The Legislature should repeal a new $50 million-a-year private school tax credit, or at least hold the line, Boise trustees said Monday.

With little discussion, Boise’s school board unanimously passed a resolution opposing the tax credit, passed earlier this year. And it sets the stage for next year’s Statehouse debate over private school choice.

If fellow school trustees sign on to the resolution, it would direct the Idaho School Boards Association to lobby to repeal the 2025 tax credit program, House Bill 93. It also calls on ISBA to oppose any attempts to plow more tax money into private school choice programs.

“The current tax credit, and potential voucher and scholarship programs, will irreparably harm our existing system of public school districts and charters, especially in rural Idaho, and would likely harm overall student achievement,” the resolution reads, in part.

The resolution notes that similar programs have mushroomed in other states, such as Arizona, where an education savings account program now carries an $800 million price tag. Rapidly growing programs “are putting a financial strain on the taxpayers of those states and decreasing funding available to public schools,” the Boise resolution says.

While it would appear unlikely that the 2026 Legislature would repeal Idaho’s fledgling tax credit, a debate over growth could be inevitable. Some advocates have made no secret of their desire to grow the program, while opponents have vowed to try to stop it in its tracks.

The next move will happen in November, when school trustees and charter officials from across the state gather for ISBA’s annual meeting.

If members approve Boise’s resolution, the ISBA would include it in its lobbying agenda for the next two legislative sessions.

Last year, ISBA members overwhelmingly passed a resolution condemning any attempt to  move public tax dollars into private education.

Boise trustees endorsed two other resolutions Monday night:

Funding formula. Boise wants the ISBA to continue lobbying for a new K-12 funding formula, a priority for the past six years. The new resolution emphasizes special education, and the need to spend additional money to support high-needs students. The 2025 Legislature hit a stalemate on the funding formula. Lawmakers also narrowly killed a bill to create a $3 million fund to serve high-needs special education students.

Open enrollment. Boise wants the Legislature to tweak a 2023 open enrollment law. The district says schools need some latitude to turn away students — when buildings are at their capacity, or when special education, gifted and talented or career-technical education programs are at capacity.

Sex-ed opt-in

Trustees discussed how Boise will carry out one of the 2025 Legislature’s hot-button education laws — requiring parental opt-in for any class addressing “human sexuality.”

The opt-in requirement could cover a range of topics, from fifth- and sixth-grade discussions of human puberty to certified nursing assistants’ instruction.

Parents and guardians would receive at least two weeks’ notice before a class begins. The district would provide “a brief description” of class content, and parents and guardians would be able to review class materials in advance.

Trustee Nancy Gregory said she worried the policy would be cumbersome for parents and school staff alike. “This is stuff that we’ve been teaching for decades and decades.”

The board took no action on the policy Monday. The proposal will likely come up again at a future meeting.