Idaho School Choice
Idaho supports school choice for families through the Idaho Empowering Parents Program which provides grants to enhance students’ educational experiences. In February 2025, Idaho launched the Idaho Parental Choice Tax Credit, providing up to $5,000 per student ($7,500 for students with disabilities) in refundable tax credits for private school and homeschool expenses. The state also offers $3,000 supplemental grants through Empowering Parents (being phased out), $4,625 in Advanced Opportunities funding for dual-credit courses, and 70+ tuition-free charter schools. Families can access up to $5,000 in state-funded tax credits for private school and homeschool expenses—representing a range of options for customizing a child’s educational path.
Idaho Parental Choice Tax Credit
The Idaho Parental Choice Tax Credit provides eligible Idaho families with refundable tax credits to help cover various education-related expenses, including private school and homeschooling costs, and other qualified educational costs. The program prioritizes families earning up to 300% of the federal poverty level with a current cap of $50 million annually.
Idaho Empowering Parents
In the 2025 Idaho legislative session, the Idaho Empowering Parents program was eliminated for future school years. If you received an Empowering Parents grant between 2023-2025, you have three (3) years from the date you received your grant to spend the grant funds on the ClassWallet online marketplace.
The Idaho Empowering Parents Program aims to support families in enhancing their children’s education by providing grants to families. The grants can be used for various state-eligible additional educational services, equipment, and resources. The program is designed to help fund individual education needs for Idaho students in grades K-12, regardless of whether they attend public, private, or homeschool.
Advanced Opportunities Program
Advanced Opportunities is an Idaho state-funded program for grade 7-12 public school students, students at accredited private schools, and homeschool students if enrolled in an accredited hybrid or online homeschool program. The program provides up to $4,625 per student annually for dual-credit college courses, workforce training, certification exams, and AP/IB exams.
Charter Schools
Idaho has over 70 public charter schools operating statewide. These charter schools are tuition-free public schools which are authorized and accountable to the state, not a school district. Some charter schools may charge a small fee for kindergarten (e.g., $300/month at some schools) or charge tuition for out-of-state students. In-state Idaho students are not charged tuition.
Educational Charities Tax Credit Donations
Idaho’s educational charities tax credit donations program allows businesses and individuals to donate to qualified educational organizations (such as private school foundations and scholarship organizations) and receive a 50% tax credit (subject to limits) for these donations. These organizations can then award scholarships to families for private school tuition and education expenses.
Choosing the Right Program for Your Family
Idaho families have different needs, circumstances, and preferences. Here’s guidance based on common family situations:
Families Seeking Private School Tuition Help
Best Option: The Idaho Parental Choice Tax Credit directly covers private school tuition and fees (up to $5,000 per student, $7,500 for students with disabilities). Apply during January 15–March 15 window; if approved, receive credit on tax return. Supplemental Option: If you already received an Empowering Parents Microgrant (2023-2025), you can use those funds for non-tuition education expenses (tutoring, supplies, curriculum) not reimbursed by the tax credit. Consideration: Private schools are concentrated in urban areas (Boise, Coeur d’Alene, etc.). Families in rural counties may have limited options.
Families Transferring from Public to Private or Homeschool
Families withdrawing a student from public school are immediately eligible to apply for the Parental Choice Tax Credit in the next annual application window (January 15–March 15). Important: Students cannot have dual enrollment in a public school (full-time or part-time, excluding part-time kindergarten at public schools) and claim the credit. Empowering Parents grants (if previously awarded) can cover supplies and curriculum to support the transition.
Homeschooling Families
Tuition Support: The Parental Choice Tax Credit covers curriculum, tutoring, and educational supplies (but NOT parent-provided instruction). Supplemental Support: Empowering Parents Microgrants (if previously awarded) cover curriculum, educational software, books, and subscriptions. Workforce Preparation: Students in accredited hybrid or online homeschool programs may qualify for Advanced Opportunities funding (grades 7–12) to pay for dual-credit college courses and certification exams ($4,625 per year).
Families Seeking Free Public Alternatives
Charter Schools: 70+ tuition-free public schools with enrollment through lottery. Offer alternative to traditional district schools with flexibility in curriculum and operations. Applications typically due February–March for admission the next fall. Traditional Public Schools: Remain open to all students without application. Public Virtual Schools: Idaho Home Learning Academy and Idaho Virtual Academy offer fully online instruction at no cost.
High School Students Seeking College Credits or Career Training
Best Option: Advanced Opportunities provides $4,625 annually for dual-credit college courses, workforce training, and certification exams. Available to both public and accredited private school students in grades 7-12. Reduces college costs by earning credits while in high school.
Income-Sensitive Decisions
Families earning under 300% of federal poverty level (~$96,450 for a family of four) receive priority processing for the Parental Choice Tax Credit and may qualify for advance payment (funds provided before the school year begins). Families earning under $60,000 received priority for Empowering Parents Microgrants (program being phased out). Advanced Opportunities is universal; all eligible public and private school students have access regardless of income.
Frequently Asked Questions
Can I use the Parental Choice Tax Credit for religious schools?
Yes. The tax credit applies to all accredited private schools, including religious and faith-based institutions. The program does not restrict funding based on school affiliation.
What happens if I already receive a scholarship from a private school—can I still claim the Parental Choice Tax Credit?
Yes, but the tax credit only applies to out-of-pocket expenses not covered by other scholarships or financial aid. You must document qualified expenses with receipts. If another scholarship covers tuition, you may claim the tax credit for tutoring, textbooks, or other eligible expenses.
Can I use the Parental Choice Tax Credit for extracurricular activities, sports, or music lessons?
No. Extracurricular activities are not eligible. The credit covers tuition, fees, tutoring in core subjects (English language arts, mathematics, science, social studies), textbooks, curriculum, and standardized test assessments.
What if my nonpublic school doesn’t have accreditation?
If the school is not accredited, you must maintain a portfolio of evidence or learning record documenting your student’s growth in the four core subjects (English language arts, mathematics, science, social studies). This replaces the accreditation requirement.
Can I claim the Parental Choice Tax Credit if my child attends a hybrid homeschool program?
Yes, if the hybrid program is a private school (charges tuition) and your student is not enrolled part-time in a public school. If the hybrid program is operated by a public school, your student is ineligible for the tax credit that year.
Is the Parental Choice Tax Credit a voucher program?
No. The credit is a refundable tax credit that reimburses parents for qualified education expenses. The funds go directly to the parent, not to the school. Parents must have already paid the expenses and filed an application with the Tax Commission before claiming the credit.
What if my income is above 300% of the federal poverty level—am I still eligible?
Yes, but your application will be processed on a first-come, first-served basis after all priority applications are processed. You are eligible to apply regardless of income.
How long do I have to spend my Empowering Parents grant if I received one?
You have up to three years from the date of award to spend your grant. After three years, unspent funds must be returned to the state.
Can homeschooled students use Advanced Opportunities funding?
Yes, if they are enrolled in an accredited hybrid or online homeschool program. Students in completely independent parent-led homeschools are not eligible. Check with your program provider to confirm accreditation status.
Are charter schools really free?
Yes. Charter schools are free public schools and do not charge tuition for Idaho students. In rare cases (such as kindergarten at some charters or out-of-state students), schools may charge modest fees, but regular Idaho students are not charged tuition.
If my child is waitlisted for a charter school lottery, can they start the next year without re-applying?
No. Charter school enrollment is determined annually. Waitlisted students are notified if a seat opens during the school year, and returning students are automatically enrolled if they register by the deadline. New applications are required each year for students not currently enrolled.
Can I combine the Parental Choice Tax Credit with an Empowering Parents grant for the same child?
Yes, but only for different expenses. For example, you could use the tax credit for tuition and an Empowering Parents grant for tutoring supplies. You cannot claim both for the same item.
What is the deadline to file my Idaho tax return to be eligible for the Parental Choice Tax Credit?
You must file your 2024 Idaho tax return (Form 40) by November 1 of the prior year to be eligible to apply for the tax credit during the January 15-March 15 application window.
When will I receive my tax credit funds?
Families earning ≤300% FPL may request advance payment, which is issued within 60 days if approved (no later than August 30). All other families receive the credit when they file their tax return for the year.
Can students in charter schools use the Parental Choice Tax Credit?
No. Students enrolled in charter schools (even part-time) cannot claim the Idaho Parental Choice Tax Credit, as charter schools are public schools and the credit is only for private school and homeschool students.