ID H0731

Idaho elects to participate in the federal tax credit scholarship program established under section 70411, P.L. 119-21

State Department of Education must submit and publish a list of qualified scholarship granting organizations to the U.S. Secretary of the Treasury by January 1st of each year

Department must certify its authority to submit the list on behalf of the state and accept submissions from scholarship granting organizations throughout the year

State must comply with all federal requirements, regulations, and guidance to ensure eligibility for participation beginning in tax year 2027

Declared an emergency measure with an effective date of July 1, 2026