The Blog at MSPC

Much has been said about Idaho’s new $5,000 education tax credit and the $50 million price tag attached to it. Critics have framed it as a costly new entitlement at a time when the state faces budget pressures. But there’s a critical fact missing from much of the debate: When a student leaves the public school system and uses the tax credit instead, the state saves money. Here’s why. Idaho spends roughly $9,000 per student, per year, of state funds on public education. Under

Since applications opened on January 15, a total of 6,030 families have applied, covering 10,105 students. That’s not a one-day surge. That’s nearly a month of steady participation.

Lawmakers who opposed the Parental Choice Tax Credit last year, advanced a new bill to cut it—by 4 percent immediately and another 5 percent in 2027—before the program has even fully begun.

In a comprehensive opinion, the Court denied the petition for a writ of prohibition, dismissed the case in full, rejected every major constitutional theory advanced by the petitioners, and awarded attorney fees to the State. The result is about as close to a clean sweep as constitutional litigation gets.

Over and over, justices pressed on two major problems: whether petitioners even have standing to bring the case at all, and whether Idaho’s Constitution truly can be read to prohibit the state from supporting an education policy outside the public school system.

New figures from the Idaho State Tax Commission show Idaho families are moving quickly to take advantage of the state’s new parental choice tax credit — and early application volume suggests demand will be strong throughout the open enrollment period.

One poll might be a fluke. Two polls might be a coincidence. But three independent polls—conducted over more than a year, before and after passage—all landing in the mid-60s is not an accident. It’s a pattern. And that pattern reflects broad, durable public support.

Yet that’s exactly what’s happening. Longtime opponents of education choice are now claiming that Idaho’s education choice law is responsible for the state’s fiscal challenges. That claim may be convenient, but it is not grounded in facts — and it’s irresponsible to suggest otherwise.

Mountain States Policy Center (MSPC), the leading free-market think tank serving the Mountain West, is pleased to announce the hiring of Meg Goudy as Director of the Bill & Milly Kay Baldwin Center for Education.

The campaign will include the launch of a website to answer questions, a robust series of public town hall meetings across the state, a multi-phase media effort, and legal support to protect the law from special interest challenges.

If the courts adopt the unions’ radical theory, Idaho’s tax code could be turned upside down, creating chaos for families, uncertainty for schools, and higher costs for everyone. That’s not justice—it’s activism at its worst.

Public schools and education choice are not enemies. They are complementary tools that serve the same purpose: ensuring every child has access to a quality education that fits their needs.

There is no mention of improving outcomes for Idaho children. Instead, petitioners spend nearly nine pages of the legal filing arguing they have standing and another nine pages begging the court to require taxpayers reimburse their attorney fees.

Moscow’s school board isn’t standing up for students. Instead, it's standing in the way of parents, punishing taxpayers, and trying to take choices away from Idaho families who need them most.

Opponents of parental choice in education are reviving their favorite scare tactic: the "voucher" boogeyman.

The full implementation of HB 93 (school choice tax credit) is moving forward, and families are invited to register for an online webinar on August 19 or an in-person seminar in Boise on August 26 to learn more about how to apply for the tax credit.

Citizens, lawmakers and the media must understand and expect any new program to face legal challenges, especially when it is perceived to threaten special interest groups including unions.