Idaho has introduced the new Parental Choice Tax Credit program, which provides financial assistance to families to help cover the costs of nonpublic school education. Created by House Bill 93 and passed in February 2025, the program allocates almost $50 million in state funds to support K-12 students and students up to age 21 with a qualifying disability. This initiative is designed to give parents more options in their children’s education.
The program offers a tax credit of up to $5,000 for each eligible student, with a higher credit of up to $7,500 for students with a qualifying disability. A “nonpublic school” is defined to include private schools, microschools, or learning pods that charge tuition. The application process gives priority to families with a total adjusted income not exceeding 300% of the federal poverty level, with any remaining funds then being made available to higher-income families.
