Idaho Parental Choice Tax Credit
Idaho
Idaho provides a refundable tax credit of up to $5,000 per eligible student (and up to $7,500 per eligible student who has a disability) for qualifying expenses, including private school tuition and fees, tutoring, fees for standardized assessments, textbooks, and curricular materials. Students may begin benefitting from the program at the start of the 2025-2026 school year. Applications for reimbursement of qualifying expenses made in 2025 will be processed beginning in January, 2026.
Student Eligibility
All Idaho residents who are 18 or younger are eligible to participate. Students who have a disability that requires ancillary personnel, as defined in state law, are eligible through age 21. If more than$50 million in valid qualifying expenses are claimed before the annual deadline, the program will prioritize applicants whose modified adjusted gross income was at or below 300% of the federal poverty level on their most recent tax return. In 2027, priority will first be given to parents who received credit from this program during the previous year, followed by applicants whose modified adjusted gross income was at or below 300% of the federal poverty level. _(Last updated February 2025)_
Use of Funds
Parents may receive tax credit for out-of-pocket expenses related to certain qualifying expenses related to the education of their children. These expenses include tuition and fees for enrollment at a private school, a microschool, or a learning pod; tutoring; nationally standardized assessments; assessments used to determine college admission; industry-recognized certification exams; preparatory courses for standardized assessments; textbooks; curricula; and costs incurred for transportation to a private school, microschool, or learning pod. For school tuition and fees to qualify for this program, either the school must be accredited, or the parent must provide evidence of their student’s academic progress (which may include proof that the student is being instructed in English language arts, mathematics, science, and social studies). _(Last updated February 2025)_
Funding Amount & Source
This program is funded by a continuous appropriation of $50 million to a fund administered by the state tax commission. In their application form for this program, a parent may elect a one-time advance payment of the credit for each eligible student. The parent will receive this payment within 60 days. This advance payment is authorized solely for parents whose modified adjusted gross income is at or below 300% of the federal poverty level. _(Last updated February 2025)_
Legal History
There have been no legal challenges to this program. _(Last updated February 2025)_
Program Timeline
Program Enacted
Legislation passed to create the program
Program Launched
Program began accepting applications
Last Updated
February 2025