Idaho Supreme Court Decision Affirms Constitutionality of the Idaho Parental Choice Tax Credit
DALLAS, TX – The American Federation for Children (AFC) celebrates a decisive victory for Idaho families and educational freedom as the Idaho Supreme Court unanimously upheld the constitutionality of the state’s Parental Choice Tax Credit. This decision ensures that the groundbreaking school choice program can continue empowering families across the state despite desperate attempts to stop it.
The Parental Choice Tax Credit, first enacted in 2025, provides refundable tax credits of up to $5,000 per eligible student (up to $7,500 for students with disabilities) to help families cover tuition and other qualified educational expenses outside the traditional public system. The $50 million program reflects Idaho’s commitment to educational opportunity for all children, allowing parents to choose the learning environment that best fits their child’s needs.
The legal challenge, brought by a coalition that included the Idaho Education Association, sought to block implementation of the program based in part on the claim that it violated Article IX of the Idaho Constitution. The state’s high court rightly found that Idaho’s constitutional duty to provide a “general, uniform and thorough” public education does not prohibit the legislature from also supporting parental choice and expanding options for families.
Statement from Bill Phillips, National Director of Government Affairs, American Federation for Children:
“AFC congratulates Attorney General Raúl R. Labrador and Idaho’s legislature for successfully defending the Idaho Parental Choice Tax Credit. As is the case with most challenges lodged against school choice programs, the programs ultimately prevail in the highest courts at the state and federal level.
“Today’s ruling is a win for parents, for students, and for every family who believes that educational opportunity should not be dictated by ZIP code or financial status. School choice is about putting decision-making power squarely in families’ hands. Idaho’s Supreme Court recognized that empowering parents does not detract from public education; it strengthens the future of every child.”
About AFC:
The American Federation for Children is the nation’s largest school choice advocacy organization and the most successful force for education freedom in America, passing over 200 laws across 31 states throughout our history. Our affiliated Super PAC, AFC Victory Fund, is the only nationwide Super PAC focused on advancing school choice.
