Idaho’s House Bill 93, passed in early 2025, created the Parental Choice Tax Credit. This law provides refundable tax credits of up to $5,000 for most eligible students, and parents may receive up to $7,500 for students with qualifying disabilities.
What Are Eligible Expenses?
Taxpayers who are approved to participate in 2026 will be able to receive credit for eligible expenses when filing their 2025 tax returns. They will need to provide receipts for qualified expenses.
Qualified expenses include items such as nonpublic school tuition (including online private schools), curriculum, and textbooks.
Participating students must be taught English, mathematics, science, and social studies, at a minimum. Most full-time students at Enlightium Academy are assigned courses in these subjects each year.
When and How Do I Apply?
The most up-to-date information regarding application instructions and deadlines can be found on the Idaho State Tax Commission website.
House Bill 93* states that the application will be open from January 15th until March 15th annually.
According to the Idaho State Tax Commission, parents must have filed an individual income tax return for the prior year and registered for a Taxpayer Access Point (TAP) account. Please visit the Idaho State Tax Commission website to learn more about these tasks.
Note: This article is for informational purposes only. Enlightium Academy is unable to provide tax advice. Please speak with a tax professional and/or conduct further research before filing to ensure that any deductions or credits are taken in accordance with your state laws.
*Laws are subject to change. This article was published on September 3, 2025.