Idaho School Choice Options
Idaho’s main choice program is the Parental Choice Tax Credit. It is a refundable state income tax credit. It pays up to $5,000 per eligible student each year. Students with qualifying disabilities may get up to $7,500. Homeschool families can use it for curriculum, textbooks, tutoring, and some testing. The curriculum must cover academic instruction for kindergarten through grade 12. Parents cannot claim pay for teaching their own children. Applications open January 15 each year and stay open for 60 days. The state cap is $50 million a year. Returning families get priority starting in 2027. Lower-income families may ask for a one-time advance payment.
Day to day, keep receipts for every expense you plan to claim. HB 934 made technical changes in 2026. Homeschooling and public school sports no longer count as public enrollment for the credit. Taking a credit-bearing public class does count, though, for that semester. Idaho has also opted in to the new federal scholarship tax credit for 2027. Homeschoolers can dual enroll in public school classes and activities. They can also dual enroll in college courses. Those college credits count toward high school graduation. For full details on each topic, open the sections below.
Idaho’s Parental Choice Tax Credit (Idaho Code § 63-3029N) is a refundable income tax credit of up to $5,000 per eligible student per tax year. The limit is $7,500 for a student up to age 21 with a disability who needs ancillary services, documented by an Idaho health care provider or an IEP (HB 934 text, § 63-3029N(3), (7); My School Choice).
Qualified expenses include textbooks; curriculum from one or more vendors that together cover K-12 academic instruction; tutoring for academic instruction; certain nationally standardized tests; nonpublic school tuition; and transportation to a facility for K-12 academic instruction (§ 63-3029N(2); FAQs). Parents may not claim tuition or fees for instruction they give their own children (§ 63-3029N(10)(c)).
Who qualifies: Parents and children must be full-year Idaho residents, and the child must be a dependent on the parent’s Idaho return (FAQs).
The application period opens January 15 each year and stays open for 60 days. The state notifies parents within 30 days after it closes. If money remains, applications reopen until August 15 or until the cap is reached (§ 63-3029N(4), (5)).
Total credits are capped at $50 million a year. Starting in 2027, priority goes first to parents who received a credit the prior year, then to parents at or below 300 percent of the federal poverty level (§ 63-3029N(6), (12)).
Parents at or below 300 percent of the federal poverty level may choose a one-time advance payment, paid within 60 days of the award and no later than August 30. Advance payments must be spent on qualified expenses and reconciled with receipts (§ 63-3029N(9); FAQs). Each parent who received a credit must also complete a yearly satisfaction survey (§ 63-3029N(10)(e)).
You cannot claim the credit for any semester your child is enrolled full-time or part-time in a public school, including charter, virtual charter, and magnet schools. Under HB 934 (2026), a student is not considered enrolled for homeschooling, public school sports or other extracurricular activities, non-credit activities, or fee-based IDLA courses that are not state-funded (§ 63-3029N(10)(b); HB 934). Check with the public school if you are unsure whether your child is enrolled (FAQs).
The federal scholarship tax credit (Internal Revenue Code section 25F) begins January 1, 2027, in states that opt in. Idaho was on the IRS list of participating states as of October 22, 2026 (IRS: FSTC Participating States).
Homeschoolers may dual enroll in public school classes and programs, join activities that meet the academic eligibility rules, and dual enroll in college courses that count toward high school graduation (Idaho Code § 33-203). See our Idaho Homeschool Laws page for details.
- Idaho State Tax Commission: My School Choice and FAQs
- Idaho Legislature: HB 934 (2026) and bill text, Idaho Code § 63-3029N
- IRS: Federal Scholarship Tax Credit Participating States (as of October 22, 2026)
- Idaho Code § 33-203: Dual enrollment
Last reviewed: November 4, 2026
*The information on this page is for general use only. It should not be taken as legal advice. It is believed to be accurate however state and federal laws change every year. Homeschool.net recommends joining an organization such as the Home School Legal Defense Association before your homeschooling adventure begins. HSLDA can provide complete, accurate, legal advice and services for homeschooling families.
Update History
No changes in law noted since this page was first published.