Application period to reopen for Parental Choice Tax Credit program

Application period to reopen for Parental Choice Tax Credit program

BOISE, Idaho - May 19, 2026 - The Idaho State Tax Commission is reopening the application period for the Idaho Parental Choice Tax Credit program. The Tax Commission will start accepting applications on May 21 at 8 a.m. MDT.

More than $7 million in program funds are still available to eligible Idaho residents. Parents can apply for the 2025 parental choice tax credit or the advance payment awarded in 2026 through their Taxpayer Access Point (TAP) account. The Tax Commission will accept applications through August 15 at 11:59 p.m. MDT. The period might close sooner if the Tax Commission awards all the funds before then.

Before applying, parents should check out the eligibility checklist and the application checklist on the My School Choice website at myschoolchoice.idaho.gov/resources.

A new law has changed some of the program requirements that apply to the advance payment, but not the 2025 parental choice tax credit. The changes include:

• An eligible student must be at least 5 and no older than 19 by December 31, 2026. If they have a qualifying disability, they must be no older than 22 by December 31, 2026.
• Parents can't use program money for any semester a student was considered enrolled in a public school or publicly funded entity. However, for the advance payment, a student isn't considered enrolled if they participated in activities for which no academic credit is awarded, participated in sports or other extracurricular activities at a public school, or took Idaho Digital Learning Alliance courses that the state doesn't pay for.

The program is first come, first served. The Tax Commission will process all applications in the order they're received. The program prioritizes awards to parents whose 2024 modified adjusted gross income doesn't exceed 300% of the 2024 federal poverty level.

The refundable tax credit program provides nearly $50 million in state funds to help pay for qualifying nonpublic school expenses for eligible Idaho K-12 students.

For more information, visit myschoolchoice.idaho.gov. Parents with questions can email the Tax Commission at [email protected]. Parents who have issues with their TAP account should call (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

Program Statistics

This program is being implemented through the income tax system, which means the Tax Commission must follow strict state and federal confidentiality laws. We're still in the application phase and actively developing the program, so not all data has been compiled into reportable formats.

The Tax Commission is providing all available information on our website to ensure transparency. As additional data is compiled, in accordance with statutory reporting requirements, it will be made public consistent with the law.

Current Statistics Available:

• Number of applications received: 6,069 applications for 10,809 students
• Applications with a modified adjusted gross income at or below 300% of the federal poverty level: 2,709
• Amount of funds awarded: $33.4 million in tax credits, $8.84 million in advance payments.
• Amount of funds available: $7.09 million

For application totals, visit [email protected]. For award amounts, see the Parental Choice Tax Credit Program Statistics link on our Reports and Statistics webpage.

Future Statistics

In January, The Tax Commission will provide the statistics below in a report to the Legislature and Governor in accordance with Idaho Code section 63-3029N(13):

• The total amount of tax credits provided each year.
• The number of parents who applied each year for the Idaho parental choice tax credit.
• The amount of the average tax credit allowed.
• The number of credits distributed to parents with an adjusted gross income below three hundred percent (300%) of the federal poverty level.
• The number of parents who applied each year for the advance payment.
• The number of advance payments awarded.
• The median amount of the advance payments awarded.
• The geographic area of parents applying for the credit.
• The number of eligible students on the waiting list for each year.
• A list of the categories of qualified expenses for which recipients used the tax credit and the dollar amounts for each category listed in Idaho Code section 63-3029N(2)(f).