Idaho offering $50M in tax credits for private education, but you must apply quickly
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IDAHO FALLS – A bill implementing the Idaho Parental Choice Tax Credit went into effect on Jan. 1, and the application period is now open.
House Bill 93, which Gov. Brad Little signed into law in February 2025, provides families with up to $50 million in state funds to help pay for “eligible nonpublic school expenses,” according to the Idaho State Tax Commission. Students 5-18 years of age in K-12 education can receive up to $5,000, while students 5-21 years of age with a disability may receive up to $7,500.
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The application period opened on Thursday at 12:01 a.m. and will remain open through March 15. Sen. Doug Ricks, R-Rexburg, who helped pass the bill, tells EastIdahoNews.com the funds are available on a first-come, first-served basis. He’s encouraging people to apply as soon as possible.
“They are competing with parents in other parts of the state. It’s better to get your application in sooner rather than later,” says Ricks.
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This is the first time state funds have been allocated as a tax credit for private education. Ricks says at least 30 other states have a similar type of school choice program.
Although all families are welcome to apply, households with less than 300% of the federal poverty level will receive the highest priority. Applicants can opt to receive a one-time advance tax credit payment in their first year of participation in the program.
To apply, parents must have already filed their 2024 Idaho tax return — even if they have no tax liability. Applicants also need to have a Taxpayer Access Point (TAP) account through the Idaho State Tax Commission. If you pay your Idaho taxes online electronically, you have a TAP.
Keep your receipts and hold on to qualifying expenses for homeschool instruction. A list of qualifying expenses can be found here on Idaho’s My School Choice website.
“For the advance payment, you’ll need to estimate expected expenses and keep receipts of paid expenses,” the website says.
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A government-issued ID for applicants and their children is required to apply, as well as a bank account and routing information. Any other documentation needed to show proof of guardianship or disability, where applicable, is necessary. The application also requires the child’s prior educational history, including the name of the last public or nonpublic school attended and the date of enrollment.
“Once the minimum qualifications are met, the application is likely to be approved if funding is still available,” Ricks writes in an email to EastIdahoNews.com. “Even if your income is higher than the 300% poverty level, go ahead and apply to get in line. Who knows how many applicants will be below the 300% level.”
Applicants who don’t receive funding this year will have an opportunity to apply again in 2027.
To apply or learn more, visit the How to Apply section on Idaho’s My School Choice website.