Bill > H0093

This bill establishes the Idaho Parental Choice Tax Credit, which allows parents to receive a refundable tax credit of up to $5,000 per eligible student (or $7,500 for students with disabilities) for qualified educational expenses such as non-public school tuition, tutoring, assessments, textbooks, and transportation costs. The credit is available for Idaho resident students aged 5-18 (or up to 21 for students with disabilities) and is particularly focused on helping parents with lower incomes, prioritizing those whose modified adjusted gross income does not exceed 300% of the federal poverty level. Parents can apply for the credit annually, with an initial application period of 60 days starting January 15th each year, and may also opt for a one-time advance payment. The total tax credits authorized are capped at $50 million annually, with credits distributed on a priority basis and first-come, first-served basis. To maintain eligibility, parents must complete an annual satisfaction and engagement survey about the non-public school, and the tax credit cannot be used for expenses related to public school education. The bill aims to support parental choice in education by providing financial assistance for alternative educational options while explicitly stating that the program does not give the government control over non-public schools.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0093/