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This user-friendly platform is designed to help you navigate the diverse landscape of Education Savings Accounts across different states. This tool offers a comprehensive comparison of ESA programs by state.

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From the list of state programs below, you can choose up to three programs to compare. The results will show you a comprehensive overview of the particular policy features included in the design of the program.

With this tool, you can compare state programs, analyze program features, and make informed decisions.

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IDAHO: Parental Choice Tax Credit Program

ESA comparison by state Hits: 52
  • State: IDAHO
  • PROGRAM OVERVIEW: PROGRAM OVERVIEW
  • Year Launched: 2025
  • Fund Administrator:
    • Option name: Idaho State Tax Commission, Option type: Popup, Option description:

      (3) The Idaho parental choice tax credit shall be administered as provided in this section. 
  • Funding Mechanism:
    • Option name: A refundable tax credit, Option type: Popup, Option description:

      (3) The Idaho parental choice tax credit shall be administered as provided in this section. For tax year 2025 and subsequent tax years, there shall be allowed a refundable tax credit up to five thousand dollars ($5,000) per eligible student against the tax imposed by this chapter for any parent:
  • Program Administrator (Gov't):
    • Option name: Idaho State Tax Commission, Option type: Popup, Option description:

      (4) The state tax commission shall prescribe forms for the purpose of applying for and claiming the credit authorized by this section. The forms shall identify the civil and criminal penalties provided in sections 63-3046 and 63-3075, Idaho Code, for providing false and fraudulent tax information and shall require the parents to affirm under oath that the information submitted in the form is true and accurate. The forms shall also require any parent who has previously received a credit authorized by this section to certify and attach evidence that the parent completed the satisfaction and engagement survey required under subsection (14) of this section. Beginning in January 2026, and each year thereafter, the application period shall open on January 15 and shall remain open for a period of sixty (60) days. The state tax commission shall notify parents whether they will receive a credit award. Such notification must be within thirty (30) days of the close of the application period.
      (5) The state tax commission shall calculate the total amount of credits claimed in completed applications that qualify under subsection (3) of this section. If the total amount does not exceed the annual maximum limit provided in subsection (12) of this section, the state tax commission shall re-open the application period to receive new applications. Such applications shall be accepted until August 15 or until the annual maximum limit is reached, whichever is first.
      (6) Credits shall be issued on a yearly basis. For applications received in 2026, the state tax commission shall give priority to parents whose modified adjusted gross income as indicated on their most recently filed tax return does not exceed three hundred percent (300%) of the federal poverty level. Starting in the 2027 application period, the state tax commission shall give priority status to applications from parents who received a credit in the prior year, followed by parents whose taxable income as indicated on their most recently filed tax return does not exceed three hundred percent (300%) of the federal poverty level.
  • Third Party Administrator: None
  • Role of DOE:
    • Option name: None, Option type: None
  • Application Window/Dates:
    • Option name: January 15th- 60 Day, Option type: Popup, Option description:

      Beginning in January 2026, and each year thereafter, the application period shall open on January 15 and shall remain open for a period of sixty (60) days. The state tax commission shall notify parents whether they will receive a credit award. Such notification must be within thirty (30) days of the close of the application period.
  • Fund Disbursement Frequency:
    • Option name: Annually, Option type: Popup, Option description:

      (6) Credits shall be issued on a yearly basis. (9) The application forms pursuant to subsection (4) of this section shall permit parents to elect a one time advance payment of the credit for each eligible student. When a parent elects to receive an advance payment pursuant to this subsection, the credit shall be issued in one (1) installment, to be paid within sixty (60) days of notifying a parent of such credit award but not later than August 30.
  • Average Per-Pupil Funding:
    • Option name: $5,303, Option type: Popup, Option description:

      (3) The Idaho parental choice tax credit shall be administered as provided in this section. For tax year 2025 and subsequent tax years, there shall be allowed a refundable tax credit up to five thousand dollars ($5,000) per eligible student against the tax imposed by this chapter for any parent:

      (a) Who incurs qualified expenses of up to five thousand dollars ($5,000) per eligible student during the tax year, if each eligible student is a dependent and is properly claimed on the parent’s full-time Idaho resident individual income tax return; and

      (b) Who timely and properly files an application.
  • ELIGIBILITY: ELIGIBILITY
  • Income Limit:
    • Option name: None, Option type: None
  • Prior Year Public School Requirement:
    • Option name: None, Option type: None
  • Additional Eligibility Check:
    • Option name: None, Option type: None
  • Homeschool Compatible:
    • Option name: Yes, Option type: Popup, Option description:

      (d) "Nonpublic school" means a private school, microschool, or learning pod that provides academic instruction to eligible students, which academic instruction may be provided in person, online, virtually, or through any combination thereof, and such academic instruction is:

      (i) Provided by an accredited school; or

      (ii) Documented in a portfolio of evidence or learning record that indicates the student’s growth. Records of the instruction shall be retained sufficient to establish that the instruction meets the requirements of paragraph (a) of this subsection and shall be available in the case of any audit by the state tax commission.
  • Enrollment Cap:
    • Option name: Appropriation , Option type: Popup, Option description:

      The total amount of tax credits authorized for all taxpayers under this section shall not exceed fifty million dollars ($50,000,000) each tax year. In the event the total amount of claims for tax credits allowed by this section exceeds fifty million dollars ($50,000,000), the credits shall be allowed in full to parents whose applications were properly and timely filed and who have priority status under subsection (6) of this section, followed by the remaining parents who filed complete applications on a first-come, first-served basis, until the annual maximum limit is reached. The state tax commission shall create and maintain a waiting list demonstrating who would be eligible on a first-come, first-served basis if the annual maximum limit for credits allowed under this section is increased.
  • Lottery:
    • Option name: No Lottery, Option type: None
  • Testing:
    • Option name: None, Option type: None
  • COSTS COVERED INCLUDE: COSTS COVERED INCLUDE:
  • Private School Tuition:
    • Option name: Yes, Option type: Popup, Option description:

      (f) ""Qualified expenses"" means kindergarten through grade 12 tuition or fees for attending a nonpublic school, tutoring, nationally standardized assessments, assessments used to determine college admission, advance placement examinations, industry-recognized certification exams, and preparatory courses for nationally standardized assessments. ""Qualified expenses"" also means costs for textbooks, curricula used for kindergarten through grade 12 academic instruction, and transportation costs to and from a facility incurred for the purposes of receiving kindergarten through grade 12 academic instruction, including public transportation, ridesharing, and the use of privately owned vehicles, for which reimbursement shall use the mileage rate applicable to state employee travel in effect at the time the travel occurs. ""Qualified expenses"" shall not include expenses paid with funds received from a grant under section 33-1031, Idaho Code, or reimbursement pursuant to section 33-4603, Idaho Code.”