Ps challenged a provision of the Arizona Tax Code that allows Arizona taxpayers to obtain dollar-for-dollar tax credits of up to $500 per person and $1,000 per married couple for contributions to STOs. In an earlier lawsuit filed in state court, Ps claimed violations of both the United States Constitution and the Arizona Constitution. The Arizona Supreme Court rejected the taxpayers' claims on the merits. Ps then filed in federal court for violations of the Establishment Clause of the First Amendment, as incorporated against the States by the Fourteenth Amendment. Ps alleged that the state law allows STOs 'to use State income-tax revenues to pay tuition for students at religious schools,' some of which 'discriminate on the basis of religion in selecting students.' The District Court dismissed the suit as jurisdictionally barred by the Tax Injunction Act, 28 U.S.C. § 1341. The Court of Appeals reversed. This Court agreed with the Court of Appeals and affirmed. On remand, the Arizona Christian School Tuition Organization and other interested parties intervened. The District Court again dismissed for a failure to state a claim. The Court of Appeals reversed. It held that respondents had standing under Flast v. Cohen. It ruled that Ps had stated a claim for violation of the Establishment Clause of the First Amendment. The Supreme Court granted certiorari.

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