COEUR d’ALENE — Proponents of Idaho’s new $50 million tax credit program for students not enrolled in public schools said they believe the program will allow parents to make the best educational choices for their children. 

More than 60 people gathered Wednesday night at the Best Western Plus Coeur d’Alene Inn to learn about how they can utilize the tax credits created through House Bill 93, which Idaho Gov. Brad Little signed into law earlier this year. The event was the first stop on a planned tour presented by the Mountain States Policy Center. 

The new program allows Idaho families whose children are not enrolled in public schools to claim up to $5,000 — or up to $7,500 for students with special needs — in tax credits covering private school tuition and other education-related expenses, such as tutoring, homeschooling curricula, travel and more. 

Sen. Ben Toews, R-Coeur d’Alene, said he believes the tax credit will allow for “innovation” in Idaho education. 

“I think that’s the Idaho way,” he said. “We don’t really want the government meddling in how we educate our children. That’s important to me. It’s also important that every parent possible can have the best options possible for their children.” 

In September, a coalition that includes the Idaho Education Association and the Moscow School District filed a lawsuit challenging HB 93. The suit argues that spending taxpayer funds on private education violates Idaho’s constitution. 

Beginning in 2026, families with an income level that is 300% of the federal poverty level will be able to apply for an “advance tax credit.” 

“When you apply for that advance tax credit, you will get that money in 2026 for the fall of 2026,” said Jeremy Chou, an attorney with the firm Givens Pursley. 

Though the tax credit program has a $50 million cap at present and applicants will be prioritized based on income level, there is no limit to the number of children in a family that can receive the tax credit, so long as all children are eligible. 

While parents must maintain a “learning record” that “indicates the student’s growth,” Joey Magana of the education reform organization EdChoice emphasized that the tax credit program includes no testing requirements for students. 

Under the law, there is no state oversight or regulation of the education of students whose families receive the tax credit. Non-public schools are not required to alter their “creed, practices, admissions policy or curriculum in order to accept students whose payment of tuition or fees stems from a refundable tax credit under this section.”

“As a legislator, that gave me a lot of confidence that this is not going to allow the government to get involved in your decisions as a private school or as a parent,” Toews said. 

One attendee questioned whether “homeschool programs or unaccredited private schools” supported through the tax credit program would be held to any educational standards. 

In response, Toews said some students “flunk out” of public schools. 

“We’re not defining whether we fund something based on whether it’s successful in the public school realm, so I don’t think it’s fair to put that burden on that private or homeschool realm,” Toews said, to applause from the audience.