Today, the Idaho Supreme Court denied a legal challenge to Idaho’s Parental Choice Tax Credit, allowing the program to move forward and expand opportunity for families across the state.
What happened
- The Court denied the petition seeking to block implementation of the tax credit and dismissed the case.
- The Court rejected arguments that Idaho’s Constitution requires a single, exclusive education system beyond the public school system.
- The Court also rejected claims that the tax credit violates the public purpose doctrine, reiterating that education is a public purpose and that policy debates belong in the legislature.
Why it matters
- This decision protects parents’ ability to choose educational services that meet the needs of their individual children.
- It confirms that Idaho’s constitutional duty to provide public schools is a floor, not a ceiling on expanding opportunity for families.
The bottom line
- Idaho can maintain a strong public school system while also empowering families with more options. Today’s ruling keeps that door open.
Background & What’s Next:
- The Idaho Parental Choice Tax Credit was enacted in House Bill 93 during the 2025 legislative session and is codified primarily in Idaho Code section 63-3029N.
- The Idaho State Tax Commission began accepting applications on January 15, 2026, with a 60-day application window.
- The credit is refundable and allows up to $5,000 per eligible student (or $7,500 for certain students with disabilities), subject to a $50 million annual cap.
- Early demand is strong: applications already cover more than 9,300 students seeking to use the Idaho Parental Choice Tax Credit to personalize their education.
Statement from yes. every kid.
Marcus D. San Marino, vice president of government affairs, yes. every kid.
“Today’s ruling is a victory for Idaho families and for common sense. The Court affirmed what parents already know: Every child is unique, and families deserve the freedom to choose the educational services that best fit their needs.”
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