On October 2, 2026, Treasury and the IRS published temporary regulations (T.D. 10057). For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies. The credit is up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly). Learn more

SGOlist
Federal Tax Credit Scholarship Program

Idaho Scholarship Granting Organizations

Federal tax credit program effective January 2027 · SGOs coming soon

GradesK-12
Max ScholarshipVaries by SGO
Income Limit300% AMI
Federal CreditUp to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
EffectiveJanuary 1, 2027

What is the federal scholarship program?

Idaho has opted in to the federal tax credit scholarship program created by the One Big Beautiful Bill Act (signed July 4, 2025). This is a new federal program — Idaho does not have a separate state-level SGO tax credit.

Starting January 1, 2027, Scholarship Granting Organizations (SGOs) in Idaho can receive tax-credit-eligible donations to fund K-12 scholarships for eligible students.

Am I eligible?

Your child may qualify if your family's household income is at or below 300% of the area median gross income for your area. Eligibility details:

  • Grades K-12 are eligible
  • Scholarships can cover tuition, tutoring, educational supplies, and transportation
  • Each SGO may set additional criteria — apply directly with participating organizations

How to apply

  1. Find an SGO — look for Scholarship Granting Organizations listed on this page as they become available
  2. Apply directly through the SGO — each organization manages its own application process
  3. Select a qualifying school that participates in the program
Key Dates & Deadlines
  • January 1, 2027: Federal program takes effect
  • Varies by SGO: Application deadlines and award timelines will differ by organization

How the federal tax credit works

Starting in 2027, donations to qualifying SGOs in Idaho are eligible for a federal tax credit:

  • Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
  • This is a dollar-for-dollar tax credit, not a deduction — it directly reduces your federal tax bill
  • No reservation required — donate to any qualifying SGO and claim the credit on your federal return

How to donate

  1. Choose an SGO from the list on this page (as organizations become available)
  2. Make your donation directly to the SGO
  3. Claim the credit on your federal income tax return for the year of the donation
Key Dates & Deadlines
  • January 1, 2027: Federal tax credit becomes available
  • December 31: Annual deadline for donations to count toward that tax year's credit
Federal Tax Credit Program

Idaho has opted in to the federal scholarship tax credit program. Starting January 1, 2027, donors can claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for donations to qualifying Idaho SGOs.

On October 7, 2026, the Idaho State Department of Education updated its Education Freedom Tax Credit page. That page includes the Idaho Application for Scholarship Granting Organizations. The department page says: "Beginning January 1, 2027, eligible taxpayers may receive a federal tax credit for donations made to approved Scholarship Granting Organizations (SGOs)." The application says: "The following information is required for inclusion on Idaho's SGO list." The same page says the U.S. Department of the Treasury is expected to issue additional guidance that will inform Idaho's approval process for Scholarship Granting Organizations.

Idaho Scholarship Granting Organizations should apply with the State Department of Education, then list on SGOlist.

Resources for Idaho

For FamiliesFor Donors8 min read

The Federal Tax Credit Scholarship Program: What You Need to Know

A clear explainer on the new federal tax credit for donations to Scholarship Granting Organizations — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly), who qualifies, and what it means starting in 2027.

For FamiliesFor DonorsFor SGOs3 min read

What Is a Scholarship Granting Organization (SGO)?

A comprehensive guide to SGOs — what they are, how they work, and how they connect donors, families, and K-12 schools through tax-credit scholarship programs.

Guide last updated October 12, 2026

Idaho's federal opt-in status

Opted In

The Idaho State Department of Education's Education Freedom Tax Credit page, updated October 7, 2026, includes the Idaho Application for Scholarship Granting Organizations. Beginning January 1, 2027, eligible taxpayers may receive a federal tax credit for donations made to approved Scholarship Granting Organizations.

Opt-in action (date)
January 20, 2026
Last verified
October 12, 2026

This page is for information only and is not tax advice.

Advisor guide to the federal creditCompare Idaho with every state on the tracker →

No SGOs in our directory for Idaho yet

Idaho has opted in to the federal scholarship tax credit. Be among the first SGOs to list here and connect with families and donors.

List your SGO — it's freeSearch all states

Federal Program Details

Program
Federal Tax Credit Scholarship Program
State status
Opted In
Federal tax credit
Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
Effective date
January 1, 2027
Student income limit
300% of area median gross income
Eligible grades
K-12
Enacted by
One Big Beautiful Bill Act (July 4, 2025)
Read the full explainer
For Donors

Federal tax credit in Idaho

A donor can claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for a cash gift made on or after January 1, 2027 only if Idaho has filed its election and submitted its SGO list, and only for an SGO on that list.

Learn how it works →

Is your SGO listed?

Reach families and donors searching for SGOs in Idaho. Free to get started.

List your SGO — it's free