Governor Little signs ‘Parental Choice’ school bill

Families can now choose Catholic schools and receive up to $5,000 tax credit, $7,500 for special needs

By Philip A. Janquart

ICR Assistant Editor

A new Idaho law provides families up to a $5,000 tax credit for children to attend private school or homeschool and up to $7,500 for students with special needs. For the first time, parents wishing to send their children to Catholic schools will be eligible for the benefit.

Several attempts at school choice have been proposed during the previous decades without success. But on Thursday, Feb. 27, Idaho Governor Brad Little signed the bill into law.

House Bill 93, which creates the $50 million Parental Choice Tax Credit program, was passed by the Idaho Legislature during its current 2025 session. The program benefits families who want more choices in their children’s education, but may not have the means to send them to a private school.

“I truly believe the passing of the school choice tax credit bill will enhance the quality of education for all our young throughout the great State of Idaho,” said Bishop Peter F. Christensen. “For Catholics, this means to educate and engage in the formation of the whole person in body, mind and soul. This advantage can be pursued at a much more affordable cost for those who would otherwise be unable to send their children to the school of their choice. This legislation will raise the quality of education in Idaho by inspiring healthy competition among schools, offering tremendous benefit to all who live here, regardless of where their children attend,” Bishop Peter added.

Diocesan Director for Special Projects Christian Welp noted, “For years, Catholic families have been supporting public schools through their taxes and paying for their children’s Catholic education. Now, because of the new legislation, these families can benefit directly from their tax dollars.” Parents who want to enroll their children in private school can apply for the program in 2026. The application period will always be in the spring and will apply the following school year.

“The way it’s structured, it’s going to give priority to lower income families,” District 9 Representative John Shirts, R-Weiser, told the Idaho Catholic Register (ICR). According to the bill, the new law provides a refundable tax credit for a parent, guardian, or foster parent who incurs qualified education expenses for eligible kindergarten through twelfth-grade students.

Tuition and fees related to attending a nonpublic school are covered, as well as tutoring, taking assessments used to determine college admission, textbooks and transportation costs for the purpose of receiving academic instruction.

“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 said in a prepared statement, adding that his administration has increased public school funding by 60% in recent years.

Those who do not support the new law say it will unjustly deplete state coffers and fail to provide enough oversight.

During a media question and answer session, Governor Little said the program doesn’t “have enough accountability in it. But I don’t think there’s enough accountability in the money we give public schools either.”

Diocese of Boise reaction

Tammy Emerich, superintendent of Catholic schools for the Diocese of Boise, said she fully supports the program largely because it allows parents, who might not otherwise have the option, to send their children to a Catholic school.

“The Office of Catholic Schools recognizes that parents are the primary educators of their children, and we are very pleased to see legislation enacted that supports this foundational belief,” she said in an email to the ICR. “Whether this provides new opportunities for our families to choose one of our amazing Catholic schools or participate in a homeschool or micro school environment, we celebrate our parents’ expanded educational choices.

Emerich added, “We believe it is critical for parents to have options as they determine the best learning environment for their children, each with their own unique needs. We applaud Governor Little for his decision to support school choice in Idaho and deeply appreciate his commitment to Idaho families.”

Christian Welp said, “We want to thank Governor Little for signing house bill 93. In Governor Little’s own words, ‘Idaho can have it all – strong public schools, and education freedom.’”