Idaho Code § 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.