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Idaho’s new education tax credit has fewer reporting requirements than similar programs

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Idaho’s new education tax credit has fewer reporting requirements than similar programs


A key selling point of Idaho’s new private education tax credit was that it would open doors for students who couldn’t otherwise attend private school. But it’s uncertain whether data that would test this claim will be made public after the first round of credits goes out next year. 

The Parental Choice Tax Credit’s authors wrote data reporting requirements that are leaner than those tied to similar programs in other states. For instance, the new law doesn’t require the Idaho State Tax Commission — the agency responsible for administrating the refundable tax credit — to report how many recipients were already enrolled in private school.

House Minority Leader Ilana Rubel, D-Boise

This data would help answer one of the most hotly contested questions surrounding the program: whether the nearly $50 million in state subsidies would benefit families that need help attending private school, as supporters argued, or whether it would be a tax break for families that could already afford private school, as opponents claimed.

While all nonpublic school students can apply for the credit, priority will be given to applicants that earn 300% or below the federal poverty level — about $96,000 in household income for a family of four.

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In Iowa, Oklahoma, Florida, Arkansas, North Carolina and Arizona — states with “universal” private school choice programs, like Idaho’s, that are open to all nonpublic students — most subsidies have gone to students that didn’t previously attend a public school. 

“In other states they have found that the more transparency there is, the more data is released, the more damning it is for the voucher programs,” said House Minority Leader Ilana Rubel, D-Boise, who’s pushing for a repeal of Idaho’s credit. “The more it reveals that, in fact, this is all a means of lining the pockets of the very wealthy, who already have their kids in private schools and who were perfectly able to pay for it already.”

Bill sponsor doesn’t oppose additional data release 

House Bill 93, the tax credit legislation, directs the Tax Commission to compile a report with eight data points on the program’s rollout. The report, which is due to the Legislature before the 2027 session, must include: 

  • The number of tax credits provided.
  • The number of parents who applied.
  • The average credit in dollars.
  • The number of credits distributed to households below 300% of the federal poverty level.
  • The number of parents who requested an advance payment rather than a tax credit.
  • The “geographic area” of parents applying.
  • The number of eligible students on a waiting list to receive a credit.
  • The list of the categories of qualifying expenses that were claimed for reimbursement. 

The bill forbids the Tax Commission from including “any personally identifying information of eligible students, their parents, or their households.” The Idaho Public Records Act also protects personal tax information collected by the commission. 

But neither HB 93 nor public records law restrict the Tax Commission from releasing additional anonymous data — on income, residency or previous school enrollment. 

Rep. Wendy Horman, a co-sponsor of HB 93, said the reporting requirements were designed to inform a “data-driven approach” to potentially growing the program, if demand justifies it. And they’re meant to ensure that applicants earning 300% or below the federal poverty level receive a credit. These students are the “focus” of the program, said Horman, R-Idaho Falls. 

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Horman said she “doesn’t have any problem” with the Tax Commission releasing data on how many tax credit recipients switched from public school to a private or home-school. But she noted that some families who attend online public schools, such as the Idaho Home Learning Academy, consider themselves home-schoolers, even though they attend public schools. 

“You would just need to be cautious about assumptions you’re making,” she said. “If they made the switch, I would consider that a different class of public school students, if you will, than traditional brick-and-mortar students.”

The Idaho Legislature’s Joint Finance-Appropriations Committee co-chairwoman Rep. Wendy Horman, R-Idaho Falls, listens to proceedings during a January 2023 hearing. (Otto Kitsinger for Idaho Capital Sun)

Tax Commission mum on data

Whether this data will be publicized is now up to the Tax Commission. The commission will know how many recipients were existing non-public school students, and how many switched from a public school to a private setting with the tax credit’s help. 

Idaho Education News obtained, through a public records request, a draft of the tax credit application that’s scheduled to go live Jan. 15. While not finalized, the application includes 19 sections that ask a range of questions, from basic biographical information to details about the private schools where tuition would be reimbursed.

The questionnaire also asks whether the applicant previously attended a public school and requests the date on which the applicant started attending a nonpublic school. 

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Click here to read the draft. 

Last week, a spokeswoman said the commission is “committed” to publicizing information beyond what HB 93 requires. However, she declined to answer questions about specific data.

“The Tax Commission will provide the report as required by law, and we’re committed to providing other publicly available information as it becomes available as long as it doesn’t expose any personally identifiable taxpayer information,” Renee Eymann, senior public information officer for the Tax Commission, said by email. 

For now, the commission is focused on “ensuring the application process goes smoothly” before it opens next month, Eymann added.

Idaho children and parents hold signs supporting a 2024 bill to create a $5,000 tax credit offsetting private education, a precursor to House Bill 93, which passed in 2025. (Darren Svan/Idaho EdNews)

Arizona releases quarterly reports

The Arizona Department of Education publishes data on its education savings account (ESA) program in quarterly reports. The reports include a percentage of new ESA enrollees who haven’t attended a public school. 

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When the $985 million Arizona program became universal two years ago, 79% of new recipients hadn’t attended a public school. Today, 43% of new ESA enrollees are existing private- or home-school students. 

Previous school enrollment data is necessary to test one other claim from advocates for private school choice: that subsidizing privately educated students is cheaper than supporting public school students. Spending between $5,000 and $7,500 per-pupil through Idaho’s tax credit program is lower than the $8,830 that the state spends per public school student.

But savings will only come from tax credit recipients who switched from public school to a private setting. Students who were already educated privately will be a new cost to the state.

Arizona also releases data on the ZIP codes of families receiving an ESA. This led to a ProPublica analysis that found wealthier ZIP codes have higher rates of students receiving ESAs than poorer ones.

While HB 93 requires the Tax Commission’s report to include “geographic” data, it doesn’t say how specific the data should be by reporting a state, county, city or ZIP code. Horman said it’s open to the Tax Commission’s interpretation. 

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The commission, meanwhile, was silent on its interpretation. 

Evidence of learning not required up front in application

The Tax Commission did confirm one thing in response to questions from EdNews last week: Parental Choice Tax Credit applicants won’t have to include a portfolio of learning materials.

HB 93 requires that tax credit recipients either attend an accredited school or maintain a portfolio with evidence that the student is learning English, math, science and social studies. But the bill wasn’t clear on when the portfolio would need to be available.

Senate Majority Leader Lori Den Hartog, R-Meridian

During an October town hall, Sen. Lori Den Hartog, a co-sponsor of HB 93, said the Tax Commission was planning to ask for the portfolio through the application process, even though the bill’s authors intended the portfolio to be required only in the event that a recipient is audited. 

“The Tax Commission has been telling families that they’re going to need to submit these things up front,” Den Hartog said during the Oct. 22 town hall in Garden City. “We had felt a little differently and didn’t think the law was crafted that way.” 

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This doesn’t appear to be the case anymore. The draft application doesn’t include a question about the portfolio, and Eymann said Tuesday that the portfolio or evidence of school accreditation “must be made available upon request.” She didn’t address a question about what has changed since October.



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President Dallin H. Oaks dedicates the Burley Idaho Temple, a place of ‘much significance to him’

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President Dallin H. Oaks dedicates the Burley Idaho Temple, a place of ‘much significance to him’


BURLEY, Idaho — For the first time since becoming President of the Church in October 2025, President Dallin H. Oaks dedicated a house of the Lord.

Dedicated on Sunday, Jan. 11, the Burley Idaho Temple is the seventh Latter-day Saint temple in Idaho. It is also the 212th operating temple of The Church of Jesus Christ of Latter-day Saints and the first house of the Lord dedicated in 2026.

This house of the Lord is also close to President Oaks’ heart.

The Burley Idaho Temple in Burley, Idaho, on Friday, Jan. 9, 2026. | Jeffrey D. Allred, for the Deseret News

He said that before President Russell M. Nelson’s death, the former President of the Church had given his counselors the opportunity to choose a temple to dedicate.

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“I looked over a long list and immediately asked that I be assigned to dedicate this Burley Idaho Temple,” he said.

As a boy, President Oaks lived in Twin Falls for about five years. It was there that his father was on the high council for over four years before he died and where President Oaks attended the 1st and 2nd grades.

Attendees arrive for the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

“So, I chose Burley to revisit my roots in this part of Southern Idaho,” he said.

Accompanying President Oaks at the dedication was his wife, Sister Kristen Oaks, as well as three General Authority Seventies: Elder Steven R. Bangerter, executive director of the Temple Department, with his wife, Sister Susan Bangerter; Elder José A. Teixeira, president of the United States Central Area, and his wife, Sister Filomena Teixeira; and Elder K. Brett Nattress, with his wife, Sister Shawna Nattress.

President Dallin H. Oaks of The Church of Jesus Christ of Latter-day Saints, and his wife Sister Kristen Oaks leave the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

“This place has so much significance to him as a young boy,” Sister Oaks said. “He felt like he was drawn back here above all other places in the world.”

Said President Oaks, “I didn’t see any place that was more attractive to me than this community because I associate it with my youth.”

‘Centered on the Savior and Redeemer’

President Oaks said temples are essential to Heavenly Father’s plan for His children.

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Marilla Lewis, 7, look at the Burley Idaho Temple in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

“In these houses of the Lord, we are taught the most important things we can learn and do in mortality,” he said. “The work of temples is centered on our Savior and Redeemer, Jesus Christ.”

All learned and done in temples relates to Jesus Christ, the Prophet said.

“Here in His house, we make sacred covenants with and in the name of Jesus Christ, which among other meanings signify His authority and His work,” he said. “All who worship here receive the blessings of His power and participate in His saving work. These blessings and this saving work, which we call ‘temple work,’ are supremely important for all of God’s children, those still living in mortality and those in the spirit world.”

Sister Oaks said she feels a change in her life as she worships in the temple.

“I have felt how precious time is and that you have choices on how to use it,” she said. “I go there for comfort, instruction, revelation. And it makes me a better wife, a better mother.”

Eternal families

This temple dedication comes after the death of President Nelson in September and the more recent death of President Jeffrey R. Holland, both of whom President Oaks worked with closely in the First Presidency and Quorum of the Twelve Apostles.

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Attendees arrive for the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

The death of loved ones is nothing new to President Oaks. His father died when he was just seven years old and his first wife, June Dixon, died from cancer in 1998.

“One of the great blessings we have in the restored gospel of Jesus Christ is to look at mortality as a small slice of our identity and eternal progress,” he said. “We are pained when we lose the association … and there is an adjustment to be made in trying to go on with your life without their association. But basically death is a graduation to be celebrated as part of the purpose of life on earth.”

President Oaks has promised that time in the temple will bless families eternally.

In his most recent general conference address in October, he taught that the doctrine of the Church centers on the family.

The Burley Idaho Temple in Burley, Idaho, on Friday, Jan. 9, 2026. | Jeffrey D. Allred, for the Deseret News

“Essential to our doctrine on the family is the temple,” he said in October. “The ordinances received there enable us to return as eternal families to the presence of our Heavenly Father.”

In that same message, he shared how his own mother taught him about eternal families after his father died.

He said she taught that “we would always be a family because of their temple marriage. Our father was just away temporarily because the Lord had called him to a different work.”

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‘An outpouring of spiritual blessings’

Many in the Burley area live here because of ancestors who overcame great hardship to settle this land. And just like early Latter-day Saint pioneers who were blessed despite opposition, Latter-day Saints today can receive an outpouring of spiritual blessings through their temple covenants.

Sonny and Kenna Bowlin arrive for the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

“The scriptures speak of perilous times when men’s hearts will fail them,” he said. “They also speak of worthy disciples escaping these things, of their standing in holy places and not being moved.”

In the Prophet Joseph Smith’s dedication of the Kirtland Temple, he prayed for the Lord to prepare the hearts of the Saints. Many pioneers testified that the endowments received in the Nauvoo Temple sustained them through their challenges.

President Dallin H. Oaks of The Church of Jesus Christ of Latter-day Saints, and his wife Sister Kristen Oaks wave to attendees after the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

“Similarly, temple endowments made available to almost all faithful members through the building of so many temples worldwide in recent years will provide the same strengthening influences for the members of our day,” President Oaks said.

‘Trust the Lord’

To the youth of the Church, President Oaks said he wants them to be optimistic.

“We are optimistic because we trust the Lord and know that He loves us and He sent us here to succeed, not fail,” President Oaks said. “And that is the message the temple gives us.”

during the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

He also called the temple a “powerful symbol for the youth.”

“We are thrilled that the youth are going to the temple with greater numbers and with increased efficiency,” he said.

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The youth of Zion

Speaking at the start of the public open house two months ago, Elder Bangerter praised the members of the Church in the area who have prayed for a temple.

“They’ve knelt on their knees and prayed for a temple of God in their midst,” he said. “And now this temple will be filled with the youth of Zion.”

Preparation for the temple has been happening among many of the rising generation in the Burley area for years.

Susan Young recalls when she and others would show up once a week at the Twin Falls Idaho Temple at 3:30 a.m. to open the gates for youth standing outside waiting to do baptisms for the dead in the early morning hours.

The youth would wait for the temple workers to get dressed in their temple clothes then make their way to the baptismal font.

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during the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

“The whole baptistry was filled with youth sitting in white,” said Young, who was the Twin Falls temple matron from 2016 to 2019. “There was no talking; it was so reverent you could hear a pin drop.”

Young said many of those young men and young women came from Burley, Idaho, and other small towns in the area that will be in the new Burley Idaho Temple district. Young and her husband, Paul Young, both live in Burley.

“I’m not surprised we got a temple; there are some very, very valiant people,” Susan Young said.

The house of the Lord

As the people in the Burley area prepared for this day of dedication, many miracles were seen that confirmed to them that this is the Lord’s house and the Lord’s work.

Maylie and Lucy Bodily get shoe covers during the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

Despite often being cold and windy during November, the public open house was blessed with many unseasonably warm days.

Dee and Bonnie Jones, who served as coordinators of the Burley temple open house and dedication committee, joked that it was so warm they were offering sunscreen for those standing outside.

Other logistical challenges were also resolved as the Joneses prepared. Bonnie Jones said it was beautiful to sit back and see everything come together.

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“Because it’s His work and His house,” she said.

Attendees arrive for the Burley Idaho Temple dedication in Burley, Idaho, on Sunday, Jan. 11, 2026. | Jeffrey D. Allred, for the Deseret News

Dee Jones said, “It was very evident through the whole process that we were being guided by the Spirit. …

“I think it just confirms that abiding testimony that we already have of the Savior and that this is His work and the temple is His holy house.”

Saints in Burley

Olivia Hobson, 17, from the Burley West Stake, said the temple means everything to her.

“Because it gives us the opportunity to do the Lord’s work, which is so important to Him, but also for us here on earth,” she shared outside the temple after the dedication. “I’m so grateful to have a temple here.”

Olivia Hobson, 17, talks about future temple plans during the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

Hobson said she feels blessed to have this temple so close. She also has plans to attend the temple throughout her life.

“I hope to get endowed in this temple when I go on my mission and hopefully I can get married and sealed here too,” she said.

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Another youth, Cache Johnson, from the Burley Idaho Stake, said the temple brings a lot of hope to his life.

President Dallin H. Oaks of The Church of Jesus Christ of Latter-day Saints waves to attendees after the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

“It’s nice to be able to baptize for my ancestors,” he said.

Johnson has plans to attend the temple for baptisms for the dead with his friends and other youth in his ward.

Roselinda Marange, from Harare, Zimbabwe, is visiting her son in Idaho and attended the dedication at a meetinghouse in the temple district. She said the temple has blessed her life.

“The temple has a very special place in my heart,” she said.

Sibusiso Godi, Roselinda Marange and Brandy Henry attend the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

This was Marange’s first temple dedication, but on March 1, Elder Gerrit W. Gong of the Quorum of the Twelve Apostles will dedicate the Harare Zimbabwe Temple, just a few minutes away from where Marange lives.

“It’s great knowing that in the Lord’s time things will happen, things that have been promised to us, and this is one of those things,” she said.

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Burley Idaho Temple

On April 4, 2021, then-Church President Russell M. Nelson announced a house of the Lord for Burley, Idaho. It was one of 20 locations he identified in the April 2021 general conference, including temples for five neighboring states.

A groundbreaking ceremony was held June 4, 2022, to commence the Burley temple’s construction phase. The event was presided over by Elder Brent H. Nielson — a Burley native and then of the Presidency of the Seventy who later received emeritus status in 2024.

The Burley Idaho Temple in Burley, Idaho, on Friday, Jan. 9, 2026. | Jeffrey D. Allred, for the Deseret News

The Burley temple is one of Idaho’s 11 houses of the Lord in various stages of operation, construction or planning.

Six of those temples are operating — in Idaho Falls (dedicated in 1945), Boise (1984), Rexburg (2008), Twin Falls (2008), Meridian (2017) and Pocatello (2021).

Idaho is home to more than 462,000 Church members in 1,181 congregations and 132 stakes. Seven stakes in the Mini-Cassia area are in the temple district.

President Dallin H. Oaks of The Church of Jesus Christ of Latter-day Saints, and his wife Sister Kristen Oaks leave the Burley Idaho Temple dedication in Burley, Idaho on Sunday, Jan 11, 2026. | Jeffrey D. Allred, for the Deseret News

Burley Idaho Temple

Address: 40 S. 150 East, Burley, Idaho 83318

Announced: April 4, 2021, by President Russell M. Nelson

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Groundbreaking: June 4, 2022, presided over by Elder Brent H. Nielson of the Presidency of the Seventy

Public open house: Nov. 6 through Nov. 22, 2025, excluding Sundays

Dedicated: Jan. 11, 2026, by President Dallin H. Oaks

Property size: 10.12 acres

Building size: 45,300 square feet

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Building height: 172 feet (including the spire)

Temple district: 8 stakes in Idaho’s Cassia and Minidoka counties

A water tower in Burley, Idaho, on Saturday, Jan. 10, 2026. | Jeffrey D. Allred, for the Deseret News



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Idaho is in for a streak of clear skies next week

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Idaho is in for a streak of clear skies next week


After a round of showers came through this week, the Gem State is staying dry and clear for next week.

Temperatures finally started to feel winter-like as we take a tumble this weekend. Consistent 40’s the highs, and 20’s the lows.

Conditions on the valley floors are not expected to get past the mid 40’s. Showers appear to be nonexistent for the next 7 to 10 days.

We will also see some air stagnation in our area, meaning that as a high-pressure ridge moves in, not too much change is expected in the air. So, air quality may take a bit of a fall.

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Not much more than cold and dry air is on the way for Idaho, but at least the sun will shine for most of the forecast.

Have a great weekend and stay warm!





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Interstate 84 near Mountain Home back open after utility work

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Interstate 84 near Mountain Home back open after utility work


MOUNTAIN HOME, Idaho (KMVT/KSVT) — Interstate 84 near Mountain Home is back open after crews closed the freeway due to utility work.

Crews closed westbound and eastbound lanes on Saturday morning from milepost 90 to milepost 95 due to Idaho Power working on power lines in the area, according to the Elmore County Sheriff’s Office. All lanes are now back open in both directions.

The sheriff’s office and the Mountain Home Police Department apologized for the inconvenience, saying they were just informed of the closure on Saturday morning.

More information regarding road closures and traffic conditions can be found at the Idaho Transportation Department’s 511 map.

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