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IdahoH 07312026 regular legislative sessionHouse

EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

Sponsored By: REVENUE AND TAXATION COMMITTEE

Signed by Governor

EDUCATION

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Idaho joins federal scholarship tax credit

The law elects Idaho to take part in the federal tax‑credit scholarship program under section 70411 of P.L. 119-21. Beginning with tax years that start in 2027, Idaho taxpayers can donate to qualified Idaho scholarship groups and claim the related federal tax credit, as allowed by that federal law. Students can receive scholarships from those groups. The act takes effect July 1, 2026, and Idaho must follow federal rules to stay eligible.

Annual list of Idaho scholarship groups

The Idaho Department of Education must, by January 1 each year, send the U.S. Treasury a list of qualified Idaho scholarship‑granting groups that meet section 70411 rules and post the list online. The department takes group applications all year and must certify it has authority to submit the list for the state. These steps start July 1, 2026 and support participation for tax years starting in 2027.

Sponsors & Cosponsors

Sponsor

  • REVENUE AND TAXATION COMMITTEE

    Affiliation unavailable

Cosponsors

  • Tammy Nichols

    Republican • Senate

  • Douglas T. Pickett

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 98 • No: 5

Senate vote • 3/12/2026

Senate Floor Vote

Yes: 30 • No: 5

House vote • 2/24/2026

House Floor Vote

Yes: 68 • No: 0

Actions Timeline

  1. Reported Signed by Governor on March 19, 2026 Session Law Chapter 72 Effective: 07/01/2026

    3/20/2026

  2. Delivered to Governor at 1:35 p.m. on March 17, 2026

    3/17/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    3/17/2026Senate

  4. Signed by President; returned to House

    3/16/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/16/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/16/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/13/2026House

  8. Read third time in full – PASSED - 30-5-0

    3/12/2026Senate

  9. Read second time; filed for Third Reading

    3/2/2026Senate

  10. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    2/27/2026Senate

  11. Introduced, read first time; referred to: Local Government & Taxation

    2/25/2026Senate

  12. Received from the House passed; filed for first reading

    2/25/2026Senate

  13. Read Third Time in Full – PASSED - 68-0-2

    2/24/2026House

  14. Read second time; Filed for Third Reading

    2/23/2026House

  15. Reported Printed; Filed for Second Reading

    2/20/2026House

  16. Introduced, read first time, referred to JRA for Printing

    2/19/2026House

Bill Text

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