Idaho House passes parental choice tax-credit bill after multi-hour floor debate

The Idaho House of Representatives passed House Bill 93 on Feb. 7, 2025, a parental-choice tax-credit measure that would create a refundable tax credit — capped at $50 million annually — to reimburse qualified K–12 expenses for eligible Idaho students. The bill sets a maximum credit of up to $5,000 per child and up to $7,500 for a child with a disability and gives priority to applicants at or below 300% of the federal poverty level.

Sponsor Representative (District 32) described the bill to the chamber as a way to expand educational options without reducing public school funding: "The short version of this bill ... beginning in the 2025 tax year, parents [can receive] a credit of up to $5,000 per child, $7,500 for a child with a disability," she said, and emphasized the bill includes a $50,000,000 cap and reporting requirements for the Idaho Tax Commission.

Supporters argued the bill expands parental choice for families who cannot otherwise afford private school, micro‑schools or tutoring and that competition can improve outcomes in public schools. Representative (District 19) said the measure would give parents who lack financial flexibility a new option:…