---
type: "Bill"
title: "TAXATION – Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund."
description: "TAXATION – Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 93"
citation: "Idaho H 93 (2025)"
classification: ["bill"]
subjects: ["CHILDREN", "EDUCATION", "PARENTS", "SCHOOLS AND SCHOOL DISTRICTS", "STUDENTS", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2025-01-30"
last_action: "2025-02-27"
source: "openstates"
source_identifier: "ocd-bill/ee8a3cfd-04e8-46b5-a224-0cdd7f1d0e7b"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0093/"
source_hash: "0acce6e43e432022567b4929e65bcacbd5d09c6ed3a4da7165da9784b6f69be2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 93 (2025) — TAXATION – Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0093.pdf)

## Votes

- Read third time in full – — **20–15** (pass) · upper
- Read Third Time in Full – — **42–28** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-30** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-01-31** Reported Printed and Referred to Revenue & Taxation
- **2025-02-05** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-02-06** Read second time; Filed for Third Reading `reading-2`
- **2025-02-07** Read Third Time in Full – PASSED - 42-28-0AYES – Alfieri, Andrus, Barbieri, Beiswenger, Boyle, Bruce, Burgoyne, Cannon, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mendive, Miller, Mitchell, Monks, Palmer, Pickett, Price, Rasor, Redman, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Wisniewski, Mr. SpeakerNAYS – Achilles, Berch, Cayler, Cheatum, Church, Clow, Cornilles, Egbert, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green(Casner), Handy, Mathias, McCann, Mickelsen, Nelsen, Petzke, Pohanka, Raybould, Raymond, Rubel, Sauter, Weber, Wheeler(Goode)Absent – NoneFloor Sponsor - HormanTitle apvd - to Senate `passage, reading-3`
- **2025-02-10** Received from the House passed; filed for first reading
- **2025-02-10** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-02-13** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-02-14** Read second time; filed for Third Reading `reading-2`
- **2025-02-19** Read third time in full – PASSED - 20-15-0AYES – Adams, Anthon, Bjerke, Blaylock, Carlson, Den Hartog, Foreman, Galloway, Grow, Hart, Keyser, Kohl, Lakey, Lenney, Nichols, Okuniewicz, Ricks, Toews, Zito, ZuiderveldNAYS – Bernt, Burtenshaw, Cook, Guthrie, Harris, Lent, Rabe, Ruchti, Semmelroth, Shippy, Taylor, VanOrden, Ward-Engelking, Wintrow, WoodwardAbsent and excused – NoneFloor Sponsor - Den HartogTitle apvd - to House `passage`
- **2025-02-20** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-02-21** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-02-21** Received from the House enrolled/signed by Speaker
- **2025-02-21** Signed by President; returned to House `passage`
- **2025-02-21** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-02-24** Delivered to Governor at 11:46 a.m. on February 21, 2025 `executive-receipt`
- **2025-02-27** Reported Signed by Governor on February 27, 2025 Session Law Chapter 9 Effective: Retroactive to 01/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ee8a3cfd-04e8-46b5-a224-0cdd7f1d0e7b`. Confidence: reported (aggregated from official Idaho legislature records).