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Committee introduces parental choice tax credit bill that names micro‑schools and learning pods
Summary
The Idaho House Revenue and Taxation Committee on Jan. 30 introduced RS 32,116, a draft parental choice tax credit that names micro‑schools and learning pods, adds accreditation or portfolio requirements and a parental survey, and expands the public‑enrollment exclusion to part‑time public students.
The Idaho House Revenue and Taxation Committee on Jan. 30, 2025, voted to introduce RS 32,116, a draft parental choice tax credit bill sponsored by Representative Wendy Horman of District 32 in Bonneville County.
The draft explicitly calls out nonpublic micro‑schools and learning pods, requires those programs to be accredited or to maintain a documented portfolio showing instruction in math, science, reading and history, removes an ambiguously worded “other educational materials” category, and requires participating parents to complete a satisfaction and engagement survey. The bill also expands an eligibility restriction that previously barred students enrolled full time in public school to now bar both full‑time and…
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