Idaho Bills

Amends existing law to include health care sharing ministries as an eligible medical expense.

This legislation would provide that Health Care Sharing Ministry (HCSM) expenses are eligible medical expenses for Medical Savings Accounts (MSA). In Idaho, MSAs enable Idahoans to receive tax deduction benefits for up to $10,000 of health-related expenses paid out of Medical Savings Accounts. Under current law, citizens can only use their MSA for eligible medical, vision, and dental expenses (as defined by the Internal Revenue Code), along with health insurance and supplemental Medicare premiums and long-term care expenses. Due to the fact that HCSMs are not insurance companies and are not as well known, the tax code does not explicitly address their status. Currently, Idaho HCSM members are unable to utilize an MSA for HCSM expenses that serve a similar purpose to insurance premiums. Members of HCSMs financially assist fellow members with large medical expenses, rendering a result usually provided by health insurance. However, their costs do not have tax parity with health insurance premiums. Like health insurance policyholders, members of HCSMs make payments that go toward assisting fellow members with medical expenses. Share fees paid to HCSMs are also not tax deductible, even though HCSMs are nonprofit organizations, due to the possibility of those funds being used on the member’s own health expenses.

Proposes an amendment to the state constitution regarding state-owned lands.

The purpose of this Joint Resolution is to amend Article IX, Section 8 of the Idaho Constitution to establish an updated framework for managing state endowment and public lands. The amendment replaces the "maximum long-term financial return" mandate with expanded land management practices that prioritize ongoing revenue generation, followed by public access for recreation, hunting, fishing, and trapping. The amendment continues to allow the sale or exchange of these lands, but reduces pressure on the state to sell them solely because of their high value. The amendment also includes language for adopting similar land management practices if the federal government transfers new public lands to Idaho. Such transfers would be subject to valid and existing rights and obligations. The amendment also supports the recognition of future rights and obligations as identified by state law. This resolution preserves all existing options for timber, mining, and grazing, and remains fully compliant with the Idaho Admissions Act without altering the Land Board’s structure or its beneficiaries.

Amends existing law to authorize the Department of Commerce to use certain tax revenue to fund state institutions of higher education.

RS33675 / H0861 Currently, local nonprofit organizations that have as their primary purpose the promotion of travel and conventions (chamber of commerce) may apply for grants from Idaho's bed tax. This legislation allows Universities to also apply for the grants to promote economic development within the state.

Adds to existing law to establish the Idaho Kratom Consumer Protection and Safety Act.

RS33741 / S1418 This legislation establishes the Idaho Kratom Consumer Protection and Safety Act to provide basic consumer protections for kratom products sold in Idaho while preserving access to natural kratom leaf for adults. Developed in consultation with law enforcement, physicians, and other stakeholders, the bill addresses safety concerns related to adulterated or chemically enhanced kratom products, particularly those containing artificially elevated levels of 7-hydroxymitragynine (7-OH), and prohibits the manufacture or sale of such products while establishing age restrictions and enforcement authority.

Amends existing law to provide that gubernatorial appointees who are expressly rejected by the Senate shall not be appointed to any position requiring the advice and consent of the Senate for a period of one year following the Senate's express rejection.

This legislation prohibits the governor from appointing any individual to a position requiring Senate consent for one year following the Senate's rejection of that individual's nomination. The restriction applies to all appointments subject to Senate confirmation during that one-year period.

Adds to existing law to establish the Litigation Financing Transparency, National Security, and Consumer Protection Act.

In other states the practice of third party litigation financing has become a problem, as lenders essentially buy a stake in the litigation that is contingent on the outcome of a lawsuit. In most cases those lenders gain a right to control or influence the litigation as a way to secure their investment. That can cause the actual party to the lawsuit to lose control of the litigation on their own case, essentially selling it to the lender. This legislation provides transparency so that lending arrangements are open to the court and to the litigants. It provides consumer protections to assure that these lawsuit lenders don’t displace the actual parties in the decision making on their own litigation and prevents exploitation and undue influence over legal proceedings. Finally, it prevents foreign adversaries and other foreign persons of concern from interfering in the Idaho judicial system by becoming lawsuit lenders.

Amends existing law to revise provisions regarding material harmful to minors.

In 2024 the Idaho Legislature passed, H710- The Children’s and Library Protection Act. This proposed amendment responds to the Ninth Circuit’s opinion, as well as a recent decision from the U.S. Supreme Court addressing Texas’s age-verification law for pornographic websites. The proposed amendment recognizes that the State of Idaho has more latitude to select the content of educational materials in public schools and libraries than in private schools. In public schools and public libraries, the State of Idaho is exercising its own First Amendment rights through its selection of curriculum and library materials. Those choices constitute “government speech.”

Amends, repeals, and adds to existing law to revise provisions regarding the rate of income taxes.

The purpose of this bill is to give the state of Idaho the flexibility to increase revenue should the uncertainty concerning state and national economic conditions require considering doing so. This bill does not repeal H40. It only puts a potential one-year pause on just the income tax portion of H40. It does not change the military or capital gains on precious metals portion of H40. The bill restores the income tax rate to the rate prior to H40 (5.695%) only for tax year 2026 and then returns to the tax rate in H40 (5.3%) for tax year 2027 and beyond. If this bill should become law and economic conditions in January 2027 are favorable, this law could be repealed retroactive to January, 2026 by the 2027 legislature and the income tax rate would remain unchanged at 5.3% for 2026 and beyond.

Amends existing law to revise provisions regarding wildlife relocation.

This legislation ensures transparency and public participation in the process of transplanting and relocating wildlife. It also protects private property rights by allowing landowners and public lands grazing permittees to be notified of proposed transplant and relocation efforts by the Department of Fish and Game. In the event of a “planned movement” or relocation project, the director would be required to notify county commissioners in the county for which the project is to take place, as well as any affected landowners or public grazing permittees in the area of proposed movement or relocation. Upon written objection by any affected landowners or permittees, the county commission would conduct a hearing and at said hearing the commissioners would vote to approve or reject the planned movement. “Responsive movements”, or relocations of wildlife due to imminent threat to the public or to the wildlife themselves would not be affected by this legislation.

Amends existing law to revise provisions regarding requirements for open public meetings.

This bill amends Idaho Code § 74-203 to require that all open public meetings of governing bodies must provide an opportunity for public comment, either in person or remotely via telephone, video conferences, or internet-based methods. It sets specific rules for notice of access/comment options, handling disruptions to remote participation, prohibiting advance submission requirements, and ensuring reasonable/timed comment periods (per agenda item or general), while exempting special meetings under § 74-204(2). This bill declares an emergency and takes effect July 1, 2026.

Adds to existing law to establish provisions regarding the use of human fetal tissue in products.

The Human Fetal Tissue Transparency Act protects consumers by ensuring transparency regarding the use of human fetal tissue and biological derivatives in products sold in Idaho. Currently, products containing or developed using human fetal tissue, embryonic cells, or derivative biological matter such as fetal DNA are sold without disclosure, preventing consumers from making fully informed decisions. This bill requires any such products be labeled, including those where testing on the production lot or final product used these materials. By establishing a civil enforcement framework and protecting retailers who act in good faith, this legislation ensures that Idahoans have the transparency they deserve to make purchasing choices that align with their personal, ethical, and moral values.

Adds to existing law to establish the Restroom Access Act.

To require retail and service establishments in Idaho with employee only restrooms to allow individuals with qualifying medical conditions access to their restrooms.

Adds to existing law to establish provisions regarding cardiac emergency response plans.

This legislation establishes requirements for public schools to develop and implement a cardiac emergency response program. The bill directs the Idaho Department of Education, in collaboration with school leadership and the Idaho High School Activities Association, to develop guidelines for cardiac emergency response plans. Beginning in the 2026-2027 school year, public school districts and public charter schools are required to adopt a written cardiac emergency response plan, including provisions for the placement, maintenance, and accessibility of automated external defibrillators and training of appropriate staff. Additional venue-specific requirements apply to schools that offer organized athletic programs. The bill also provides civil liability immunity consistent with existing Idaho law.