Amends existing law regarding employment security to clarify eligibility requirements.

Amend five sections (three subsections of 72-1366) of Chapter 13, Title 72, Idaho Code to: 72-1304 - Define custom farming as "agricultural employment." 72-1319 (2) - Reduce the time frame new employers need to pay taxes before qualifying for a reduced unemployment insurance tax rate. 72-1328(2)(c) - Separate a reference to a 'cafeteria plan' and an 'annuity plan.' 72-1366(4)(a) - Establish a two-week cap on the weeks a claimant can receive benefits after becoming ill. 72-1366(4)(c) - Eliminate references to part-time workers, making them no longer eligible for unemployment insurance benefits. 72-1366 (8) - Eliminate the need for training instructors to sign off on continued claim reports. 72-1369(7) - Correct and reinstate the director's authority to waive all or part of fraud or civil penalties and benefit disqualification for over-payments when the director deems the waiver in the best interest of the department.