Idaho Supreme Court Unanimously Upholds Parental Choice Tax Credit
In a unanimous decision, the Idaho Supreme Court has upheld the state’s new Parental Choice Tax Credit program, delivering a decisive victory for families seeking greater educational freedom.
EdChoice Legal Advocates (EdLA), in partnership with the Institute for Justice through the Partnership for Educational Choice, participated in the case by submitting an amicus brief in defense of the program. When the program was challenged last fall, the Partnership moved to intervene on behalf of three Idaho families who plan to use the tax credit to better meet their children’s educational needs. While the court did not grant intervention, it allowed the Partnership to file an amicus brief, ensuring that the perspectives of families and school choice advocates were before the justices.
The Idaho Parental Choice Tax Credit allows parents to receive refundable tax credits to help cover qualifying educational expenses, including private school tuition, tutoring, and other educational services. Opponents challenged the program as unconstitutional, arguing that it improperly expanded education beyond the state’s public school system.
In its brief, EdLA explained that the Idaho Constitution requires the state to maintain a system of public schools but does not prohibit lawmakers from adopting additional education policies that serve families.
EdLA also emphasized that the program supports parents directly, rather than funding schools or institutions, and preserves family autonomy over educational decisions.
By unanimously upholding the program, the Idaho Supreme Court affirmed that educational choice policies can coexist with a strong public education system and that families may not be excluded from accessing educational opportunities simply because they choose a different learning path.