Bill > H0731

This bill allows the state of Idaho to participate in a federal tax credit scholarship program, which is a program established by federal law (specifically section 70411 of Public Law 119-21) that encourages private donations to scholarships for students. To implement this, the Idaho State Department of Education will be responsible for annually submitting a list of approved scholarship organizations within Idaho to the U.S. Secretary of the Treasury and publishing this list online, certifying its authority to do so, accepting applications from scholarship organizations throughout the year, and meeting any other federal requirements to ensure Idaho's eligibility for the program, with the goal of participation beginning in tax year 2027. The bill also declares an emergency and sets an effective date of July 1, 2026.

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0731/