Rating: +1

Bill Summary:
H0093 establishes the Idaho Parental Choice Tax Credit, providing eligible Idaho parents with a refundable tax credit of up to $5,000 per child for qualified educational expenses incurred outside the public school system. This includes private school tuition, tutoring, textbooks, assessments, and transportation. Families with incomes under 300% of the federal poverty level may also apply for an advance payment of the credit, enabling lower-income parents to afford educational alternatives. The bill caps total credits at $50 million annually, prioritizes low-income families in allocation, and ensures parents cannot double-dip with other state grants. It includes strong audit, fraud prevention, and reporting requirements, and explicitly protects nonpublic schools from state control or regulation based on participation. An emergency clause makes the bill effective retroactively to January 1, 2025.

Reason for Rating:
H0093 is a clear fulfillment of the Idaho Republican Party Platform’s principles of school choice, parental rights, and educational freedom. It affirms that parents—not the government—are the primary decision-makers in a child’s education. The bill empowers families to choose the educational path best suited to their children without expanding the state’s regulatory reach or forcing private institutions to alter their operations. It fosters competition, encourages innovation in education, and limits government monopoly in K–12 instruction. H0093 is a fiscally restrained, ideologically aligned measure that strengthens liberty and family authority in Idaho’s education system.