Perry James McGuire , Smith, Gambrell & Russell, LLP, 1230 Peachtree Street, NE, Suite 3100, Atlanta, Georgia 30309-3592, Ilya Shapiro , Cato Institute, 1000 Massachusetts Avenue, NW, Washington, DC 20001, James Patrick Kelly, III , James P. Kelly, III, P.C., Five Concourse Parkway, Suite 200, Atlanta, Georgia 30328, Harry W. MacDougald , Caldwell, Propst & Deloach, LLP, Two Ravinia Drive, Suite 1600, Atlanta, Georgia 30346, James Darren Summerville , Mecca Shali Anderson , The Summerville Firm, LLC, 400 Colony Square, Suite 2000, 1201 Peachtree Street, NE, Atlanta, Georgia 30361, Steven C. Shockley , Russell Menyhart , Taft Stettinius & Hollister LLP, One Indiana Square, Suite 3500, Indiana, Indiana 46204, Jay Wall Wall , Law Office of Jay G. Wall, LLC, 1190 Buckhead Crossing, Suite D, Woodstock, Georgia 30189, for Amicus Appellee in S17A0177.
Frank B. Strickland , John J. Park, Jr. , Strickland Brockington Lewis LLP, Midtown Proscenium, Suite 2200, 1170 Peachtree St., N.E., Atlanta, Georgia 30309-7200, Timothy D. Keller , Institute for Justice, 398 South Mill Avenue, Suite 301, Tempe, Arizona 85281, Erica J. Smith , Institute for Justice, 901 N. Glebe Road, Suite 900, Arlington, Virginia 22203, for Other Party in S17A0177.
Frank B. Strickland , John J. Park, Jr. , Strickland Brockington Lewis LLP, Midtown Proscenium, Suite 2200, 1170 Peachtree St., N.E., Atlanta, Georgia 30309-7200, Timothy D. Keller , Institute for Justice, 398 South Mill Avenue, Suite 301, Tempe, Arizona 85281, Erica J. Smith , Institute for Justice, 901 N. Glebe Road, Suite 900, Arlington, Virginia 22203, for Other Party in S17X0178.
Benham, Justice.
These appeals arise out of a complaint filed by four Georgia taxpayers in which they challenge the constitutionality of Georgia's Qualified Education Tax Credit, Ga. L. 2008, p. 1108, as amended ("HB 1133" or the "Bill").1 The complaint named as defendants the Georgia Department of Revenue and Douglas...
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