The Blog at MSPC

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.

The study evaluates four potential models—county-based, regional, proportional statewide, and legislative-district-based approaches—and assesses their legal viability, administrative complexity, and potential impact on campaign incentives.

Since applications opened on January 15, 5,056 families have applied for the credit, covering 9,341 students. That’s nearly three weeks of data, which gives us something much more useful than opening-day excitement alone: an actual pace.

On day one of the application window for Idaho’s new parental choice tax credit, more than 3,300 families applied. That’s 200 per hour. Four every minute. Since the window opened at midnight, applications have poured in at a pace that’s impossible to ignore.

As Idaho lawmakers convene for the 2026 legislative session, a new statewide poll shows voters are generally optimistic about the state’s direction but want policymakers to focus on transparency, tax relief, and regulatory reform rather than expanding government.

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.

Whether and where to attend college can be a life-changing decision with significant impacts on an individual's future job opportunities and potential debt liabilities. Students, parents, and policymakers all have a vested interest in ensuring the return on investment is worth the considerable expense.

Across Idaho, more than 160,000 people earn income—whether as a primary or supplemental source—through self-employment, contract work, or small business ownership. They include truckers, delivery drivers, freelance creatives, childcare providers, and self-employed farmers and tradespeople who remain central to Idaho’s economy.

The Gem State recently took two important steps demonstrating its commitment to unleashing the potential of nuclear energy.

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.

Idaho is once again in the national spotlight for its willingness to innovate and modernize. The latest effort? Fighting fires from space. During the 2025 Legislative Session, AI cameras for detecting fires became a "hot" topic of discussion.

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.

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.

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

Changes are coming to Idaho’s current budget with Governor Little acting swiftly to focus on government efficiencies in response to changing revenue projections.

Idaho’s new school choice program is turning up the heat. That’s great news — because every school, public or private, should have to prove its worth.

In most respects, Idaho and Montana have been enthusiastic in their pursuit of tax competitiveness. But if there’s one area of tax policy on which they are worse than their peers, it’s in their incorporation of GILTI—the federal tax on Global Intangible Low-Taxed Income—into their own state tax codes. Not even California or Illinois does that.

The Gem State’s current budget has a decent ending fund balance, substantial budget reserves on hand, and many important fiscal tools available should the economic outlook for the state and country change.

Students aren’t the only ones getting graded this time of year. States are starting to receive their credit ratings to help bondholders weigh whether they are a good investment.