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Bill

Bill

H 590

TAXATION – Amends, repeals, and adds to existing law to repeal and replace the Idaho Parental Choice Tax Credit and the Idaho Parental Choice Tax Credit Advance Payment Fund.

68th Legislature, 2nd Regular Session (2026) Introduced by Steve Berch

Idaho bill repeals and replaces its parental choice tax credit program with new tax incentive structure for educational alternatives.

Reported Printed; Filed in the Office of the Chief Clerk
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Bill Summary · H 590

Legislative bill overview

H 590 would repeal Idaho's existing Parental Choice Tax Credit program and its associated advance payment fund, and replace them with a new tax credit structure. The bill modifies how Idaho provides tax incentives related to parental educational choices, though specific details of the replacement mechanism are not provided in the available information.

Why is this important

Tax credits for education affect state revenue and family access to schooling options. Changes to these programs impact both the state budget and families' ability to afford private school tuition, homeschooling expenses, or other educational alternatives. The shift from one program structure to another could significantly alter program eligibility, credit amounts, or payment timing for affected families.

Potential points of contention

  • Program design details: Without knowing the replacement program's specifics, stakeholders cannot assess whether changes expand or restrict educational options or funding levels
  • Budget implications: Repealing an advance payment fund may affect cash flow timing and state budgeting, with unclear fiscal impact
  • Eligibility changes: Any restructuring may alter which families qualify for credits, potentially benefiting or disadvantaging different income groups or education types

Compiled from official sources — confirm details with the bill’s official record.

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