{"data":{"id":"us-id/idaho-code-33-144","jurisdiction":"us-id","citation":"Idaho Code § 33-144","heading":"PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM.","body":"(1) The state of Idaho hereby elects to participate in the federal tax credit scholarship program established under section 70411, P.L. 119-21.\n(2) The state department of education shall:\n(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;\n(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;\n(c) Accept submissions from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to paragraph (a) of this subsection; and\n(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.","path":["TITLE 33 EDUCATION","CHAPTER 1 STATE BOARD OF EDUCATION"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title33/t33ch1/sect33-144/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T14:09:09Z","sha256":"9b9956c08420967014cb4dba24279b92016c834f573ddeed0821b5f8a424c972","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-33-143","next":"us-id/idaho-code-33-145"},"notice":"GroundRules: Original legal text. Not legal advice."}