Amends and adds to existing law to establish the Idaho Education Opportunity Program.

This legislation creates the Idaho Education Opportunity Program (IEOP) to provide families with school age students, Kindergarten to 12th Grade, a choice to utilize up to 80% of the average per student state funding. EligibleSpecialEducationStudentswouldqualifyfor100%. ThefundingforanIEOPaccountcouldbeusedfor eligible expenses, including Tuition at an accredited private school. or a Personalized Student Education Plan thatwouldincludeexpendituresforTextbooks,reasonabletransportation,educationequipmentandtechnology, educational therapies, fees for testing, admissions, fees to manage the IEOP account, tuition for individual classes, uniforms, tutoring, and technology devices. Eligible Students from families with less than $75,000 of Adjusted Gross Income, entering the program as a kindergarten student, or applying after having attended an Idaho Public School for 90 days in the prior school year, will have priority of appropriated funds. Students in families with an AGI’s greater than $75,000, can be eligible at reduced participation rates. The public school district or charter school of record shall receive the balance of the average distribution (20%) of the average distribution calculation. The Parents agree that IEOP funds shall only be used according to the approved uses andagreethatanyQualifiedSchoolshallprovidetheparentswiththeresultsofanationallynormedassessment. Use of funds for a Personalized Student Education Plan will include a nationally normed assessment. To renew theaccounttheparentshalldemonstratethattheirstudentisatgradelevelorhasshownonefullyearofacademic growth. The bill also establishes a deduction of paid tuition and fees from a families taxable income, excluding any tuition and fees paid with IEOP funds. The effective date of this bill is January 1, 2026, and the first applications will be received by June 15, 2026, for the 2027 school year. The IEOP would likely provide 3,100 students to have the funds to choose an alternative to the Public Scho