ID H0001

Establishes a refundable tax credit of up to $9,500 per child for parents or legal guardians whose children are not enrolled in public schools, effective for tax year 2025 and beyond

Qualified expenses include K-12 private school tuition, tutoring, textbooks, curriculum materials, standardized testing fees, college admission test prep, and transportation costs to educational facilities

Eligible children must be Idaho residents ages 5-18 (or up to 19 in certain cases), not enrolled in any public school, and claimed as dependents on the parent's state tax return

Total program capped at $250 million annually, distributed first-come, first-served; the State Tax Commission must publish weekly updates on cumulative credits claimed

Nonpublic schools accepting payments from credit recipients are not considered government agents and cannot be required to alter their creed, practices, admissions policies, or curriculum