Idaho Senate Passes House Bill 93 Establishing Parental Choice Tax Credit

Boise, Idaho – On Wednesday, February 19, 2025, the Idaho Senate successfully passed House Bill 93, creating the Idaho Parental Choice Tax Credit. This landmark legislation provides a refundable tax credit of up to $5,000 per eligible student for parents incurring qualified educational expenses, including tuition, tutoring, standardized test fees, textbooks, and transportation related to nonpublic K-12 education. 

The bill also offers a heightened tax credit of up to $7,500 for special needs students requiring additional support. Families with incomes below 300% of the federal poverty level are prioritized and may opt for a one-time advance payment in their first year of participation. The Idaho State Tax Commission will oversee the program, ensuring accountability through audits and annual reporting to the Idaho Legislature. Most importantly, parents themselves will increase accountability in education by determining what is best for their children. 

The Senate Republican Caucus holds true to its commitment to ensure parents have excellent options for their children’s unique educational needs while minimizing government intervention. By harnessing free-market forces, the tax credit will simultaneously lower the per-student taxpayer cost and open up limitless innovative education options to the students of Idaho. The bill advances the Caucus’ core priority of bolstering education freedom. 

“The Idaho Parental Choice Tax Credit not only alleviates the tax burden on Idaho families, but also ensures that all students, including those with special needs, have access to the resources that will best support them,” comments one of the bill's sponsors, Senator Lori Den Hartog. “We believe that parents should have the freedom to choose the best educational path for their individual children. This is a victory for parental rights and the future of education in Idaho.” 

The passage of House Bill 93 marks a pivotal milestone in Idaho education, reflecting the state's dedication to supporting greater educational choice and flexibility for Idaho families. 

Contact: 

Office of the Idaho Senate 

Phone: (208) 332-1000 

Email: info@idahosenate.gov