LAURA GUIDO 01/22/25
BOISE — Lawmakers introduced an anticipated private school choice tax credit bill Wednesday morning.
Rep. Wendy Horman, R-Idaho Falls, presented the bill, which is similar to one she introduced last session that failed to advance out of the committee.
The House Revenue and Tax Committee voted Wednesday on party lines to introduce the bill, which allows it to come back for a full hearing. Democratic Boise Reps. John Gannon and Steve Berch voted against the introduction.
The bill would provide a refundable tax credit of up to $5,000 per K-12 student, or up to $7,500 per students up to age 21 with disability, for educational expenses that may include private school tuition. The total cost would be $50 million, with priority given to families that are at or below 300% of the federal poverty level, but any family may apply.
The law includes penalties for using the funds for ineligible expenses but no requirements around curriculum or educational outcomes.
“We are not looking to duplicate the public school accountability system,” Horman said. “Private schools already have their own responsible and accountable metrics and standards.”
There are minimum requirements that students receive instruction, not provided by a parent, that includes English language arts, mathematics, science and social studies, in-person, virtually or in a combination of the two.
Horman said it was designed so a homeschool parent cannot pay themselves a salary.
Other eligible expenses for the tax credit include to pay fees related to tutoring, nationally standardized assessments, college admission assessments, advance placement tests, travel to and from academic instruction — which can include public transportation, ridesharing, or a private vehicle at the mileage reimbursement rate used for state employees.
Gannon raised questions about other tax credit programs that would have a spending cap and whether it is legal to deny eligible people who apply once the cap is reached.
“I’m not aware of any other tax credit that is structured like this,” Gannon said. “… seems like somebody might file a lawsuit or something and say, ‘hey I should get it because it’s there and it's a text credit. So I’m very uncomfortable with that.”
Berch said he didn’t like that there was no performance accountability included in the bill and no assurance that the cost of the program would not increase in the future.”
Majority Leader Rep. Jason Monks, R-Meridian, who is a co-sponsor on the bill, said it was “long overdue in Idaho.”
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