Idaho Code § 39-907: Exemptions.

The provisions of this chapter shall not apply to any child whose parent or guardian:

(1) Objects on religious or other grounds, including philosophical or conscientious beliefs; or

(2) Submits a certificate signed by a physician licensed by the state board of medicine stating that the physical condition of the child is such that all or any of the requirements of this chapter would endanger the life or health of the child.