Idaho families seeking reimbursement for private education costs can apply starting Thursday for a second round of state tax credits totaling more than $7 million in leftover funds from the program’s first year.

The Idaho State Tax Commission will accept applications through Aug. 15 for the Parental Choice Tax Credit, which reimburses families for private school tuition and other non-public education expenses. Applications close earlier if the remaining $7.09 million is claimed first.

The program launched this year with a $50 million cap but distributed only $42.4 million during its initial application window from Jan. 15 to March 15. The Tax Commission approved 6,069 applications covering 10,809 students in April.

During the first round, 45 percent of approved applications came from families earning at or below 300 percent of the federal poverty level. State law gives these lower-income households priority access before opening the program to all Idaho families on a first-come, first-served basis.

The Tax Commission announced Tuesday it will release more detailed program data in January when it submits a report to the Legislature on the tax credit’s first year. That report must include federal poverty level breakdowns, average tax credit amounts, geographic distribution of recipients, and categories of expenses claimed.

The agency declined earlier this month to provide additional information through public records requests, including how many families receiving tax credits were already enrolled in private schools or homeschooling before applying.

Lawmakers created the refundable tax credit during the 2024 legislative session as Idaho’s first state-funded private school choice program.