(1) the state system of public education as established and maintained under the state constitution shall be open to all children of the state;

(2) students with disabilities have special needs that merit educational alternatives which will allow students to learn in an appropriate setting and manner;

(3) those needs may include teachers trained in special teaching methods, small class sizes, and special materials, equipment, and classroom environments;

(4) parents are best equipped to make decisions for their children, including the educational setting that will best serve the interests and educational needs of their children;

(5) the establishment of this scholarship program is justified on the basis of funding the special needs of students with disabilities as with other programs similarly funded by the state for people with disabilities;

(6) children, parents, and families are the primary beneficiaries of the scholarship program authorized in this part and any benefit to private schools, sectarian or otherwise, is purely incidental;

(7) the scholarship program authorized in this part is: (a) enacted for the valid secular purpose of tailoring a student's education to that student's specific needs; (b) neutral with respect to religion; (c) provides limited assistance to citizens who are then able to direct their resources to religious and secular schools solely as a result of their genuine and independent private choices; and (d) in accordance with the best interests of the taxpayers and citizens of the state to encourage educational opportunities; and

(a) enacted for the valid secular purpose of tailoring a student's education to that student's specific needs;

(b) neutral with respect to religion;

(c) provides limited assistance to citizens who are then able to direct their resources to religious and secular schools solely as a result of their genuine and independent private choices; and

(d) in accordance with the best interests of the taxpayers and citizens of the state to encourage educational opportunities; and

(8) nothing in this part shall be construed as a basis for granting vouchers or tuition tax credits for any other students, with or without disabilities.