Idaho Parental Choice Tax Credit
Refundable Tax Credit in Idaho
About This Program
Idaho's first school choice program, signed into law February 27, 2025 (HB 93) and retroactive to January 1, 2025. Provides refundable tax credits of up to $5,000 per student ($7,500 for special needs students) for private school, microschool, learning pod, or homeschool expenses. Cap rises to 25,000 students in 2026 if 75% of scholarships are awarded in year one.
Eligibility Requirements
All Idaho residents age 18 or younger qualify (21 for students with disabilities). Priority given to families at or below 300% FPL when funding is limited. Beginning 2027, prior-year participants receive first priority, then income-eligible families. Upheld as constitutional by Idaho Supreme Court in February 2026.
Funding Details
Funding mechanism: Refundable tax credit; $50 million annual legislative appropriation
Approved Expenses
How to Apply
Apply through the My School Choice portal at myschoolchoice.idaho.gov. Idaho provides a refundable income tax credit for qualifying education expenses at private schools. Claim the credit when filing your Idaho state income tax return. Eligible expenses include tuition and fees at accredited private schools.
Other Programs in Idaho
Disclaimer: This tool provides estimates based on publicly available program data. Always verify eligibility directly with your state's program administrator. Program rules, funding amounts, and application deadlines may change.