For the first time in Idaho, $50 million in state-funded tax credits can help cover private school tuition, tutoring, curriculum, transportation, and more. Applications open January 15, 2026 for eligible expenses incurred in 2025.
Who Qualifies?
- All Idaho resident K-12 students ages 5-18 qualify (or up to age 21 for students with a qualifying disability).
- While there is no income limit, priority is given to families earning under 300% of the federal poverty line (~$96,450 for a family of four).
- Families must have filed a 2024 Idaho tax return to apply.
How Much Funding Per Student?
- Families can receive up to $5,000 per eligible student.
- Students with special needs may receive up to $7,500.
What You Can Spend It On
- Tuition and fees for private schools, microschools, and learning pods
- Tutoring, textbooks, curricula, and standardized test fees
- College prep and certification exams
- Transportation to nonpublic academic programs
- Tutoring
- Educational therapies
Other Details
- Idaho families must have filed a 2024 Idaho tax return and create a Taxpayer Access Point (TAP) account. Register at tax.idaho.gov/NewTAP. Parents can file an Idaho 2024 tax return even if they don’t have taxable income. Follow the special filing instructions from the Idaho Tax Commission. You should file your return as soon as possible to allow time for the Tax Commission to process the return.
- Families can apply for all your eligible children on one application.
- Parents will be required to submit receipts and participate in an annual survey to remain eligible.
- Homeschool families cannot use the program for parent-led instruction.
- Receipt tracking is required. If the nonpublic school that your child is attending isn’t accredited, you’ll be required to document their growth as a student using a portfolio of evidence or learning record.
Next Steps
- Get Updates: Sign up for email/text updates when the portal opens.
- Research Schools: If you are seeking to switch to a private school, do research now and begin the enrollment process for your desired school, if applicable.
- Organize Documents: Have access to your 2024 Idaho tax return, education-related receipts from the 2025 school year, your child’s information, or any IEPs or other documentation demonstrating special learning needs.
- Create your Taxpayer Access Point (TAP) account: Visit tax.idaho.gov/NewTAP to create your account for when the portal opens.
- Plan Your Budget: The Idaho Parental Choice Tax Credit may not cover full tuition costs; check with your school about total costs and other available financial accommodations, if needed.
Source: Idaho State Tax Commission