Idaho Tax Credit Program Sends Most Funds to Christian Schools
A state Tax Commission report finds most first-year awards under the Parental Choice Tax Credit Program went to private schools, with about 13% spent on homeschooling.
Updated on Nov. 13, 2026 in Homeschooling
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The Idaho State Tax Commission released a report on first-year awards from the Parental Choice Tax Credit Program, which allocated $50 million in state money to private schools and homeschooling costs. Most program funds were spent at Christian private schools around the state.
Why it matters
The report offers the first detailed look at how families used the program's money, including how much went to tuition versus homeschooling. Supporters say the program expands education options for children with a range of learning needs, and the spending data bears directly on that claim.
The Tax Commission's report covers the program's first year (2025-2026), with over 12,000 students receiving funds and about 5% of awardees claiming a disability. Schools with fewer than 50 families were withheld from the report, leaving some spending patterns unverified.
The players
Idaho State Tax Commission
The state agency that administers Idaho's tax laws and released the report on how Parental Choice Tax Credit Program funds were spent.
Brad Little
The Republican governor of Idaho who signed the bill creating the Parental Choice Tax Credit Program into law.
The details
The program delivers money to parents as tax credits, prioritizing families earning less than three times the federal poverty level. However, over half of this year's awardees earned more than that threshold, and over half of applications came from the Treasure Valley.
Timeline
2025: Gov. Brad Little signed the bill creating the program into law.
2025-2026: First program year, with awards distributed to over 12,000 students.
November 13, 2026: Idaho State Tax Commission released the report on program spending.
Roadmap
The Parental Choice Tax Credit Program is Idaho's first state-funded tax credit directed at private school and homeschooling costs. This first-year spending report is the initial public record against which the program's stated goal of expanding access for children with diverse learning needs can be measured.
Families who qualify under the income threshold of about $96,000 for a family of four may be eligible for tax credit awards for private school tuition or homeschooling costs. The report shows that about 94% of awarded funds went to tuition, so households considering this option should expect most of the credit to cover school fees rather than homeschool materials.
The takeaway
The first-year data shows that the program's dollars flowed mainly to tuition at Christian private schools, not to homeschool families. Readers weighing the program's effects should compare these spending patterns against the stated goal of serving families under the income threshold.
Further reading
For more on how families in the state navigate their options, see Homeschooling coverage.
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Should Idaho keep funding private school tax credits for families?
