October 28, 2026
Idaho School Choice Is Off to a Strong Start!
An update on the Parental Choice Tax Credit, plus important Election Day reminders!
By: ID Senator Tammy Nichols
Idaho parents are speaking up, and the message is clear: Families want more choices when it comes to their children’s education!
I wanted to share an update on Idaho’s Parental Choice Tax Credit and what has happened since we passed this important legislation.
The program has now completed its first application cycle, and the response has been tremendous. More than 7,000 applications were submitted, representing over 12,500 Idaho students. The program reached its nearly $50 million annual funding limit, showing just how strong the demand is for educational choice.
We also saw an important legal victory. Earlier this year, the Idaho Supreme Court unanimously rejected a constitutional challenge to the program, allowing it to move forward and giving families greater certainty.
What Does the Tax Credit Cover?
The program provides up to $5,000 per eligible student and up to $7,500 for students with qualifying disabilities.
Because it is a refundable tax credit, the program is administered through the Idaho State Tax Commission, which oversees eligibility, applications, and qualifying expenses.
I’ve received several questions about what families can and cannot use the credit for.
Qualifying expenses include:
- Nonpublic school tuition
- Homeschool curriculum and textbooks
- Tutoring in core academic subjects
- Certain academic tests and preparation courses
- Reasonable transportation to and from nonpublic schools
The credit is not a general spending account. Sports fees, athletic equipment, uniforms, band expenses, musical instruments, vacations, and other nonacademic purchases do not qualify.
One important clarification: Beginning with 2026 expenses, participating students may take part in public-school sports, band, and other extracurricular activities without automatically losing eligibility. However, the tax credit cannot be used to pay for those activities.
For additional information, visit Idaho’s official My School Choice website.
This is exactly why I supported this legislation. Parents know their children best, and I believe they should have more opportunities to choose an education that meets their family’s needs.
There’s still work to do, but Idaho has taken a meaningful step forward in protecting parental choice and expanding educational freedom.
Election Day Is Almost Here. Vote November 3!
We’re just days away from one of the most important responsibilities we have as citizens: voting!
Early voting ends Friday, October 30, and Election Day is Tuesday, November 3.
There are several important issues on the ballot this year, including statewide propositions, constitutional amendments, the firearm advisory question, legislative races, and local elections.
Please take a few minutes to review your ballot and make a plan to vote. Don’t forget to remind your family, friends, and neighbors!
Idaho Voter Information: VoteIdaho.gov – 2026 General Election
You can find your polling location, view your sample ballot, and review the statewide ballot measures. Polls will be open from 8 a.m. to 8 p.m. on Election Day.
Last Chance! My Gun Giveaway Ends November 3!
Don’t forget! Election Day is also the final day of my gun giveaway!
One lucky winner will receive a great package that includes a Smith & Wesson M&P 22X pistol, a suppressor, a Faith Outdoors hat, and a Gadsden flag!
A special thank you to Faith Outdoors for their generous donation and support of this giveaway.
If you’ve been meaning to enter, now is the time! Your participation and support are greatly appreciated!
Enter or support the giveaway here: raisethemoney.com/MP22X
Thank you for staying informed, being involved, and helping keep Idaho a great place to live, work, and raise our families.
In Liberty,
Senator Tammy Nichols
District 10
