Amends and repeals existing law to remove obsolete provisions.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1291 BY EDUCATION COMMITTEE AN ACT1 RELATING TO EDUCATION; PROVIDING LEGISLATIVE INTENT; REPEALING SECTION2 33-117, IDAHO CODE, RELATING TO PUBLIC SCHOOL FINANCIAL REQUIREMENTS;3 REPEALING SECTION 33-125B, IDAHO CODE, RELATING TO PAY FOR SUCCESS4 CONTRACTING AND DUTIES OF THE STATE DEPARTMENT OF EDUCATION; REPEALING5 SECTION 33-140, IDAHO CODE, RELATING TO A REPORT OF HIGH PERFORMING6 SCHOOLS AND TEACHERS; REPEALING SECTION 33-356, IDAHO CODE, RELATING7 TO SCHOOL BUILDING DESIGN AND ENERGY EFFICIENCY; REPEALING SECTION8 33-1010, IDAHO CODE, RELATING TO APPORTIONMENTS WHEN MINES NET PROF-9 ITS ARE CONSIDERED; REPEALING SECTION 33-1011, IDAHO CODE, RELATING TO10 TAXES TO BE LEVIED BY COUNTY COMMISSIONERS; REPEALING SECTION 33-1012,11 IDAHO CODE, RELATING TO TRANSMITTAL OF COUNTY SCHOOL MONEYS; REPEAL-12 ING SECTION 33-1624, IDAHO CODE, RELATING TO RULES; REPEALING SECTION13 33-2007, IDAHO CODE, RELATING TO COST OF INSTRUCTION AND POSTAGE SUB-14 JECT REIMBURSEMENT; REPEALING SECTION 33-2213, IDAHO CODE, RELATING15 TO THE INDUSTRY PARTNER FUND; REPEALING SECTION 33-3305, IDAHO CODE,16 RELATING TO APPROPRIATION FOR ASBESTOS REMOVAL AND BUILDING DEMOLITION17 OF ALL ALBION STATE NORMAL SCHOOL BUILDINGS NOT OF PRACTICAL VALUE TO18 THE CITY OF ALBION; REPEALING SECTION 33-4605, IDAHO CODE, RELATING19 TO POSTSECONDARY CREDIT SCHOLARSHIP; AMENDING SECTION 33-1002, IDAHO20 CODE, TO REMOVE OBSOLETE LANGUAGE; AMENDING SECTION 33-3304, IDAHO21 CODE, TO REMOVE OBSOLETE LANGUAGE; AND DECLARING AN EMERGENCY AND PRO-22 VIDING 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Cleanup Act, following comprehensive review, the Legislature has iden-29 tified the provisions of this act as obsolete, outdated, or unnecessary.30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 That Section 33-117, Idaho Code, be, and the same is hereby31 repealed.32

SECTION 3. That Section 33-125B, Idaho Code, be, and the same is hereby33 repealed.34

SECTION 4. That Section 33-140, Idaho Code, be, and the same is hereby35 repealed.36

SECTION 5. That Section 33-356, Idaho Code, be, and the same is hereby37 repealed.38

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SECTION 6. That Section 33-1010, Idaho Code, be, and the same is hereby1 repealed.2

SECTION 7. That Section 33-1011, Idaho Code, be, and the same is hereby3 repealed.4

SECTION 8. That Section 33-1012, Idaho Code, be, and the same is hereby5 repealed.6

SECTION 9. That Section 33-1624, Idaho Code, be, and the same is hereby7 repealed.8

SECTION 10. That Section 33-2007, Idaho Code, be, and the same is hereby9 repealed.10

SECTION 11. That Section 33-2213, Idaho Code, be, and the same is hereby11 repealed.12

SECTION 12. That Section 33-3305, Idaho Code, be, and the same is hereby13 repealed.14

SECTION 13. That Section 33-4605, Idaho Code, be, and the same is hereby15 repealed.16

SECTION 14. That Section 33-1002, Idaho Code, be, and the same is hereby17 amended to read as follows:18 33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support pro-19 gram is calculated as follows:20 (1) State Educational Support Funds. Add the state appropriation, in-21 cluding the moneys available in the public school income fund, together with22 all miscellaneous revenues to determine the total state funds.23 (2) From the total state funds subtract the following amounts needed24 for state support of special programs provided by a school district:25 (a) Pupil tuition-equivalency allowances as provided in section26 33-1002B, Idaho Code;27 (b) Transportation support program as provided in section 33-1006,28 Idaho Code;29 (c) Feasibility studies allowance as provided in section 33-1007A,30 Idaho Code;31 (d) The approved costs for border district allowance, provided in sec-32 tion 33-1403, Idaho Code, as determined by the state superintendent of33 public instruction;34 (e) The approved costs for exceptional child approved contract al-35 lowance, provided in subsection 2. of section 33-2004, Idaho Code, as36 determined by the state superintendent of public instruction;37 (f) Salary-based apportionment calculated as provided in sections38 33-1004 through 33-1004F, Idaho Code;39 (g) Unemployment insurance benefit payments according to the provi-40 sions of section 72-1349A, Idaho Code;41 (h) For expenditure as provided by the public school technology pro-42 gram;43

3 (i) For employee severance payments as provided in section 33-521,1 Idaho Code;2 (j) For distributions to the Idaho digital learning academy as provided3 in section 33-1020, Idaho Code;4 (k) For charter school facilities funds and reimbursements paid pur-5 suant to section 33-5207, Idaho Code;6 (l) For an online course portal as provided for in section 33-1024,7 Idaho Code;8 (m) For advanced opportunities as provided for in chapter 46, title 33,9 Idaho Code;10 (n) For additional math and science courses for high school students as11 provided in section 33-1021, Idaho Code;12 (o) For master teacher premiums as provided in section 33-1004I, Idaho13 Code;14 (p) For the support of provisions that provide a safe environment con-15 ducive to student learning and maintain classroom discipline, an allo-16 cation of three hundred dollars ($300) per support unit;17 (q) An amount specified in the appropriation bill for the public18 schools educational support program for counseling support as provided19 for in section 33-1212A, Idaho Code, shall be distributed for grades 820 through 12 as follows:21 (i) For school districts and public charter schools with one hun-22 dred (100) or more students enrolled in grades 8 through 12, a pro23 rata distribution based on students enrolled in grades 8 through24 12 or eighteen thousand dollars ($18,000), whichever is greater;25 (ii) For school districts and public charter schools with fewer26 than one hundred (100) students enrolled in grades 8 through 12,27 one hundred eighty dollars ($180) per student enrolled in grades28 8 through 12 or nine thousand dollars ($9,000), whichever is29 greater;30 (r) An amount specified in the public schools educational support pro-31 gram appropriation bill for literacy intervention. The disbursements32 made to the school districts and public charter schools shall be calcu-33 lated as follows:34 (i) Fifty percent (50%) based on average full-time equivalent35 enrollment of students in kindergarten through grade 3 as of the36 first Friday in November;37 (ii) Fifty percent (50%) based on the number of kindergarten38 through grade 3 students who move a full level or who are profi-39 cient from the spring-to-spring administration of the statewide40 reading assessment in the prior fiscal year or, if there is not a41 prior spring assessment for the student, from fall to spring; and42 (iii) Funds will be distributed to the school district or pub-43 lic charter school where the student is enrolled and takes the44 statewide reading assessment. Any school district or public char-45 ter school that has greater than one (1) but fewer than five (5)46 students in kindergarten through grade 3 will receive a minimum of47 two thousand dollars ($2,000). Economically disadvantaged stu-48 dents shall count as one and three quarters (1.75) students for the49

4 purpose of calculating the distribution of the funds in subpara-1 graph (ii) of this paragraph.2 (s) For mastery-based education as provided for in section 33-1632,3 Idaho Code; and4 (t) For pay for success contracting as provided in section 33-125B,5 Idaho Code; and6 (u) (t) Any additional amounts as required by statute to effect admin-7 istrative adjustments or as specifically required by the provisions of8 any bill of appropriation;9 to secure the total educational support distribution funds.10 (3) Average Daily Attendance. The total state average daily attendance11 shall be the sum of the average daily attendance of all of the school dis-12 tricts of the state. The state board of education shall establish rules set-13 ting forth the procedure to determine average daily attendance and the time14 for, and method of, submission of such report. Average daily attendance cal-15 culation shall be carried out to the nearest hundredth. Computation of av-16 erage daily attendance shall also be governed by the provisions of section17 33-1003A, Idaho Code.18 (4) Support Units. The total state support units shall be determined19 by using the tables set out hereafter called computation of kindergarten20 support units, computation of elementary support units, computation of sec-21 ondary support units, computation of exceptional education support units,22 and computation of alternative school support units. The sum of all of the23 total support units of all school districts of the state shall be the total24 state support units.25 COMPUTATION OF KINDERGARTEN SUPPORT UNITS26 Average Daily27 Attendance28 Attendance Divisor Units Allowed 41 or more....29 40...................... 1 or more as computed 31 - 40.99 ADA....30 -....................... 1 26 - 30.99 ADA....31 -....................... .85 21 - 25.99 ADA....32 -....................... .75 16 - 20.99 ADA....33 -....................... .6 8 - 15.99 ADA....34 -....................... .5 1 - 7.99 ADA....35 -....................... count as elementary COMPUTATION OF ELEMENTARY SUPPORT UNITS36 Average Daily37 Minimum Units Attendance38 Attendance Divisor Allowed 300 or more ADA.......39 ............................... .. 15 ..23...grades 4,5 & 6....40 ..22...grades 1,2 & 3....1994-9541 ..21...grades 1,2 & 3....1995-9642 ..20...grades 1,2 & 3....1996-9743

5 and each year thereafter.1 160 to 299.99 ADA...2 20................................ 8.4 110 to 159.99 ADA...3 19................................ 6.8 71.1 to 109.99 ADA...4 16................................ 4.7 51.7 to 71.0 ADA...5 15................................ 4.0 33.6 to 51.6 ADA...6 13................................ 2.8 16.6 to 33.5 ADA...7 12................................ 1.4 1.0 to 16.5 ADA...8 n/a............................... 1.0 COMPUTATION OF SECONDARY SUPPORT UNITS9 Average Daily10 Minimum Units Attendance11 Attendance Divisor Allowed 750 or more....12 18.5..............................47 400 - 749.99 ADA....13 16................................28 300 - 399.99 ADA....14 14.5..............................22 200 - 299.99 ADA....15 13.5..............................17 100 - 199.99 ADA....16 12................................9 99.99 or fewer17 Units allowed as follows: Grades 7 - 1218 ..................................8 Grades 9 - 1219 ..................................6 Grades 7 - 920 ..................................1 per 14 ADA Grades 7 - 821 ..................................1 per 16 ADA COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS22 Average Daily23 Minimum Units Attendance24 Attendance Divisor Allowed 14 or more....25 14.5.............................. 1 or more as computed26 12 - 13.99....27 -................................. 1 8 - 11.99....28 -................................. .75 4 - 7.99....29 -................................. .5 1 - 3.99....30 -................................. .25 COMPUTATION OF ALTERNATIVE SCHOOL SUPPORT UNITS31 (Computation of alternative school support units shall include32 grades 6 through 12)33 Pupils in Attendance34 Attendance Divisor Minimum Units Allowed35 12 or more..........36 12................................ 1 or more as computed37

6 In applying these tables to any given separate attendance unit, no1 school district shall receive less total money than it would receive if it2 had a lesser average daily attendance in such separate attendance unit. In3 applying the kindergarten table to a kindergarten program of fewer days4 than a full school year, the support unit allowance shall be in ratio to the5 number of days of a full school year. The attendance of students attending6 an alternative school in a school district reporting fewer than one hundred7 (100) secondary students in average daily attendance shall not be assigned8 to the alternative table if the student is from a school district reporting9 fewer than one hundred (100) secondary students in average daily attendance,10 but shall instead be assigned to the secondary table of the school district11 in which they are attending the alternative school, unless the alternative12 school in question serves students from multiple districts reporting fewer13 than one hundred (100) secondary students in average daily attendance. The14 tables for exceptional education and alternative school support units shall15 be applicable only for programs approved by the state department of educa-16 tion following rules established by the state board of education. Moneys17 generated from computation of support units for alternative schools shall be18 utilized for alternative school programs. School district administrative19 and facility costs may be included as part of the alternative school expen-20 ditures.21 (5) State Distribution Factor per Support Unit. Divide educational22 support program distribution funds, after subtracting the amounts necessary23 to pay the obligations specified in subsection (2) of this section, by the24 total state support units to secure the state distribution factor per sup-25 port unit.26 (6) District Support Units. The number of support units for each school27 district in the state shall be determined as follows:28 (a)(i) Divide the actual average daily attendance, excluding stu-29 dents approved for inclusion in the exceptional child educational30 program for the administrative schools and each of the separate31 schools and attendance units, by the appropriate divisor from the32 tables of support units in this section, then add the quotients33 to obtain the district's support units allowance for regular stu-34 dents, kindergarten through grade 12 including alternative school35 students. Calculations in application of this subsection shall be36 carried out to the nearest hundredth.37 (ii) Divide the combined totals of the average daily attendance38 of all preschool, kindergarten, elementary, secondary, juvenile39 detention center students and students with disabilities approved40 for inclusion in the exceptional child program of the district by41 the appropriate divisor from the table for computation of excep-42 tional education support units to obtain the number of support43 units allowed for the district's approved exceptional child pro-44 gram. Calculations for this subsection shall be carried out to the45 nearest hundredth when more than one (1) unit is allowed.46 (iii) The total number of support units of the district shall be47 the sum of the total support units for regular students, subpara-48 graph (i) of this paragraph, and the support units allowance for49

7 the approved exceptional child program, subparagraph (ii) of this1 paragraph.2 (b) Total District Allowance Educational Program. Multiply the dis-3 trict's total number of support units, carried out to the nearest hun-4 dredth, by the state distribution factor per support unit and to this5 product add the approved amount of programs of the district provided in6 subsection (2) of this section to secure the district's total allowance7 for the educational support program.8 (c) District Share. The district's share of state apportionment is the9 amount of the total district allowance, paragraph (b) of this subsec-10 tion.11 (d) Adjustment of District Share. The contract salary of every noncer-12 tificated teacher shall be subtracted from the district's share as cal-13 culated from the provisions of paragraph (c) of this subsection.14 (7) Property Tax Computation Ratio. In order to receive state funds15 pursuant to this section, a charter district shall utilize a school mainte-16 nance and operation property tax computation ratio for the purpose of calcu-17 lating its maintenance and operation levy that is no greater than that which18 it utilized in tax year 1994, less four-tenths of one percent (.4%). As used19 herein, the term "property tax computation ratio" shall mean a ratio deter-20 mined by dividing the district's certified property tax maintenance and op-21 eration budget by the actual or adjusted market value for assessment pur-22 poses as such values existed on December 31, 1993. Such maintenance and op-23 eration levy shall be based on the property tax computation ratio multiplied24 by the actual or adjusted market value for assessment purposes as such values25 existed on December 31 of the prior calendar year.26

SECTION 15. That Section 33-3304, Idaho Code, be, and the same is hereby27 amended to read as follows:28 33-3304. APPROPRIATION FOR THE DEPARTMENT OF EDUCATION AT IDAHO STATE29 UNIVERSITY. Fifty percent (50%) of all the moneys that now are in or which30 may hereafter accrue to the normal school income fund are hereby appropri-31 ated and set apart for the support and maintenance of the department of edu-32 cation at Idaho State University, the same to be available for such purpose33 immediately upon their being credited to the fund. Should the legislature,34 by adoption of a concurrent resolution in both houses, approve a memorandum35 of understanding negotiated by the Idaho department of parks and recreation36 between the city of Albion and other public or private agencies interested37 in cooperative management of an Albion Normal School Field Institute within38 an Albion State Normal School state park complex, the percentage share for39 the department of education at Idaho State University shall be reduced from40 fifty percent (50%) to forty-seven percent (47%). In the event that the mem-41 orandum of understanding is not approved, section 33-3305, Idaho Code, shall42 apply.43

SECTION 16. An emergency existing therefor, which emergency is hereby44 declared to exist, this act shall be in full force and effect on and after45 July 1, 2026.46