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House Bill 93 — the Idaho Parental Choice Tax Credit — establishes Idaho's first private school choice program, creating a $50 million annual fund of refundable tax credits for families who choose private or home schooling for their children.
Key provisions: Up to $5,000 per student for qualified education expenses including tuition, tutoring, textbooks, and curriculum. Students with disabilities qualify for up to $7,500. Families earning up to 300% of the federal poverty level (~$93,600 for a family of four) receive priority in the first year.
Sponsors: Rep. Wendy Horman (R-Idaho Falls), Senate Majority Leader Lori Den Hartog (R-Meridian), House Majority Leader Jason Monks (R-Meridian), and Sen. C. Scott Grow (R-Eagle).
Signed into law: Gov. Brad Little signed HB 93 on February 27, 2025, with an emergency clause making it retroactive to January 1, 2025.
Notable quote against: Sen. Jim Guthrie (R-McCammon) argued: "If we let this kitty out of the cage, it could become a mountain lion." Sen. Brandon Shippy (R-New Plymouth) called it a "redistribution of wealth" that "erodes" home-schooler self-reliance.