EDUCATION – Amends existing law to establish provisions and define terms regarding parent-supported instruction for public school students.

S 1068 (the "Parent-Supported Instruction Act") establishes a formal framework for Idaho public school districts to support families providing at-home instruction for students. It directly affects Idaho public school districts, parents/guardians of eligible students (those qualifying for Idaho public school), and students participating in this model. Key provisions include creating "education savings accounts" to cover eligible expenses (like curriculum, supplies, and tutoring), requiring state-mandated testing, defining terms like "learning pods" (groups of families pooling resources), and mandating that districts adopt policies to sponsor the program. Districts must provide full per-student state funding to participating students while maintaining accountability through required assessments. The bill takes effect July 1, 2025.