For Immediate Release
January 22, 2026
Media Contact: Damon Sidur
BOISE, ID — On Friday, attorneys in the Office of Attorney General will argue in defense of Idaho’s School Choice Tax Credit before the Idaho Supreme Court. The hearing follows a legal challenge brought by the Idaho Education Association and others seeking to block Idaho families’ ability to use these tax credits to choose the best education for their children’s needs.
More than 4,650 Idaho families have applied for the tax credit since the application window opened January 15, covering more than 7,300 students. The petitioners claim the program violates Idaho’s Constitution.
“Idaho’s school choice law is fully constitutional,” said Attorney General Labrador. “Parents—not government—have the God-given right to direct their children’s education. As the father of five kids, I know each of my children learned differently. What works for one doesn’t work for all. This law gives families that choice and takes nothing from public schools. My office looks forward to defending it tomorrow.”
Three independent statewide polls show consistent support from Idahoans on school choice tax credits.
- December 2024 (before passage): 66 percent in support
- October 2025 (after enactment): 64 percent in support
- January 2026: 65 percent in support
That number jumps even higher among parents, with polling by EdChoice and Morning Consult showing 78 percent of Idaho parents support the tax credit.
The School Choice Tax Credit provides up to $5,000 per student in refundable tax credits for qualified educational expenses including tuition, tutoring, curricula, assessments, and transportation. The law gives priority to families earning less than 300 percent of the federal poverty level and allows advance payments so families can afford educational options immediately rather than waiting until tax season.
Like other tax credits in Idaho law, the program reduces a family’s tax liability based on how they spend their own money. The program does not take funding from public schools, does not grant government authority over nonpublic schools, and does not require schools to alter their admissions policies, curriculum, or practices.
Since taking office, Attorney General Labrador has made defending parental rights and protecting Idaho families a top priority.
About Raúl Labrador
Raúl Labrador is the 33rd Attorney General of Idaho. The Office of the Attorney General provides legal representation for the State of Idaho. This representation is furnished to state agencies, offices and boards in the furtherance of the state's legal interests. The office is part of state government’s executive branch and its duties are laid out in the Idaho Constitution.
