ID H0615

Allows taxpayers with income tax refunds to designate any portion of the refund to the Opportunity Scholarship Program Account administered by the State Board of Education or Board of Regents of the University of Idaho.

Permits taxpayers with income tax liability to make voluntary donations of any amount to the Opportunity Scholarship Program Account in addition to their tax obligation.

Requires the State Tax Commission to prescribe the manner and form of designations as a conspicuous portion of the individual income tax form.

Authorizes the State Tax Commission to retain $3,000 from the account for start-up costs in the first year, and $3,000 or 20% of annual remittances (whichever is less) in subsequent fiscal years to cover collection and administration costs.

Declares an emergency and makes the act retroactively effective to January 1, 2010.