Adds to existing law to establish the Idaho Parental Choice Tax Credit.

The Idaho Parental Choice Tax Credit legislation provides for a refundable tax credit up to $9,500 for a parent or guardian that incurs qualified education expenses for an eligible student. "Qualified expenses" include but are not limited to kindergarten through twelfth grade tuition and fees related to attending a non-public school, tutoring, taking assessments used to determine college admission, costs for textbooks, curriculum, and transportation costs for the purposes of receiving academic instruction. It also means a micro school or learning pod that provides academic instruction. The Idaho State Tax Commission has the ability to audit records, receipts and documents similar to all tax filings to ensure accountability.