Idaho

Opted In

Opted in on January 20, 2026

Brad Little

Governor , R

“Idaho is the only state offering education freedom from kindergarten through career. My executive order strengthens our commitment to ensuring every parent has the opportunity to choose the education environment that best fits their child.”

Governor Brad Little, February 19, 2026 (Governor's Office press release)

EFTC Status in Idaho

Governor Brad Little submitted IRS Form 15714 on January 20, 2026 and signed Executive Order 2026-03 on February 16, 2026.

Great news!

Idaho has opted in to the Education Freedom Tax Credit.

IRS Form 15714 submitted January 20; Executive Order 2026-03 signed February 16 directing Idaho State Department of Education to implement.

EFTC Readiness Checklist for Idaho Schools

Idaho has opted in to the EFTC. Use this 7-step checklist to prepare your school for participation.

1

Confirm Eligibility

Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under EFTC program rules.

2

Identify SGOs

Research which Scholarship Granting Organizations operate in Idaho. Contact them to understand application processes and timelines.

3

Estimate Family Eligibility

Use the EFTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.

Open Calculator
4

Prepare Documentation

Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.

5

Designate a Coordinator

Assign an EFTC coordinator to manage scholarship applications, SGO partnerships, and family communications.

6

Develop Communication Plan

Create materials to inform families about EFTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.

7

Build SGO Relationships

Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.

Recent News

Governor Little signed Executive Order 2026-03 directing the Idaho State Department of Education to prepare for EFTC implementation.

February 16, 2026 · Governor's Office press release

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Get Your EFTC Prep Kit

Idaho has opted in. Explore eligibility tools and school readiness resources to make the most of the Education Freedom Tax Credit.

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Stay Informed

Get updates on the Education Freedom Tax Credit in Idaho and across the country.