COMMONWEALTH EX REL. CAMERON v. JOHNSON

2021-SC-0518-TG (2021-CA-1320) 2021-CA-1323) 2021-SC-0519-TG 2021-SC-0520-TG 2021-SC-0522-TG.

658 S.W.3d 25 (2022)

COMMONWEALTH of Kentucky EX REL. Attorney General Daniel CAMERON, Appellant v. Holly M. JOHNSON, in Her Official Capacity as Secretary of the Finance and Administration Cabinet; Akia McNeary; Chris Rasheed, on Behalf of Himself and His Minor Child; Council for Better Education, Inc.; Frankfort Independent School Board; Katherine Walker-Payne, on Behalf of Herself and Her Minor Children; Michelle Grimes Jones, on Behalf of Herself and Her Minor Children; Nancy Deaton; the Board of Education of the Augusta Independent School District; the Board of Education of the Bowling Green Independent School District; the Board of Education of the Corbin Independent School District; the Board of Education of the Paintsville Independent School District; the Board of Education of the Pineville Independent School District; the Board of Education of the Raceland Worthington Independent School District; Thomas B. Miller, in His Official Capacity as Commissioner of the Kentucky Department of Revenue; and Warren County School Board, Appellees. Council for Better Education, Inc.; Frankfort Independent School Board; and Warren County School Board, Appellants v. Holly M. Johnson, in Her Official Capacity as Secretary of the Finance and Administration Cabinet; Akia McNeary; Chris Rasheed, on Behalf of Himself and His Minor Child; Commonwealth of Kentucky ex rel. Attorney General Daniel Cameron; Katherine Walker-Payne, on Behalf of Herself and Her Minor Children; Michelle Grimes Jones, on Behalf of Herself and Her Minor Children; Nancy Deaton; and Thomas B. Miller, in His Official Capacity as Commissioner of the Kentucky Department of Revenue, Appellees. Michelle Grimes Jones, on Behalf of Herself and Her Minor Children; Chris Rasheed, on Behalf of Himself and His Minor Child; and Katherine Walker-Payne, on Behalf of Herself and Her Minor Children, Appellants v. Holly M. Johnson, in Her Official Capacity as Secretary of the Finance and Administration Cabinet; Akia McNeary; Commonwealth of Kentucky ex rel. Attorney General Daniel Cameron; Council for Better Education, Inc.; Frankfort Independent School Board; Nancy Deaton; Thomas B. Miller, in His Official Capacity as Commissioner of the Kentucky Department of Revenue; and Warren County School Board, Appellees. Akia McNeary and Nancy Deaton, Appellants v. Council for Better Education, Inc.; Chris Rasheed, on Behalf of Himself and His Minor Child; Commonwealth of Kentucky ex rel. Attorney General Daniel Cameron; Frankfort Independent School Board; Holly M. Johnson, in Her Official Capacity as Secretary of the Finance and Administration Cabinet; Katherine Walker-Payne, on Behalf of Herself and Her Minor Children; Michelle Grimes Jones, on Behalf of Herself and Her Minor Children; Thomas B. Miller, in His Official Capacity as Commissioner of the Kentucky Department of Revenue; and Warren County School Board, Appellees.

Supreme Court of Kentucky.

December 15, 2022.


Attorney(s) appearing for the Case

COUNSEL FOR COMMONWEALTH OF KENTUCKY EX REL. ATTORNEY GENERAL DANIEL CAMERON: Matthew F. Kuhn , Alexander Y. Magera , Office of the Solicitor General.

COUNSEL FOR HOLLY M. JOHNSON, IN HER OFFICIAL CAPACITY AS SECRETARY OF THE FINANCE AND ADMINISTRATION CABINET; AND THOMAS B. MILLER, IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF THE KENTUCKY DEPARTMENT OF REVENUE: Brian C. Thomas , William Robert Long, Jr. , Frankfort, Finance & Administration Cabinet, Bethany Atkins Rice , Office of Legal Services for Revenue, Cabinet.

COUNSEL FOR COUNCIL FOR BETTER EDUCATION, INC.; FRANKFORT INDEPENDENT SCHOOL BOARD; AND WARREN COUNTY SCHOOL BOARD: Byron E. Leet , Virginia Hamilton Snell , Sean Gregory Williamson , Mitzi D. Wyrick , Wyatt Tarrant & Combs, LLP, Louisville.

COUNSEL FOR NANCY DEATON AND AKIA McNEARY: Matthew Daniel Doane , Doane & Elliott, P.S.C., Joshua A. House , Benjamin A. Field , Michael Bindas , Institute for Justice.

COUNSEL FOR MICHELLE GRIMES JONES, ON BEHALF OF HERSELF AND HER MINOR CHILDREN; CHRIS RASHEED, ON BEHALF OF HIMSELF AND HIS MINOR CHILD; AND KATHERINE WALKER-PAYNE, ON BEHALF OF HERSELF AND HER MINOR CHILDREN: Jeffrey S. Walther , Lexington, John K. Wood , Walther, Gay & Mack, PLC, Kristen Hollar , Alice O'Brien , National Education Association.

COUNSEL FOR THE BOARD OF EDUCATION OF THE AUGUSTA INDEPENDENT SCHOOL DISTRICT; THE BOARD OF EDUCATION OF THE BOWLING GREEN INDEPENDENT SCHOOL DISTRICT; THE BOARD OF EDUCATION OF THE CORBIN INDEPENDENT SCHOOL DISTRICT; THE BOARD OF EDUCATION OF THE PAINTSVILLE INDEPENDENT SCHOOL DISTRICT; THE BOARD OF EDUCATION OF THE PINEVILLE INDEPENDENT SCHOOL DISTRICT; AND THE BOARD OF EDUCATION OF THE RACELAND WORTHINGTON INDEPENDENT SCHOOL DISTRICT: Timothy Crawford , Corbin, Regina A. Jackson , Michael A. Owsley , Bowling Green, Lindsay Tate Ratliff Porter , English, Lucas, Priest & Owsley.

COUNSEL FOR AMICI CURIAE, AMERICAN FEDERATION OF TEACHERS; KENTUCKY CONFERENCE OF THE NAACP; PASTORS FOR CHILDREN; PASTORS FOR KENTUCKY CHILDREN; PUBLIC FUNDS PUBLIC SCHOOLS AND SOUTHERN EDUCATION FOUNDATION: Bethany A. Breetz , Stites & Harbison, PLLC, Louisville, Wendy Lecker , Jessica Levin , Education Law Center.

COUNSEL FOR AMICI CURIAE, JENNIFER BIRD-POLLAN; PETER ENRICH; KENTUCKY CENTER FOR ECONOMIC POLICY; AND DARIEN SHANSKE: Peter Enrich , Northeastern University School of Law, Pamela Thomas , Kentucky Center for Economic Policy.

COUNSEL FOR AMICUS CURIAE, THE BOARD OF EDUCATION OF FAYETTE COUNTY PUBLIC SCHOOLS: Joshua M. Salsburey , Lexington, Donald C. Morgan , Sturgill, Turner, Barker & Moloney, PLLC.

COUNSEL FOR AMICUS CURIAE EDCHOICE KENTUCKY: Philip D. Williamson , Taft Stettinius & Hollister LLP, John A. Meiser , Notre Dame Law School Religious Liberty Clinic.


In 2021 the Kentucky General Assembly passed House Bill (HB) 563,1 creating a structure by which Kentucky taxpayers who donate to account-granting organizations (AGOs) receive a nearly dollar-for-dollar tax credit against their income taxes. These AGOs allocate taxpayer contributions...

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