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Cole Valley Christian Schools

School Choice

*IMPORTANT UPDATE - MAY 20, 2026*

A second window of access to the Idaho Parental Choice Tax credit will open at 8:00 AM on May 21 and close at 10:59 PM on August 15.   Information regarding this program can be found at: https://myschoolchoice.idaho.gov/.

Please note:

  1. You must have filed an Idaho Form 40 (Full-Year Resident) for the 2024 tax year.
  2. You can apply for the parental choice tax credit for qualifying expenses paid in 2025 regardless of your income.  Families with income below 300% of the 2024 federal poverty level will receive funding priority.
  3. If you had no qualifying expenses in 2025, you can apply for the advance payment for 2026 expenses if your modified adjusted gross income doesn’t exceed 300% of the 2024 federal poverty level.
  4. You will need an Idaho TAP account.  Instructions are here:  https://idahotap.gentax.com/tap/_/

HB93 Update - Learn more or apply at MySchoolChoice.idaho.gov.

House Bill 93 was passed into law on February 27, 2025. This new law established a refundable tax credit (Parental Choice Credit) for families to help defer the costs of private school education for students in grades K-12. This tax credit is up to $5,000 per eligible student and $7,500 for an eligible student with a qualifying disability.

Many questions regarding the implementation of this law are answered at this site and it is continually updated. Any additional questions you have that are not covered by their FAQ’s can be submitted to the Idaho State Tax Commission: parentalchoice@tax.idaho.gov.

Key Dates to Remember

  • November 1, 2025 – If you have not filed a 2024 Idaho Form 40 individual income tax return with the state of Idaho, you must do so by this date. This would normally apply to taxpayers that did not have a filing requirement for 2024. You must have filed this tax return to be eligible for the Parental Choice Credit.
  • December 1, 2025 – Set up a TAP account with the Idaho State Tax Commission. Instructions are included in the link above.
  • January 15, 2026 to March 15, 2026 – Application window for this credit is open. It is strongly suggested that every eligible Cole Valley Christian family submit their application on January 15, 2026. Timing of an application is considered in fund awards.
  • April 15, 2026 – Award notifications are announced by the Idaho State Tax Commission. You can discuss with your tax professional if your specific situation suggests you extend your 2025 tax return or you choose to file an amended 2025 tax return after you receive the official award notification.

Additional Comments

  • Two applications will be available on January 15, 2026, through TAPS:
    • 2025 Reimbursement Application (all-income levels can apply, but priority will be given first, to families with 2024 income below 300% of the federal poverty level; and then second, timing of application received).
    • 2026 Advance Payment Application. Must have 2024 income below 300% of the federal poverty level to apply.
  • Tuition and academic fees paid to Cole Valley Christian Schools are qualified expenses for purposes of this tax credit.
  • Tuition and fees paid to Cole Valley Christian Schools while the student also is enrolled in a public school are not eligible expenses. Keep this in mind if your student competes in public school athletics or takes online classes through a public-school source.
  • Families with qualifying expenses for students that graduated in 2025 from Cole Valley Christian Schools would be eligible for the 2025 reimbursement component.
  • Eligible families must have been full-year Idaho residents in both 2024 and 2025.
  • Eligible expenses must be paid by the credit applicant. If you are in a situation where grandparents or other interested parties are making tuition payments to the school, you will need to consider options to have the applicant make the payments instead.
  • My School Choice Application Checklist – View PDF
  • Print Payment Information - Download PDF for step-by-step instructions: Print Payment Information-Receipts

 

For more information - Idaho State Website

 

Some high-level provisions of this new tax law include:

  • The credit is effective for tax years beginning January 1, 2025.

  • The credit is up to $5,000 per eligible student and $7,500 per eligible student who is also considered a child with disabilities requiring ancillary personnel.

  • Tuition and fees paid to Cole Valley Christian Schools are eligible expenses for purposes of this credit.
  • In the initial rollout of the plan, preference will be given to families whose income does not exceed 300% of the federal poverty level.  Income level is not a disqualifier, rather it impacts your priority in funding awards.  In the following years, priority will be given to families whose students qualified for the credit in the prior year. For 2025, the federal poverty level for a family of 4 is $32,150.  Therefore, income below $96,450 will receive priority.  For more information see:  https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines
  • Attaining the credit will require an application process.  The state tax commission will create the forms and administer the process to award funds.  Awards are on a first-in/first-out basis.
  • The new law includes a provision for a one-time advance payment of the credit for each eligible student.  This election process has not been communicated other than the payment would be received no later than August 30.
  • 2025 is the rollout year and no application guidance has been provided to date.  For 2026, the application window will open for 60 days on January 15.  At the end of that window, the state will notify applicants of any credit awards within the following 30 days.  Generally, you will know the status of your application by April 15.
  • Finally, this new law will not impact the school's plans or strategies for future tuition increases.  This is simply a tax incentive through the state of Idaho to make attending Cole Valley Christian Schools more affordable for our current and prospective families.  You are encouraged to consult with a qualified tax professional for advice regarding your specific situation.