The Idaho Tax Commission released its first comprehensive analysis of the state’s parental choice tax credit, confirming a highly successful debut year. The report, issued Friday, documents 12,216 final student awards and $49.3 million in educational assistance, with applications approved in every legislative district across Idaho.
Broad Participation and Income Reach
Of the 6,875 parents who received awards, 3,075 (44.7%) qualified under the program’s income priority, meaning their 2024 tax returns reported income at or below 300% of the federal poverty level. This includes families living below the poverty line as well as those earning up to three times that threshold.
Geographically, the credit is not limited to the Boise area. While Ada and Canyon counties account for just over half of awarded parents, more than 3,300 parents—48% of the statewide total—reside outside those two counties, receiving $22.64 million in assistance. On a per‑capita basis, Idaho, Latah and Kootenai counties posted the highest participation rates.
Rural Impact
Opposition to education choice has historically been strongest in eastern and southeastern Idaho. The report shows that eight counties in that region awarded assistance to 647 parents, totaling $4.27 million. Bannock and Bonneville counties alone accounted for 461 awarded parents and nearly $3 million.
How Families Use the Credit
Approximately one in five awarded students is homeschooling or planning to homeschool, with homeschool awards averaging $2,776 and representing about 19% of student awards but only 13% of award dollars. Another 3,092 awarded students (25.3%) had previously attended public school.
Tuition makes up 93.5% of claimed expenses, while the remaining $2.5 million covers curricula ($1 million), tutoring ($600,000), transportation ($544,000) and textbooks ($246,000). There is no evidence of frivolous claims such as large‑screen TVs or vacations, countering critics’ predictions of abuse.
Next Steps for Idaho Lawmakers
The commission identified 430 parents who filed returns without claiming approved credits, representing $2.1 million in unclaimed assistance. Some filed before receiving approval and may need to amend their returns. Additionally, 1,232 applications were started but never completed or submitted.
Maintaining the current average award of $4,038 per student, a $75 million annual budget could support roughly 18,300 students—about 6,100 more than the current capacity. A $100 million budget would extend assistance to approximately 24,400 students.
Administration’s Response
Commission officials praised the program’s administration, noting “great professionalism” despite repeated attempts by opponents to defund or block the credit. The report underscores that thousands of parents pursued assistance despite those obstacles, and that income‑qualified advances reached a sizable number of children, including many with disabilities.
State leaders are encouraged to help families complete pending claims, expand outreach in lower‑participation areas, and consider increasing the program’s budget to meet growing demand.
Original reporting: Idaho Education News — read the source article.
