Bill Analyses and Ratings
Bill Information: H0731 – Federal Tax Credit Scholarship Program Participation
Bill Summary
This bill creates new Section 33-144 in Idaho Code to formally elect Idaho’s participation in the federal tax credit scholarship program established under section 70411 of P.L. 119-21. The legislation assigns specific administrative responsibilities to the State Department of Education, including submitting an annual list of qualified scholarship granting organizations to the U.S. Treasury Secretary by January 1st of each year and publishing this list on the department’s website.
The Department must certify its authority to submit the list on behalf of the state, accept submissions from scholarship granting organizations throughout the year for inclusion on the annual list, and comply with all federal requirements, regulations, and guidance necessary to maintain Idaho’s eligibility in the program. The bill includes an emergency clause making it effective July 1, 2026, to ensure Idaho can participate beginning in tax year 2027.
Overall Assessment
This bill enables Idaho families to access federal tax credit scholarships for educational alternatives by formally opting the state into a federal program. Parents gain access to scholarship funding through qualified organizations that can now operate in Idaho under federal tax credit provisions. The State Department of Education assumes new administrative duties to certify and publish lists of eligible scholarship organizations annually, creating the infrastructure for families to exercise educational choice through federally-supported scholarships.
Rating Breakdown
ARTICLE I. RESPONSIBILITY IN GOVERNMENT (0)
The bill assigns administrative duties to the State Department of Education to manage Idaho's participation in a federal program. It creates no new state taxes, appropriates no state funds, and does not expand state government beyond routine administrative functions required to access an existing federal program.
ARTICLE II. CITIZEN INVOLVEMENT IN GOVERNMENT (0)
The bill establishes procedures for the Department of Education to certify scholarship organizations and submit lists to federal authorities. It contains no provisions related to elections, voting processes, citizen participation in government, or political discourse.
ARTICLE III. EDUCATION (1)
The bill directly enables parental choice in education by electing Idaho into the federal tax credit scholarship program under Section 33-144. By requiring the Department to maintain and publish a list of qualified scholarship granting organizations, the bill creates the mechanism for families to access scholarships that can be used for alternative educational environments, expanding options beyond traditional public schools.
ARTICLE IV. AGRICULTURE (0)
The bill addresses education scholarship programs and administrative procedures for the State Department of Education. It contains no provisions related to agriculture, farming, ranching, agricultural markets, or family farms.
ARTICLE V. WATER (0)
The bill establishes participation in a federal education scholarship program. It contains no provisions related to water rights, water management, inter-basin transfers, or water resource policy.
ARTICLE VI. NATURAL RESOURCES AND ENVIRONMENT (0)
The bill concerns education scholarship administration through the State Department of Education. It contains no provisions related to natural resources, environmental stewardship, wilderness areas, or resource utilization.
ARTICLE VII. ENERGY (0)
The bill addresses education scholarship programs and Department of Education responsibilities. It contains no provisions related to energy policy, energy independence, hydroelectric power, nuclear energy, or energy resource development.
ARTICLE VIII. IDAHO NATIONAL LABORATORIES (0)
The bill establishes procedures for participating in a federal education scholarship program. It contains no provisions related to Idaho National Laboratory, nuclear research, energy research, or technology development.
ARTICLE IX. PRIVATE PROPERTY RIGHTS (0)
The bill creates administrative requirements for the State Department of Education regarding scholarship organization certification. It contains no provisions related to private property rights, eminent domain, just compensation, or property development regulations.
ARTICLE X. STATE AND FEDERAL LANDS (0)
The bill addresses education scholarship program participation and administrative duties. It contains no provisions related to state or federal land management, land ownership, or land administration.
ARTICLE XI. WILDLIFE MANAGEMENT (0)
The bill establishes Idaho's participation in a federal education scholarship program. It contains no provisions related to wildlife management, hunting, fishing, predator control, or Fish and Game Department operations.
ARTICLE XII. ECONOMY (0)
The bill assigns administrative duties to the Department of Education for managing scholarship organization lists and federal compliance. While education can indirectly affect workforce development, the bill text contains no direct provisions addressing commerce, business regulation, labor policy, or economic development.
ARTICLE XIII. HEALTH AND WELFARE (0)
The bill establishes procedures for participating in a federal education scholarship program. It contains no provisions related to healthcare delivery, health insurance, patient rights, medical decisions, or welfare programs.
ARTICLE XIV. AMERICAN FAMILY (0)
The bill enables access to education scholarships through qualified organizations, which may indirectly support parental authority in educational decisions. However, the bill text itself does not explicitly address family structure, marriage, parental rights beyond education choice, or other family policy matters specified in the metric.
ARTICLE XV. OLDER AMERICANS (0)
The bill addresses education scholarship programs for students. It contains no provisions related to older Americans, retirement, senior services, or policies affecting elderly citizens.
ARTICLE XVI. LAW AND ORDER WITH JUSTICE (0)
The bill establishes Idaho's participation in a federal education scholarship program and assigns administrative duties to the Department of Education. It contains no provisions related to criminal justice, gun rights, death penalty, drug policy, or law enforcement.
ARTICLE XVII. NATIONAL DEFENSE – SECURING THE BORDER (0)
The bill addresses education scholarship program administration. It contains no provisions related to national defense, military policy, veterans, border security, National Guard, or terrorism.
ARTICLE XVIII. ELECTION OF JUDGES AND IDAHO SUPREME COURT JUSTICES (0)
The bill establishes procedures for the State Department of Education to certify scholarship organizations and comply with federal requirements. It contains no provisions related to judicial elections, judge selection, or constitutional interpretation principles.
ARTICLE XIX. RELIGIOUS LIBERTY (0)
The bill enables participation in a federal scholarship program that could potentially benefit religious schools, but the bill text itself contains no explicit provisions addressing religious liberty, free exercise of religion, or protection of religious institutions from government interference.