As part of a comprehensive federal aid-to-education program, Congress included the following provisions as conditions for state receipt of federal funds: (1) Whenever textbooks are provided to students without charge, they must include no religious instruction and must be made available on the same terms to students in all public and private schools accredited by the state educational authority. (2) Salary supplements can be paid to teachers in public and private schools, up to 10 percent of existing salary schedules, where present compensation is less than the average salary for persons of comparable training and experience, provided that no such supplement is paid to any teacher who instructs in religious subjects. (3) Construction grants can be made toward the cost of physical plant at private colleges and universities, provided that no part of the grant is used for buildings in which instruction in religious subject matters is offered."Federal taxpayer Bates challenges the salary supplements for teachers in private schools where religious instruction is included in the curriculum. On the substantive constitutional issue, the most likely result is that the salary supplements will be
sustained, because the statute provides that no supplements will be made to teachers who are engaged in any religious instruction.  sustained, because to distinguish between private and public school teachers would violate the religious freedom clause of the First Amendment.  held unconstitutional, because some religions would benefit disproportionately.  held unconstitutional, because the policing of the restriction would amount to an excessive entanglement with religion.