New Idaho ed choice proposal - just right?
- Chris Cargill
- Jan 22
- 2 min read
Updated: Jan 22
Goldilocks and the Three Bears likely approve.
An education choice proposal introduced in Idaho’s Revenue and Taxation committee on Wednesday isn't too hot, isn't too cold, and may be the just right way to advance choice options in the Gem State.
State Representative Wendy Horman announced her bill, the Idaho Parental Choice Tax Credit, to committee members, stating that her main concentration was advancing the education of every child.
“No exceptions – every child, no matter where they are learning,” Horman told the committee.
The measure is co-sponsored by Senate Majority Leader Lori Den Hartog, House Majority Leader Jason Monks, and Senator Scott Grow.
The Idaho Parental Choice Tax Credit is similar to a proposal introduced in the 2024 session. It’s a $50 million program that will offer refundable tax credits of up to $5,000 per child, or $7,500 per child with special needs, to cover qualified expenses such as K-12 tuition and fees, tutoring, standardized tests, AP exams, textbooks and specific transportation costs.

All families can apply, but priority will be given to those at 300% of the federal poverty level. There will also be a one-time advanced tax credit payment to help families get started.
The program does not take a dime away from the state’s K-12 budget. With the $50 million cap, it is likely that fewer than 10,000 families will be able to take advantage. For reference, there are 36,000+ students attending private and home school, and more than 300,000 students in K-12 public schools in Idaho.
At $50 million, the cost of the program is equal to just .0185% of the state’s K-12 budget. It could not be increased unless a future legislature decided to take further action.
In his state of the state proposal, Governor Brad Little announced his support for a $50 million plan that would be fair, accountable and transparent. The proposal introduced by Representative Horman certainly checks those boxes.
The measure introduced today includes penalties for misusing program funds, requirements that the state tax commission publish updates on credit amounts, reports that will be made to the governor, the controller and legislative committees, and transparent information on the number of parents applying, the household incomes, and the geographic location of the applicants.
Our recent Idaho Poll found strong support for an education choice tax credit (66%), with majority approval among Republicans, Democrats and Independents.
There are more than 180 studies on the impact of education choice, with 84% showing positive results.
The legal cases, too, show overwhelming support from the courts on proposals to advance education freedom.
Idaho lawmakers may have found just the right vehicle to finally get choice across the finish line this session.

This money can be used to expand public school offerings. Will these students be tested?
I find it highly ironic that the only way the bill can be written to pacify Republican skeptics is to literally state that in order to qualify for assistance the child must be taught by anyone other than their own parents.
I still support the bill, but it goes to show you how absurdly indefensible the position is of those opposed to universal school choice.