60] It remains to be seen whether these arbitrary powers are actually necessary to achieve any valid legislative purpose. (slaw.ca)
Two Illinois courts of appeals held that Illinois» tax credit for educational expenses is constitutional because it has a clearly secular legislative purpose of ensuring a well - educated citizenry and relieving public expense, has the primary effect of effectuating those purposes, and involves no more government entanglement with religion than many other state tax laws. (edchoice.org)
It consists of three prongs: The government's action must have a secular legislative purpose; The government's action must not have the primary effect of either advancing or inhibiting religion; The government's action must not result in an «excessive government entanglement» with religion. (religion.blogs.cnn.com)