The Idaho Supreme Court has unanimously rejected a constitutional challenge to Idaho’s School Choice Tax Credit, allowing families who have already applied to move forward with the program. Attorney General Raúl Labrador’s office successfully defended the law, with Solicitor General Michael Zarian arguing the case before the Court last month.
A group of petitioners, including the Idaho Education Association, the Latah County school district, and the Committee to Protect and Preserve the Idaho Constitution filed a petition asking the Court to block the Tax Commission from implementing the program. They argued that Article IX, Section 1 of the Idaho Constitution prohibits the legislature from funding K-12 schools other than public schools, and that the tax credit primarily serves private rather than public interests.
The Court rejected both arguments. Writing for the unanimous Court, Chief Justice Bevan held that Article IX, Section 1 “establishes a floor, and not a ceiling” on legislative authority over education. When the Constitution mandates the legislature “establish and maintain” a system of public schools, the Court stated, “it is not reasonable to read that mandate as restricting the legislature’s broader power to do something more.”
The School Choice Tax Credit provides up to $5,000 per student ($7,500 for students with certain disabilities) in refundable tax credits for qualified educational expenses including tuition, tutoring, curricula, and assessments. The law gives priority to families earning less than 300 percent of the federal poverty level and allows advance payments so families can afford educational options immediately.
