Idaho Enacts First School Choice Program
Press Release: For Immediate Release
February 27, 2025
For more information or to schedule an interview, contact:
Chantal Lovell
Chantal@edchoice.org | 989-251-8388
Idaho Enacts First School Choice Program
Refundable Tax Credit Program Would Give Families Thousands for Educational Expenses
Today, Idaho Gov. Brad Little signed a refundable tax credit bill into law, establishing the state’s first school choice program. Like many others created in recent years across the country, this new program offers universal eligibility, continuing the growing trend to make school choice available to all students.
Families may receive a refundable tax credit of up to $5,000 for each student to cover a wide variety of educational expenses, including tuition and fees, textbooks, curriculum, transportation, and more. The application for reimbursement will open in January 2026, and eligible expenses from 2025 will be covered.
“The parent-driven revolution for educational freedom is stronger than ever, and today’s historic move by Idaho to pass its first school choice program is a powerful testament to this momentum,” said EdChoice President and CEO Robert Enlow. “Idaho policymakers have ensured that all families can participate in the program and use funds on a wide variety of expenses. In the future, they should look to ensure it is fully funded with a reliable, consistent revenue stream.”
“More and more states are embracing the reality that every child, regardless of their background, deserves the opportunity to thrive in an education that fits their needs. Idaho’s decision is another milestone in the growing movement toward universal school choice, and is a clear signal that parents are taking the lead in shaping the future of education across the country.”
Idaho is the fifth state to offer a refundable tax credit to families, and the nation’s 34th state to offer some type of private school choice program. It is the 15th to afford educational freedom to all students. It is the second state this year, following Tennessee, to create a new school choice program.
While all students are eligible to participate, if more than $50 million in valid, qualifying expenses are claimed before the deadline, applicants whose families’ income is at or below 300% of the federal poverty line will be prioritized. In future years, parents who received credit in the previous year will receive priority, followed by those whose income is at or below 300% of the federal poverty line. Families with income limitations may also apply for an advanced payment to cover expenses.
Refundable tax credit programs allow parents to receive state income tax relief for approved educational expenses. If the credit exceeds the tax imposed by the government, the excess amount is refunded to the taxpayer (the parents), similar to how the Child Tax Credit or Earned Income Tax Credit works.
To speak with Robert Enlow or an EdChoice scholar about the Idaho program, educational choice trends and legislation, or existing programs across the country, contact Chantal Fennell at Chantal@edchoice.org, or 989-251-8388.
EdChoice is a nonprofit, nonpartisan organization working to empower every family to choose the learning environment that fits their children’s needs best. Learn more at edchoice.org.
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