In a decisive victory for school choice advocates, the Idaho Supreme Court has ruled unanimously that the state's innovative Parental Choice Tax Credit program complies with the Idaho Constitution.
The 5-0 decision, issued today, dismisses challenges from critics and paves the way for thousands of families to access financial support for alternative education options.
The program, established through House Bill 93 and signed into law by Governor Brad Little last year, offers eligible families up to $5,000 per child – or $7,500 for those with disabilities – who opt out of public schools.
Funds can be applied toward private school fees, tutoring services, educational materials, and other related costs. Administered by the Idaho State Tax Commission, the initiative has already drawn applications more than 9,300 students across the state.
Opponents, led by the Idaho Education Association alongside a local school district and several parents, contended that the tax credit infringed on constitutional mandates to maintain a "general, uniform, and thorough" public education system. They further claimed it unlawfully funneled taxpayer money toward private entities.
However, the justices soundly rejected these arguments, emphasizing that the Constitution establishes a baseline requirement for public schooling but does not prohibit supplementary programs. The court also affirmed that aiding families in pursuing non-public education aligns with broader public interests.
In its opinion, the court stated: "Our role today is solely to affirm that the Idaho Constitution does not bar the legislature—from enacting tax credits to support parents funding their children's learning beyond the public framework, so long as it meets its obligations to public education."
The ruling not only denied the petitioners' request but also granted attorney fees to the Tax Commission, underscoring the strength of the program's legal footing.
With this defeat, the Idaho Education Association has lost a key battle in its efforts to block expanded educational options.
This outcome reinforces Idaho's commitment to empowering parents in educational decisions, potentially setting a precedent for similar reforms elsewhere. As applications continue to pour in, the program stands ready to assist families seeking tailored learning paths for their children.
