Amends existing law to clarify that military retirement benefits are exempt regardless of the age or disability status of the retired military member or such member's widow or widower.

When military members leave the service, they bring with them valuable knowledge and skills to the civilian workforce. Employers benefit from this as they get employees who are already trained, hardworking, have leadership skills know how to work in a team. Idaho’s veteran population is in decline and has been for many years. Thirty-seven (37) states do not currently tax military pensions, Idaho does until age sixty-five (65). As a result, veterans choose to move to much more military friendly states and Idaho loses the highly skilled individuals.