Committee introduces Idaho Parental Choice tax credit bill after debate over fiscal notes and accountability

Representative Wendy Horman introduced RS 31974, the Idaho Parental Choice Tax Credit, to the House Revenue and Taxation Committee on Jan. 22, 2025. The measure would let parents claim a refundable state tax credit for qualifying educational expenses beginning with the 2025 tax year, capped at $50 million in total credits unless changed by a future Legislature.

The bill, as presented by Representative Wendy Horman of District 32 (Bonneville County), would allow a refundable credit of up to $5,000 per child and up to $7,500 for children with disabilities. An eligible student is defined in the draft as a full-time Idaho resident ages 5–18, and students with disabilities up to age 21. Qualified expenses listed in the draft include tuition and fees for nonpublic schools, tutoring, standardized test fees, AP exams and prep courses, textbooks and curricula, and specified transportation costs. Parents of foster children in qualified foster homes would also be eligible under the bill’s language.

Horman said the proposal is intended to expand educational options without reducing existing public-school funding. “Many of you know or are about to learn that the reason…