TallyIDAHOLegislative Tracker
H06422026 Regular SessionSigned into law

Amends and repeals existing law to establish public safety officer catastrophic injury or death in the line of duty benefits.

PUBLIC EMPLOYEE RETIREMENT SYSTEM -- Amends and repeals existing law to establish public safety officer catastrophic injury or death in the line of duty benefits.

IntroducedIn CommitteeFloor VoteEnacted
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This establishes consistent catastrophic benefits for public safety officers who are either killed or severely injured in the line of duty. It provides a surviving spouse with an ongoing annual pension of at least $75,000 and a one-time $500,000 pension payment. If there is no surviving spouse, any dependent children would be eligible for only the singular $500,000 pension payment dispersed evenly amongst them.

▶ Show fiscal note

The increase in benefits as a result of this legislation will be funded solely through public safety officer pension contributions rate. The contribution will cost employees $110 per year for every $100,000 in annual earnings.

SOP revised: 02/16/2026, 9:50 AM

▶ Show full bill text

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 642 BY COMMERCE AND HUMAN RESOURCES COMMITTEE AN ACT1 RELATING TO THE PUBLIC EMPLOYEE RETIREMENT SYSTEM; PROVIDING LEGISLATIVE2 INTENT; AMENDING SECTION 59-1352B, IDAHO CODE, TO PROVIDE FOR PUB-3 LIC SAFETY OFFICER CATASTROPHIC DEATH BENEFITS; REPEALING SECTION4 59-1361A, IDAHO CODE, RELATING TO PUBLIC SAFETY OFFICER DEATH BENEFITS;5 AND DECLARING AN EMERGENCY.6

Be It Enacted by the Legislature of the State of Idaho:7

SECTION 1. LEGISLATIVE FINDINGS AND INTENT. As a result of the hor-8 rific, violent, and targeted attack on firefighters in North Idaho on June9 29, 2025, that resulted in the murder of two Idaho public safety officers and10 significant injuries to others, it was identified that catastrophic bene-11 fits available to surviving spouses or dependent children of public safety12 officers who died in the line of duty were less than the catastrophic injury13 benefit available to public safety officers who were catastrophically in-14 jured but survived.15 This legislation creates consistency between benefits for a cata-16 strophic injury or death that occurs in the line of duty, ensuring that17 one benefit is not greater than the other. Specifically, this legislation18 increases the lump-sum death benefit available to surviving spouses or de-19 pendent children to match the catastrophic injury benefit. It also provides20 a pension benefit to surviving spouses that is consistent with the benefit21 currently available when a public safety officer dies following qualifica-22 tion for the catastrophic injury benefit.23 The increase in benefits as a result of this legislation will be funded24 solely through public safety officer pension contribution rates.25

SECTION 2. That Section 59-1352B, Idaho Code, be, and the same is hereby26 amended to read as follows:27 59-1352B. PUBLIC SAFETY OFFICER CATASTROPHIC INJURY OR DEATH LINE OF28 DUTY BENEFITS. (1) For purposes of this section:29 (a) "Catastrophic injury" means a sudden, violent, life-threatening,30 duty-related injury sustained by an active member within the scope of31 the public safety officer's duties and within the department policy32 that is due to an externally caused event such as a motor vehicle colli-33 sion, gunshot wound, aggravated battery, structural collapse, signifi-34 cant fall, or other external event or events that is not self-inflicted35 or the result of intoxication; provided, however, that no psychological36 injury, disorder, or condition shall be considered a catastrophic in-37 jury under this definition. The injury, if it does not result in death,38 must be of such severity that it causes the loss of ability to maintain39 certifications required by the state of Idaho, the member's department,40

2 or both. The injury shall be supported by evidence of one (1) or more of1 the following conditions:2 (i) Total, complete, permanent, and uncorrectable loss of sight3 in both eyes;4 (ii) Total, complete, permanent, and uncorrectable loss of hear-5 ing in both ears;6 (iii) Total, complete, and permanent loss of the ability to speak;7 (iv) Total, complete, and permanent loss of the use of one (1) or8 both feet at or above the ankle;9 (v) Total, complete, and permanent loss of the use of one (1) or10 both hands at or above the wrist;11 (vi) Injury to the spine that results in a total, permanent, and12 complete paralysis of both arms, both legs, or one (1) arm and one13 (1) leg; or14 (vii) An externally caused, physical traumatic injury to the brain15 that renders the member physically or mentally unable to perform16 the duties of a public safety officer; or17 (viii) A catastrophic injury that results in death.18 (b) "Catastrophic injury that results in death" means the death of a19 public safety officer in a manner that would qualify for the payment20 of death benefits pursuant to regulations issued by the United States21 department of justice pursuant to 34 U.S.C. 10281; provided, however,22 that the retirement board is authorized to revise such definition.23 (b) (c) "Catastrophic line of duty benefits" means benefits payable to24 a:25 (i) A public safety officer who sustains a catastrophic injury26 pursuant to this section; or27 (ii) The surviving spouse of a public safety officer who sustained28 a catastrophic injury that results in death.29 (d) "Dependent child" means a surviving natural or legally adopted30 child who is under twenty-one (21) years of age at the time of a public31 safety officer's catastrophic injury that results in death.32 (c) (e) "Public safety officer" means a police officer member as set33 forth in section 59-1303, Idaho Code, or a firefighter member as set34 forth in section 59-1302(16), Idaho Code.35 (2) A public safety officer who sustains a catastrophic injury or the36 surviving spouse of a public safety officer who sustained a catastrophic in-37 jury that results in death as set forth in this section is eligible for:38 (a) A onetime permanent catastrophic injury benefit in the amount of39 five hundred thousand dollars ($500,000); and40 (b) An ongoing annual benefit in an amount not less than seventy-five41 thousand dollars ($75,000) per year, to be adjusted every four (4) years42 pursuant to an actuarial study to determine the change in average public43 safety officer benefits over the previous four (4) years.44 (3) In the event of a public safety officer's catastrophic injury that45 results in death, if there is no surviving spouse, the public safety offi-46 cer's dependent children are eligible for the benefit provided for in sub-47 section (2)(a) of this section. Benefits to dependent children shall be paid48 in accordance with the provisions of chapter 8, title 68, Idaho Code; pro-49

3 vided that when there are multiple dependent children, the benefit shall be1 divided equally among them.2 (3) (4) In the event a public safety officer receiving the catastrophic3 line of duty benefit as set forth in this section dies and leaves a surviv-4 ing spouse to whom the member was married at the time of the catastrophic in-5 jury, such surviving spouse shall receive the catastrophic line of duty ben-6 efit for the duration of such spouse's life to which the public safety offi-7 cer would have been entitled.8 (4) (5) The benefits payable under this section shall not be subject to9 Idaho state income tax.10 (5) (6) A public safety officer, the public safety officer's surviving11 spouse, or the public safety officer's surviving dependent child who seeks12 to obtain benefits under this section shall apply to the retirement board13 within twelve (12) months of the date of the incident resulting in the public14 safety officer's catastrophic injury. No benefit shall be payable unless15 the retirement board determines eligibility pursuant to the requirements of16 this section. A public safety officer's refusal to submit to a medical exam-17 ination ordered by the board before the commencement of a catastrophic line18 of duty benefit or at any reasonable time thereafter shall constitute proof19 that the member is not eligible for the benefits provided for in this sec-20 tion.21 (6) (7) The benefits provided for in this section shall not be in addi-22 tion to other benefits under this chapter.23 (7) (8) If a public safety officer who qualifies for benefits provided24 for in this section again becomes an employee in a nonpublic safety offi-25 cer position as defined in sections 59-1302(14) and (16) and 59-1303, Idaho26 Code, as a result of returning to employment with an employer as defined in27 section 59-1302(15), Idaho Code, the public safety officer may elect to con-28 tinue receiving benefits and not accrue additional service. In such circum-29 stance, no contributions shall be made by the member during such reemploy-30 ment and the public safety officer catastrophic line of duty benefit payable31 on the behalf of the member shall continue.32 (8) (9) It is the intent of the legislature that this benefit shall be33 funded solely by public safety officers in perpetuity and not by an employer34 as defined in section 59-1302(15), Idaho Code. Therefore, the costs asso-35 ciated with providing this benefit as determined by the board shall be paid36 solely by public safety officers. An actuarial cost analysis of the benefit37 will be performed every four (4) years by the board. However, in instances38 involving a catastrophic injury that results in death, the first one hundred39 thousand dollars ($100,000) of the benefit shall be paid for by the employers40 of public safety officers as an additional contribution component separate41 and distinct from all other obligations under this chapter. The portion of42 costs to be paid by the employers of public safety officers pursuant to this43 subsection is a continuation of how such costs were previously paid for pub-44 lic safety officer death benefits. Such costs shall be paid in a manner as45 determined by the board.46 (10) Any individual who qualified for or was eligible to receive the47 public safety officer death benefit between July 1, 2021, and the effective48 date of this subsection shall receive the balance of the improved benefit as49 provided for in this section.50

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SECTION 3. That Section 59-1361A, Idaho Code, be, and the same is hereby1 repealed.2

SECTION 4. An emergency existing therefor, which emergency is hereby3 declared to exist, this act shall be in full force and effect on and after its4 passage and approval.5

house Chamber· Feb 24, 2026

House Third Reading

✓ Passed
68 Yea
0 Nay
2 absentPassed by 68 votes
Republican
60 yea/0 nay
Democrat
8 yea/0 nay
Show all 68 voter names

ABSENT / NOT VOTING (2)

Reported Signed by Governor on March 24, 2026 Session Law Chapter 118 Effective: 03/24/2026

Session
2026
Chamber
house
Status date
Mar 24, 2026
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