The Idaho State Tax Commission published a webpage Wednesday answering frequent questions about the state’s anticipated Parental Choice Tax Credit.
The FAQ is a first look at the new program’s rollout from the agency administering it.
Created by House Bill 93, the refundable tax credit offers non-public school families up to $5,000 per student for eligible education expenses. Students with special needs are eligible for up to $7,500.
Most Republicans in the Legislature supported HB 93, which created Idaho’s first state subsidy for private school tuition. And Gov. Brad Little, a Republican, signed it into law.
Expenses incurred during the current tax year — Jan. 1, 2025, to Dec. 31, 2025 — are eligible for refunds.
Parents who “want to be ready to apply” should check out the new webpage before applications open Jan. 15, a Tax Commission spokesperson said in a news release Wednesday.
Read the FAQ here.
Tax Commission explains eligibility, application process
The FAQ explains what type of expenses are covered and which schools qualify as “non-public” under the program.
Expenses can include tuition or fees paid for attending a non-public school along with tutoring, textbooks, curricula and transportation costs. Applicants “will need to produce receipts,” the FAQ says.
Non-public schools include private schools, microschools and learning pods where instruction is offered in-person or online and tuition is required.
Home-school instruction provided by a parent isn’t a qualified expense, the FAQ says. Students who attend public virtual schools, like Idaho Home Learning Academy or the Idaho Virtual Academy, also don’t qualify.
Applicants must register for the Tax Commission’s Taxpayer Access Point (TAP) before applying. “We suggest you register for a TAP account now, so you’ll be ready to fill out your application online in January,” the FAQ says.
The Tax Commission will accept applications from Jan. 15, 2026, through March 15, 2026. Priority will go to applicants whose total adjusted income doesn’t exceed 300% of the federal poverty level. Applicants who exceed the income limit will be placed on a wait list until the priority applications are processed.
“Please remember this is a first-come, first-served program, so we recommend you apply as soon as possible,” the FAQ says.
What about advance payments?
The FAQ leaves one major question unanswered: It doesn’t mention advance payments allowed by HB 93.
Families at or below the 300% poverty threshold can ask for a one-time advance payment, rather than waiting for a refundable tax credit in 2026, according to the bill. This would cover tuition for the fall semester, which could be particularly useful for families who couldn’t afford private school without the state subsidy.
Renee Eymann, spokeswoman for the Tax Commission, said Wednesday that the commission is still “working out the details for the advance payment.”
“As soon as we have more information, I’ll share it with you,” Eymann said by email. “Please note that these are just the first FAQs about the program. More will follow.”
