NorthwestFebruary 20, 2025

Plan would allocate $50 million for tax credits to parents who send children to private education

Ryan Suppe Idaho Education News
Den Hartog
Den Hartog

BOISE -- The Idaho Senate on Wednesday narrowly approved a plan to spend $50 million on refundable tax credits for private education expenses, sending House Bill 93 to the governor.

Senators debated the divisive proposal for more than two hours before approving it by a 20-15 vote. Twenty Republicans supported it while nine GOP senators joined six Democrats in opposition.

HB 93, co-sponsored by Lori Den Hartog, R-Meridian, and Wendy Horman, R-Idaho Falls, already cleared the House, and Gov. Brad Little’s signature is the final hurdle before the legislation becomes law.

Little hasn’t publicly shared his views on this bill. But last month he promised to support a $50 million private school choice bill that’s “fair, responsible, transparent and accountable” and doesn’t take money away from public schools.

If Little signs HB 93, non-public school students would be able to claim a refundable tax credit worth up to $5,000. Students with special needs could claim $7,500.

“Parental school choice is first and foremost about kids and families,” said Den Hartog, R-Meridian. “It’s not about the type of school or the type of system.”

Wednesday’s vote marks the first time the Legislature has passed a private school choice bill offering state funds for K-12 tuition, after years of advocacy led by Den Hartog and Rep. Wendy Horman, R-Idaho Falls. Supporters celebrated the successful vote.

“Families win,” Mountain States Policy Center President Chris Cargill said in a news release. “Lawmakers have seen the research and have responded in a historic way.”

The Idaho Education Association, on the other hand, called the bill’s passage “a huge step backward for Idaho’s students and public schools.” The teachers’ union has fervently opposed legislation directing public funds to private schooling.

“This bill was not ‘done the Idaho way,’ as Gov. Little called for during his State of the State address,” IEA President Layne McInelly said in a news release. “Instead, lawmakers gave Idahoans legislation cut-and-pasted from other states by out-of-state lobbyists backed by billionaires who want to plunder Idaho’s public school budget for their own profit.”

Most senators weighed in during Wednesday’s debate, and much of the discussion revolved around Little’s four standards. Den Hartog argued that HB 93 is fair, responsible, transparent and accountable:

Applicants who earn 300% or below the federal poverty limit would have priority access during the tax credit application process.

Tax refunds would be capped at $50 million.

The Idaho State Tax Commission, which would administer the program, would provide a report to the Legislature with data on where the money is going.

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And private schools benefiting from the tax credits would have to be accredited or they would have to maintain a portfolio that shows learning growth.

Supporters touted their previous support for increasing state funding to public schools, including teacher salary bumps and a $1.5 billion increase in facilities funding. Den Hartog noted that state public school spending has doubled over the last decade.

“I think you can be 100% committed to public schools and also be committed to providing a little bit of choice for kids that don’t fit in that box,” said Sen. Doug Ricks, R-Rexburg.

But splitting resources between public and private schools would “compromise the overall value” of education in Idaho, said Sen. Jim Guthrie, R-McCammon. And spending on private schools will come at the expense of other state responsibilities.

“If it’s not public education, whose ox is getting gored?” he said. “Is it roads, courts, fire, police, water recharge, correction, health and welfare, or maybe the potential to offer more uniform tax relief to Idaho citizens? Money is money, and it’s coming from somewhere.”

Sen. Kevin Cook, a member of the Joint Finance-Appropriations Committee, said budget-setting lawmakers would have limited oversight under the tax credit program. The mechanism would divert state revenue before it reaches the Legislature.

“We don’t get to decide where that money is going. It’s already gone,” said Cook, R-Idaho Falls. “It isn’t transparent, and it is not accountable.”

Much of the debate also centered on home schooling. Den Hartog has tiptoed around questions about home-school eligibility for the proposed tax credit. Homeschool Idaho, the state’s largest home-school advocacy group, opposes the bill.

HB 93 doesn’t explicitly say that home-schoolers would be eligible — or ineligible — for tax credits. But it also doesn’t define different types of schooling, like microschools and learning pods, under the heading of “non-public schools.” While home-school parents would be barred from paying themselves a salary using the credit, the bill may not prohibit them from claiming the credit for home-learning expenses such as books or curriculum.

“There is a broad spectrum of home schooling families in Idaho, and the community is growing,” Den Hartog said during the Senate debate. “This bill does not introduce any new requirements for home schooling families. It wouldn’t require them to apply for the tax credits.”

Sen. Brandon Shippy, R-New Plymouth, echoed concerns of skeptical home-schoolers Wednesday. The tax credit would be a “redistribution of wealth” that “erodes” the self-reliance of home-schoolers over time, he said.

“This isn’t about freedom. This is about money. … What government funds, government owns.”

Little has five days — excluding Sunday — to sign or veto the bills after he receives it from the Legislature. He can also allow it to become law without acting on it within that time.

Senior reporter Ryan Suppe covers education policy, focusing on K-12 schools. He previously reported on state politics, local government and business for newspapers in the Treasure Valley and Eastern Idaho. A Nevada native, Ryan enjoys golf, skiing and movies. Follow him on @ryansuppe.bsky.social. Contact him at ryan@idahoednews.org

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