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Parental Choice Tax Credit

Idaho's new education credit program, the Parental Choice Tax Credit, will begin accepting applications on January 15, 2026. This new program, signed into law in early 2025, provides a refundable tax credit for eligible educational expenses for students in non-public schools, including private and homeschool settings.

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At a Glance

Program Details

$50M

Total annual funding

$5,000

Credit Per student

$7,500

Credit per student with Special Needs

10,000

Number of Idaho students who can benefit

Priority Families

Families who are low and middle-income receive priority for allocations

Jan. 15 -Mar. 15

Application window Open

Supported By the Tax Credit

Eligible Educational paths

Microschool

A small, independent educational setting that typically serves a limited number of students, offering personalized instruction and a flexible curriculum tailored to individual learning needs.

Learning Pod

A small group of students who learn together, often facilitated by a tutor or educator, providing a collaborative and personalized educational experience that allows for tailored instruction and social interaction.

Homeschool

An educational approach where parents take primary responsibility for their children's education at home, utilizing various resources, curricula, and teaching methods to create a customized learning experience.

Homeschool Co-Op

A collaborative group of homeschooling families that come together to share resources, organize classes, and provide social opportunities for their children, often offering specialized subjects or activities.

Hybrid Homeschool

An educational model that combines traditional homeschooling with part-time enrollment in classes or programs at private schools, allowing students to benefit from both home-based and structured learning environments.

Self-Directed Learning Environment

An educational setting where students take the initiative in their own learning, choosing what, how, and when to study, often facilitated by educators but driven by student interests and goals.

Private School

A traditional, brick-and-mortar educational institution that charges tuition and offers a range of curricula and extracurricular activities. Private schools may be secular or affiliated with religious organizations, providing families with various educational philosophies and environments to choose from.

Virtual School

An online educational program that provides courses and instruction via the internet, often with a mix of synchronous and asynchronous learning opportunities.