Ryan Suppe - 02/05/2025
UPDATE, Feb. 5: House Bill 93 advanced to the full House.
Idaho lawmakers this session are considering whether to subsidize private schooling and home schooling. Gov. Brad Little has pledged $50 million for a private school choice bill that meets his standards — fairness, accountability, responsibility and transparency — and multiple proposals are on the table.
This bill tracker explains the difference between each bill — in their funding mechanisms, eligibility requirements or total cost, for instance — and the tracker will be updated throughout the legislative session with each bill’s status in the process.
House Bill 93 — Refundable tax credit ($50 million)
This bill would create a refundable tax credit offering private school and home-school students up to $5,000 for tuition, tutoring, standardized test fees, curriculum, books, transportation and other education expenses. Students with special needs would qualify for up to $7,500.
On Jan. 30, House Bill 93 replaced House Bill 39 with a handful of changes.
Sponsors
Rep. Wendy Horman, R-Idaho Falls
Senate Majority Leader Lori Den Hartog, R-Meridian
House Majority Leader Jason Monks, R-Meridian
Sen. C. Scott Grow, R-Eagle
What’s the total cost to the state?
The tax credit program would be capped at $50 million. This cap could be lifted in the future. The bill directs the Idaho State Tax Commission, which would administer the program, to create a waiting list “demonstrating who would be eligible on a first-come, first-served basis if the annual maximum limit…increased.”
Who is eligible?
Parents of non-public school students, ages 5-18, or 5-21 for students with disabilities, would be eligible to apply for the tax credit.
Which schools are eligible?
Expenses covered by the tax credit include tuition at a K-12 private school that teaches English language arts, mathematics, science and social studies.
It also requires that schools benefiting from the tax credits — including private schools, micro-schools and learning pods — either be accredited or maintain a portfolio demonstrating learning growth in English, math, social studies and science.
Are home-schoolers eligible?
Yes.
Are there income limits?
Applicants with household incomes 300% or below the federal poverty limit would be given priority access to the tax credits. They would also be eligible for advance payments.
Senate Bill 1025 — Empowering Parents tuition grant
This bill would expand the state’s existing Empowering Parents program and open it up for private school tuition.
It would increase grant awards from $1,000 per child to $5,000 per child. Families with multiple children could receive up to $15,000 per household.
The bill would also hike annual funding for the Empowering Parents program from $30 million to $50 million annually.
Sponsor
Sen. Dave Lent, R-Idaho Falls
What’s the total cost to the state?
In addition to increasing Empowering Parents funding from $30 million to $50 million per year, the bill would send an additional $30 million to public schools for special education expenses.
The new state spending would be $50 million in total.
Annual spending on the Empowering Parents program would be capped at $50 million, but this cap could be lifted in the future.
Who is eligible?
Parents of public school, private school and home-school students between 3 and 18 years old would be eligible for the grants.
Eligible expenses for Empowering Parents currently include books, curriculum, tutoring, computer hardware, therapy and standardized test fees, among other things.
Which schools are eligible?
Private schools would have to abide by several measures to have their tuition qualify as an eligible expense. These include:
Accreditation by an accrediting body recognized by the State Board of Education.
Compliance with state laws related to special education, nondiscrimination and parental rights.
Maintenance of enrollment and performance data.
Administration of nationally normed standardized tests.
Criminal background checks for any employee who has unsupervised contact with students.
Are home-schoolers eligible?
Yes.
Are there income limits?
Grant awards would be distributed based on adjusted gross income (AGI):
75% would go to families with an AGI less than $60,000.
20% would go to families with an AGI between $60,000 and $80,000.
5% would go to families with an AGI above $80,000.
House Bill 1 — Refundable tax credit ($250 million)
This bill would create a refundable tax credit offering private school and home-school students up to $9,500 for non-public school education expenses, including tuition, books, curriculum, transportation costs and others.
Sponsor
Rep. Clint Hostetler, R-Twin Falls
What’s the total cost to the state?
If the tax credit program were “fully subscribed,” it would cost the state $250 million, according to the bill’s statement of purpose.
Who is eligible?
Parents of non-public school students in kindergarten through 12th grade.
Which schools are eligible?
Any non-public school that provides “academic instruction.”
Are home-schoolers eligible?
Yes
Are there income limits?
No
Senate Bill 1017 — Self-directed learner reimbursement
This bill would have reimbursed self-directed learners for educational activities outside of public school classrooms.
Self-directed learning allows public school students to develop, in partnership with a school district, an independent learning plan that involves activities outside the classroom.
Senate Bill 1017 would have allowed parents or guardians to seek reimbursement for up to 65% of the state funds allocated to the district for that student.
Sponsors
Sen. Dave Lent, R-Idaho Falls
Former Sen. Steven Thayn of Emmett
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