Despite this, the wave of school choice-based reform has so far passed Idaho by. Legislation that would have created educational tax credits was considered in 2000, 2001 and 2005, but each time failed to pass. The bills—HB 686, HB 311 and HB 76 respectively—would have provided an income tax credit for any individual or corporation who donated money “directly to the parents or legal guardian … of a child who is being educated at the elementary or secondary level outside the public school system.” In 1998, the legislature also considered a resolution (HCR 39) to direct the legislative council to study scholarship tax credits, but the resolution was never approved.