House Revenue and Taxation Committee introduces Idaho parental choice tax credit bill

The House Revenue and Taxation Committee voted to introduce RS 31974, the Idaho Parental Choice Tax Credit, after about an 18-minute discussion during its Jan. 22, 2025, meeting.

The bill, introduced by Representative Wendy Horman, would create a refundable tax credit beginning with the 2025 tax year that parents could claim for qualified education expenses up to $5,000 per child and up to $7,500 per child with disabilities. Representative Horman said the credit would be available to full-time Idaho resident students ages 5 to 18 and to students with disabilities through age 21.

Provisions and accountability Representative Wendy Horman (District 32, Bonneville County), the bill sponsor, said the credit could be used for nonpublic K–12 tuition and fees, tutoring, nationally standardized college-admissions tests and AP exams, prep courses, textbooks and curricula, and certain transportation costs. Horman said a credit could not be claimed for any semester in which…