An Alabama law gave tax breaks to families transferring their children to successful schools, discriminating against impoverished students in the state’s Black Belt region who were trapped in failing schools. The SPLC asked a federal court to permanently block the Alabama Accountability Act, saying the law violated the 14th Amendment’s Equal Protection Clause because it impermissibly created two classes of students assigned to failing schools – those who can escape them because of their parents’ income or where they live and those who cannot.