Just weeks after the Idaho Legislature wrapped up the 2025 session, a major educational funding shift began. On Feb. 27, Idaho Gov. Brad Little signed the Parental Choice Tax Credit into law. According to a press release on Feb. 27, House Bill 93 is the first step towards supplementing private school tuition in Idaho and broadening educational opportunities among Idaho families.
The Parental Choice Tax Credit is responsible for $50 million in its program, which funds private and homeschooled students. To be eligible for this program, a family must earn less than 300% of the federal poverty level, or the family must have a student with special needs. The bill covers tax credits of $5,000 to $7,500 yearly, according to House Bill 93 Documents. For most students, the ages eligible are 5 to 18, while students with special needs continue with benefits up to age 21. Tax credits begin in 2025, according to the House Bill 93 Documents.
House Bill 93 leaves questions, such as whether this will shift priorities away from public schools. Before the bill’s implementation, Gov. Little released this statement on Jan. 8: “Adequately funding public schools is our constitutional and moral obligation, and we will not abandon that obligation.” He added, “This legislation expands opportunities for families while ensuring public schools remain strong.”
Little also mentioned a report called the FY 2023 Budget Activity Summary, showcasing that teacher compensation is up by $4,000, reduced out-of-pocket insurance costs for teachers, a $47 million literacy program, and a 12.5% total general across-the-board funding boost for the 2023-2024 budget year. “We are making historic investments in public education,” Little stated at a news conference on Jan. 8.
Although Little made these statements and reports, the realities facing Idaho’s public schools are unclear. In Mar. 1 interview with IdahoEdNews, Rep. Steve Berch said, “ The concern is that public schools will inevitably lose funding over time as more resources are diverted to private institutions.”
House Bill 93 has also brought controversy surrounding the legislative process, especially with pressure from school choice advocates pushing the bill through. “It moved through the legislature at an alarming speed, leaving little room for thorough debate,” Sen. Janie Ward-Engelking said in a Mar. 5 interview with Idaho Public Television. Advocates like Wendy Horman and Lorie Den Hartog have heavily pushed for the bill. Horman expressed her enthusiasm in a PBS video aired in late February, stating that she was “beyond excited for the children and families whose lives will be blessed by this new opportunity.”
According to IdahoEdNews, endorsements from lawmakers and advocacy organizations promoted the bill through the legislative process even though a minority of residents supported it. “The public wasn’t given enough opportunity to weigh in,” writes Luke Mayville, Mar. 3, in an editorial to IdahoEdNews. He co-founded Reclaim Idaho, an organization advocating for more public school funding.
As Idaho passes the Parental Choice Tax Credit, the state supports a greater diversity of schooling choices. As a benefit for eligible families, the tax credit gives them an actual way of lessening private school costs while keeping support for public school investment. However, the long-term effects on Idaho’s public education system remain uncertain.
For more details, the full text of House Bill 93 is available here, the signage is here, and the video of Gov. Little’s remarks is on Facebook. Additional insights can be found in coverage by Idaho Public Television, Idaho Business Review, and the FY 2023 Budget Activity Summary. Viewers are also welcome to view PBS reports on the legislative process on YouTube.
