This story was originally posted on IdahoEdNews.org on July 17, 2026.
Idaho’s fledgling private education tax credit program has hit its annual spending cap, and applications are closed, the Idaho State Tax Commission announced Friday.
Enacted last year through House Bill 93, the Parental Choice Tax Credit program offers non-public school students up to $5,000 — or $7,500 if they have special needs — in refundable tax credits covering education expenses.
The program is capped at $50 million annually, including administration costs. After the first round of applications, which launched in January, about $7.1 million remained available. In May, the Tax Commission reopened the application period until either the cap was reached or Aug. 15, whichever came first.
Recipients can reapply next year for expenses incurred during the current tax year. Starting next year, previous recipients will get priority access to the credits.
How many Idaho families have applied for the private education tax credit?
As of Tuesday, the Tax Commission had received 7,019 applications covering 12,497 students. There’s no limit on how many students a household can claim for refundable credits.
Applications from households that earn 300% or below the federal poverty level — $96,450 for a family of four — were approved first. About 45% of applicants were at or below 300% of the poverty level, the Tax Commission announced in May.
But there are no income limits tied to the program. A household that earns about $137,000 annually and has two kids in private school could be refunded all its state taxes then receive a $5,000 check, Idaho Education News previously reported.
The Tax Commission has released little information about who is receiving the taxpayer funds.
After the first round of applications closed earlier this year, EdNews filed a public records request seeking aggregate data on the recipients, including income data and how many recipients previously attended a public school.
The Tax Commission declined to release the data, saying the application period was still open, so it hadn’t compiled reports, and state law doesn’t require reporting until January. Janet Moyle, one of four state tax commissioners who oversee the agency, also said that privacy laws prohibit the commission from releasing spreadsheets used to collect data on the tax credit.
EdNews refiled its records request Friday.
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