EDUCATION – Amends and adds to existing law to establish the Idaho Education Opportunity Program.

H 164 establishes the Idaho Education Opportunity Program (IEOP), providing state-funded financial support for eligible Idaho students. It creates accounts administered by the State Department of Education to cover qualified educational expenses - including tuition at approved schools, textbooks, transportation, and assistive technology - for students who have attended Idaho public schools for at least 90 days (with limited exceptions) and reside in the state. Funds come from legislative appropriations, donations, and interest, and cannot be drawn from the public education stabilization fund. The program explicitly excludes entertainment devices and homeschooling students from eligibility, and requires parents to apply annually by June 15.