H0731 • 2026

EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

Education Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: REVENUE AND TAXATION COMMITTEE
Last action: 2026-03-20
Official status: LAW
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

What This Bill Does

EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-03-20 Idaho State Legislature
Reported Signed by Governor on March 19, 2026 Session Law Chapter 72 Effective: 07/01/2026
2026-03-17 Idaho State Legislature
Returned Signed by the President; Ordered Transmitted to Governor
2026-03-17 Idaho State Legislature
Delivered to Governor at 1:35 p.m. on March 17, 2026
2026-03-16 Idaho State Legislature
Reported Enrolled; Signed by Speaker; Transmitted to Senate
2026-03-16 Idaho State Legislature
Received from the House enrolled/signed by Speaker
2026-03-16 Idaho State Legislature
Signed by President; returned to House
2026-03-13 Idaho State Legislature
Returned from Senate Passed; to JRA for Enrolling
2026-03-12 Idaho State Legislature
Read third time in full – PASSED - 30-5-0 AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Coho(Lenney), Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Ricks, Rundhaug(Carlson), Semmelroth, Shippy, Toews, VanOrden, Woodward, Zito, Zuiderveld NAYS – Rabe, Ruchti, Taylor, Ward-Engelking, Wintrow Absent and excused – None Floor Sponsor - Nichols Title apvd - to House
2026-03-02 Idaho State Legislature
Read second time; filed for Third Reading
2026-02-27 Idaho State Legislature
Reported out of Committee with Do Pass Recommendation; Filed for second reading
2026-02-25 Idaho State Legislature
Received from the House passed; filed for first reading
2026-02-25 Idaho State Legislature
Introduced, read first time; referred to: Local Government & Taxation
2026-02-24 Idaho State Legislature
Read Third Time in Full – PASSED - 68-0-2 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. Speaker NAYS – None Absent – Galaviz, Sauter Floor Sponsor - Pickett Title apvd - to Senate
2026-02-23 Idaho State Legislature
Read second time; Filed for Third Reading
2026-02-20 Idaho State Legislature
Reported Printed; Filed for Second Reading
2026-02-19 Idaho State Legislature
Introduced, read first time, referred to JRA for Printing

Official Summary Text

EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

Current Bill Text

Read the full stored bill text

LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
731
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
EDUCATION;
AMENDING
CHAPTER
1,
TITLE
33,
IDAHO
CODE,
BY
THE
AD
-
2
DITION
OF
A
NEW
SECTION
33
-
144,
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
RE
-
3
GARDING
PARTICIPATION
IN
THE
FEDERAL
TAX
CREDIT
SCHOLARSHIP
PROGRAM;
4
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
5
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
6
SECTION
1.
That
Chapter
1,
Title
33,
Idaho
Code,
be,
and
the
same
is
7
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
8
ignated
as
Section
33
-
144,
Idaho
Code,
and
to
read
as
follows:
9
33
-
144.
PARTICIPATION
IN
FEDERAL
TAX
CREDIT
SCHOLARSHIP
PROGRAM.
(1)
10
The
state
of
Idaho
hereby
elects
to
participate
in
the
federal
tax
credit
1
1
scholarship
program
established
under
section
70411,
P.L.
119
-
21.
12
(2)
The
state
department
of
education
shall:
13
(a)
No
later
than
the
first
day
of
January
of
each
year,
submit
to
the
14
United
States
secretary
of
the
treasury
and
publish
on
the
department's
15
website
a
list
of
qualified
scholarship
granting
organizations
that
16
meet
the
requirements
under
section
70411,
P.L.
119
-
21,
and
are
located
17
in
this
state;
18
(b)
Certify
to
the
United
States
secretary
of
the
treasury
the
state
de
-
19
partment
of
education's
authority
to
submit
the
list
on
behalf
of
the
20
state;
21
(c)
Accept
submissions
from
scholarship
granting
organizations
22
throughout
the
year
for
inclusion
on
the
list
submitted
pursuant
to
23
paragraph
(a)
of
this
subsection;
and
24
(d)
Comply
with
any
other
requirement
under
section
70411,
P.L.
119
-
25
21,
including
any
applicable
federal
regulations
or
guidance,
to
ensure
26
that
the
state
is
eligible
to
participate
in
taxable
years
beginning
in
27
tax
year
2027.
28
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
29
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
30
July
1,
2026.
31