Idaho Parental Choice Tax Credit

All Idaho residents age 18 or younger are eligible, with eligibility extended to age 21 for students with disabilities requiring ancillary personnel. The program is funded by a continuous $50 million annual appropriation administered by the state tax commission. If qualifying expenses exceed the amount available, priority goes to applicants with a modified AGI at or below 300% of the FPL. Beginning in 2027, parents who received credit the prior year will receive priority, followed by those with modified AGI at or below 300% of the FPL. Parents may request a one-time advance payment of the credit for each eligible student, which must be issued within 60 days. This advance is only available to families with modified AGI at or below 300% of the FPL. 

Funding Mechanism: Legislative appropriation 

Universal Eligibility: ✅
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Parents may receive tax credit for out-of-pocket expenses related to certain qualifying expenses related to the education of their children. These expenses include tuition and fees for enrollment at a private school, a microschool, or a learning pod; tutoring; nationally standardized assessments; assessments used to determine college admission; industry-recognized certification exams; preparatory courses for standardized assessments; textbooks; curricula; and for transportation to a private school, microschool, or learning pod. For school tuition and fees to qualify for this program either the school must be accredited, or the parent must provide evidence of their student’s academic progress. The latter may include proof that the student is being instructed in English language arts, mathematics, science, and social studies.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Idaho Code Sec. 63–3029N, and 67–1230

(Last updated April 2026)