Senate committee advances parental tax-credit bill for private-school expenses after hours of testimony

The Senate Local Government and Taxation Committee voted 6-3 to send House Bill 93, the "Idaho Parental Choice Tax Credit," to the full Senate with a due-pass recommendation after more than three hours of testimony and questions.

Sponsor Senator Lori Den Hartog, R-22, told the committee HB 93 would expand school-choice options for Idaho families and is ‘‘about kids and families, and it's not about the type of school or the type of system.’’ The bill would create a refundable tax credit, based on actual expenses, of up to $5,000 per student and up to $7,500 for a student with a qualifying disability. The program would be capped at $50 million in total credits for the state, with an application window opening Jan. 15, 2026 for expenses incurred in the 2025 tax year and a 60-day application period; families at or below 300% of the federal poverty level would receive priority and could elect a one-time advance payment subject to recapture rules.

The bill places primary administrative responsibility with the Idaho State Tax Commission, which Den Hartog said would create a new fund and publish cumulative amounts claimed and remaining…