Bill
Bill > S1281
ID S1281
ID S1281Amends existing law to revise the total amount of tax credits available in the 2026 and 2027 tax years.
summary
Introduced
02/11/2026
02/11/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
RELATING TO THE IDAHO PARENTAL CHOICE TAX CREDIT; AMENDING SECTION 63-3029N, IDAHO CODE, TO REVISE A PROVISION REGARDING THE TOTAL AMOUNT OF TAX CREDITS AUTHORIZED FOR ALL TAXPAYERS; AND DECLARING AN EMERGENCY.
AI Summary
This bill amends existing Idaho law to adjust the total amount of tax credits available for the Idaho Parental Choice Tax Credit program in the 2026 and 2027 tax years, specifically reducing the cap to $48,000,000 in 2026 and $47,500,000 in 2027, before returning to $50,000,000 in subsequent years, with the program providing a refundable tax credit to parents for qualified educational expenses at nonpublic schools for eligible students, and an emergency clause is included to make these changes effective immediately upon passage.
Committee Categories
Budget and Finance, Justice
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Education Committee (Senate)
Last Action
Reported Printed; referred to Local Government & Taxation (on 02/12/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2026/legislation/S1281/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/S1281.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/S1281SOP.pdf |
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