RS31015 / H0447

The Idaho Parental Choice Tax Credit legislation provides for a refundable tax credit up to $5,000 for a parent or guardian that incurs qualified education expenses for an eligible student. "Qualified expenses" include kindergarten through twelfth grade tuition and fees related to attending a nonpublic school, tutoring, taking assessments used to determine college admission, costs for textbooks, curriculum, and transportation costs for the purposes of receiving academic instruction. It also means a micro school or learning pod that provides academic instruction from a certified Idaho teacher.

The Idaho Parental Choice Grant portion of the legislation also calls for a grant of up to $5,000 that would allow lower income Idahoans to participate in the refundable tax credit. The grant program would be administered by the Idaho State Tax Commission.

Both, the refundable tax credit and grant limits increase up to $7,500 for special needs students that require ancillary personnel to assist in academic instruction.

The Idaho State Tax Commission has the ability to audit records, receipts and documents similar to all tax filings to ensure accountability. The Idaho State Tax Commission may refer suspected cases of fraud to the Attorney General for investigation and prosecution.

Bill Text

Statement of Purpose / Fiscal Note

Bill on Idaho Legislature site