What’s the story?
Gov. Brad Little (R) signed House Bill (HB) 93 into law on Feb. 27, 2025, making Idaho the 14th state to adopt a universal private school choice program.
Universal private school choice programs provide families with public funds to cover expenses incurred by private education. Vouchers, ESAs, and education tax credits are the three most common types of private school choice. Private school choice programs are categorized as universal when any student in the state can qualify for benefits. Universal programs, however, vary widely regarding the benefit amount and the funding available, the type of program, the number of students using the program, and the accessibility of the funding. To learn more about the differences between these programs, click here.
What does the bill do?
The Idaho Parental Choice Tax Credit will issue a refundable tax credit of $5,000 for qualified education expenses to families with private school or homeschool students, with $7,500 available for students with disabilities. Though there is no income limit to be eligible for the tax credit, families earning an income of 300% or less of the federal poverty limit will be given priority; these families are also eligible for advance payments. The cost of the program is capped at $50 million.
Expenses that qualify for the refundable tax credit include the following:
- private school tuition
- tutoring
- assessments used to determine college admission, advance placement examinations, and industry-recognized certification exams
- preparatory courses for nationally standardized assessments.
- costs for textbooks or curricula used for kindergarten through grade 12 academic instruction
- transportation costs to and from an educational facility.
Schools benefitting from the tax credit must be accredited or maintain a portfolio demonstrating learning growth in English, math, social studies, and science.
Who supported and opposed the bill?
The Idaho House of Representatives approved HB93 42-28 on Feb. 7, 2025, with 42 Republicans in favor and 19 Republicans breaking from their party to oppose the bill. All democrats opposed it.
The Idaho Senate approved HB93 20-15 on Feb. 19, 2025, with 20 Republicans in favor and nine Republicans breaking from their party to oppose it. All democrats opposed the bill.
What’s the background?
Idaho is the 14th state to adopt a universal private school choice policy. Eleven of the 14 states with universal school choice policies, including Idaho, have Republican trifectas, and the other three have divided governments. Of the divided governments with universal school choice, two have Democratic governors and Republican legislatures, while the other one has a Democratic governor and Senate and a Republican state House. No states with a democratic trifecta have universal school choice policies; some states with Democratic trifectas have limited school choice programs for which only some students are eligible.
Arguments surrounding private school choice legislation often incorporate claims about the impact of private school choice on rural school districts. Ballotpedia’s Impact of school choice on rural school districts portal is a comprehensive resource with data and analysis, all of the key arguments, policy and reform details, case studies, commentary and real-world stories, and state-by-state comparisons.
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