TAXATION – Amends, repeals, and adds to existing law to repeal and replace the Idaho Parental Choice Tax Credit and the Idaho Parental Choice Tax Credit Advance Payment Fund.

Summary

The bill establishes a new Idaho Parental Choice Tax Credit that refunds up to $5,000 per child for tuition, tutoring, assessments, textbooks, and transportation at private schools, microschools, or learning pods. It applies to Idaho‑resident students ages 5‑18 (or up to 21 for disabled students) and gives priority to low‑income families. The credit can be claimed annually or taken as a one‑time advance payment.

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