UPDATED, March 4.

Idaho lawmakers this session have considered multiple bills to subsidize private schooling and home schooling. Gov. Brad Little signed one into law, while lawmakers rejected another.

This bill tracker explains the difference between each bill  — in their funding mechanisms, eligibility requirements or total cost, for instance — and the tracker will be updated throughout the legislative session with each bill’s status in the process.

Green updates mean a bill advanced and red updates mean a bill was defeated or held.

House Bill 93 — Refundable tax credit ($50 million)

This bill created 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 qualify for up to $7,500. 

On Jan. 30, House Bill 93 replaced House Bill 39 with a handful of changes.

Sponsors

• Rep. Wendy Horman, R-Idaho Falls
• Senate Majority Leader Lori Den Hartog, R-Meridian 
• House Majority Leader Jason Monks, R-Meridian
• Sen. C. Scott Grow, R-Eagle

What’s the total cost to the state? 

The tax credit program is be capped at $50 million. This cap could be lifted in the future. The bill directs the Idaho State Tax Commission, which would administer the program, to create a waiting list “demonstrating who would be eligible on a first-come, first-served basis if the annual maximum limit…increased.”

Who is eligible?

Parents of non-public school students, ages 5-18, or 5-21 for students with disabilities, are eligible to apply for the tax credit.

Which schools are eligible? 

Expenses covered by the tax credit include tuition at a K-12 private school that teaches English language arts, mathematics, science and social studies. 

It also requires that schools benefiting from the tax credits — including private schools, micro-schools and learning pods — either be accredited or maintain a portfolio demonstrating learning growth in English, math, social studies and science.

Are home-schoolers eligible? 

Yes.

Are there income limits?

Applicants with household incomes 300% or below the federal poverty limit will be given priority access to the tax credits. They’re also eligible for advance payments. 

Senate Bill 1025 — Empowering Parents tuition grant 

This bill would expand the state’s existing Empowering Parents program and open it up for private school tuition.

It would increase grant awards from $1,000 per child to $5,000 per child. Families with multiple children could receive up to $15,000 per household.

The bill would also hike annual funding for the Empowering Parents program from $30 million to $50 million annually.

Sponsor

• Sen. Dave Lent, R-Idaho Falls

What’s the total cost to the state? 

The new state spending would be $20 million in total.

Annual spending on the Empowering Parents program would be capped at $50 million, but this cap could be lifted in the future.

Who is eligible?

Parents of public school, private school and home-school students between 3 and 18 years old would be eligible for the grants.

Eligible expenses for Empowering Parents currently include books, curriculum, tutoring, computer hardware, therapy and standardized test fees, among other things.

Which schools are eligible? 

Private schools would have to abide by several measures to have their tuition qualify as an eligible expense. These include:

• Accreditation by an accrediting body recognized by the State Board of Education.
• Non-discrimination policies based on race, religion and disability
• Maintenance of enrollment and performance data.
• Administration of nationally normed standardized tests.
• Criminal background checks for any employee who has unsupervised contact with students.

Are home-schoolers eligible? 

Yes.

Are there income limits?

Grant awards would be distributed based on adjusted gross income (AGI):

• 75% would go to families with an AGI less than $60,000.
• 20% would go to families with an AGI between $60,000 and $80,000.
• 5% would go to families with an AGI above $80,000.

House Bill 164 — Education savings account, income tax deduction

This bill would create an education savings account (ESA) for public school students who transfer to private school. It would also create an income tax deduction equaling the amount that eligible students spend on private school tuition. 

The ESAs would be furnished by a portion of the per-pupil state funding that goes to public schools. The per-pupil figure, calculated as a statewide average, is currently $8,440, according to the bill’s sponsor. The per-pupil average does not include federal or local funding. 

The percentage of per-pupil spending delivered to ESA recipients would vary depending on household income. 

Sponsor

• Rep. Lance Clow, R-Twin Falls

What’s the total cost to the state? 

The total cost of the ESA and tax deductions are unclear. There’s no cap on enrollment, meaning all 313,000 of Idaho’s public school students would have the option to transfer to a private school and claim the ESA. 

If 3,100 students enrolled in the ESA it would cost the state $21 million, according to a fiscal note attached to the bill. The tax deduction would cost another $8.7 million, the estimate says. 

Who is eligible?

Two categories of students would be eligible for the ESA and income tax deduction: First through 12th grade students who previously attended public school for at least 90 days or students entering first grade, regardless of their previous school. 

Current private school students in grades 1-12 would not be eligible for the state funds.

ESA recipients hoping to renew their benefit year-to-year would have to take a standardized test. Private school students would have to show confirmation that they took a nationally normed test while home-school students would have to show evidence that they tested at grade level or better to remain eligible. 

Which schools are eligible? 

To qualify as an eligible expense for the ESA funds, private schools would have to be accredited by an accrediting body recognized by the Idaho State Board of Education.

Are home-schoolers eligible? 

Home-school students would be eligible for the funds.

But parents would have to create a “personalized student education plan” demonstrating that their child is being provided a “thorough education” in at least reading, writing, grammar, mathematics, social studies and science.

Home-school students also would have to show evidence that they tested at grade level or better to remain eligible for the ESA in subsequent years. 

Are there income limits?

Students with special needs would be eligible for 100% of the average, statewide per-pupil distribution to public schools. For all other students, the ESA amount would depend on their adjusted gross income (AGI):

• Households with an AGI less than $75,000 would get 80% of the average per-pupil distribution, or $6,752.
• Households with an AGI between $75,000 and $99,999 would get 60% of the average per-pupil distribution, or $5,064.
• Households with an AGI between $100,000 and $124,999 would get 40% of the average per-pupil distribution, or $3,376.
• Households with an AGI equal to or greater than $125,000 would get 20% of the average per-pupil distribution, or $1,688.

House Bill 1 — Refundable tax credit ($250 million)

This bill would create a refundable tax credit offering private school and home-school students up to $9,500 for non-public school education expenses, including tuition, books, curriculum, transportation costs and others. 

Sponsor

• Rep. Clint Hostetler, R-Twin Falls

What’s the total cost to the state? 

If the tax credit program were “fully subscribed,” it would cost the state $250 million, according to the bill’s statement of purpose.

Who is eligible?

Parents of non-public school students in kindergarten through 12th grade.

Which schools are eligible? 

Any non-public school that provides “academic instruction.”

Are home-schoolers eligible? 

Yes

Are there income limits?

No

Senate Bill 1017 — Self-directed learner reimbursement

This bill would have reimbursed self-directed learners for educational activities outside of public school classrooms. 

Self-directed learning allows public school students to develop, in partnership with a school district, an independent learning plan that involves activities outside the classroom.

Senate Bill 1017 would have allowed parents or guardians to seek reimbursement for up to 65% of the state funds allocated to the district for that student. 

Sponsors

• Sen. Dave Lent, R-Idaho Falls
• Former Sen. Steven Thayn of Emmett