The Idaho school choice tax credit program received 6,069 applications covering 13,568 students by the March 15 deadline, demonstrating strong demand from Idaho families for educational alternatives.

The tax credit, established in a previous legislative session, allows families to claim credits for qualifying private, homeschool, and alternative education expenses. The 2026 Legislature worked to clarify the program’s rules, including codifying that participation in public school athletics does not count as enrollment for purposes of the credit.

Representative Jason Monks, R-Meridian, sponsored a bill to address implementation questions. The bill included a retroactive effective date of January 1, 2026, affecting students who had already applied for the first round of credits.

In North Idaho, where homeschooling rates and private school enrollment are above the state average, the tax credit was widely supported by conservative families. The program aligns with the Republican principle that parents, not government, should direct their children’s education.