Idaho’s $50 Million Private School Credit Is Gone. The Public Doesn’t Know Who Got It.
Idaho’s Parental Choice Tax Credit program burned through its entire annual budget, and the state has blocked public records requests seeking to show who received the money. The Idaho State Tax Commission announced on July 17, 2026, that applications are closed after the program hit its $50 million cap.
The program, created by House Bill 93 and launched in January 2026, offers families up to $5,000 per non-public school student in refundable tax credits. Students with special needs qualify for up to $7,500. “Refundable” means the credit can exceed a family’s tax bill, resulting in a direct payment from the state.
12,497 students covered by 7,019 applications when the $50 million cap was reached in July 2026
That last number matters: a household earning roughly $137,000 annually with two children in private school could receive all of its state taxes back and still get a $5,000 check, according to Idaho Education News. The program carries no income ceiling.
The State Is Blocking Data on Who Received Taxpayer Funds
About 45% of applicants were at or below 300% of the federal poverty level, which is $96,450 for a family of four. Applications from lower-income households were approved first. But the remaining 55% of applicants had higher incomes, and the state has not said how much of the $50 million went to each income group.
Idaho Education News filed a public records request for aggregate income data and enrollment history after the first application round closed. The Tax Commission declined, citing an open application period and privacy laws. Commissioner Janet Moyle said state law does not require the agency to compile reports until January 2027. EdNews refiled its request on July 17.
Starting in 2027, previous recipients will receive priority access before new applicants. That policy locks in the current unknown distribution of benefits before the public has any data on who those recipients are.
What You Can Do Now
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Contact the Idaho State Tax Commission directly at (208) 334-7660 and ask when aggregate income and enrollment data for the Parental Choice Tax Credit will be made public. Transparency on who receives taxpayer funds is a basic accountability standard.
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Call your Idaho state legislators through the Legislature’s main line at (208) 332-1000. Ask them to amend House Bill 93 to require quarterly public reporting of recipient income bands and prior enrollment status, not just an annual January report.
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Submit a public comment to the Tax Commission at tax.idaho.gov/contact asking the agency to release aggregate, non-identifying data on credit recipients before the January 2027 deadline. Cite the public interest in tracking how $50 million in state funds is distributed.
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Connect with the Idaho Education News accountability desk at idahoednews.org to follow their ongoing records requests. Sharing their reporting extends pressure on the Tax Commission to respond.
Sources
Idaho Capital Sun: Idaho’s Private Education Tax Credit Reaches Annual Cap, Applications Close Idaho Education News: Parental Choice Tax Credit Income and Enrollment Data Request Denied Idaho Legislature: House Bill 93 Text, Parental Choice Tax Credit Idaho State Tax Commission: Parental Choice Tax Credit Program Page