TAXATION – Amends existing law to revise provisions regarding the Idaho Parental Choice Tax Credit.
Reported Signed by Governor on April 2, 2026 Session Law Chapter 302 Effective: Retroactive to 01/01/2026
Summary
The bill establishes a refundable credit of up to $5,000 per eligible student (up to $7,500 for students with disabilities) for qualified tuition, tutoring, assessments, textbooks, and transportation at private schools, microschools or learning pods. Parents must apply each year, meet income thresholds for priority, and complete a satisfaction survey to keep receiving the credit. An annual $50 million limit and reporting requirements are added, and the law takes effect retroactively to Jan. 1 2026.
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