Early Ok For School Tax Credit Law Would Give $1,000 For Child In Private Or Home School

The House Revenue and Taxation Committee has given preliminary approval to legislation that would give a tax credit of $1,000 per child to parents who don’t put their children in public schools.

Sponsoring Rep. Lenore Barrett, R-Challis, acknowledged that passage of her legislation could cost the state a bundle. But she said it potentially could save a lot of money now spent on public education by encouraging parents to take their children out of public schools.

The measure was approved for introduction on Wednesday and will return to the panel for further discussion. “We look ultimately at this as a tax savings,” Barrett said.

The idea in various forms has kicked around the Legislature for years without success. Henry Kulczyk of the Idaho Family Forum, which prepared the bill, said the legislation differs from earlier proposals in that the tax credit wouldn’t be offered before a child reaches age 7. It would continue until the child turns 16.

The credit could be used only as an offset against state taxes owed. There would be no cash refunds.

The bill is designed as a pilot project, applying only to 7-year-olds the first year. It would apply to children who are in private or parochial schools or who are home-schooled.

Kulczyk said a recent state report showed there were 758 children in first grade in nonpublic schools. If all received a full $1,000 credit against state income taxes, that could cost $758,000 in state tax revenue.

The number would double the second year to about $1.5 million and go up about $750,000 per year thereafter.