Idaho
Opted in on January 20, 2026
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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)
FSTC 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 Federal Scholarship Tax Credit (FSTC).
IRS Form 15714 submitted January 20; Executive Order 2026-03 signed February 16 directing Idaho State Department of Education to implement.
FSTC Readiness Checklist for Idaho Schools
Idaho has opted in to the FSTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under FSTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in Idaho. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the FSTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an FSTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about FSTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
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
On June 8, 2026, the IRS announced that 27 states, including Idaho, have elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill. Beginning January 1, 2027, donors may claim a nonrefundable federal tax credit of up to $1,700 for cash contributions to qualified Scholarship Granting Organizations in participating states.
· Internal Revenue Service (IR-2026-76)
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