October Term 2024 · Docket 24-154
Can states limit religious unemployment tax exemptions?
Catholic Charities argues Wisconsin wrongly denied its tax exemption. The state claims the group failed to meet religious criteria.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
- — An official Court opinion was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Rassbach argued the lower court erred.
Gannon explained the federal tax framework.
Roth described the unemployment insurance system.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 27-33 — Transcript, file page 10, lines 27-33
- Official Supreme Court Transcript — file page 10, lines 7-15 — Transcript, file page 10, lines 7-15
- Official Supreme Court Transcript — file page 11, lines 31-7 — Transcript, file page 11, lines 31-7
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 12, lines 21-11 — Transcript, file page 12, lines 21-11
- Official Supreme Court Transcript — file page 15, lines 15-15 — Transcript, file page 15, lines 15-15
- Official Supreme Court Transcript — file page 15, lines 23-29 — Transcript, file page 15, lines 23-29
- Official Supreme Court Transcript — file page 15, lines 33-37 — Transcript, file page 15, lines 33-37
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 11-23 — Transcript, file page 5, lines 11-23
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 6, lines 47-51 — Transcript, file page 6, lines 47-51
- Official Supreme Court Transcript — file page 68, lines 15-33 — Transcript, file page 68, lines 15-33
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 7, lines 23-45 — Transcript, file page 7, lines 23-45
- Official Supreme Court Transcript — file page 70, lines 19-1 — Transcript, file page 70, lines 19-1
- Official Supreme Court Transcript — file page 71, lines 21-23 — Transcript, file page 71, lines 21-23
- Official Supreme Court Transcript — file page 71, lines 27-9 — Transcript, file page 71, lines 27-9
- Official Supreme Court Transcript — file page 72, lines 13-33 — Transcript, file page 72, lines 13-33
- Official Supreme Court Transcript — file page 72, lines 43-49 — Transcript, file page 72, lines 43-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
- Official Supreme Court Transcript — file page 75, lines 29-35 — Transcript, file page 75, lines 29-35
- Official Supreme Court Transcript — file page 75, lines 43-49 — Transcript, file page 75, lines 43-49
- Official Supreme Court Transcript — file page 76, lines 23-31 — Transcript, file page 76, lines 23-31
- Official Supreme Court Transcript — file page 77, lines 13-27 — Transcript, file page 77, lines 13-27
- Official Supreme Court Transcript — file page 77, lines 53-23 — Transcript, file page 77, lines 53-23
- Official Supreme Court Transcript — file page 78, lines 33-35 — Transcript, file page 78, lines 33-35
- Official Supreme Court Transcript — file page 8, lines 21-37 — Transcript, file page 8, lines 21-37
- Official Supreme Court Transcript — file page 9, lines 13-21 — Transcript, file page 9, lines 13-21
- Official Supreme Court Transcript — file page 9, lines 39-53 — Transcript, file page 9, lines 39-53
A citizen's guide to the whole case
What this case is about
Catholic Charities seeks a full tax exemption. The state wants to deny it based on activity type.
Official sources for this section
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
How the case got here
The Supreme Court heard oral argument in this case on March 31, 2025.
Official sources for this section
- Official Supreme Court Transcript — file page 5, lines 11-23 — Transcript, file page 5, lines 11-23
- Official Supreme Court Transcript — file page 68, lines 15-33 — Transcript, file page 68, lines 15-33
What each side wants
Catholic Charities wants a full tax exemption.
The state wants to deny the exemption.
Official sources for this section
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
What each side says
Catholic Charities argues its work is religious.
The state argues the work is secular.
Official sources for this section
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
What the justices asked
Justice Thomas asked if states can limit exemptions.
Justice Kagan asked if any religious group qualifies.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 27-33 — Transcript, file page 10, lines 27-33
- Official Supreme Court Transcript — file page 10, lines 7-15 — Transcript, file page 10, lines 7-15
- Official Supreme Court Transcript — file page 11, lines 31-7 — Transcript, file page 11, lines 31-7
- Official Supreme Court Transcript — file page 12, lines 21-11 — Transcript, file page 12, lines 21-11
- Official Supreme Court Transcript — file page 15, lines 15-15 — Transcript, file page 15, lines 15-15
- Official Supreme Court Transcript — file page 15, lines 23-29 — Transcript, file page 15, lines 23-29
- Official Supreme Court Transcript — file page 15, lines 33-37 — Transcript, file page 15, lines 33-37
- Official Supreme Court Transcript — file page 6, lines 47-51 — Transcript, file page 6, lines 47-51
- Official Supreme Court Transcript — file page 68, lines 15-33 — Transcript, file page 68, lines 15-33
- Official Supreme Court Transcript — file page 7, lines 23-45 — Transcript, file page 7, lines 23-45
- Official Supreme Court Transcript — file page 70, lines 19-1 — Transcript, file page 70, lines 19-1
- Official Supreme Court Transcript — file page 71, lines 21-23 — Transcript, file page 71, lines 21-23
- Official Supreme Court Transcript — file page 71, lines 27-9 — Transcript, file page 71, lines 27-9
- Official Supreme Court Transcript — file page 72, lines 13-33 — Transcript, file page 72, lines 13-33
- Official Supreme Court Transcript — file page 72, lines 43-49 — Transcript, file page 72, lines 43-49
- Official Supreme Court Transcript — file page 75, lines 29-35 — Transcript, file page 75, lines 29-35
- Official Supreme Court Transcript — file page 75, lines 43-49 — Transcript, file page 75, lines 43-49
- Official Supreme Court Transcript — file page 76, lines 23-31 — Transcript, file page 76, lines 23-31
- Official Supreme Court Transcript — file page 77, lines 13-27 — Transcript, file page 77, lines 13-27
- Official Supreme Court Transcript — file page 77, lines 53-23 — Transcript, file page 77, lines 53-23
- Official Supreme Court Transcript — file page 78, lines 33-35 — Transcript, file page 78, lines 33-35
- Official Supreme Court Transcript — file page 8, lines 21-37 — Transcript, file page 8, lines 21-37
- Official Supreme Court Transcript — file page 9, lines 13-21 — Transcript, file page 9, lines 13-21
- Official Supreme Court Transcript — file page 9, lines 39-53 — Transcript, file page 9, lines 39-53
Why it matters
This case defines the scope of religious tax benefits. It affects how states treat religious organizations.
Official sources for this section
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 27-33 — Transcript, file page 10, lines 27-33
- Official Supreme Court Transcript — file page 10, lines 7-15 — Transcript, file page 10, lines 7-15
- Official Supreme Court Transcript — file page 11, lines 31-7 — Transcript, file page 11, lines 31-7
- Official Supreme Court Transcript — file page 12, lines 21-11 — Transcript, file page 12, lines 21-11
- Official Supreme Court Transcript — file page 15, lines 15-15 — Transcript, file page 15, lines 15-15
- Official Supreme Court Transcript — file page 15, lines 23-29 — Transcript, file page 15, lines 23-29
- Official Supreme Court Transcript — file page 15, lines 33-37 — Transcript, file page 15, lines 33-37
- Official Supreme Court Transcript — file page 5, lines 11-23 — Transcript, file page 5, lines 11-23
- Official Supreme Court Transcript — file page 6, lines 47-51 — Transcript, file page 6, lines 47-51
- Official Supreme Court Transcript — file page 68, lines 15-33 — Transcript, file page 68, lines 15-33
- Official Supreme Court Transcript — file page 7, lines 23-45 — Transcript, file page 7, lines 23-45
- Official Supreme Court Transcript — file page 70, lines 19-1 — Transcript, file page 70, lines 19-1
- Official Supreme Court Transcript — file page 71, lines 21-23 — Transcript, file page 71, lines 21-23
- Official Supreme Court Transcript — file page 71, lines 27-9 — Transcript, file page 71, lines 27-9
- Official Supreme Court Transcript — file page 72, lines 13-33 — Transcript, file page 72, lines 13-33
- Official Supreme Court Transcript — file page 72, lines 43-49 — Transcript, file page 72, lines 43-49
- Official Supreme Court Transcript — file page 75, lines 29-35 — Transcript, file page 75, lines 29-35
- Official Supreme Court Transcript — file page 75, lines 43-49 — Transcript, file page 75, lines 43-49
- Official Supreme Court Transcript — file page 76, lines 23-31 — Transcript, file page 76, lines 23-31
- Official Supreme Court Transcript — file page 77, lines 13-27 — Transcript, file page 77, lines 13-27
- Official Supreme Court Transcript — file page 77, lines 53-23 — Transcript, file page 77, lines 53-23
- Official Supreme Court Transcript — file page 78, lines 33-35 — Transcript, file page 78, lines 33-35
- Official Supreme Court Transcript — file page 8, lines 21-37 — Transcript, file page 8, lines 21-37
- Official Supreme Court Transcript — file page 9, lines 13-21 — Transcript, file page 9, lines 13-21
- Official Supreme Court Transcript — file page 9, lines 39-53 — Transcript, file page 9, lines 39-53
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Verified official opinions and orders
Title and summary sources
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
- Official Supreme Court Transcript — file page 118, lines 27-25 — Transcript, file page 118, lines 27-25
- Official Supreme Court Transcript — file page 46, lines 27-35 — Transcript, file page 46, lines 27-35
- Official Supreme Court Transcript — file page 5, lines 25-45 — Transcript, file page 5, lines 25-45
- Official Supreme Court Transcript — file page 69, lines 35-49 — Transcript, file page 69, lines 35-49
- Official Supreme Court Transcript — file page 73, lines 27-27 — Transcript, file page 73, lines 27-27
Revision history
- Revision 1 · Post Opinion ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Post Opinion ·
Correction: Migrated to the dated official Court activity contract without model use.