Idaho families exploring private school education for their children now have access to a significant new resource. The Idaho Parental Choice Tax Credit, created through House Bill 93, provides financial support to parents who choose nonpublic education for their children. If you currently have children enrolled at Heritage Christian Academy (HCA), or are considering enrollment, this program could directly benefit your family.

What Is the Idaho Parental Choice Tax Credit?

The Idaho Parental Choice Tax Credit is a refundable tax credit that allows parents to be reimbursed for qualified nonpublic school expenses. It provides nearly $50 million annually to help Idaho families pay for private school tuition, homeschool curricula, and other qualifying academic expenses.

Parents can receive:

Up to $5,000 per eligible K–12 student
Up to $7,500 per eligible student with a qualifying disability

Unlike a voucher program, this tax credit is awarded directly to parents or guardians and can be used to reimburse expenses related to nonpublic academic instruction.

Who Is Eligible?

To qualify for the tax credit:

Your child must be an Idaho resident between ages 5 and 18 (or up to age 21 with a qualifying disability requiring ancillary personnel).
Your child must attend a nonpublic school (like Heritage Christian Academy, other private schools, microschools, or learning pods).
Your family must file an Idaho 2024 tax return, even if you have no taxable income.
Students enrolled in any public school, public charter, public virtual charter, or magnet school (even part-time) are not eligible for that semester.

Income priority: Families whose adjusted gross income does not exceed 300% of the federal poverty level will have priority access. Applications are processed first-come, first-served, and the program will close when all funds are distributed.

What Expenses Are Qualified?

Qualified expenses are directly tied to your child’s nonpublic academic instruction in core subjects (English language arts, mathematics, science, and social studies). Examples include:

Tuition and fees paid to Heritage Christian Academy or other accredited private schools
Textbooks, curricula, and learning materials
Tutoring services
Transportation costs to and from school or academic programs

Important:

Homeschool instruction provided by parents is not a qualified expense, but homeschool materials such as textbooks or curricula are eligible.
Keep detailed receipts for all expenses incurred in 2025; they will be required when applying.

When and How Can You Apply?

The application window for the 2025 program opens:
January 15, 2026 – March 15, 2026

Applications will be reviewed in the order received. Once $50 million in total credits is awarded, the program will close.

Steps to Apply:

Register for a Taxpayer Access Point (TAP) account at tax.idaho.gov/NewTAP. (Register early – it can take 1–14 days to be approved.)
File your Idaho 2024 tax return.
Apply online for the credit when the application period opens in January.

Families who meet the income priority (≤300% of the federal poverty level) and those who received the credit last year will have priority in future years.

How This Affects Heritage Christian Academy Families

The Idaho Parental Choice Tax Credit is a game-changer for families seeking a Christian, values-driven education at Heritage Christian Academy. By reducing the financial barrier to private schooling, it allows more parents to select the best educational environment for their children.

If your family already attends HCA, this credit can help offset tuition and fees you’re already paying. If you’re considering enrolling your child, this program could make private school a much more affordable option.

Helpful Resources

Official Idaho State Tax Commission Page: Learn more about the Idaho Parental Choice Tax Credit
Download the Full House Bill 93 (PDF): Click here to view the legislation and full details

We encourage all Heritage Christian Academy families to review these materials carefully and begin preparing now. Setting up your TAP account and gathering receipts will help ensure that you can apply promptly when the application window opens.

Questions?

Tax laws can be complex. If you have questions about your family’s eligibility or how to apply, contact the Idaho State Tax Commission directly at (208) 334-7660 or reach out to your tax professional for guidance.

See the Difference for Yourself In Spirit Lake, ID

If you’re looking for a private Christian school that prioritizes both faith and learning, we warmly invite you to schedule a campus tour, meet our teachers, and see firsthand how Heritage Christian Academy is raising the next generation of Christ-centered leaders.

We are currently enrolling for grades 1–6 and would be honored to speak with you about whether HCA is the right fit for your family.

New Idaho Parental Choice Tax Credit: What Families Considering Private School Need to Know