Bill > H0934

This bill revises the Idaho Parental Choice Tax Credit, which provides a refundable tax credit to parents for qualified educational expenses for eligible students attending nonpublic schools, by expanding the definition of eligible students to include those with disabilities up to age 21, clarifying what constitutes "academic instruction" and "qualified expenses" such as tutoring and textbooks, allowing for advance payments of the credit for eligible families under certain income thresholds, and establishing a yearly application period with priority given to lower-income families and those who received the credit in prior years, while also repealing a section related to an advance payment fund and declaring an emergency for retroactive application to January 1, 2026.

Budget and Finance

Ways and Means Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0934/