House Bill 93, Idaho Parental Choice Tax Credit

The Tax Commission is analyzing the implementation of House Bill 93, the Idaho Parental Choice Tax Credit bill. When we have program details available, we’ll make them public. Please be aware of the following:

  • The application process will begin January 15, 2026.
  • Prospective applicants should begin keeping receipts for eligible expenditures for tax year 2025.
  • Read House Bill 93 for more information.