Bill Analyses and Ratings
Bill Information: H0590 – Idaho Parental Choice Tax Credit Delay & Revision
Bill Summary
This bill postpones the implementation of Idaho’s Parental Choice Tax Credit program by one year. Specifically, it delays sections 63-3029L and 63-3029M of Idaho Code, which were enacted by Chapter 93, Laws of 2024 (H93), preventing them from becoming operative until July 1, 2028, rather than their originally scheduled effective date of July 1, 2027. The bill does not create, modify, or repeal the substantive provisions of the tax credit program itself.
The legislation also includes a provision transferring any unobligated cash balance from the existing advance payment fund to the general fund by July 1, 2027. This administrative transfer clears out funds that were previously allocated for the program during the delay period. The bill is purely procedural in nature, changing only the timeline for when the previously enacted education tax credit provisions will take effect.
Overall Assessment
This bill receives a total score of 0 across all platform metrics because it is a postponement measure that delays the implementation of existing law rather than advancing any policy objectives. While the underlying program (H93 from 2024) contains substantive provisions related to educational choice, parental rights, and religious liberty, this particular legislation does not enact, create, or implement those provisions—it merely pushes back their effective date by one year.
A bill that delays the implementation of policy does not advance platform principles; it postpones them. The substantive content of the education tax credit program remains unchanged and was established by the original 2024 legislation. This bill’s sole function is to modify an effective date, which is an administrative action that neither promotes nor undermines any specific policy goals. Therefore, all metrics appropriately receive a rating of 0, reflecting that this legislation does not substantively engage with any of the platform’s policy areas.
Rating Breakdown
ARTICLE I. RESPONSIBILITY IN GOVERNMENT (0)
This bill only delays the effective date of previously enacted legislation and does not address government spending, taxation policy, or fiscal responsibility in any substantive way. The postponement is an administrative action that does not advance or impede principles of responsible government.
ARTICLE II. CITIZEN INVOLVEMENT IN GOVERNMENT (0)
The bill is a procedural measure that changes an implementation timeline and does not create or modify any mechanisms for citizen participation, transparency, or involvement in government processes.
ARTICLE III. EDUCATION (0)
While the underlying H93 legislation contains education-related provisions, this bill does not enact or implement any educational policy—it merely postpones when those provisions take effect. Delaying implementation does not advance educational objectives.
ARTICLE IV. AGRICULTURE (0)
This bill addresses the implementation timeline of an education tax credit program and has no connection to agricultural policy, farming, ranching, or related issues.
ARTICLE V. WATER (0)
The legislation deals exclusively with postponing an education tax credit program and contains no provisions related to water rights, water management, or water policy.
ARTICLE VI. NATURAL RESOURCES AND ENVIRONMENT (0)
This bill is limited to delaying the effective date of education tax credit provisions and does not address natural resources, environmental policy, or conservation matters.
ARTICLE VII. ENERGY (0)
The bill postpones implementation of an education program and has no relationship to energy production, energy policy, or energy infrastructure.
ARTICLE VIII. IDAHO NATIONAL LABORATORIES (0)
This legislation concerns the timeline for an education tax credit program and does not involve the Idaho National Laboratory or related research and development activities.
ARTICLE IX. PRIVATE PROPERTY RIGHTS (0)
The bill is a procedural postponement measure that does not create, modify, or affect any property rights, land use regulations, or takings issues.
ARTICLE X. STATE AND FEDERAL LANDS (0)
This legislation delays an education tax credit program and has no connection to state lands, federal lands, or land management policies.
ARTICLE XI. WILDLIFE MANAGEMENT (0)
The bill addresses only the implementation timeline of an education program and contains no provisions related to wildlife, hunting, fishing, or habitat management.
ARTICLE XII. ECONOMY (0)
While the bill involves a tax credit program, it does not implement or create economic policy—it merely postpones when existing provisions take effect. Delaying implementation does not advance economic objectives.
ARTICLE XIII. HEALTH AND WELFARE (0)
This legislation is limited to postponing an education tax credit program and does not address healthcare, welfare programs, or related health policy matters.
ARTICLE XIV. AMERICAN FAMILY (0)
Although the underlying H93 program relates to parental choice in education, this bill does not enact those provisions—it only delays their implementation. Postponing family-supportive policies does not advance family-related objectives.
ARTICLE XV. OLDER AMERICANS (0)
The bill concerns the implementation timeline of an education program for school-age children and does not address issues affecting older Americans, senior services, or retirement security.
ARTICLE XVI. LAW AND ORDER WITH JUSTICE (0)
This legislation postpones an education tax credit program and has no connection to criminal justice, law enforcement, public safety, or judicial matters.
ARTICLE XVII. NATIONAL DEFENSE – SECURING THE BORDER (0)
The bill addresses only the effective date of education tax credit provisions and does not involve national defense, border security, or immigration policy.
ARTICLE XVIII. ELECTION OF JUDGES AND IDAHO SUPREME COURT JUSTICES (0)
This legislation is a procedural measure delaying an education program and does not address judicial selection, court structure, or related judicial matters.
ARTICLE XIX. RELIGIOUS LIBERTY (0)
While the underlying H93 program contains religious liberty protections for schools, this bill does not enact those protections—it merely postpones when they take effect. Delaying implementation does not advance religious liberty objectives.