MSPC amicus brief filed in support of Idaho's parental choice tax credit

Teachers’ unions are known for filing lawsuits against school choice, and as expected, on September 26, 2025, a committee led by the Idaho Education Association (IEA) filed suit with the Idaho Supreme Court, asking justices to declare a Writ of Prohibition to prevent House Bill 93’s Parental Choice Tax Credit from opening on January 15, 2026.

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 benefitting Idahoans.

Mountain States Policy Center Proposed Amicus Brief.pdf

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​We have a strong interest in ensuring positive educational outcomes for Idaho students and firmly believe HB 93 has the power to provide expanded opportunities for families.

​Our work toward this effort includes opening our Center for Education, offering community information sessions with lawmakers at local town halls, and establishing resources like IdahoKidsWin.com. Additionally, MSPC has provided state lawmakers with evidence-based policy recommendations, testified by invitation in committee hearings, and provided the legislature with empirical studies and reports to guide implementation.

​This breadth of work provides a unique perspective to show the court that the parental choice tax credit serves to benefit the community as a whole, is directly related to the functions of government, and therefore does not violate the “public purpose” doctrine, as claimed by the IEA.

​Although school choice opponents readily refer to HB 93 as a “voucher scheme or subsidy,” it is neither. This distinction is an important focus of our brief, as much of the constitutional analysis of school choice options depends on the funding structure.

Instead, the parental choice tax credit empowers parents to take charge of their student’s education. Unlike a voucher, there is no direct government payment to any private school, nor is money distributed to an Education Savings Account or scholarship.

HB 93 was specifically drafted to withstand constitutional scrutiny.

There is currently no enforceable state supreme court ruling in the United States holding a school choice tax credit as unconstitutional. Instead, court after court, across the country has allowed families to benefit from education choice tax credits.

​Absent valid funding scrutiny, the legal challenges brought to the court center on the state education clauses presented in Article IX, Section 1, of the Idaho state constitution, which specifies:

​“The stability of a republican form of government depending mainly upon the intelligence of the people, it shall be the duty of the legislature of Idaho, to establish and maintain a general, uniform and thorough system of public, free common schools.”

​Plaintiffs claim that this wording of the constitution should be interpreted to only allow for a single public school system. However, providing alternative school choice options separate from common schools does not in any way infringe upon the constitution and, much to the dismay of the teacher’s union, the public system is not guaranteed a monopoly on Idaho children’s education.

​The Idaho Legislature has fulfilled its mandate in support of public education through a funding increase in 2025, and an all-time high of $2.7 billion in total.

​The $50 million in general funds allocated to the parental choice tax credit represents less than 2% of the state's overall education budget and can hardly be considered a parallel, competitive education system, as claimed.

Uniformity as dictated by the teacher’s union is not the law, and if it were, diverse state-funded programs like charter schools, or the Idaho Launch and Idaho Opportunity Scholarship programs, would be at risk of being deemed unconstitutional as well, based on precedent.

​Bottom line: the education landscape is big enough to offer diverse, complementary education options that better support families, and the state constitution affords the legislature the ultimate authority in establishing appropriate school choice provisions.

​I encourage you to read the amicus highlighting personal stories of Idaho residents, the results of public polling in favor of school choice, and empirical studies demonstrating that improved outcomes for all students coincide with educational freedom.

HB 93 is not only allowed under our state constitution, it should be celebrated. The $5,000 tax credit ($7,500 special needs) will help children who don’t fit the traditional public school system receive the best possible education to meet their individual needs.