Idaho Code § 67-1230: IDAHO PARENTAL CHOICE tax credit Advance Payment FUND.

(1) There is hereby established in the state treasury the Idaho parental choice tax credit advance payment fund, to be administered by the state tax commission.

(2) Moneys in the fund shall:

(a) Consist of the following:

(i) Legislative appropriations and transfers;

(ii) Donations and contributions made to the fund;

(iii) Reversions of unused, paid back, or recovered advance payment funds; and

(iv) Interest earned on idle moneys in the fund; and

(b) Be continuously appropriated to pay advance payments awarded under the Idaho parental choice tax credit program established in section 63-3029N, Idaho Code.