ID S1360

Establishes teacher spending accounts providing $500 per year to each eligible teacher employed by Idaho public schools or charter schools to purchase qualified educational expenses.

Eligible expenses include classroom materials and supplies, books, technological equipment (computers, tablets, software), cleaning supplies, and organizational products.

State Department of Education distributes funds via debit card by July 30 each year based on school district and charter school rosters submitted by July 1.

Teachers must retain transaction receipts for two years; Department of Education may audit transactions and require reimbursement for unauthorized or undocumented expenses.

Unexpended funds may carry forward for up to three years from the end of the fiscal year issued; law takes effect July 1, 2024.