Amends existing law to revise a provision regarding per diem costs of state prisoners housed in county jails.

Idaho law mandates the State Board of Corrections to reimburse counties for housing state-committed inmates and parole violators in county jails prior to their transfer to a state correctional facility. The current daily reimbursement rate ($55 for the first seven days, $75 thereafter) falls significantly short of the average daily cost incurred by counties, which is $106.37 (excluding state-paid medical expenses). It costs counties over $49.5 million a year to house 1,275 state inmates a day. By contrast, the state reimburses counties only $34.1 million a year to house those inmates. This disparity forces county property taxpayers to subsidize the state by over $15.4 million annually based on the 1,275 state inmates housed in county jails as of December 2025. Furthermore, the Idaho Legislature is required to review these housing costs every three years, but the last review was conducted four years ago. This legislation proposes increasing the daily reimbursement rate paid to counties to $80 to help offset the current financial burden on counties.