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

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 ACT1 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 is7 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 credit11 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 the14 United States secretary of the treasury and publish on the department's15 website a list of qualified scholarship granting organizations that16 meet the requirements under section 70411, P.L. 119-21, and are located17 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 the20 state;21 (c) Accept submissions from scholarship granting organizations22 throughout the year for inclusion on the list submitted pursuant to23 paragraph (a) of this subsection; and24 (d) Comply with any other requirement under section 70411, P.L. 119-25 21, including any applicable federal regulations or guidance, to ensure26 that the state is eligible to participate in taxable years beginning in27 tax year 2027.28

SECTION 2. An emergency existing therefor, which emergency is hereby29 declared to exist, this act shall be in full force and effect on and after30 July 1, 2026.31