ID H0164

Establishes the Idaho Education Opportunity Program (IEOP) providing grants to qualified K-12 students for private school tuition, textbooks, tutoring, educational therapies, transportation, and other qualified educational expenses, effective January 1, 2026.

Grant amounts are based on household income: 80% of average per-student distribution for incomes under $75,000; 60% for $75,000-$100,000; 40% for $100,000-$125,000; 20% for incomes at or above $125,000; and 100% for special needs students.

Students must be Idaho residents, eligible for public school enrollment, and have attended public school for at least 90 days (with exceptions for kindergarteners, first-graders never previously enrolled, and students relocating from other states); homeschooled students are excluded.

Creates a separate income tax deduction for private school tuition paid by taxpayers for qualified dependent children attending accredited private schools in Idaho, with the deduction not including any IEOP funds received.

Public school districts receive 20% of the average distribution for each non-special-needs student who leaves for the IEOP program; unused funds may roll over annually if students demonstrate grade-level achievement or one year of academic growth.