The bill establishes the "Parent-Supported Instruction Act," which allows school districts and public charter schools in Idaho to collaborate with families to provide at-home education through a parent-supported instruction model. This model enables parents to choose alternative curricula and receive funding for eligible educational expenses through an education savings account. The bill defines key terms such as "eligible student," "learning pod," and "tutor," and outlines the responsibilities of sponsoring school districts, including the provision of accountability measures and the retention of special education services.

Additionally, the bill stipulates that only school districts or public charter schools with an adopted policy for parent-supported instruction can sponsor such models. It allows for increased pupil-teacher ratios and mandates that students participating in this model remain enrolled in their sponsoring school district for funding purposes. Parents can apply to participate in this model, and the bill includes provisions for the formation of learning pods, where families can pool resources for group instruction. The act is set to take effect on July 1, 2025, following the declaration of an emergency.