Idaho Opts Into Federal Scholarship Tax Credit Program

Governor's executive order prepares state to participate in new federal education initiative.

Feb. 27, 2026 at 9:07am

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Idaho Gov. Brad Little has issued an executive order declaring the state's intent to opt into a new federal scholarship tax credit program created under the One Big Beautiful Bill Act. The order directs the Idaho State Department of Education to prepare to implement the federal education tax credit program, which allows individuals to receive a federal tax credit for donations made to approved scholarship organizations.

Why it matters

The new federal program is intended to expand school choice options in Idaho by providing tax incentives for private donations to scholarship funds. This aligns with the state's broader efforts to offer more educational alternatives beyond traditional public schools.

The details

Executive Order 2026-03 requires the Idaho State Department of Education to submit annually a list of qualified scholarship-granting organizations to the U.S. Secretary of the Treasury, certify its authority to do so, accept submissions from SGOs throughout the year to determine eligibility, and comply with applicable federal regulations. Participation does not require additional state taxpayer funding.

  • On Feb. 16, 2026, Gov. Brad Little signed Executive Order 2026-03.
  • The federal law creating the scholarship tax credit program was signed on July 4, 2025.
  • Idaho submitted IRS Form 15714 on Jan. 20, 2026, declaring its intention to participate in the program.

The players

Gov. Brad Little

The governor of Idaho who issued the executive order opting the state into the federal scholarship tax credit program.

Idaho State Department of Education

The state agency tasked with implementing the federal program, including submitting a list of qualified scholarship-granting organizations and certifying the state's authority to do so.

Sen. Lori Den Hartog

An Idaho state senator who expressed support for the state's decision to opt into the program.

Rep. Jason Monks

An Idaho state representative who expressed support for the state's decision to opt into the program.

Debbie Critchfield

The Superintendent of Public Instruction in Idaho who expressed support for the state's decision to opt into the program.

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What they’re saying

“The new federal program is intended to expand school choice options in Idaho by providing tax incentives for private donations to scholarship funds.”

— Gov. Brad Little

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— Gordon Edgar, grocery employee

What’s next

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The takeaway

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