On Friday, the Idaho Supreme Court heard arguments in a case challenging House Bill 93, a $50 million tax credit program for children attending private schools.
The plaintiffs, which include the Moscow School District, the Idaho Education Association and individual parents, say the vouchers interfere with the state constitutional mandate that Idaho provide a uniform, free system of public schools open to all students.
“This law creates a program that takes public taxpayer money and creates a parallel system of education that is not regulated under the law, thereby creating an unregulated parallel scheme of education,” said Marvin M. Smith, a representative for the petitioners.
Smith also argued the program violates the constitution’s “public purpose doctrine” that requires state tax dollars to serve public interest, not private ones. The defense pushed back saying the law advances education, which is a public purpose the state can achieve through the use of private actors.
Representing the legislature, Jeremy Chou said the constitution only requires Idaho to establish and maintain a public school system, but does not prohibit alternatives.
“If anything, it's supplementing. It's making sure that kids that don't flourish or parents who have a right to decide which ... where, what kind of education their child gets,” he said. “At least this tax credit provides them with a little opportunity to look at education outside of the school system, not to interfere, but to look outside,” Chu added.
The 2025 legislation allows eligible students to receive $5,000 for non-public school related expenses, and $7,500 for eligible children with disabilities. The Tax Commission reports 4,600 households have applied for the tax credit so far.
