356	1364	1	direct	direct	ADJ
taxlaw-12356	1364	2	funding	funding	NOUN
taxlaw-12356	1364	3	is	be	AUX
taxlaw-12356	1364	4	an	an	DET
taxlaw-12356	1364	5	available	available	ADJ
taxlaw-12356	1364	6	,	,	PUNCT
taxlaw-12356	1364	7	and	and	CCONJ
taxlaw-12356	1364	8	better	well	ADJ
taxlaw-12356	1364	9	,	,	PUNCT
taxlaw-12356	1364	10	alternative	alternative	ADJ
taxlaw-12356	1364	11	.	.	PUNCT
taxlaw-12356	1365	1	columbia	columbia	PROPN
taxlaw-12356	1365	2	journal	journal	PROPN
taxlaw-12356	1365	3	of	of	ADP
taxlaw-12356	1365	4	tax	tax	NOUN
taxlaw-12356	1365	5	law	law	NOUN
taxlaw-12356	1366	1	[	[	X
taxlaw-12356	1366	2	vol	vol	NOUN
taxlaw-12356	1366	3	:	:	PUNCT
taxlaw-12356	1366	4	15:1	15:1	NUM
taxlaw-12356	1366	5	128	128	NUM
taxlaw-12356	1366	6	to	to	PART
taxlaw-12356	1366	7	illustrate	illustrate	VERB
taxlaw-12356	1366	8	this	this	DET
taxlaw-12356	1366	9	point	point	NOUN
taxlaw-12356	1366	10	,	,	PUNCT
taxlaw-12356	1366	11	consider	consider	VERB
taxlaw-12356	1366	12	three	three	NUM
taxlaw-12356	1366	13	scenarios	scenario	NOUN
taxlaw-12356	1366	14	created	create	VERB
taxlaw-12356	1366	15	by	by	ADP
taxlaw-12356	1366	16	school	school	NOUN
taxlaw-12356	1366	17	choice	choice	NOUN
taxlaw-12356	1366	18	in	in	ADP
taxlaw-12356	1366	19	its	its	PRON
taxlaw-12356	1366	20	different	different	ADJ
taxlaw-12356	1366	21	forms	form	NOUN
taxlaw-12356	1366	22	.	.	PUNCT
taxlaw-12356	1367	1	first	first	ADV
taxlaw-12356	1367	2	,	,	PUNCT
taxlaw-12356	1367	3	consider	consider	VERB
taxlaw-12356	1367	4	a	a	DET
taxlaw-12356	1367	5	state	state	NOUN
taxlaw-12356	1367	6	with	with	ADP
taxlaw-12356	1367	7	no	no	DET
taxlaw-12356	1367	8	school	school	NOUN
taxlaw-12356	1367	9	choice	choice	NOUN
taxlaw-12356	1367	10	funding	funding	NOUN
taxlaw-12356	1367	11	at	at	ADV
taxlaw-12356	1367	12	all	all	ADV
taxlaw-12356	1367	13	.	.	PUNCT
taxlaw-12356	1368	1	people	people	NOUN
taxlaw-12356	1368	2	who	who	PRON
taxlaw-12356	1368	3	can	can	AUX
taxlaw-12356	1368	4	and	and	CCONJ
taxlaw-12356	1368	5	want	want	VERB
taxlaw-12356	1368	6	to	to	PART
taxlaw-12356	1368	7	pay	pay	VERB
taxlaw-12356	1368	8	for	for	ADP
taxlaw-12356	1368	9	private	private	ADJ
taxlaw-12356	1368	10	school	school	NOUN
taxlaw-12356	1368	11	go	go	VERB
taxlaw-12356	1368	12	to	to	ADP
taxlaw-12356	1368	13	private	private	ADJ
taxlaw-12356	1368	14	school	school	NOUN
taxlaw-12356	1368	15	,	,	PUNCT
taxlaw-12356	1368	16	and	and	CCONJ
taxlaw-12356	1368	17	everyone	everyone	PRON
taxlaw-12356	1368	18	else	else	ADV
taxlaw-12356	1368	19	goes	go	VERB
taxlaw-12356	1368	20	to	to	ADP
taxlaw-12356	1368	21	public	public	ADJ
taxlaw-12356	1368	22	school	school	NOUN
taxlaw-12356	1368	23	.	.	PUNCT
taxlaw-12356	1369	1	if	if	SCONJ
taxlaw-12356	1369	2	the	the	DET
taxlaw-12356	1369	3	public	public	ADJ
taxlaw-12356	1369	4	school	school	NOUN
taxlaw-12356	1369	5	needs	need	VERB
taxlaw-12356	1369	6	improvement	improvement	NOUN
taxlaw-12356	1369	7	,	,	PUNCT
taxlaw-12356	1369	8	its	its	PRON
taxlaw-12356	1369	9	students	student	NOUN
taxlaw-12356	1369	10	and	and	CCONJ
taxlaw-12356	1369	11	their	their	PRON
taxlaw-12356	1369	12	families	family	NOUN
taxlaw-12356	1369	13	will	will	AUX
taxlaw-12356	1369	14	advocate	advocate	VERB
taxlaw-12356	1369	15	for	for	ADP
taxlaw-12356	1369	16	it	it	PRON
taxlaw-12356	1369	17	.	.	PUNCT
taxlaw-12356	1370	1	in	in	ADP
taxlaw-12356	1370	2	a	a	DET
taxlaw-12356	1370	3	state	state	NOUN
taxlaw-12356	1370	4	that	that	PRON
taxlaw-12356	1370	5	permits	permit	VERB
taxlaw-12356	1370	6	tax	tax	NOUN
taxlaw-12356	1370	7	credits	credit	NOUN
taxlaw-12356	1370	8	but	but	CCONJ
taxlaw-12356	1370	9	not	not	PART
taxlaw-12356	1370	10	vouchers	voucher	NOUN
taxlaw-12356	1370	11	,	,	PUNCT
taxlaw-12356	1370	12	however	however	ADV
taxlaw-12356	1370	13	,	,	PUNCT
taxlaw-12356	1370	14	rich	rich	ADJ
taxlaw-12356	1370	15	families	family	NOUN
taxlaw-12356	1370	16	in	in	ADP
taxlaw-12356	1370	17	the	the	DET
taxlaw-12356	1370	18	struggling	struggle	VERB
taxlaw-12356	1370	19	public	public	ADJ
taxlaw-12356	1370	20	school	school	NOUN
taxlaw-12356	1370	21	are	be	AUX
taxlaw-12356	1370	22	actually	actually	ADV
taxlaw-12356	1370	23	incentivized	incentivize	VERB
taxlaw-12356	1370	24	to	to	PART
taxlaw-12356	1370	25	leave	leave	VERB
taxlaw-12356	1370	26	rather	rather	ADV
taxlaw-12356	1370	27	than	than	ADP
taxlaw-12356	1370	28	advocate	advocate	VERB
taxlaw-12356	1370	29	for	for	ADP
taxlaw-12356	1370	30	better	well	ADJ
taxlaw-12356	1370	31	public	public	ADJ
taxlaw-12356	1370	32	schools	school	NOUN
taxlaw-12356	1370	33	.	.	PUNCT
taxlaw-12356	1371	1	they	they	PRON
taxlaw-12356	1371	2	can	can	AUX
taxlaw-12356	1371	3	go	go	VERB
taxlaw-12356	1371	4	to	to	ADP
taxlaw-12356	1371	5	private	private	ADJ
taxlaw-12356	1371	6	school	school	NOUN
taxlaw-12356	1371	7	and	and	CCONJ
taxlaw-12356	1371	8	have	have	VERB
taxlaw-12356	1371	9	part	part	NOUN
taxlaw-12356	1371	10	of	of	ADP
taxlaw-12356	1371	11	their	their	PRON
taxlaw-12356	1371	12	tuition	tuition	NOUN
taxlaw-12356	1371	13	covered	cover	VERB
taxlaw-12356	1371	14	by	by	ADP
taxlaw-12356	1371	15	the	the	DET
taxlaw-12356	1371	16	government	government	NOUN
taxlaw-12356	1371	17	.	.	PUNCT
taxlaw-12356	1372	1	the	the	DET
taxlaw-12356	1372	2	public	public	ADJ
taxlaw-12356	1372	3	school	school	NOUN
taxlaw-12356	1372	4	,	,	PUNCT
taxlaw-12356	1372	5	meanwhile	meanwhile	ADV
taxlaw-12356	1372	6	,	,	PUNCT
taxlaw-12356	1372	7	will	will	AUX
taxlaw-12356	1372	8	be	be	AUX
taxlaw-12356	1372	9	left	leave	VERB
taxlaw-12356	1372	10	struggling	struggle	VERB
taxlaw-12356	1372	11	with	with	ADP
taxlaw-12356	1372	12	fewer	few	ADJ
taxlaw-12356	1372	13	advocates	advocate	NOUN
taxlaw-12356	1372	14	and	and	CCONJ
taxlaw-12356	1372	15	resources	resource	NOUN
taxlaw-12356	1372	16	;	;	PUNCT
taxlaw-12356	1372	17	poorer	poor	ADJ
taxlaw-12356	1372	18	students	student	NOUN
taxlaw-12356	1372	19	furthermore	furthermore	ADV
taxlaw-12356	1372	20	do	do	AUX
taxlaw-12356	1372	21	not	not	PART
taxlaw-12356	1372	22	have	have	VERB
taxlaw-12356	1372	23	an	an	DET
taxlaw-12356	1372	24	option	option	NOUN
taxlaw-12356	1372	25	to	to	PART
taxlaw-12356	1372	26	leave	leave	VERB
taxlaw-12356	1372	27	.	.	PUNCT
taxlaw-12356	1373	1	consider	consider	VERB
taxlaw-12356	1373	2	,	,	PUNCT
taxlaw-12356	1373	3	then	then	ADV
taxlaw-12356	1373	4	,	,	PUNCT
taxlaw-12356	1373	5	the	the	DET
taxlaw-12356	1373	6	alternative	alternative	NOUN
taxlaw-12356	1373	7	where	where	SCONJ
taxlaw-12356	1373	8	a	a	DET
taxlaw-12356	1373	9	state	state	NOUN
taxlaw-12356	1373	10	uses	use	VERB
taxlaw-12356	1373	11	vouchers	voucher	NOUN
taxlaw-12356	1373	12	and	and	CCONJ
taxlaw-12356	1373	13	not	not	PART
taxlaw-12356	1373	14	tax	tax	NOUN
taxlaw-12356	1373	15	credits	credit	NOUN
taxlaw-12356	1373	16	.	.	PUNCT
taxlaw-12356	1374	1	people	people	NOUN
taxlaw-12356	1374	2	at	at	ADP
taxlaw-12356	1374	3	the	the	DET
taxlaw-12356	1374	4	struggling	struggle	VERB
taxlaw-12356	1374	5	public	public	ADJ
taxlaw-12356	1374	6	school	school	NOUN
taxlaw-12356	1374	7	,	,	PUNCT
taxlaw-12356	1374	8	regardless	regardless	ADV
taxlaw-12356	1374	9	of	of	ADP
taxlaw-12356	1374	10	their	their	PRON
taxlaw-12356	1374	11	wealth	wealth	NOUN
taxlaw-12356	1374	12	,	,	PUNCT
taxlaw-12356	1374	13	can	can	AUX
taxlaw-12356	1374	14	stay	stay	VERB
taxlaw-12356	1374	15	at	at	ADP
taxlaw-12356	1374	16	the	the	DET
taxlaw-12356	1374	17	public	public	ADJ
taxlaw-12356	1374	18	school	school	NOUN
taxlaw-12356	1374	19	or	or	CCONJ
taxlaw-12356	1374	20	decide	decide	VERB
taxlaw-12356	1374	21	to	to	PART
taxlaw-12356	1374	22	use	use	VERB
taxlaw-12356	1374	23	a	a	DET
taxlaw-12356	1374	24	standard	standard	ADJ
taxlaw-12356	1374	25	amount	amount	NOUN
taxlaw-12356	1374	26	of	of	ADP
taxlaw-12356	1374	27	government	government	NOUN
taxlaw-12356	1374	28	money	money	NOUN
taxlaw-12356	1374	29	to	to	PART
taxlaw-12356	1374	30	abate	abate	VERB
taxlaw-12356	1374	31	the	the	DET
taxlaw-12356	1374	32	costs	cost	NOUN
taxlaw-12356	1374	33	of	of	ADP
taxlaw-12356	1374	34	private	private	ADJ
taxlaw-12356	1374	35	school	school	NOUN
taxlaw-12356	1374	36	.	.	PUNCT
taxlaw-12356	1375	1	going	go	VERB
taxlaw-12356	1375	2	to	to	ADP
taxlaw-12356	1375	3	private	private	ADJ
taxlaw-12356	1375	4	school	school	NOUN
taxlaw-12356	1375	5	does	do	AUX
taxlaw-12356	1375	6	not	not	PART
taxlaw-12356	1375	7	require	require	VERB
taxlaw-12356	1375	8	drumming	drum	VERB
taxlaw-12356	1375	9	up	up	ADP
taxlaw-12356	1375	10	donations	donation	NOUN
taxlaw-12356	1375	11	,	,	PUNCT
taxlaw-12356	1375	12	private	private	ADJ
taxlaw-12356	1375	13	schools	school	NOUN
taxlaw-12356	1375	14	are	be	AUX
taxlaw-12356	1375	15	not	not	PART
taxlaw-12356	1375	16	incentivized	incentivize	VERB
taxlaw-12356	1375	17	to	to	PART
taxlaw-12356	1375	18	recruit	recruit	VERB
taxlaw-12356	1375	19	the	the	DET
taxlaw-12356	1375	20	rich	rich	ADJ
taxlaw-12356	1375	21	,	,	PUNCT
taxlaw-12356	1375	22	and	and	CCONJ
taxlaw-12356	1375	23	the	the	DET
taxlaw-12356	1375	24	state	state	NOUN
taxlaw-12356	1375	25	is	be	AUX
taxlaw-12356	1375	26	covering	cover	VERB
taxlaw-12356	1375	27	the	the	DET
taxlaw-12356	1375	28	costs	cost	NOUN
taxlaw-12356	1375	29	of	of	ADP
taxlaw-12356	1375	30	private	private	ADJ
taxlaw-12356	1375	31	school	school	NOUN
taxlaw-12356	1375	32	equally	equally	ADV
taxlaw-12356	1375	33	for	for	ADP
taxlaw-12356	1375	34	each	each	DET
taxlaw-12356	1375	35	student	student	NOUN
taxlaw-12356	1375	36	.	.	PUNCT
taxlaw-12356	1376	1	the	the	DET
taxlaw-12356	1376	2	second	second	ADJ
taxlaw-12356	1376	3	option	option	NOUN
taxlaw-12356	1376	4	,	,	PUNCT
taxlaw-12356	1376	5	one	one	NUM
taxlaw-12356	1376	6	with	with	ADP
taxlaw-12356	1376	7	tax	tax	NOUN
taxlaw-12356	1376	8	credits	credit	NOUN
taxlaw-12356	1376	9	but	but	CCONJ
taxlaw-12356	1376	10	without	without	ADP
taxlaw-12356	1376	11	vouchers	voucher	NOUN
taxlaw-12356	1376	12	,	,	PUNCT
taxlaw-12356	1376	13	is	be	AUX
taxlaw-12356	1376	14	the	the	DET
taxlaw-12356	1376	15	worst	bad	ADJ
taxlaw-12356	1376	16	of	of	ADP
taxlaw-12356	1376	17	both	both	DET
taxlaw-12356	1376	18	worlds	world	NOUN
taxlaw-12356	1376	19	—	—	PUNCT
taxlaw-12356	1376	20	it	it	PRON
taxlaw-12356	1376	21	leaves	leave	VERB
taxlaw-12356	1376	22	public	public	ADJ
taxlaw-12356	1376	23	schools	school	NOUN
taxlaw-12356	1376	24	struggling	struggle	VERB
taxlaw-12356	1376	25	and	and	CCONJ
taxlaw-12356	1376	26	subsidizes	subsidize	VERB
taxlaw-12356	1376	27	private	private	ADJ
taxlaw-12356	1376	28	school	school	NOUN
taxlaw-12356	1376	29	for	for	ADP
taxlaw-12356	1376	30	the	the	DET
taxlaw-12356	1376	31	rich	rich	ADJ
taxlaw-12356	1376	32	to	to	ADP
taxlaw-12356	1376	33	the	the	DET
taxlaw-12356	1376	34	exclusion	exclusion	NOUN
taxlaw-12356	1376	35	of	of	ADP
taxlaw-12356	1376	36	the	the	DET
taxlaw-12356	1376	37	poor	poor	ADJ
taxlaw-12356	1376	38	.	.	PUNCT
taxlaw-12356	1377	1	that	that	DET
taxlaw-12356	1377	2	scenario	scenario	NOUN
taxlaw-12356	1377	3	will	will	AUX
taxlaw-12356	1377	4	exacerbate	exacerbate	VERB
taxlaw-12356	1377	5	educational	educational	ADJ
taxlaw-12356	1377	6	stratification	stratification	NOUN
taxlaw-12356	1377	7	.	.	PUNCT
taxlaw-12356	1378	1	if	if	SCONJ
taxlaw-12356	1378	2	state	state	NOUN
taxlaw-12356	1378	3	law	law	NOUN
taxlaw-12356	1378	4	prohibits	prohibit	VERB
taxlaw-12356	1378	5	vouchers	voucher	NOUN
taxlaw-12356	1378	6	but	but	CCONJ
taxlaw-12356	1378	7	allows	allow	VERB
taxlaw-12356	1378	8	tax	tax	NOUN
taxlaw-12356	1378	9	credits	credit	NOUN
taxlaw-12356	1378	10	,	,	PUNCT
taxlaw-12356	1378	11	it	it	PRON
taxlaw-12356	1378	12	is	be	AUX
taxlaw-12356	1378	13	just	just	ADV
taxlaw-12356	1378	14	bad	bad	ADJ
taxlaw-12356	1378	15	law	law	NOUN
taxlaw-12356	1378	16	unless	unless	SCONJ
taxlaw-12356	1378	17	tax	tax	NOUN
taxlaw-12356	1378	18	credits	credit	NOUN
taxlaw-12356	1378	19	are	be	AUX
taxlaw-12356	1378	20	seismically	seismically	ADV
taxlaw-12356	1378	21	reformed	reform	VERB
taxlaw-12356	1378	22	to	to	ADP
taxlaw-12356	1378	23	the	the	DET
taxlaw-12356	1378	24	point	point	NOUN
taxlaw-12356	1378	25	where	where	SCONJ
taxlaw-12356	1378	26	they	they	PRON
taxlaw-12356	1378	27	resemble	resemble	VERB
taxlaw-12356	1378	28	vouchers	voucher	NOUN
taxlaw-12356	1378	29	.	.	PUNCT
taxlaw-12356	1379	1	the	the	DET
taxlaw-12356	1379	2	only	only	ADJ
taxlaw-12356	1379	3	policy	policy	NOUN
taxlaw-12356	1379	4	reason	reason	NOUN
taxlaw-12356	1379	5	that	that	PRON
taxlaw-12356	1379	6	supports	support	VERB
taxlaw-12356	1379	7	using	use	VERB
taxlaw-12356	1379	8	tax	tax	NOUN
taxlaw-12356	1379	9	credits	credit	NOUN
taxlaw-12356	1379	10	in	in	ADP
taxlaw-12356	1379	11	their	their	PRON
taxlaw-12356	1379	12	current	current	ADJ
taxlaw-12356	1379	13	form	form	NOUN
taxlaw-12356	1379	14	is	be	AUX
taxlaw-12356	1379	15	a	a	DET
taxlaw-12356	1379	16	desire	desire	NOUN
taxlaw-12356	1379	17	to	to	PART
taxlaw-12356	1379	18	subsidize	subsidize	VERB
taxlaw-12356	1379	19	private	private	ADJ
taxlaw-12356	1379	20	school	school	NOUN
taxlaw-12356	1379	21	tuition	tuition	NOUN
taxlaw-12356	1379	22	for	for	ADP
taxlaw-12356	1379	23	the	the	DET
taxlaw-12356	1379	24	rich	rich	ADJ
taxlaw-12356	1379	25	.	.	PUNCT
taxlaw-12356	1380	1	if	if	SCONJ
taxlaw-12356	1380	2	this	this	PRON
taxlaw-12356	1380	3	is	be	AUX
taxlaw-12356	1380	4	what	what	PRON
taxlaw-12356	1380	5	state	state	NOUN
taxlaw-12356	1380	6	legislators	legislator	NOUN
taxlaw-12356	1380	7	truly	truly	ADV
taxlaw-12356	1380	8	wish	wish	VERB
taxlaw-12356	1380	9	to	to	PART
taxlaw-12356	1380	10	achieve	achieve	VERB
taxlaw-12356	1380	11	,	,	PUNCT
taxlaw-12356	1380	12	they	they	PRON
taxlaw-12356	1380	13	should	should	AUX
taxlaw-12356	1380	14	directly	directly	ADV
taxlaw-12356	1380	15	say	say	VERB
taxlaw-12356	1380	16	so.264	so.264	PROPN
taxlaw-12356	1380	17	otherwise	otherwise	ADV
taxlaw-12356	1380	18	,	,	PUNCT
taxlaw-12356	1380	19	they	they	PRON
taxlaw-12356	1380	20	are	be	AUX
taxlaw-12356	1380	21	using	use	VERB
taxlaw-12356	1380	22	a	a	DET
taxlaw-12356	1380	23	counterproductive	counterproductive	ADJ
taxlaw-12356	1380	24	system	system	NOUN
taxlaw-12356	1380	25	to	to	PART
taxlaw-12356	1380	26	support	support	VERB
taxlaw-12356	1380	27	school	school	NOUN
taxlaw-12356	1380	28	choice	choice	NOUN
taxlaw-12356	1380	29	for	for	ADP
taxlaw-12356	1380	30	all	all	PRON
taxlaw-12356	1380	31	.	.	PUNCT
taxlaw-12356	1381	1	another	another	DET
taxlaw-12356	1381	2	important	important	ADJ
taxlaw-12356	1381	3	question	question	NOUN
taxlaw-12356	1381	4	for	for	ADP
taxlaw-12356	1381	5	states	state	NOUN
taxlaw-12356	1381	6	is	be	AUX
taxlaw-12356	1381	7	whether	whether	SCONJ
taxlaw-12356	1381	8	they	they	PRON
taxlaw-12356	1381	9	should	should	AUX
taxlaw-12356	1381	10	fund	fund	VERB
taxlaw-12356	1381	11	private	private	ADJ
taxlaw-12356	1381	12	schools	school	NOUN
taxlaw-12356	1381	13	at	at	ADV
taxlaw-12356	1381	14	all	all	ADV
taxlaw-12356	1381	15	,	,	PUNCT
taxlaw-12356	1381	16	but	but	CCONJ
taxlaw-12356	1381	17	that	that	PRON
taxlaw-12356	1381	18	is	be	AUX
taxlaw-12356	1381	19	outside	outside	ADP
taxlaw-12356	1381	20	the	the	DET
taxlaw-12356	1381	21	scope	scope	NOUN
taxlaw-12356	1381	22	of	of	ADP
taxlaw-12356	1381	23	this	this	DET
taxlaw-12356	1381	24	article	article	NOUN
taxlaw-12356	1381	25	.	.	PUNCT
taxlaw-12356	1382	1	vi	vi	PROPN
taxlaw-12356	1382	2	.	.	PROPN
taxlaw-12356	1382	3	conclusion	conclusion	NOUN
taxlaw-12356	1382	4	this	this	DET
taxlaw-12356	1382	5	article	article	NOUN
taxlaw-12356	1382	6	is	be	AUX
taxlaw-12356	1382	7	easily	easily	ADV
taxlaw-12356	1382	8	summarized	summarize	VERB
taxlaw-12356	1382	9	in	in	ADP
taxlaw-12356	1382	10	four	four	NUM
taxlaw-12356	1382	11	crisp	crisp	ADJ
taxlaw-12356	1382	12	points	point	NOUN
taxlaw-12356	1382	13	.	.	PUNCT
taxlaw-12356	1383	1	●	●	PUNCT
taxlaw-12356	1383	2	federal	federal	ADJ
taxlaw-12356	1383	3	establishment	establishment	NOUN
taxlaw-12356	1383	4	clause	clause	NOUN
taxlaw-12356	1383	5	jurisprudence	jurisprudence	NOUN
taxlaw-12356	1383	6	now	now	ADV
taxlaw-12356	1383	7	clearly	clearly	ADV
taxlaw-12356	1383	8	permits	permit	VERB
taxlaw-12356	1383	9	(	(	PUNCT
taxlaw-12356	1383	10	and	and	CCONJ
taxlaw-12356	1383	11	sometimes	sometimes	ADV
taxlaw-12356	1383	12	mandates	mandate	NOUN
taxlaw-12356	1383	13	)	)	PUNCT
taxlaw-12356	1383	14	direct	direct	ADJ
taxlaw-12356	1383	15	aid	aid	NOUN
taxlaw-12356	1383	16	to	to	ADP
taxlaw-12356	1383	17	private	private	ADJ
taxlaw-12356	1383	18	religious	religious	ADJ
taxlaw-12356	1383	19	schools	school	NOUN
taxlaw-12356	1383	20	along	along	ADP
taxlaw-12356	1383	21	the	the	DET
taxlaw-12356	1383	22	same	same	ADJ
taxlaw-12356	1383	23	lines	line	NOUN
taxlaw-12356	1383	24	as	as	ADP
taxlaw-12356	1383	25	any	any	DET
taxlaw-12356	1383	26	private	private	ADJ
taxlaw-12356	1383	27	school	school	NOUN
taxlaw-12356	1383	28	.	.	PUNCT
taxlaw-12356	1384	1	●	●	PUNCT
taxlaw-12356	1384	2	tuition	tuition	NOUN
taxlaw-12356	1384	3	tax	tax	NOUN
taxlaw-12356	1384	4	credits	credit	NOUN
taxlaw-12356	1384	5	are	be	AUX
taxlaw-12356	1384	6	an	an	DET
taxlaw-12356	1384	7	unsupervised	unsupervised	ADJ
taxlaw-12356	1384	8	,	,	PUNCT
taxlaw-12356	1384	9	indirect	indirect	ADJ
taxlaw-12356	1384	10	governmental	governmental	ADJ
taxlaw-12356	1384	11	aid	aid	NOUN
taxlaw-12356	1384	12	program	program	NOUN
taxlaw-12356	1384	13	for	for	ADP
taxlaw-12356	1384	14	private	private	ADJ
taxlaw-12356	1384	15	schools	school	NOUN
taxlaw-12356	1384	16	that	that	PRON
taxlaw-12356	1384	17	only	only	ADV
taxlaw-12356	1384	18	aids	aids	PROPN
taxlaw-12356	1384	19	schools	school	NOUN
taxlaw-12356	1384	20	that	that	PRON
taxlaw-12356	1384	21	have	have	VERB
taxlaw-12356	1384	22	parents	parent	NOUN
taxlaw-12356	1384	23	who	who	PRON
taxlaw-12356	1384	24	pay	pay	VERB
taxlaw-12356	1384	25	considering	consider	VERB
taxlaw-12356	1384	26	whether	whether	SCONJ
taxlaw-12356	1384	27	the	the	DET
taxlaw-12356	1384	28	downsides	downside	NOUN
taxlaw-12356	1384	29	of	of	ADP
taxlaw-12356	1384	30	tax	tax	NOUN
taxlaw-12356	1384	31	credits	credit	NOUN
taxlaw-12356	1384	32	are	be	AUX
taxlaw-12356	1384	33	outweighed	outweigh	VERB
taxlaw-12356	1384	34	by	by	ADP
taxlaw-12356	1384	35	the	the	DET
taxlaw-12356	1384	36	need	need	NOUN
taxlaw-12356	1384	37	for	for	ADP
taxlaw-12356	1384	38	parental	parental	ADJ
taxlaw-12356	1384	39	choice	choice	NOUN
taxlaw-12356	1384	40	is	be	AUX
taxlaw-12356	1384	41	therefore	therefore	ADV
taxlaw-12356	1384	42	irrelevant	irrelevant	ADJ
taxlaw-12356	1384	43	;	;	PUNCT
taxlaw-12356	1384	44	there	there	PRON
taxlaw-12356	1384	45	is	be	VERB
taxlaw-12356	1384	46	a	a	DET
taxlaw-12356	1384	47	way	way	NOUN
taxlaw-12356	1384	48	to	to	PART
taxlaw-12356	1384	49	preserve	preserve	VERB
taxlaw-12356	1384	50	parental	parental	ADJ
taxlaw-12356	1384	51	choice	choice	NOUN
taxlaw-12356	1384	52	without	without	ADP
taxlaw-12356	1384	53	the	the	DET
taxlaw-12356	1384	54	downsides	downside	NOUN
taxlaw-12356	1384	55	—	—	PUNCT
taxlaw-12356	1384	56	direct	direct	ADJ
taxlaw-12356	1384	57	funding	funding	NOUN
taxlaw-12356	1384	58	.	.	PUNCT
taxlaw-12356	1385	1	264	264	NUM
taxlaw-12356	1385	2	see	see	VERB
taxlaw-12356	1385	3	,	,	PUNCT
taxlaw-12356	1385	4	e.g.	e.g.	ADV
taxlaw-12356	1385	5	,	,	PUNCT
taxlaw-12356	1385	6	matt	matt	PROPN
taxlaw-12356	1385	7	barnum	barnum	PROPN
taxlaw-12356	1385	8	&	&	CCONJ
taxlaw-12356	1385	9	alicia	alicia	PROPN
taxlaw-12356	1385	10	a.	a.	PROPN
taxlaw-12356	1385	11	caldwell	caldwell	PROPN
taxlaw-12356	1385	12	,	,	PUNCT
taxlaw-12356	1385	13	vouching	vouch	VERB
taxlaw-12356	1385	14	helping	help	VERB
taxlaw-12356	1385	15	families	family	NOUN
taxlaw-12356	1385	16	already	already	ADV
taxlaw-12356	1385	17	in	in	ADP
taxlaw-12356	1385	18	private	private	ADJ
taxlaw-12356	1385	19	school	school	NOUN
taxlaw-12356	1385	20	,	,	PUNCT
taxlaw-12356	1385	21	early	early	ADJ
taxlaw-12356	1385	22	data	datum	NOUN
taxlaw-12356	1385	23	show	show	NOUN
taxlaw-12356	1385	24	,	,	PUNCT
taxlaw-12356	1385	25	wall	wall	PROPN
taxlaw-12356	1385	26	st	st	PROPN
taxlaw-12356	1385	27	.	.	PROPN
taxlaw-12356	1385	28	j.	j.	PROPN
taxlaw-12356	1385	29	(	(	PUNCT
taxlaw-12356	1385	30	dec	dec	PROPN
taxlaw-12356	1385	31	.	.	PROPN
taxlaw-12356	1385	32	3	3	NUM
taxlaw-12356	1385	33	,	,	PUNCT
taxlaw-12356	1385	34	2023	2023	NUM
taxlaw-12356	1385	35	)	)	PUNCT
taxlaw-12356	1385	36	,	,	PUNCT
taxlaw-12356	1385	37	https://www.wsj.com/us-news/education/vo	https://www.wsj.com/us-news/education/vo	PROPN
taxlaw-12356	1385	38	uchers	uchers	PROPN
taxlaw-12356	1385	39	-	-	PUNCT
taxlaw-12356	1385	40	helping	helping	NOUN
taxlaw-12356	1385	41	-	-	PUNCT
taxlaw-12356	1385	42	families	family	NOUN
taxlaw-12356	1385	43	-	-	PUNCT
taxlaw-12356	1385	44	already	already	ADV
taxlaw-12356	1385	45	-	-	PUNCT
taxlaw-12356	1385	46	in	in	ADP
taxlaw-12356	1385	47	-	-	PUNCT
taxlaw-12356	1385	48	private	private	ADJ
taxlaw-12356	1385	49	-	-	PUNCT
taxlaw-12356	1385	50	school	school	NOUN
taxlaw-12356	1385	51	-	-	PUNCT
taxlaw-12356	1385	52	early	early	ADJ
taxlaw-12356	1385	53	-	-	PUNCT
taxlaw-12356	1385	54	data	data	NOUN
taxlaw-12356	1385	55	-	-	PUNCT
taxlaw-12356	1385	56	show-47ced812	show-47ced812	NOUN
taxlaw-12356	1385	57	[	[	X
taxlaw-12356	1385	58	perma.cc/n2dp-rj	perma.cc/n2dp-rj	PROPN
taxlaw-12356	1385	59	7	7	NUM
taxlaw-12356	1385	60	m	m	NOUN
taxlaw-12356	1385	61	]	]	X
taxlaw-12356	1385	62	.	.	PUNCT
taxlaw-12356	1386	1	this	this	PRON
taxlaw-12356	1386	2	is	be	AUX
taxlaw-12356	1386	3	,	,	PUNCT
taxlaw-12356	1386	4	of	of	ADP
taxlaw-12356	1386	5	course	course	NOUN
taxlaw-12356	1386	6	,	,	PUNCT
taxlaw-12356	1386	7	unlikely	unlikely	ADJ
taxlaw-12356	1386	8	to	to	PART
taxlaw-12356	1386	9	be	be	AUX
taxlaw-12356	1386	10	politically	politically	ADV
taxlaw-12356	1386	11	wise	wise	ADJ
taxlaw-12356	1386	12	.	.	PUNCT
taxlaw-12356	1387	1	facially	facially	ADV
taxlaw-12356	1387	2	neutral	neutral	ADJ
taxlaw-12356	1387	3	policies	policy	NOUN
taxlaw-12356	1387	4	that	that	PRON
taxlaw-12356	1387	5	actually	actually	ADV
taxlaw-12356	1387	6	favor	favor	VERB
taxlaw-12356	1387	7	the	the	DET
taxlaw-12356	1387	8	wealthy	wealthy	ADJ
taxlaw-12356	1387	9	are	be	AUX
taxlaw-12356	1387	10	likely	likely	ADJ
taxlaw-12356	1387	11	to	to	PART
taxlaw-12356	1387	12	see	see	VERB
taxlaw-12356	1387	13	even	even	ADV
taxlaw-12356	1387	14	more	more	ADJ
taxlaw-12356	1387	15	limelight	limelight	NOUN
taxlaw-12356	1387	16	in	in	ADP
taxlaw-12356	1387	17	the	the	DET
taxlaw-12356	1387	18	near	near	ADJ
taxlaw-12356	1387	19	future	future	NOUN
taxlaw-12356	1387	20	as	as	SCONJ
taxlaw-12356	1387	21	cases	case	NOUN
taxlaw-12356	1387	22	concerning	concern	VERB
taxlaw-12356	1387	23	legacy	legacy	NOUN
taxlaw-12356	1387	24	admissions	admission	NOUN
taxlaw-12356	1387	25	make	make	VERB
taxlaw-12356	1387	26	their	their	PRON
taxlaw-12356	1387	27	way	way	NOUN
taxlaw-12356	1387	28	to	to	ADP
taxlaw-12356	1387	29	the	the	DET
taxlaw-12356	1387	30	supreme	supreme	PROPN
taxlaw-12356	1387	31	court	court	PROPN
taxlaw-12356	1387	32	.	.	PUNCT
taxlaw-12356	1388	1	in	in	ADP
taxlaw-12356	1388	2	the	the	DET
taxlaw-12356	1388	3	2023	2023	NUM
taxlaw-12356	1388	4	case	case	NOUN
taxlaw-12356	1388	5	invalidating	invalidate	VERB
taxlaw-12356	1388	6	affirmative	affirmative	ADJ
taxlaw-12356	1388	7	action	action	NOUN
taxlaw-12356	1388	8	,	,	PUNCT
taxlaw-12356	1388	9	justice	justice	NOUN
taxlaw-12356	1388	10	gorsuch	gorsuch	NOUN
taxlaw-12356	1388	11	wrote	write	VERB
taxlaw-12356	1388	12	that	that	SCONJ
taxlaw-12356	1388	13	policies	policy	NOUN
taxlaw-12356	1388	14	favoring	favor	VERB
taxlaw-12356	1388	15	children	child	NOUN
taxlaw-12356	1388	16	of	of	ADP
taxlaw-12356	1388	17	donors	donor	NOUN
taxlaw-12356	1388	18	,	,	PUNCT
taxlaw-12356	1388	19	alumni	alumnus	NOUN
taxlaw-12356	1388	20	,	,	PUNCT
taxlaw-12356	1388	21	and	and	CCONJ
taxlaw-12356	1388	22	faculty	faculty	NOUN
taxlaw-12356	1388	23	“	"	PUNCT
taxlaw-12356	1388	24	undoubtedly	undoubtedly	ADV
taxlaw-12356	1388	25	benefit	benefit	VERB
taxlaw-12356	1388	26	white	white	ADJ
taxlaw-12356	1388	27	and	and	CCONJ
taxlaw-12356	1388	28	wealthy	wealthy	ADJ
taxlaw-12356	1388	29	applicants	applicant	NOUN
taxlaw-12356	1388	30	the	the	DET
taxlaw-12356	1388	31	most	most	ADV
taxlaw-12356	1388	32	.	.	PUNCT
taxlaw-12356	1388	33	”	"	PUNCT
taxlaw-12356	1389	1	students	student	NOUN
taxlaw-12356	1389	2	for	for	ADP
taxlaw-12356	1389	3	fair	fair	ADJ
taxlaw-12356	1389	4	admission	admission	NOUN
taxlaw-12356	1389	5	v.	v.	ADP
taxlaw-12356	1389	6	harvard	harvard	PROPN
taxlaw-12356	1389	7	,	,	PUNCT
taxlaw-12356	1389	8	600	600	NUM
taxlaw-12356	1389	9	u.s	u.s	PROPN
taxlaw-12356	1389	10	.	.	PROPN
taxlaw-12356	1389	11	181	181	NUM
taxlaw-12356	1389	12	,	,	PUNCT
taxlaw-12356	1389	13	301	301	NUM
taxlaw-12356	1389	14	(	(	PUNCT
taxlaw-12356	1389	15	2023	2023	NUM
taxlaw-12356	1389	16	)	)	PUNCT
taxlaw-12356	1389	17	.	.	PUNCT
taxlaw-12356	1390	1	2023	2023	NUM
taxlaw-12356	1390	2	]	]	PUNCT
taxlaw-12356	1390	3	the	the	DET
taxlaw-12356	1390	4	worst	bad	ADJ
taxlaw-12356	1390	5	choice	choice	NOUN
taxlaw-12356	1390	6	for	for	ADP
taxlaw-12356	1390	7	school	school	NOUN
taxlaw-12356	1390	8	choice	choice	NOUN
taxlaw-12356	1390	9	129	129	NUM
taxlaw-12356	1390	10	significant	significant	ADJ
taxlaw-12356	1390	11	state	state	NOUN
taxlaw-12356	1390	12	income	income	NOUN
taxlaw-12356	1390	13	tax	tax	NOUN
taxlaw-12356	1390	14	.	.	PUNCT
taxlaw-12356	1391	1	schools	school	NOUN
taxlaw-12356	1391	2	that	that	PRON
taxlaw-12356	1391	3	appeal	appeal	VERB
taxlaw-12356	1391	4	to	to	ADP
taxlaw-12356	1391	5	poorer	poor	ADJ
taxlaw-12356	1391	6	students	student	NOUN
taxlaw-12356	1391	7	and	and	CCONJ
taxlaw-12356	1391	8	communities	community	NOUN
taxlaw-12356	1391	9	do	do	AUX
taxlaw-12356	1391	10	not	not	PART
taxlaw-12356	1391	11	get	get	VERB
taxlaw-12356	1391	12	enough	enough	ADJ
taxlaw-12356	1391	13	aid	aid	NOUN
taxlaw-12356	1391	14	.	.	PUNCT
taxlaw-12356	1392	1	●	●	PUNCT
taxlaw-12356	1392	2	by	by	ADP
taxlaw-12356	1392	3	design	design	NOUN
taxlaw-12356	1392	4	,	,	PUNCT
taxlaw-12356	1392	5	tuition	tuition	NOUN
taxlaw-12356	1392	6	tax	tax	NOUN
taxlaw-12356	1392	7	credits	credit	NOUN
taxlaw-12356	1392	8	lack	lack	VERB
taxlaw-12356	1392	9	sufficient	sufficient	ADJ
taxlaw-12356	1392	10	governmental	governmental	ADJ
taxlaw-12356	1392	11	supervision	supervision	NOUN
taxlaw-12356	1392	12	and	and	CCONJ
taxlaw-12356	1392	13	are	be	AUX
taxlaw-12356	1392	14	both	both	PRON
taxlaw-12356	1392	15	fraud	fraud	NOUN
taxlaw-12356	1392	16	-	-	PUNCT
taxlaw-12356	1392	17	prone	prone	ADJ
taxlaw-12356	1392	18	and	and	CCONJ
taxlaw-12356	1392	19	ineffectual	ineffectual	ADJ
taxlaw-12356	1392	20	.	.	PUNCT
taxlaw-12356	1393	1	direct	direct	ADJ
taxlaw-12356	1393	2	governmental	governmental	ADJ
taxlaw-12356	1393	3	aid	aid	NOUN
taxlaw-12356	1393	4	comes	come	VERB
taxlaw-12356	1393	5	with	with	ADP
taxlaw-12356	1393	6	a	a	DET
taxlaw-12356	1393	7	regulatory	regulatory	ADJ
taxlaw-12356	1393	8	framework	framework	NOUN
taxlaw-12356	1393	9	that	that	PRON
taxlaw-12356	1393	10	ensures	ensure	VERB
taxlaw-12356	1393	11	that	that	SCONJ
taxlaw-12356	1393	12	funds	fund	NOUN
taxlaw-12356	1393	13	are	be	AUX
taxlaw-12356	1393	14	properly	properly	ADV
taxlaw-12356	1393	15	used	use	VERB
taxlaw-12356	1393	16	.	.	PUNCT
taxlaw-12356	1394	1	●	●	PUNCT
taxlaw-12356	1394	2	states	state	NOUN
taxlaw-12356	1394	3	that	that	PRON
taxlaw-12356	1394	4	want	want	VERB
taxlaw-12356	1394	5	to	to	PART
taxlaw-12356	1394	6	subsidize	subsidize	VERB
taxlaw-12356	1394	7	private	private	ADJ
taxlaw-12356	1394	8	schools	school	NOUN
taxlaw-12356	1394	9	should	should	AUX
taxlaw-12356	1394	10	do	do	VERB
taxlaw-12356	1394	11	so	so	ADV
taxlaw-12356	1394	12	through	through	ADP
taxlaw-12356	1394	13	direct	direct	ADJ
taxlaw-12356	1394	14	aid	aid	NOUN
taxlaw-12356	1394	15	to	to	ADP
taxlaw-12356	1394	16	schools	school	NOUN
taxlaw-12356	1394	17	.	.	PUNCT
taxlaw-12356	1395	1	the	the	DET
taxlaw-12356	1395	2	path	path	NOUN
taxlaw-12356	1395	3	for	for	ADP
taxlaw-12356	1395	4	financial	financial	ADJ
taxlaw-12356	1395	5	aid	aid	NOUN
taxlaw-12356	1395	6	to	to	ADP
taxlaw-12356	1395	7	private	private	ADJ
taxlaw-12356	1395	8	religious	religious	ADJ
taxlaw-12356	1395	9	schools	school	NOUN
taxlaw-12356	1395	10	has	have	AUX
taxlaw-12356	1395	11	been	be	AUX
taxlaw-12356	1395	12	a	a	DET
taxlaw-12356	1395	13	long	long	ADJ
taxlaw-12356	1395	14	and	and	CCONJ
taxlaw-12356	1395	15	crooked	crooked	ADJ
taxlaw-12356	1395	16	one	one	NUM
taxlaw-12356	1395	17	.	.	PUNCT
taxlaw-12356	1396	1	it	it	PRON
taxlaw-12356	1396	2	is	be	AUX
taxlaw-12356	1396	3	time	time	NOUN
taxlaw-12356	1396	4	to	to	PART
taxlaw-12356	1396	5	straighten	straighten	VERB
taxlaw-12356	1396	6	out	out	ADP
taxlaw-12356	1396	7	the	the	DET
taxlaw-12356	1396	8	sidewalk	sidewalk	NOUN
taxlaw-12356	1396	9	to	to	ADP
taxlaw-12356	1396	10	the	the	DET
taxlaw-12356	1396	11	front	front	ADJ
taxlaw-12356	1396	12	door	door	NOUN
taxlaw-12356	1396	13	of	of	ADP
taxlaw-12356	1396	14	private	private	ADJ
taxlaw-12356	1396	15	school	school	NOUN
taxlaw-12356	1396	16	aid	aid	NOUN
taxlaw-12356	1396	17	.	.	PUNCT