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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.
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