Idaho School Choice
Idaho’s school choice landscape has undergone significant changes in 2025 and early 2026. The state launched its first-ever private school choice program — the Idaho Parental Choice Tax Credit — signed into law February 27, 2025, and unanimously upheld by the Idaho Supreme Court on February 4, 2026. This refundable tax credit provides up to $5,000 per student ($7,500 for students with disabilities) for private school tuition, curriculum, tutoring, textbooks, and transportation. The program has a $50 million annual cap with priority processing for families ≤300% FPL.
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.
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.
Choosing the Right Program for Your Family
Idaho now offers multiple school choice programs that can be combined strategically. Here’s guidance based on different family situations:
For Private School Families
Best Option: Parental Choice Tax Credit – Up to $5,000/year ($7,500 for students with disabilities) for tuition, textbooks, tutoring, transportation. Apply Jan 15 – March 15 annually through tax.idaho.gov or myschoolchoice.idaho.gov. Priority processing for families ≤300% FPL (~$96,450 for family of 4). Refundable credit (get money even if no tax liability). $50M annual cap. First cycle: 5,907 families, 12,960 students applied.
Also available: Advanced Opportunities for Cognia-accredited private schools ($2,500 for dual credit/exams).
For Homeschool Families (K-6)
Best Option: Parental Choice Tax Credit – Up to $5,000/year for curriculum, tutoring, assessments, textbooks. Cannot claim parent-provided instruction. If purchasing all-in-one curriculum, cost qualifies. If using free resources, nothing to claim. Apply Jan 15 – March 15.
Note: Idaho has minimal homeschool regulation (no notification, no testing, ages 7-16).
For Homeschool Families (Grades 7-12)
MAXIMUM FUNDING: Combine Parental Choice Tax Credit + Advanced Opportunities for up to $9,625 total per student. $5,000 from Parental Choice (curriculum, tutoring, textbooks). $4,625 from Advanced Opportunities via dual enrollment (dual credits, exams, certifications). HB 175 (2025) expanded AO access via community college pathway. Cannot duplicate expenses between programs. Dual enrollment activates full AO allocation.
For Families Seeking FREE Public Alternatives
Best Options: (1) Charter Schools – 76 schools, 42,000+ students, free. Growing enrollment. Lottery-based admission Feb-March. Classical, STEM, arts, online options. (2) Public Virtual Schools – 32 schools, 18,500+ students, free. Idaho Virtual Academy (K-12), iSucceed (7-12), others. 100% online.
Note: Cannot receive Parental Choice Tax Credit if enrolled in any public school (charter or virtual).
For High School Students Seeking College Credits
Best Option: Advanced Opportunities – $4,625 for public/charter students, $2,500 for Cognia-accredited private school students. Covers dual credits ($75/credit), AP/IB/CLEP exams, workforce certifications, overload courses. 49,163 students used program in 2024-25. Pre-approval required before enrollment.
Warning: Failing a course freezes account until student pays for and passes equivalent course.
For Existing Empowering Parents Grant Recipients
IMPORTANT: Program eliminated April 2025. No new applications.
Use remaining ClassWallet funds before expiration: 2023 grants expire 2026, 2024 grants expire 2027, 2025 grants expire 2028. Check ClassWallet account for exact date. Eligible purchases: tutoring, books, laptops, internet, speech therapy, music lessons, etc.
Going forward: Apply for Parental Choice Tax Credit instead (up to $5,000/year).
Program Combination Rules:
ALLOWED Combinations:
- Parental Choice Tax Credit + Advanced Opportunities (for different expenses)
- Parental Choice Tax Credit + Idaho 529 savings plan (for different expenses)
- Parental Choice Tax Credit + private school scholarship (credit applies only to out-of-pocket expenses not covered by scholarship)
NOT ALLOWED:
- Claiming Parental Choice Tax Credit while student enrolled in ANY public school (including charter, virtual, or part-time)
- Claiming same expense under both Parental Choice Tax Credit and Advanced Opportunities
- Claiming parent-provided instruction under Parental Choice Tax Credit
Frequently Asked Questions
What is the Idaho Parental Choice Tax Credit?
Idaho’s first and only private school choice program, signed into law February 27, 2025, and upheld by the Idaho Supreme Court February 4, 2026. It provides a refundable tax credit of up to $5,000 per student ($7,500 for students with disabilities) for qualifying education expenses at nonpublic schools including private schools and homeschools.
Can I receive the Parental Choice Tax Credit if my child attends a charter school or virtual public school?
No. Students must be enrolled exclusively in a nonpublic school. Any enrollment (full-time or part-time) in a public school, including charter schools or virtual public schools, disqualifies the student from the tax credit.
What happened to the Empowering Parents program?
It was permanently eliminated by SB 1142, signed in April 2025. No new applications are accepted. Existing grant recipients can use their funds through ClassWallet until expiration (3 years from grant date).
Can homeschool parents claim their own teaching time under the Parental Choice Tax Credit?
No. Parent-provided instruction is explicitly excluded. You cannot claim a “salary” for your own teaching time. However, if you purchase curriculum, textbooks, or tutoring services, those expenses qualify.
Can I combine the Parental Choice Tax Credit with Advanced Opportunities?
Yes, for different expenses. A homeschool family with a student in grades 7-12 who dual-enrolls could access up to $9,625 total: $5,000 through Parental Choice (curriculum, tutoring, textbooks) plus $4,625 through Advanced Opportunities (dual credits, exams). You cannot claim the same expense under both programs.
How do homeschoolers access Advanced Opportunities?
Independent homeschoolers cannot access AO funds by default. They must either (1) dual-enroll part-time in a public school class, or (2) use the community college pathway expanded by HB 175 (2025), which allows families to work directly with community colleges to establish AO eligibility.
Are charter schools free?
Yes. Charter schools are public schools and are completely free. Idaho has 76 charter schools serving over 42,000 students.
Is the Parental Choice Tax Credit constitutional?
Yes. The Idaho Supreme Court unanimously upheld the program on February 4, 2026, rejecting all constitutional challenges. The program is fully operational.
What is the application deadline for the Parental Choice Tax Credit?
January 15 – March 15 annually. You must file your prior-year Idaho Form 40 by November 1 to be eligible to apply.
Who gets priority for the Parental Choice Tax Credit?
Families earning 300% or less of the federal poverty level (~$96,450 for a family of four) receive priority processing and are eligible for advance payment. Higher-income families are placed on a first-come, first-served waitlist after priority applicants are processed.
What is the federal scholarship tax credit program and when does it start?
A federal program created by the One Big Beautiful Bill Act (July 4, 2025) that provides up to $1,700 in federal tax credits for donations to Scholarship Granting Organizations (SGOs). Idaho opted in on February 16, 2026. The program becomes available to Idaho families starting January 1, 2027.
What are the homeschool requirements in Idaho?
Idaho is among the least-regulated states. No notification required, no testing required, no curriculum approval, no teacher certification required. Compulsory ages are 7-16 (the shortest range in the nation). Homeschool students can dual-enroll in public school classes and participate in extracurricular activities including sports.