TITLE 33

EDUCATION

CHAPTER 1

STATE BOARD OF EDUCATION

33-144.  PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM. (1) The state of Idaho hereby elects to participate in the federal tax credit scholarship program established under section 70411, P.L. 119-21.

(2)  The state department of education shall:

(a)  No later than the first day of January of each year, submit to the United States secretary of the treasury and publish on the department’s website a list of qualified scholarship granting organizations that meet the requirements under section 70411, P.L. 119-21, and are located in this state;

(b)  Certify to the United States secretary of the treasury the state department of education’s authority to submit the list on behalf of the state;

(c)  Accept submissions from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to paragraph (a) of this subsection; and

(d)  Comply with any other requirement under section 70411, P.L. 119-21, including any applicable federal regulations or guidance, to ensure that the state is eligible to participate in taxable years beginning in tax year 2027.

History:

[33-144, added 2026, ch. 72, sec. 1, p. 311.]