Idaho § 33-144 - PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM
Full text of Idaho Idaho Statutes § 33-144 — PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM, with citation guidance and answers to common questions.
§ 33-144. PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM
(1) The state of Idaho hereby elects to participate in the federal tax credit scholarship program established under section 70411, P.L. 119-21.
(2) The state department of education shall:
(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;
(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;
(c) Accept submissions from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to paragraph (a) of this subsection; and
(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.
[33-144, added 2026, ch. 72, sec. 1, p. 311.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 33-144
What does Idaho Statutes § 33-144 cover?
Section 33-144 ("PARTICIPATION IN FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 33-144?
A common citation format is "Idaho Statutes § 33-144" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 33-144 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.