Overview
The Idaho Parental Choice Tax Credit program that the Legislature recently enacted in House Bill 93, gives some parents the ability to choose educational services that meet the needs of their individual children.
The new refundable tax credit program provides nearly $50 million in state funds to help full-time Idaho residents pay for eligible nonpublic school expenses. It’s available for Idaho K–12 students ages 5 to 18, as well as Idaho students ages 5 to 21 who have a qualifying disability and require ancillary personnel. The Idaho State Tax Commission will administer the program.
Nearly
$50M
in state funds
Up to
$5,000
per eligible student
Up to
$7,500
per eligible student with a qualifying disability


Are you Eligible for the Advance Payment?
If your modified adjusted gross income doesn’t exceed 300% of the federal poverty level, you can request an advance payment of the Idaho Parental Choice Tax Credit. This means you can apply to get the funds up front to help cover all or part of your student’s eligible education expenses.
If you receive an advance payment, be sure to save your receipts for qualifying expenses to provide them to the Tax Commission. The application includes an option to apply for the advance payment.
Parental Choice Tax Credit
For any qualifying nonpublic school K-12 student ages 5-18 or student ages 5-21 with a qualifying disability.
Up to $5,000 per child, or up to $7,500 per child with a qualifying disability.
Refundable tax credit claimed when filing your Idaho Form 40 tax return for that tax year. You must have applied for and been awarded the credit.

Want to Learn More?
Join one of the upcoming webinars or in-person seminars to get the latest updates and ask any questions.

View list of webinars and in-person seminars:
Sept. 11 Webinar
Oct. 15 Webinar
- Webinar for the advance payment
- Applicants only, please
- FULL (Join Waitlist)
Oct. 21 Webinar
Nov. 4 Seminar
- In-person at Meridian Library unBound
- Must register with library
- FULL (Join library waitlist)
Nov. 20 Webinar
Dec. 2 Seminar
- In-person at Meridian Library unBound
- Must register with library
Dec. 4 Webinar
- Webinar for the advance payment
- Applicants only, please
- Register Now
Dec. 9 Webinar
More webinars and seminars to come.
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