Little Issues Executive Order Opting into Federal Scholarship Tax Credit Program

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Governor Brad Little took steps to further expand school choice in Idaho with a new executive order opting into the federal scholarship tax credit program created through the One Big Beautiful Bill Act.

Governor Little issued the executive order Monday, Feb. 16.

“Idaho is proud to be the only state offering education freedom from kindergarten through career. My executive order strengthens our commitment to ensuring every parent has the opportunity to choose the education environment that best fits their child,” Governor Little said.

“Every student learns differently and deserves an education that reflects their individual strengths and needs. Idaho’s commitment to education freedom ensures families have meaningful options to find the path that works best for their child,” Senator Lori Den Hartog said.

“Idaho families have consistently called for more choices in their children’s education. By expanding education freedom, we’re responding to Idahoans and ensuring parents have greater access to options that meet their child’s individual needs,” Representative Jason Monks said.

“Opting in on this opportunity will benefit every student and family in Idaho, no matter what their educational choices may be. This is a chance to give Idahoans more – more support, more resources, and more options – without taking away from what we already have,” Superintendent of Public Instruction Debbie Critchfield said.

House Resolution 1 – the One Big Beautiful Bill Act – created a federal tax credit for individuals who wish to support students by donating up to $1,700 to a qualified scholarship granting organization. The new program expands educational opportunities for all students without placing any additional burden on taxpayers.  States must opt into the program. On January 20, 2026, Idaho officially submitted documentation declaring our intention to participate in the program. Governor Little’s new executive order directs the Idaho State Department of Education to implement the new education tax credit.

Executive Order 2026-03 can be found at this link: https://gov.idaho.gov/wp-content/uploads/2026/02/eo-2026-03.pdf

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