Idaho Capitol Watch

HB 39: TAXATION – Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund.

Establishes Idaho Parental Choice Tax Credit providing refundable credits up to $5,000 ($7,500 for special needs students) for qualified educational expenses of eligible non-public school students. Administered by State Tax Commission with $50M annual cap and priority for low-income families.

Status

Reported Printed (January 23, 2025) · Originated in the Idaho House · Introduced January 22, 2025

Sponsors

  • REVENUE AND TAXATION COMMITTEE

Committees

  • JRA for Printing

Bill history

  • January 22, 2025 — House: Introduced, read first time, referred to JRA for Printing
  • January 23, 2025 — House: Reported Printed and Referred to Revenue & Taxation

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Canonical URL: https://idahocapitolwatch.com/bills/2025-HB39