Idaho Supreme Court weighs constitutionality of Private School Tax Credits

BOISE, Idaho (KIFI) — The Idaho Supreme Court heard oral arguments today to determine whether Parental Choice Tax Credits, a program that provides public funds to families for non-public education expenses, are constitutional.

Lawyers representing the Idaho Education Association (IEA) and the Moscow School District argue that it drains resources from Idaho's public school system. On the other side, supporters say the bill simply returns tax dollars to families choosing to use options outside of the system.

In today's hearing, lawyers for the Idaho Education Association and the Moscow School District asked the Supreme Court to block the credit.

"The clear meaning we believe under the dictates of the constitution is that any time public moneys are being funneled to private enterprise, even if it is an impermissible funding," argued Marvin M. Smith, attorney for the plaintiff.

The defense maintains that Article One, Section 9 of the Idaho Constitution does not impose a limit on the legislature.

"All the text requires is that the legislature establish and maintain a thorough system of public schools. And nobody here today disputes that it's done that," said Deputy Solicitor General Michael Zarian."That should be the end of the analysis."

Program Details and Impact

The program, established by House Bill 93, was signed into law by Governor Brad Little on February 27, 2025. According to HB 93's statement of purpose, the program allows parents and guardians to receive up to 5-thousand dollars per student for "non-public school related expenses and up to 75-hundred for students with disabilities. 

Since taking effect, over 46-hundred families have applied for the tax credit