At a glance
Idaho enacted its first private-school-choice program in 2025 — the Idaho Parental Choice Tax Credit, a refundable tax credit for private and home education expenses. It was upheld by the Idaho Supreme Court in early 2026. Idaho also has a public charter sector.
This state's choice programs
The Parental Choice Tax Credit gives families a refundable credit of up to $5,000 per child ($7,500 for students with disabilities) for private-school tuition and other approved expenses. It is capped at about $50 million annually and prioritizes lower-income families (up to about 300% of the federal poverty level).
Eligibility
The credit prioritizes lower-income families and is subject to the funding cap. Confirm current income priorities and amounts.
Applying
Apply/claim through the Idaho State Tax Commission’s program. Watch the window (funds are capped) and confirm requirements.
Public school choice, too
Remember: “school choice” also includes public options available in every state:
- Open enrollment / transfersAttend a public school outside your zone, where allowed (see our finding-your-school guide)
- Charter schoolsTuition-free public schools of choice (where available)
- Magnet schoolsTuition-free public schools with a specialized focus
- HomeschoolingLegal in all 50 states (rules vary)
Legal & legislative status
The program is new (2025) and was upheld by the Idaho Supreme Court in early 2026. Confirm the current-year rules and funding.
Tips for families
- Confirm the current programThis area changes fast — verify eligibility, amounts, and deadlines
- Watch the deadlines & capsMany programs have windows and funding caps
- Understand what’s coveredESAs are flexible; vouchers usually cover tuition only
- Check your school participatesNot every private school accepts every program
- Combine with school aidChoice funds can stack with a school’s own financial aid
Frequently asked questions
- Does Idaho have a private-school-choice program?Yes — Idaho’s new refundable Parental Choice Tax Credit (up to $5,000/$7,500), capped and income-prioritized.
- What’s the difference between an ESA and a voucher?A voucher pays a private school directly; an ESA is a flexible parent-managed account for many approved expenses.
- What is a tax-credit scholarship?Donors get a tax credit for giving to organizations that fund private-school scholarships.
- Is there public school choice too?Yes — open enrollment, charters, and magnets (plus homeschooling).
- Where do I confirm the details?On the official state program site (see below).
At a glance
- ProgramIdaho Parental Choice Tax Credit
- TypeRefundable tax credit (new, 2025)
- AmountUp to $5,000 ($7,500 for disabilities)
- Cap$50M annually; income priority
- Confirm withThe state program
Where to confirm
Confirm current programs and eligibility with the official source: