A state appeals court dealt a blow to Florida's landmark voucher program Monday, striking down the 1999 law that allows students from failing schools to attend private schools using taxpayer money.

In a 2-1 decision, the First District Court of Appeal ruled that the state's first and smallest voucher program violates the provision of the state Constitution that prohibits tax revenues from being used ''in aid'' of any religious institution.

Upholding a lower court ruling, the appeals court concluded that under the state's Opportunity Scholarship Program, ''there is no dispute that state funds are paid to sectarian schools.'' It immediately asked the Florida Supreme Court to review the case and usher in a final resolution to one of the most contentious issues of Gov. Jeb Bush's administration.

Until that review is complete, the 732 students estimated to be receiving vouchers under the state's Opportunity Scholarship Program this year will not be affected, state education officials said.

''The decision is a monumental win for taxpayers,'' said Ron Meyer, lead attorney for the teachers' unions and civil rights groups that challenged the law. ''We welcome the opportunity for Florida's highest court to put an end to this voucher scheme and halt the siphoning of taxpayer money from Florida's public schools to unaccountable voucher schools.''

Bush, who campaigned on the idea in 1998 and has made it a centerpiece of his education policy, was disappointed by the ruling and vowed to appeal it. The governor called the attack on the program an effort ''to deny predominantly poor and minority parents meaningful choices.''

Bush also echoed the words of the dissenting opinion, written by Judge Ricky Polston, and argued that if the Florida Supreme Court upholds the ruling, the future of other religious-based programs that receive state money could be jeopardized.

The majority opinion, written by Judge William Van Nortwick and supported by retired Judge Larry Smith, went to great lengths to explain why that argument is flawed. Van Nortwick recognized that while the purpose of the law is to improve the educational opportunities of children ''trapped in substandard schools,'' it is a clear violation of Florida's Constitution.

LETTER OF THE LAW

The state's Constitution states that ''no revenue . . . shall be taken from the public treasury directly of indirectly in aid of any church, sect or religious denomination or in aid of any sectarian institution.''

''Courts do not have the authority to ignore the clear language of the Constitution, even for a popular program with a worthy purpose,'' Van Nortwick wrote. ''If Floridians wish to remove or lessen the restrictions of the no-aid provision, they can do so by constitutional amendment.''

The dissent from Polston, the only Bush appointee on the panel that heard the case, said that if the Florida Supreme Court upholds the ruling, it could have a widespread impact on an array of state programs -- from Medicaid to subsidized child care to college scholarships -- that have historically permitted religious institutions to be reimbursed the same as nonreligious organizations when they provide state services.

Florida has one of the most expansive voucher laws in the nation, allowing an estimated 25,000 students to attend private schools using tax-supported dollars from three voucher programs. The state estimates that more than three-fourths of those students attend religious schools.

The Opportunity Scholarship Program began as part of Bush's A+ Plan for Education that grades schools and gives private school vouchers to children whose schools receive two yearly ''F'' grades within four years. There are 732 students registered to receive these vouchers this year, 447 of them in Miami-Dade. Of the total statewide, 385 attend religious schools.

PROGRAMS GROWING

The other two programs -- the McKay Scholarship program for disabled children and the Corporate Tax Credit program for poorer children -- were legislative initiatives and have ballooned in size since they began in 2001 and 2002. This year, 13,930 are expected to take McKay vouchers, according to state records, more than half of them at religious schools, and 11,552 are expected to accept corporate vouchers, according to education officials.

Florida's program has been rife with troubles. Chief Financial Officer Tom Gallagher has criticized the program for its lax accountability and vulnerability for abuse. A legislative attempt in the spring to impose tighter regulations on voucher schools died in the final days of the legislative session.

ONE OF THE FIRST

Archbishop Curley-Notre Dame High, a Catholic high school in Miami, was one of the first schools in the state to accept voucher students. Of the school's 460 students, Principal Patrick Sean Moffett said, a small number attend on voucher scholarships and are doing well.

''Many youngsters have experienced remarkable progress not predicted by the scores they brought into school,'' he said. ''They're well prepared, applying to colleges. They might not have done that on the track they were on before.''

He noted, however, that the private school is ''subsidizing the education of these youngsters significantly,'' but added that is part of the school's mission. ''These programs open the door for youngsters who could not have attended this school otherwise.''

Until this year, Broward County didn't have any schools with a double F grade, so no students were eligible for Opportunity Scholarships. The county's first double F school is the North Lauderdale Academy Charter High. School officials don't know how many -- if any -- students accepted the voucher.

State Rep. Frederica Wilson, a Democrat from Miami, criticized the governor and voucher advocates for pursuing an unconstitutional program while ''little children are caught in the crossfire.''

''The governor continues to fight to protect a program that has now twice been ruled unconstitutional in Florida's courts,'' Wilson said. She added that she hopes the Supreme Court ''ends the practice of enriching private and church schools at the expense of public schools and the schoolchildren in them.''

Herald staff writers Tina Cummings, Steve Henderson and Nikki Waller contributed to this report.