Committee introduces RS 32171 to create Idaho Education Opportunity Program, a school-choice funding mechanism for low-income families

Representative Lance Clow (District 25, Twin Falls) presented RS 32171, the Idaho Education Opportunity Program (IEOP), which would allow certain students to use a portion of state K‑12 funds in education opportunity accounts for private school tuition, tutoring, curriculum and other allowable expenses. "This is a bill that I would describe as a true, school choice program," Clow said.

Key parameters presented in the RS and by Clow's summary: eligible students must be prior public‑school students (grades 1–12) or kindergarten entrants; household adjusted gross income (AGI) cap is $75,000; the state portion of average per‑pupil distribution (estimated at $8,440 in the sponsor's figure) would be considered and 80% of that amount would follow the student into an education opportunity account while 20% (~$1,688) would remain with the resident district to hold the student's seat. Clow said the 80% figure would translate to roughly $6,700 per student on the sponsor's estimates and that special‑education students would be eligible for a higher share (the sponsor said the full ~$8,400 would follow special‑education students).

Clow described allowable uses (nationally normed assessment reporting to parents, curriculum, tutors — noting tutors may not be immediate family), rollover rules, and potential post‑secondary uses for remaining funds. He walked through a sponsor fiscal estimate: the program would likely serve an estimated 2,000 students switching from public schools, about 600 qualifying kindergarten students and up to 500 personalized education plans — roughly 3,100 students. Administrative costs at the State Department of Education were estimated to require two new staff (approximately $200,000 including benefits), third‑party account administration fees capped at 3.5%, an estimated $8.6 million in reduced income tax deductions for taxpayers (per sponsor estimate), and an approximate total fiscal impact of about $14 million in combined tax relief and program payouts per the sponsor’s preliminary calculation.

Representative Harris asked whether the estimated $200,000 for two staff included benefits; Clow said it did. Representatives questioned how homeschoolers and personalized education plans would be treated; Clow said families using the personalized plan would not be considered homeschoolers for the program and that tutors may not be immediate family. Representative Mendoza moved to introduce RS 32171; the committee approved introduction by voice vote. The RS will be printed and scheduled for a full hearing where fiscal details, administration, eligibility rules and taxpayer implications will be examined.