IDAHO FALLS — Parental Choice Tax Credit Now Open for Applications

As of January 1, Idaho’s Parental Choice Tax Credit bill is officially in effect, and families can now start applying.

Signed into law by Governor Brad Little in February 2025, HB93 allocates up to $50 million in state funding to assist families with “qualified non-public school expenses,” according to the Idaho Tax Commission. Eligible students between the ages of 5 and 18 in K-12 can receive as much as $5,000, while those aged 5 to 21 with disabilities may obtain up to $7,500.

The application window starts at 12:01 a.m. on Thursday and remains open until March 15. Senator Doug Ricks (R-Rexburg), who was instrumental in getting the bill passed, mentioned to EastIdahoNews.com that support will be allocated on a first-come, first-served basis. He strongly advises families to apply sooner rather than later.

“Competition exists among parents statewide. It’s wise to get your application in quickly,” Ricks remarked.

This marks the first instance of state funds being designated for private education through tax credits. Ricks noted that at least 30 other states have comparable school choice initiatives.

While all households can apply, priority will be given to those earning below 300% of the federal poverty line. Furthermore, applicants can opt for a one-time upfront tax credit payment during their initial year in the program.

To apply, parents should have submitted a 2024 Idaho tax return, even if there’s no liability. They also need to create a Taxpayer Access Point (TAP) account with the Idaho Tax Commission, which facilitates electronic tax payments.

It’s important to retain your receipts and any fees related to homeschool instruction, as these are part of the eligible expenses. A complete list is available on the State of Idaho’s My School Choice website.

According to the website, “If you pay in advance, it’s necessary to estimate your expected costs and keep receipts for the incurred expenses.”

The application requires government-issued ID for both the applicant and the child, along with banking details. Additionally, any necessary documents proving guardianship or disability must be included. Educational history for the child, including the last school attended (public or private), is also required.

Ricks indicated in an email, “If you meet the minimum criteria, your application is likely to be approved as long as funds are available.” He encouraged those above the 300% threshold to apply as well, noting uncertainty about how many applicants fall below that level.

For applicants who don’t secure funding this year, there will be another opportunity to apply in 2027.

For further details or to submit an application, check the How to Apply section on the State of Idaho’s My School Choice website.