Idaho Capitol Watch

HB 590: TAXATION – Amends, repeals, and adds to existing law to repeal and replace the Idaho Parental Choice Tax Credit and the Idaho Parental Choice Tax Credit Advance Payment Fund.

Repeals and replaces the Idaho Parental Choice Tax Credit with new provisions effective 2028, providing refundable credits up to $5,000 per eligible K-12 student ($7,500 for students with disabilities) for nonpublic school tuition, tutoring, textbooks, and transportation. Annual cap of $50M with priority for low-income families. Includes advance payment option and parent satisfaction surveys.

Status

Reported Printed (February 5, 2026) · Originated in the Idaho House · Introduced February 4, 2026

Sponsors

Committees

  • JRA for Printing

Bill history

  • February 4, 2026 — House: Introduced, read first time, referred to JRA for Printing
  • February 5, 2026 — House: Reported Printed; Filed in the Office of the Chief Clerk

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Canonical URL: https://idahocapitolwatch.com/bills/2026-HB590