Idaho Code § 33-144
This is the official text of Idaho Code § 33-144, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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33-144 PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM.
Official statutory text
33-144. PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM. (1) The state of Idaho hereby elects to participate in the federal tax credit scholarship program established under section 70411, P.L. 119-21.
(2) The state department of education shall:
(a) No later than the first day of January of each year, submit to the United States secretary of the treasury and publish on the department's website a list of qualified scholarship granting organizations that meet the requirements under section 70411, P.L. 119-21, and are located in this state;
(b) Certify to the United States secretary of the treasury the state department of education's authority to submit the list on behalf of the state;
(c) Accept submissions from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to paragraph (a) of this subsection; and
(d) Comply with any other requirement under section 70411, P.L. 119-21, including any applicable federal regulations or guidance, to ensure that the state is eligible to participate in taxable years beginning in tax year 2027.
History:
[33-144, added 2026, ch. 72, sec. 1, p. 311.]
(2) The state department of education shall:
(a) No later than the first day of January of each year, submit to the United States secretary of the treasury and publish on the department's website a list of qualified scholarship granting organizations that meet the requirements under section 70411, P.L. 119-21, and are located in this state;
(b) Certify to the United States secretary of the treasury the state department of education's authority to submit the list on behalf of the state;
(c) Accept submissions from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to paragraph (a) of this subsection; and
(d) Comply with any other requirement under section 70411, P.L. 119-21, including any applicable federal regulations or guidance, to ensure that the state is eligible to participate in taxable years beginning in tax year 2027.
History:
[33-144, added 2026, ch. 72, sec. 1, p. 311.]
Status: in_force · Read it on the official government site
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