Amends and repeals existing law to remove obsolete language.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1275 BY COMMERCE AND HUMAN RESOURCES COMMITTEE AN ACT1 RELATING TO THE PUBLIC EMPLOYEE RETIREMENT SYSTEM; PROVIDING LEGISLATIVE2 INTENT; REPEALING SECTION 33-2144, IDAHO CODE, RELATING TO DISBURSE-3 MENT TO THE PUBLIC EMPLOYEE RETIREMENT FUND; REPEALING SECTION 59-1324,4 IDAHO CODE, RELATING TO THE TRANSFER OF MONEYS FROM THE STATE COMMUNITY5 COLLEGE ACCOUNT; REPEALING SECTION 59-1381, IDAHO CODE, RELATING TO6 THE MERGER OF CITY SYSTEMS INTO A STATE EMPLOYEE SYSTEM; REPEALING SEC-7 TION 59-1382, IDAHO CODE, RELATING TO CITY ORDINANCE ELECTING MERGER8 AND CONTRACTING WITH THE BOARD; REPEALING SECTION 59-1383, IDAHO CODE,9 RELATING TO THE TRANSFER OF ASSETS, LIABILITIES, DUTIES, AND RIGHTS10 TO THE STATE EMPLOYEE SYSTEM; REPEALING SECTION 59-1384, IDAHO CODE,11 RELATING TO BENEFITS NOT REDUCED; REPEALING SECTION 59-1385, IDAHO12 CODE, RELATING TO CONTRIBUTIONS BY AN EMPLOYER, ADJUSTMENTS TO EQUALIZE13 BENEFITS PAYABLE AND ASSETS TRANSFERRED, AND CORPORATE TAX BY THE CITY14 TO PAY CONTRIBUTIONS; REPEALING SECTION 59-1396, IDAHO CODE, RELATING15 TO THE LIMIT ON SEPARATION BENEFIT; REPEALING SECTION 59-1397, IDAHO16 CODE, RELATING TO BENEFITS PAYABLE; REPEALING SECTION 59-1399, IDAHO17 CODE, RELATING TO THE COOPERATION OF THE STATE INSURANCE FUND; AMEND-18 ING SECTION 33-2101A, IDAHO CODE, TO REMOVE CODE REFERENCES; AMENDING19 SECTION 59-1316, IDAHO CODE, TO REMOVE A CODE REFERENCE; AMENDING SEC-20 TION 59-1391, IDAHO CODE, TO PROVIDE A CORRECT CODE REFERENCE; AMENDING21 SECTION 59-1394, IDAHO CODE, TO REVISE PROVISIONS REGARDING CONTRIBU-22 TIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.23

Be It Enacted by the Legislature of the State of Idaho:24

SECTION 1. IDAHO CODE CLEANUP -- LEGISLATIVE INTENT. It is the intent25 of the Legislature to ensure that the state laws provided in Idaho Code are26 streamlined, up-to-date, and essential for the citizens of Idaho, while best27 serving the public health, safety, and welfare. In accordance with the Idaho28 Code Cleanup Act, following comprehensive review, the Legislature has iden-29 tified the provisions of this act as obsolete, outdated, or unnecessary.30

SECTION 2. That Section 33-2144, Idaho Code, be, and the same is hereby31 repealed.32

SECTION 3. That Section 59-1324, Idaho Code, be, and the same is hereby33 repealed.34

SECTION 4. That Section 59-1381, Idaho Code, be, and the same is hereby35 repealed.36

SECTION 5. That Section 59-1382, Idaho Code, be, and the same is hereby37 repealed.38

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SECTION 6. That Section 59-1383, Idaho Code, be, and the same is hereby1 repealed.2

SECTION 7. That Section 59-1384, Idaho Code, be, and the same is hereby3 repealed.4

SECTION 8. That Section 59-1385, Idaho Code, be, and the same is hereby5 repealed.6

SECTION 9. That Section 59-1396, Idaho Code, be, and the same is hereby7 repealed.8

SECTION 10. That Section 59-1397, Idaho Code, be, and the same is hereby9 repealed.10

SECTION 11. That Section 59-1399, Idaho Code, be, and the same is hereby11 repealed.12

SECTION 12. That Section 33-2101A, Idaho Code, be, and the same is13 hereby amended to read as follows:14 33-2101A. JUNIOR COLLEGE SHALL MEAN COMMUNITY COLLEGE. Notwithstand-15 ing any other provision of law, in sections 21-805, 21-806, 21-809, 23-404,16 33-101, 33-107, 33-107B, 33-601, 33-1252, 33-2101, 33-2102, 33-2103,17 33-2104, 33-2105, 33-2106, 33-2107, 33-2107A, 33-2107B, 33-2107C, 33-2108,18 33-2109A, 33-2110, 33-2110A, 33-2110B, 33-2111, 33-2112, 33-2113, 33-2114,19 33-2115, 33-2116, 33-2117, 33-2118, 33-2119, 33-2121, 33-2122, 33-2123,20 33-2124, 33-2125, 33-2126, 33-2130, 33-2135, 33-2137, 33-2138, 33-2139,21 33-2141, 33-2142, 33-2143, 33-2144, 33-2211, 33-3716, 33-4001, 33-4003,22 33-4004, 33-4006, 33-4201, 46-314, 50-1721, 57-1105A, 59-1324, 67-2320,23 67-2322 and 67-5332, Idaho Code, the term "junior college" shall mean and24 shall be denoted as "community college."25

SECTION 13. That Section 59-1316, Idaho Code, be, and the same is hereby26 amended to read as follows:27 59-1316. MEMBER'S RETIREMENT RECORDS CONFIDENTIAL -- PENALTY FOR DI-28 VULGING INFORMATION. (1) Each member shall furnish the board with such in-29 formation as the board shall deem necessary for the proper operation of the30 system. As provided in section 74-106, Idaho Code, information contained in31 the retirement system mortgage portfolio loan documents and in each member's32 retirement system records is confidential and may not be divulged except as33 ordered by a court or except as may be required by the employer member or by34 the retirement board and its staff in order to carry into effect the purposes35 of this chapter.36 (2) A member may by his written authorization release specific infor-37 mation from his own retirement system records to a stated designee. If the38 member is deceased, the member's contingent annuitant or beneficiary may by39 written authorization release specific information from the member's re-40 tirement system records to a stated designee.41

3 (3) The retirement system may disclose the identity of a deceased mem-1 ber's beneficiary to the member's spouse, children, and the court-appointed2 administrator of the member's estate.3 (4) Should a court order direct distribution or partial distribution of4 a member's benefit as defined in either chapter 13, title 59, Idaho Code, or5 chapter 14, title 72, Idaho Code, to the member's spouse or former spouse,6 the system may release to the spouse, former spouse, or the court issuing the7 order information pertaining to the division or segregation of the member's8 accounts or benefit. This information includes account balances, service9 accumulations, and related information and histories, but does not include10 current addresses and phone numbers. The system may release the same in-11 formation to a member's current spouse at any time, regardless of whether a12 court has ordered a distribution or division of the member's account.13 (5) No board member, director, deputy, employee, contractor, or any14 person formerly employed in any such position shall knowingly divulge or15 make known to any person in any manner any member's retirement system records16 obtained directly or indirectly in the discharge of duties except as pro-17 vided by statute, court order, or rules of the retirement system promulgated18 under this section or sections 50-1507, 50-1508, 50-1524, 59-1301, 59-1314,19 59-1383, 59-1392, 72-1405, Idaho Code.20 (6) Any board member, director, deputy, employee, contractor, or any21 person formerly employed in any such position who knowingly violates any of22 the provisions of this section shall be guilty of a felony and, upon convic-23 tion, shall be punished by a fine of not less than one hundred dollars ($100)24 nor more than five thousand dollars ($5,000) or by imprisonment for not more25 than five (5) years. Upon such conviction, such person shall also forfeit26 his office, employment, or contract, if any, and shall be ineligible to hold27 any public office in this state for a period of two (2) years. Nothing in28 this subsection shall limit the retirement system's ability to take any and29 all disciplinary actions authorized pursuant to chapter 53, title 67, Idaho30 Code.31

SECTION 14. That Section 59-1391, Idaho Code, be, and the same is hereby32 amended to read as follows:33 59-1391. DEFINITIONS. As used in sections 59-1391 through and includ-34 ing 59-1399 59-1398, Idaho Code, each of the terms defined shall have the35 meaning given in this section or in section 59-1302, Idaho Code, unless a36 different meaning is clearly required by the context.37 (a) "Board" means the retirement board of the employee system.38 (b) "Firefighter member" means a person or beneficiary who, prior to39 October 1, 1980, was receiving benefits or establishing the right to receive40 benefits from the firefighters' retirement fund.41 (c) "Firefighters' retirement fund" means the retirement system cre-42 ated by and existing pursuant to chapter 14, title 72, Idaho Code.43 (d) "Employee system" means the retirement system created and existing44 pursuant to chapter 13, title 59, Idaho Code.45 (e) "Employer" means a city or fire district that employs paid fire-46 fighters who are participating in the firefighters' retirement fund on Octo-47 ber 1, 1980.48

4 (f) "Paid firefighter" means any individual, male or female, excluding1 office secretaries on the payroll of any city or fire district in the state2 of Idaho who devotes his or her principal time of employment to the care, op-3 eration, maintenance or the requirements of a regularly constituted fire de-4 partment of such city or fire district in the state of Idaho.5

SECTION 15. That Section 59-1394, Idaho Code, be, and the same is hereby6 amended to read as follows:7 59-1394. EXCESS COSTS -- ADDITIONAL CONTRIBUTIONS. (1) In addition8 to the employee and employer contributions required by chapter 14, title9 72, Idaho Code, additional contributions shall be required to fund the pro-10 visions of section 59-1397, Idaho Code this section. These costs shall be11 borne by employers and by the state of Idaho as hereinafter provided.12 (a) Fifty percent (50%) of the gross receipts by the state of the tax on13 fire insurance premiums, as provided by section 41-402, Idaho Code, is14 hereby perpetually appropriated to the public employee retirement ac-15 count for the purpose of partially funding the benefit payment require-16 ments imposed by the provisions of chapter 14, title 72, Idaho Code.17 (b) The board shall conduct studies from time to time of the benefits18 prescribed by section 59-1397, Idaho Code, to determine the additional19 contributions required to fund the rights conferred by chapter 14,20 title 72, Idaho Code, above and beyond the initial contribution from21 the fire insurance premium tax required by subsection (1) (a) of this22 section. If such studies indicate the value of the benefits exceeds23 the required contributions otherwise prescribed, the board shall es-24 tablish an additional contribution rate necessary to bring the amounts25 into balance. The cost of such additional contribution shall be borne26 equally by the employers through additional contributions and the state27 of Idaho through the fire insurance premium tax. In addition to appro-28 priation of the fire insurance premium tax contained in subsection (1)29 (a) of this section, the amount of the gross receipts by the state of the30 tax on fire insurance premiums, as provided by section 41-402, Idaho31 Code, necessary to match dollar for dollar the additional contribution32 required of employers is hereby perpetually appropriated commencing33 July 1, 1980 to the public employee retirement account for the purpose34 of subsection (1) (b) of this section. If the matching funds herein35 provided equal one hundred percent (100%) of the gross receipts from the36 fire insurance premium tax, the employers shall contribute the balance37 of the monies required to meet the required contribution rate. The38 additional contribution rate from the employers commencing October 1,39 1980 shall be ten percent (10%) of the pay period salary of each paid40 firefighter until next determined by the board.41 (2) Nothing herein contained shall prevent the board from contracting42 with employers to provide a schedule of contributions which will retire any43 excess cost over a given period of time, not to exceed fifty (50) years. In44 the event that such agreements are reached, the amount of the fire insurance45 premium tax necessary to match additional employer contributions is contin-46 uously appropriated for that purpose.47

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SECTION 16. An emergency existing therefor, which emergency is hereby1 declared to exist, this act shall be in full force and effect on and after2 July 1, 2026.3