Idaho Capitol Watch
HB 934: TAXATION – Amends existing law to revise provisions regarding the Idaho Parental Choice Tax Credit.
Revises Idaho Parental Choice Tax Credit provisions: clarifies eligible student age during tax year, tutoring requirements, curriculum sourcing, advance payment rules, enrollment definitions; repeals Section 67-1230; declares emergency with retroactive application to January 1, 2026.
Status
Session Law Chaptered (April 2, 2026) · Originated in the Idaho House · Introduced January 1, 2026
Sponsors
- WAYS AND MEANS COMMITTEE
Committees
- JRA for Printing
Bill history
- April 1, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- April 1, 2026 — Senate: Received from the House enrolled/signed by Speaker
- April 1, 2026 — Senate: Signed by President; returned to House
- April 1, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- April 1, 2026 — Senate: Delivered to Governor at 4:12 p.m. on April 1, 2026
- April 2, 2026 — Senate: Reported Signed by Governor on April 2, 2026
- April 2, 2026 — Senate: Session Law Chapter 302
- January 1, 2026 — Senate: Effective: Retroactive to 01/01/2026
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