Idaho § 67-1230 IDAHO PARENTAL CHOICE TAX CREDIT ADVANCE PAYMENT FUND

Idaho Statutes

§ 67-1230 — IDAHO PARENTAL CHOICE TAX CREDIT ADVANCE PAYMENT FUND

Idaho § 67-1230

Title 67STATE GOVERNMENT AND STATE AFFAIRS

Ch. 12STATE TREASURER

This text of Idaho § 67-1230 (IDAHO PARENTAL CHOICE TAX CREDIT ADVANCE PAYMENT FUND) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 67-1230 (2026).

Text

(1)There is hereby established in the state treasury the Idaho parental choice tax credit advance payment fund, to be administered by the state tax commission.

(2)Moneys in the fund shall:

(a)Consist of the following:

(i)Legislative appropriations and transfers;

(ii)Donations and contributions made to the fund;

(iii)Reversions of unused, paid back, or recovered advance payment funds; and

(iv)Interest earned on idle moneys in the fund; and

(b)Be continuously appropriated to pay advance payments awarded under the Idaho parental choice tax credit program established in section 63-3029N, Idaho Code.

Free access — add to your briefcase to read the full text and ask questions with AI

(1) There is hereby established in the state treasury the Idaho parental choice tax credit advance payment fund, to be administered by the state tax commission.
(2) Moneys in the fund shall:
(a) Consist of the following:
(i) Legislative appropriations and transfers;
(ii) Donations and contributions made to the fund;
(iii) Reversions of unused, paid back, or recovered advance payment funds; and
(iv) Interest earned on idle moneys in the fund; and
(b) Be continuously appropriated to pay advance payments awarded under the Idaho parental choice tax credit program established in section 63-3029N, Idaho Code.