{"data":{"id":"us-id/idaho-code-67-1230","jurisdiction":"us-id","citation":"Idaho Code § 67-1230","heading":"IDAHO PARENTAL CHOICE tax credit Advance Payment FUND.","body":"(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.\n(2) Moneys in the fund shall:\n(a) Consist of the following:\n(i) Legislative appropriations and transfers;\n(ii) Donations and contributions made to the fund;\n(iii) Reversions of unused, paid back, or recovered advance payment funds; and\n(iv) Interest earned on idle moneys in the fund; and\n(b) Be continuously appropriated to pay advance payments awarded under the Idaho parental choice tax credit program established in section 63-3029N, Idaho Code.","path":["TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS","CHAPTER 12 STATE TREASURER"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch12/sect67-1230/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T13:54:59Z","sha256":"cfdbd073a71fea1829b20482ad4f89f6e2a8e8fea686c1e051bf3a02a778cb4b","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-67-1229","next":"us-id/idaho-code-67-1301"},"notice":"GroundRules: Original legal text. Not legal advice."}