Bill > H0001

This bill establishes the Idaho Parental Choice Tax Credit, which provides financial support for parents and legal guardians who choose educational options outside of public schools. The tax credit allows parents to claim up to $9,500 per qualifying child (ages 5-18) for expenses related to non-public school education, including tuition, textbooks, curriculum materials, transportation, and other academic instruction costs. Qualifying expenses must be for children not enrolled in public schools, public charter schools, or public kindergartens, and the credits are refundable, meaning parents can receive the full credit amount even if it exceeds their tax liability. The program is capped at $250 million annually, with credits awarded on a first-come, first-served basis. The bill emphasizes parental choice in education and ensures that non-public schools accepting these funds are not subject to additional government oversight or required to change their practices. The tax credit will be available starting in the 2025 tax year, and parents must retain receipts and documentation to substantiate their claimed expenses. Importantly, the bill explicitly states that this program does not expand government control over parents, guardians, or schools.

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0001/