Senate committee advances parental-choice tax-credit bill after hours of public testimony

At a hearing of the Idaho Senate Local Government and Taxation Committee, members voted 6-3 to send House Bill 93, a proposal creating a refundable parental tax credit for K–12 nonpublic education expenses, to the full Senate with a due-pass recommendation. The committee heard roughly two hours of public testimony and questions before taking the vote.

The bill as presented by Senator Lori Den Hartog, District 22, would allow parents to claim a refundable tax credit based on documented K–12 education expenses up to $5,000 per eligible student and up to $7,500 for eligible students with disabilities. The measure would apply to Idaho residents ages 5–18 (5–21 for students with disabilities), establish a $50 million annual cap on total credits the tax commission may approve, and set an effective date of Jan. 1, 2025 for qualifying expenses. Applications would open Jan. 15, 2026 for expenses in the 2025 tax year and remain open for a 60-day window; the tax commission would notify applicants within 30 days and maintain a wait list if demand exceeds the cap.

Senator Den Hartog described the bill as a family-centered program, saying, "school choice first and foremost is about kids and families, and it's not about the type of school or the type of system." She explained the program structure places responsibility on…