New version of school choice tax credit bill introduced

BOISE — A new version of a parental choice tax credit was introduced Thursday.

Rep. Wendy Horman, R-Idaho Falls, brought some changes to her parental choice tax credit — which would provide as much as $5,000 per K-12 student for expenses that could include private school tuition.

She previously introduced HB 39 last week, which was introduced on party lines by the House Revenue and Taxation Committee. The committee voted the same way, with Democrats opposing it, on Thursday. It will be able to come for a full public hearing.

Horman said Thursday she made adjustments to the bill including adding “microschools” and “learning pods” to the definition of nonpublic schools, creating a requirement that the nonpublic schools are either accredited or have a “portfolio of evidence of learning record that indicates the student’s growth” and adding a required “parent satisfaction and engagement survey.

It also adds that students enrolled either full-time or part-time in public schools or charters are not eligible to use the credit. Horman said that because of the definition of part-time student, if there is a homeschool student taking one or two classes, they would still be eligible.

The new survey that families who receive the credit would be required to complete would ask parents to rate the quality of school leadership, safety, student engagement, quality of academic instruction and quality of learning outcomes. The Legislative Services Office would be tasked with collecting survey results and providing a report with a summary of results to legislative committees and the governor.

The bill sets aside $50 million for the tax credit, which could be provided in advance to families with household incomes at or below 300% of the federal poverty level; these families with lower incomes would be prioritized to receive the credit for the first year of the program.

In subsequent years, families that have received the credit before are to be given first priority and then families with incomes at or below the threshold are given next priority.

Families with children aged 5 to 21 with disabilities would be eligible for up to $7,500.

There are requirements that the instruction for the children receiving the credit includes, at a minimum, English language arts, mathematics, science and social studies. There would be required record retention of instruction to demonstrate it meets that minimum instruction requirement and that it “be available in case of any audit by the state tax commission.”

Eligible expenses other than private school tuition include fees related to tutoring, nationally standardized assessments, college admission assessments, advance placement tests, travel to and from academic instruction — which can include public transportation, ridesharing or a private vehicle at the mileage reimbursement rate used for state employees.

Rep. John Gannon, D-Boise, on Thursday brought up his previous concern about what would happen if there are more families who are eligible and wanting the tax credit than the $50 million cap would allow for.

“We are setting up a system that is going to be unfair to some, not intentionally, but just work out so that some people are going to be able to take advantage of this and others are not,” he said. “It just makes it hard to think that it’s going to work out without some amendments or at least authorizing the tax commission to put in rules that would address some of this.”

Horman said she would be happy to speak to how the bill is “fair, responsible accountable and transparent” — referencing Gov. Brad Little’s requirements for his approval of a school choice bill in the State of the State address — at a full hearing for the bill.

Guido covers Idaho politics for the Lewiston Tribune, Moscow-Pullman Daily News and Idaho Press of Nampa. She may be contacted at lguido@idahopress.com and can be found on Twitter @EyeOnBoiseGuido.