The Idaho Supreme Court has unanimously upheld House Bill 93, a law establishing a parental choice tax credit for educational expenses. In its ruling, the court rejected a legal challenge brought by the Idaho Education Association and other petitioners who sought to block the program.
In a 22-page decision, the justices determined that the petitioners lacked the legal standing necessary to bring the lawsuit. The court stated the challengers’ claims of injury were “speculative and hypothetical” and therefore insufficient. According to Chris Cargill of the Mountain States Policy Center, a proponent of the bill, the court affirmed the principle that the state constitution provides a “floor, not a ceiling” for education, meaning the legislature can create programs beyond the basic public school system.
The court also criticized the petitioners for the timing of their legal challenge. While the bill was signed in February, the lawsuit was filed months later, just before families could begin applying for the credit. The ruling noted that petitioners cannot “manufacture” a need for immediate judicial relief by postponing their request. In an unusual step, the court also awarded legal fees to the state, requiring the teachers’ union and other plaintiffs to pay the taxpayers’ costs for defending the law in court.
The program allows families to receive tax credits for expenses such as private school tuition or homeschool materials. According to recent figures, 5,000 families have already applied for the credit, representing 9,300 students across Idaho.
