STATEMENT OF PURPOSE
RS31872 / H0001
The Idaho Parental Choice Tax Credit legislation provides for a refundable tax credit up to $9,500 for a parent
or guardian that incurs qualified education expenses for an eligible student. "Qualified expenses" include
but are not limited to kindergarten through twelfth grade tuition and fees related to attending a non-public
school, tutoring, taking assessments used to determine college admission, costs for textbooks, curriculum, and
transportation costs for the purposes of receiving academic instruction. It also means a micro school or learning
pod that provides academic instruction.
The Idaho State Tax Commission has the ability to audit records, receipts and documents similar to all tax
filings to ensure accountability.
FISCAL NOTE
The total fiscal impact to the State General Fund is a maximum of $250 million if the program is fully subscribed.
No additional FTEs in the Idaho State Tax Commission are being requested at this time to administer the
program.
Contact:
Representative Clint Hostetler
(208) 332-1024
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 01/08/2025, 9:26 AM