The Idaho House debated for two hours and 20 minutes Friday before passing a bill that would create a $50 million refundable tax credit program for private school and home-school expenses.
Thirty-one House members weighed in on House Bill 93 during a debate that was heated at times and meandering at others. It covered most, if not all, of the well-trodden arguments for and against subsidizing private education — expanding education choices outside traditional public schools while ensuring sufficient oversight of and access to taxpayer-funded schooling.
The bill would create a refundable tax credit offering private school and home-school students up to $5,000 for tuition, tutoring, standardized test fees, curriculum, books, transportation and other education expenses. Students with special needs would qualify for up to $7,500. The credits would be capped at $50 million annually.
“This bill sends money to families to make choices for their children where they believe they will experience the best learning environment,” said co-sponsor Rep. Wendy Horman, R-Idaho Falls. “If I thought for one minute that this bill would harm public schools or children, I would not be standing here with it.”

Ultimately, the bill passed by a 42-28 vote — 19 Republicans joined nine House Democrats in opposition. The margin was five votes short of a veto-proof majority, meaning Gov. Brad Little could have the final say. But first, the Senate will have an opportunity to consider the House bill along with a competing private school choice bill that could come up for a vote next week.
House Republicans who supported the proposal argued that taxpayers should be able to spend public funds on schools that best fit their child’s needs, including options outside the traditional public system.
Rep. John Vander Woude said he’s “tired” of the arguments against private school choice, including that private schools aren’t accessible to children with disabilities and only out-of-state lobbyists are pushing for school choice reforms. Vander Woude, R-Nampa, said his children went to private school, and so does his granddaughter with special needs, who will soon graduate high school. But he still pays into the public system.
“I paid every tax dollar for all the other kids’ education,” Vander Woude said. “Why can’t I get some of (those) tax dollars back? Why can’t I direct how my tax dollars get spent?”

Other supporters called for state spending on alternatives to what they consider a failing public school system. Rep. Joe Alfieri pointed to lackluster test scores in public schools.
“We have to take a step back and ask ourselves, ‘Why are we here discussing this?’ and I think the answer is fairly obvious,” said Alfieri, R-Coeur d’Alene. “There is a lot of dissatisfaction with the public education system.”
But much of Friday’s debate was a back-and-forth over what critics considered flaws in the bill, including a potential for fraud and concerns about whether the Idaho State Tax Commission has the capacity to administer the program. Other critics focused on a lack of strings attached to the public funding, including measurements for student success as well as teacher certification or background checks.

Rep. Marco Erickson, a program director for a youth leadership nonprofit, recalled denying applicants after crimes against children appeared in background checks. Erickson said he is asked to undergo a background check almost every year to ensure he can work with children.
“I’m a huge fan of background checks,” said Erickson, R-Idaho Falls. “When there’s no provision in there that even allows for that, it bothers me a lot.”

Horman countered that private schools have existing vetting policies for educators, and this bill wouldn’t “interrupt” them. “We all want to keep our kids safe, and a teacher certification is no guarantee that an adult will not behave badly.”
Democrats, meanwhile, pointed to restrictive private school admissions policies and a lack of academic standards attached to the state funds. The bill would require that schools benefiting from tax credits teach math, science, English and social studies. Additionally, they would either have to be accredited or must maintain a portfolio demonstrating learning growth in the four required subjects.
House Minority Leader Ilana Rubel distributed a chart showing the difference in academic, safety and accessibility requirements for public schools compared to what’s proposed for private schools receiving tax dollars. The public school side had a slew of requirements, while the private school side had just two sentences requiring teaching in four subjects with “no amounts, standards or reporting specified.”
“There’s no testing or results reporting under this bill,” said Rubel, D-Boise. “We will be sending some money into a black hole. We will have no idea if the kids who get this money are doing better or worse.”
But the lack of rules and regulations proposed for private schools is a feature, not a bug, the bill’s co-sponsors argued.

“We talk about it not being the same as what’s in the public school system … well, good,” said House Majority Leader Jason Monks, R-Meridian. “That’s OK. This is something different. If we’re trying something different, you don’t repeat what you’ve already done.”
Friday’s debate follows an equally contentious committee meeting Wednesday. The bill narrowly cleared the House Revenue and Taxation Committee. The committee approved HB 93 by just one vote.
Most public testimony opposed the bill. Superintendents for the Catholic Diocese of Boise, which operates 16 private schools across the state, and Cole Valley Christian Schools, Idaho’s largest private school, testified in support.
HB 93 is one of three private school choice bills moving through the Statehouse. The other two are:
- Senate Bill 1025, which would expand the Empowering Parents grant program and add private school tuition as an eligible expense. This bill is awaiting a vote in the full Senate.
- House Bill 164, which would create education savings accounts for public school students transferring to private school. It would also create an income tax deduction equal to the amount of tuition. This bill is awaiting a House Education Committee hearing.
