House committee advances parental choice tax credit after close 8-7 vote

BOISE, Idaho — The House Revenue and Taxation Committee voted 8-7 on Feb. 5 to send House Bill 93 to the full House with a due-pass recommendation. The bill would create a refundable parental choice tax credit capped at $50 million, allow eligible parents to claim up to $5,000 per student (up to $7,500 for students with disabilities), and prioritize families with incomes at or below 300% of the federal poverty level.

Senator Lori Den Hartog, one of the bill’s sponsors, told the committee the proposal is “about school choice and school choice first and foremost is about kids and families.” She said the program is meant to be additive to Idaho’s current mix of public, charter and private options and would be first-come, first-served if demand exceeds the annual cap. Den Hartog also said her family would not apply for the credit if the bill becomes law.

Why it matters: supporters say the bill expands educational options, especially for families who report existing options do not meet their children’s needs; opponents say it diverts public resources, creates enforcement and oversight challenges, and risks weakening rural districts that lack private-school options.

What the bill would do: House Bill 93 would allow a refundable credit for qualifying academic expenses — including K–12 tuition at nonpublic schools, tutoring, nationally standardized tests and certain transportation costs — with the total program capped at $50 million per…