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School Choice HB93

Learn more or apply at   MySchoolChoice.idaho.gov.

HB 93 was passed into law on February 27, 2025. This  law established a refundable tax credit (Parental Choice Credit) for families to help defer the costs of private school education for students in grades K-12. This tax credit is up to $5,000 per eligible student and $7,500 for an eligible student with a qualifying disability.

Important Dates & Deadlines 

  • November 1, 2025 Deadline to file your 2024 Idaho Form 40 (Idaho individual tax return), even if you normally wouldn't.
  • December 2, 2025 Deadline to register for a TAP (Taxpayer Access Point) account, (please note registration can take up to 14 days.)
  • January 15, 2026  First day to apply for the 2025 parental choice tax credit (or the 2026 advance payment) through TAP
  • March 15, 2026     Last day to apply for the parental choice tax credit/advance payment
  • April 15, 2026        Notification to parents on whether they will receive the tax credit, advance payment, or both.  

Steps Parents Should Take to Prepare

If you're considering applying, here is a checklist:

  1. File your Idaho tax return (Form 40)
    Even if you don’t normally file, you may need to file to establish eligibility. 
    Idaho State Tax Commission
  2. Register for a TAP account
    The TAP (Taxpayer Access Point) account is needed to apply. Registration may take up to 14 days.
  3. Gather documentation & receipts
    Start saving all eligible educational expense receipts. Make sure they clearly relate to core academic instruction.
  4. Estimate for advance payment (if eligible)
    If you want an advance, estimate what your educational expenses will be for the upcoming year, but be cautious and conservative.
  5. Monitor deadlines and apply early
    Because funds are limited and applications are likely first‑come, first‑served (after priority), early application is important.
  6. Stay informed on updates / FAQs
    The State Tax Commission has published FAQs and holds in‑person or virtual sessions for parents.
  7. Understand repayment / clawback risks
    If funds are used improperly (or not documented), you could need to repay them.

Any additional questions you have that are not covered by the FAQ’s on the website listed above can be submitted to the Idaho State Tax Commission: parentalchoice@tax.idaho.gov.