ID S1306

Establishes parent-as-teacher model microschools as an instructional option where parents provide instruction to their own children in their home, with a sponsoring school district assigning a teacher for oversight and accountability.

Defines eligible expenses for reimbursement to include curriculum, education supplies, and tutoring; allows parents to choose alternative curricula with or without religious worldview.

Requires school districts to respond to microschool applications within 60 days; applications deemed denied if district does not respond, and parents may petition another Idaho school district or charter school for sponsorship if their local district declines.

Provides that microschool students are enrolled in the sponsoring school district for state funding purposes and the district receives full per-student state funding; districts that do not sponsor microschools receive no funding or obligations for students enrolled in microschools sponsored by other districts.

Requires microschool students to take all required state testing and effective date is July 1, 2024.