BOISE, Idaho — Idaho’s conservative lawmakers fulfilled a long-standing campaign promise to allow school funding to “follow the student” when it enacted House Bill 93 in March. The bill is known as the Parental Choice Tax Credit and it passed with votes of 42-28 in the House and 20-15 in the Senate—the governor even added his signature, although that was not necessary as legislation becomes law after passing both chambers so long as the governor doesn’t veto it.
So what does this mean for parents?
Generally speaking, it is a voluntary program that allows parents to claim up to $5,000 per student each year as a refundable tax credit for any child not enrolled in a public school district or public charter school. If a student has special needs, the tax credit maximum goes to $7,500. The program is administered by the Idaho Tax Commission, not the education industry.
Here’s how it works.
The application process for the program begins January 15, 2026 and will be accessible through the Idaho State Tax Commission website.
Since the 2026 application will give parents the ability to claim the credit on their 2025 Idaho Tax Return, parents should begin to keep records of education related expenses accrued in 2025.
There is no approved vendor list, so parents are free to choose any private school, homeschooling cooperative, schooling curriculum, or education instruction that best fits the unique needs of their family.
The Idaho Tax Commission strongly encourages all parents to read House Bill 93 to fully understand the program.
Here are some local schooling options.
- Homeschooling—select the curriculum of your choice. Homeschool Idaho is one of several informational sources for homeschooling and includes a page that highlights Idaho’s homeschooling rights and laws. North Idaho Homeschool Resources is a private group on Facebook that supports Christian homeschooling families in Bonner, Boundary, and Northern Kootenai County. Hayden Homeschool Co-op is a private group on Facebook that focuses on outdoor adventures. A lot of families decide to participate in one or more community-based groups as part of their homeschooling activities and course work.
- Private Schools—NICHE, a national organization that “connects people to their future schools and neighborhoods” posted a list of the 2025 Best Private Schools in Kootenai County with direct links to a long list of options available to parents looking for a traditional school setting outside of public school.
- Cooperatives—there is a wide variety of options, depending on what you are looking for. Shepherd of the Hills in Rathdrum, ABCS Homeschool Cooperative, St. Michael the Archangel Co-op in Coeur d’Alene, INCH (Inland Northwest Christian Homeschoolers Co-op, Classical Conversations is a national group with several local chapters in North Idaho and the Spokane area.
House Bill 93, which was strongly opposed by the progressive Idaho Education Association, is being touted as a landmark conservative victory in Idaho and schooling options are expected to expand as the program launches and parents become more familiar with the process. Rep. Ron Mendive (R–Post Falls) recently told constituents the enactment of school choice was one of the primary reasons he become a legislator 12 years ago and he was pleased to see it come to fruition this year. In addition to enabling parents to reclaim control of their children’s education, lawmakers expect to see budget savings up to $8,000 per student each year that parents opt-out of enrollment in publicly funded district schools and charters.
