Idaho families seeking help paying for private school tuition and other non-public education expenses have another opportunity starting Thursday. The Idaho State Tax Commission is opening a second round of applications for the state’s Parental Choice Tax Credit, a refundable credit designed to offset costs associated with private schooling and home education.
The second round opens because the first application window, which ran from January 15 through March 15, closed without exhausting the program’s $50 million cap. Roughly $7.09 million in remaining funds is now available. The Tax Commission will accept new applications through August 15, or until that remaining balance is claimed, whichever comes first.
First Round by the Numbers
During the initial application period, the Tax Commission received 6,069 applications covering 10,809 students. In April, the agency distributed $42.4 million to qualifying families.
Nearly half of applications, about 45 percent, came from households with modified adjusted gross incomes at or below 300 percent of the federal poverty level. Those households received priority access to the credits. Remaining funds were distributed on a first-come, first-served basis.
For North Idaho families, the program represents a meaningful shift toward parental rights in education, allowing more control over where and how children are educated without being penalized financially for choosing outside the public school system.
Transparency Questions Linger
The Tax Commission has faced scrutiny over data it has declined to release, including figures on how many recipients were already enrolled in private school or learning at home before applying. Critics have raised questions about whether the program is reaching families who genuinely need assistance or primarily benefiting those who had already made the switch.
A full report on the program’s first year is due to the Legislature in January 2027. The Tax Commission confirmed this week that additional data will be released at that time. That report must include federal poverty breakdowns, average credit amounts, geographic distribution of recipients, and a summary of expenses claimed.
The commission has not yet committed to releasing more detailed records ahead of that deadline despite public records requests seeking the information.
How to Apply
Families can submit applications directly through the Idaho State Tax Commission. The window closes August 15 or when the available $7.09 million is exhausted. Given that the first round drew more than 6,000 applications, families interested in the second round are encouraged to apply promptly.
North Idaho Republican Staff
