Education (Special Education)

This bill appropriates approximately $3.1 billion in state and federal funds to Idaho's Public Schools Educational Support Program for fiscal year 2027, covering teacher salaries, student support services, facilities, and special education programs. It directs specific uses for the money, including professional development for educators, additional compensation for instructional staff, technology infrastructure purchases, and targeted funding for English language learners and students with disabilities. The legislation also establishes reporting requirements for how districts allocate funds and clarifies the original funding sources for these expenditures.

This bill increases Idaho's Parental Choice Tax Credit for 2026 and 2027, allowing eligible parents to claim up to $5,000 per child for education expenses. It directly affects Idaho parents of students aged 5-18 (or 5-21 for children with disabilities), covering costs like private school tuition, tutoring, textbooks, and transportation. Parents with income under 300% of the federal poverty level get priority, and families with children requiring disability services qualify for a higher $7,500 credit. To claim the credit, parents must apply annually, document expenses, and verify eligibility through the state tax commission.

Idaho's S 1317 creates a framework for voluntary regional service centers (RSCs) that school districts and public charter schools can form to share specialized staff and administrative services. The bill allows multiple local education agencies to pool resources for high-cost, hard-to-staff roles like psychologists and special education support under IDEA, while maintaining local control over curriculum and enrollment. RSCs would receive state funding for core administrative services (e.g., HR, finance), operate under locally governed boards, and offer additional fee-based services through agreements. This aims to reduce duplication, improve compliance with federal special education requirements, and lower costs for participating schools.

This bill creates the Idaho High-Needs Student Fund to reimburse school districts and charter schools for special education costs exceeding $30,000 per student with a disability. It covers eligible expenses like therapy, specialized equipment, and nursing services directly tied to an individualized education program (IEP), excluding routine classroom costs. Reimbursement provides up to 100% of costs above $30,000 (capped at $80,000) and 80% above $80,000, with a maximum $100,000 per student annually. Funds are allocated 60% to non-rural and 40% to rural school districts, with annual reports required starting in 2028.

SCR 121 is a resolution requesting Idaho's Superintendent of Public Instruction to develop draft legislation modernizing the state's public school funding formula. It directs the Superintendent to create new funding legislation based on specific principles, including addressing student needs (like special education), supporting rural and virtual schools, ensuring funding stability, and aligning with Idaho's constitutional duty to fund public schools. The resolution requires the draft to include financial breakdowns for all school districts and charter schools, with a report due before the next legislative session. This bill does not change current funding but formally asks for a revised formula to replace the 1994 system.

This non-binding Idaho Joint Memorial (HJM 11) urges Congress to fully fund the federal commitment under the Individuals with Disabilities Education Act (IDEA), which requires 40% of the national average per-pupil cost for special education services. It highlights that federal funding currently covers only about 12% in Idaho, placing financial strain on schools and families. The memorial specifically calls for Congress to pass legislation that meets the 40% funding target through mandatory, sustained increases within a defined timeline. It also directs Idaho’s education department to annually report on how federal IDEA funding supports special education services in the state.