(UPDATED, 1 p.m. Wednesday, with comments from the governor’s office.)

Gov. Brad Little last week quietly opted in to a new federal education tax credit created by President Donald Trump’s One Big Beautiful Bill Act.

The $1,700 credit refunds taxpayer donations to nonprofit scholarship granting organizations (SGOs). The SGOs, in turn, offer scholarships to students — in public or private schools — to pay for education expenses, including tuition, supplies and tutoring.

The credit is one of many federal tax changes in the Republican president’s sweeping One Big Beautiful Bill Act, which Congress passed last year. States must opt in to the SGO tax credit, however.

On Friday, Little sent a form to the Internal Revenue Service notifying the federal agency that Idaho will participate. The credit takes effect Jan. 1, 2027.

“Gov. Little chose to opt in to the federal school choice tax credit to expand education freedom and the accessibility of educational opportunities for all Idaho students,” Joan Vargas, the governor’s press secretary, said by email.

Idaho Education News learned from a social media post by Corey DeAngelis, a school choice advocate, that Little had joined 15 other governors who are opting into the tax credit program.

Emily Callihan, Little’s communications director, confirmed DeAngelis’ post Wednesday. She shared a copy of the document that Little sent to the IRS.

“The Governor’s Office informed education stakeholders and other members of the public about the decision to opt in to the program,” Vargas said. “We look forward to announcing Idaho’s participation more formally on a later date.”

Governors can opt in on behalf of their states. But, as EdNews reported in July, the state may have to pass legislation creating an SGO. States must send a list of eligible organizations that grant scholarships to the federal government.

The federal credit is a second new subsidy for non-public school students in Idaho. The 2025 Legislature passed, and Little signed into law, the Parental Choice Tax Credit. The refundable tax credit uses state dollars to refund private- and home-school expenses up to $5,000, or $7,500 for students with special needs.