Next year, Idaho parents will be eligible to earn tax credits to subsidize their children’s private school tuition. Gov. Brad Little signed House Bill 93 Thursday morning, which sets aside $50 million for the new program.
Families could earn $5,000 per child or $7,500 for children with special needs in refundable tax credits.
“With the passage of the $50 million Parental Choice Tax Credit program, Idaho boasts even more abundant schooling options for Idaho students and families,” Little wrote in a statement.
“Idaho can have it all – strong public schools AND education freedom. Providing high-quality education for Idaho students will always be our top priority,” he said.
Public testimony during the bill's hearings overwhelmingly opposed the measure. Idaho Education News found public testimony submitted to a House committee rejected the bill at a 10 to 1 ratio.
Gov. Little's office has received "thousands" of emails, voicemails and other communications about the bill, according to his press secretary, Joan Varshek.
"We want to provide a complete picture of public input on the bill and will need more time to compile the numbers," Varshek said in a text message on Thursday.
During his state of the state address in January, Little stressed to lawmakers that any proposed private school subsidy would need to be “fair, responsible, transparent, and accountable.”
“It must prioritize the families that need it most and it must not take funds away from public schools,” Little said during the speech.
On Tuesday, Little told reporters the bill only met one of his five criteria: the $50 million price tag.
“There’s not enough accountability in it,” he said. “But to that mind, I don’t think there’s enough accountability in the money we give public schools, either.”
Families earning less than 300% of the federal poverty level, or $96,450 for a family of four, would be initially prioritized under the law.
Beginning in 2027, though, that preference would shift to parents who received the tax credit the prior year.
Little’s support signals a significant shift from his prior position.
He previously pointed to Idaho’s other school choice initiatives, saying they offered enough options for parents.
Those include traditional public schools, charter schools, private schools, homeschooling and open enrollment, where families can apply to send their children to schools outside their district.
His statement Thursday defended his decision to sign the bill, despite significant public opposition presented in legislative committees. Little’s spending priorities consistently included raising teacher salaries over the last several years.
“Our investments in education initiatives have increased 80 percent overall since my first year in office,” he wrote.
Rep. Wendy Horman (R-Idaho Falls), one of the bill's chief sponsors, said she was elated after learning Little signed the legislation.
“I am so excited for the families and students whose lives this will bless, especially those of modest means," Horman said.
Students with disabilities and who otherwise don't fit in at traditional public schools, she said, will benefit from this new pot of money.
Lauren Necochea, chair of the Idaho Democratic Party blasted the decision in a statement.
“Instead of standing with the people he was elected to serve, Little caved to billionaire-backed lobbyists determined to dismantle public education,” Necochea said.
Other opponents include three major lobbying groups representing teachers, administrators and public school board members, which have held multiple press conferences urging lawmakers and Gov. Little alike to oppose the measure.
That includes the Idaho Education Association, the state’s largest teachers union.
“Each year, [the legislature] will try to siphon more and more tax dollars away from public schools as a gift to private and religious schools and their patrons,” said IEA President Layne McInelly. “It’s a well-worn pattern that has already played out in every other state that has adopted these taxpayer-funded subsidies for the wealthy.”
Copyright 2025 Boise State Public Radio
