The Blog at MSPC

Idaho’s Parental Choice Tax Credit launched with strong momentum, supported by careful and deliberate planning by the legislature. From the outset, policymakers were intentional about designing a program that would be both accessible to families and administratively workable.

This week brought welcome news for many Idaho parents who applied for the inaugural Parental Choice Tax Credit program, which began accepting applications on January 15. The Tax Commission has started notifying applicants by email and Taxpayer Access Point (TAP) portal messaging regarding credit awards.

By working together, educators and industry leaders can ensure that students gain the knowledge and skills necessary to participate in the future AI economy. Through thoughtful collaboration and forward-thinking policies, Idaho is working to prepare students not only to navigate the AI age but to lead it.

Growing up in the era of pagers and pay phones, I survived cell phone-free until college. As a mom to a teenage boy, I tried to stave off phone use as long as possible. Debates on appropriate screen time, talks about cyberbullying, and warnings about predators have become the norm. For most students, cell phones are an integral part of everyday life, and thus, their use in school has become a contentious issue. Washington, Idaho, Montana, and Wyoming are each addressing cell

By opting into the federal scholarship tax credit program, Idaho continues to reinforce its commitment to education freedom and parental choice, ensuring families have greater access to resources that help tailor education to each child’s unique needs.

If the Legislature expects results from schools, it must also regularly assess whether its own policies are clear, relevant, and properly funded.

By opting in and embracing the federal education tax-credit scholarship program, Washington can expand opportunity, strengthen educational outcomes, and put families first.

Montana has taken a meaningful step to expand educational opportunities for families across the state.

Idaho has taken a significant step forward in expanding educational opportunity by joining the nation’s first federal education choice tax credit scholarship program.

Teacher compensation should move beyond outdated salary schedules and begin rewarding what matters most: results for students.

A judicial stay creates an urgent need for convening a special session to cure the appropriation defect.

Montana families seeking flexible education options for students with special needs received disappointing news last week when a District Co

The Idaho Parental Choice Tax Credit is a new refundable tax credit program that allows parents to apply for a tax credit of up to $5,000 for each eligible student, and up to $7,500 for each eligible special needs student, for qualified education expenses.

On November 10, 2025, Mountain States Policy Center filed an amicus brief addressing the IEA’s claims with national case law analysis demonstrating that HB 93 is a constitutionally sound program that serves a legitimate public purpose benefiting Idahoans.

This exciting new tax credit was enacted through House Bill 93 to help Idaho families pay for qualified private education expenses.