A local left-leaning podcast host had me on his show recently to talk about, among other things, Idaho’s new school choice opportunity — the Parental Choice Tax Credit (PCTC), which passed in 2025. He asked how in the world Idaho’s school choice could be “held accountable” if there were no mandatory testing or other state controls put on private schools. His final question came with a laugh, “What, you’re telling me, is Idaho should fund school choice, there won’t be controls, but it will be AWESOME?” I answered yes because my teaching and research background in economics has taught me a thing or two about how competition, choice, and incentives achieve great results for consumers.

This is just one of many examples of how leftists don’t understand the economics or the misguided incentives of our public education system. Here’s a truth bomb for you: every year, advocates for public education and lobbyists beg the Legislature for more education money. When those same advocates are asked why Idaho education achieves only 30-33% proficiency in math and reading for third through eighth grades — and why this has persisted for decades despite billions of dollars being spent — they claim education is “underfunded.” Then, without blinking, they say “sufficient funding” will fix Idaho education problems. 

Essentially, they claim, “Fund it better, and it will be AWESOME.” Classic.

There is Zero Accountability in Public Education Spending

Year after year, public education gets big increases in funding, grows its administration, asks for new literacy funding, vocational funding, “x-y-z whatever” funding. Yet the needle indicating sub-par proficiency never moves. Education spending has far outpaced population growth and inflation combined, while reading and math scores stay in the low 30% neighborhood.

This year is different. Parents finally have the choice to find education alternatives, including private schools, microschools, online charter schools, cooperative education with small groups of other parents, or parent-led education in their own home. The new Idaho PCTC law means qualifying expenses may be deducted from their state income tax obligations up to $5,000 per child not attending public schools. It’s far less than the approximately $10,400 it costs the state to educate kids in public schools, but it promises to give families better options than being stuck in an education system that isn’t working well for their child.

In Idaho, families have not yet received the PCTC; they must first file their 2025 taxes and claim the education expenses to deduct the proper amounts. If Idaho is like other states (such as Arizona and West Virginia), tens of thousands of families will apply for the tax credit after choosing private schools or other non-public education alternatives. The Idaho Freedom Foundation has long pushed for education freedom in Idaho, and we are excited to see these thousands of children no longer stuck in schools their parents aren’t happy with because they couldn’t afford alternatives.

Problem: The Idaho Education Tax Credit Law is Too Small

There is a problem, though. The Idaho PCTC is modest, limited, and likely to be exhausted before all applying families are awarded the deduction. This is because only $50 million total in credits can be reduced from income tax collections or refunded if families’ taxes fall short of the education credit they’re applying for. The program is eventually destined to fall short of serving all the families who want better education choices for their children.

Sadly, legislators and policymakers seemed to know this all along because the law provides contingencies for rationing tax credit dollars. The law says lower-income families qualify first, and then higher-income families will be awarded credits on a first-come, first-served basis. The law anticipates many Idaho families being left out.

Two big difficulties come from under-allowing the use of a PCTC: first, many families who choose alternatives to public schools will be denied the credits, and will be left holding the bag of expenses they thought would be reimbursed; second, many families who fear they will be denied the credit will never choose better education alternatives and will instead leave their kids in a less-optimal public school situation. Neither of these scenarios should happen. We must change the law to allow all Idaho families the same education opportunities. It should not be afforded to only a few as it is now.

Call me crazy, but I think the national anthem line, “O’er the land of the free…” meant all the people are free, not just a lucky few. So, Idaho’s landmark school choice law ought not be limited to low-income families, first-in-line families, or any families who qualify for some advantage over other families. The law allows for as many $5,000 education tax credits (or partial credits) as can be awarded with the $50 million appropriated for the education freedom bill. Early indicators are that many Idaho families will be left wanting.

And make no mistake, any families left wanting, any signs that more families would love to take advantage of the PCTC but are worried about the limitations on qualifying, are true indicators that private education and other alternatives, even without controls, are indeed AWESOME. Idaho must expand the PCTC in 2026 — especially given how many families are being left out. Let’s not leave any school choice “AWESOME” unfulfilled.