Education funding in Idaho
3 programs in Idaho, 1 open to homeschoolers. Each links to the program’s official sources.
Empowering Parents Grant Program
Homeschoolers can qualify From official sources October 7, 2026
No new grants are available. While it ran, the law defined an eligible student as any full-time Idaho resident age 5 to 18, with no school enrollment requirement. Families who already received grants can still spend them in ClassWallet until they expire.
Dates and status: Ended by Senate Bill 1142 in the 2025 session; there were no 2025-26 applications. Existing grants expire three years after issue: 2023 grants in 2026, 2024 grants in 2027, 2025 grants in 2028. Awards had been capped at $3,000 per family.
Idaho Parental Choice Tax Credit (and advance payment)
Homeschoolers can qualify From official sources October 7, 2026 Not open yet
Yes, for materials: the law says home schooling does not count as public school enrollment, and a curriculum covering English language arts, math, science and social studies, plus core-subject tutoring, textbooks and certain tests, can qualify. Instruction a parent provides does not qualify. Up to $5,000 per student, or $7,500 with a qualifying disability.
Dates and status: Applications for the 2025 credit and 2026 advance payment are closed (a reopened period ran May 21 to August 15, 2026). For the 2026 credit or an advance payment awarded in 2027, apply January 15 to March 15, 2027. Credits are capped at $50 million per tax year. For applications in 2027, priority goes first to parents who received a credit the prior year, then to families at or under 300% of the federal poverty level; otherwise it is first come, first served, with a waiting list. The advance payment is one time per child and only for families at or under 300% of poverty; 2026's HB 934 repealed the separate advance payment fund but kept the advance payment.
Federal Tax Credit Scholarship (Idaho opt-in)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
Official federal guidance says scholarships cover expenses "incurred in connection with or required by a K-12 public, private (including religious), or charter school" and does not mention homeschooling. Treasury and the IRS say separate guidance on which expenses qualify is still being written, so whether a homeschooled child can use a scholarship is not settled.
Dates and status: Idaho opted in. It filed its election with the IRS on January 20, 2026, Governor Little issued an executive order on February 16, 2026, and House Bill 731 (signed March 19, 2026) put participation into state law. Idaho is on the IRS list of states participating for 2027; donations can qualify starting January 1, 2027, and families will apply to listed scholarship organizations.