Idaho Bills

Amends existing law to revise provisions regarding temporary license plates and certain exempt vehicle license plates.

This legislation has two parts. Both parts seek to align existing concepts in statute currently. 1. It removes the requirement for exempt agency trailers and motorcycles to receive a small plate with an 'A' designator and an 'M' designator, respectively. Exempt agencies will instead have the option to receive a small or large (regular) size plate with the appropriate agency designator, making the plates more identifiable to which agency they belong. Additionally, trailer manufacturing standards often provide brackets for attaching a large size plate. With a large plate option, exempt agencies will no longer need any aftermarket modifications to attach a small size plate. 2. It clarifies that temporary permits, often referred to as trip permits, are required to be purchased before commercial vehicles enter the state in all situations, not just in some circumstances. This will align Idaho with many other states in the country, and it will also align commercial vehicles and passenger vehicle requirements.

Amends existing law to provide for the distribution of certain sales tax revenues to the transportation expansion and congestion mitigation fund and to local units of government for highway projects.

This legislation gradually increases the amount for the Transportation Expansion Congestion Mitigation program (“TECM”) over a period of 3 years. Additionally, it ensures that local units of government continue to receive $45 million dollars for local roads every year.

Amends and adds to existing law to provide for ABLE accounts in the state and to establish an ABLE account advisory council.

This legislation amends Idaho Code 56-708 which was passed in 2017 to promote dignified personal independence and opportunities for Idahoans with disabilities. This legislation will make the Idaho ABLE Account Program less expensive for participants and provide greater oversight and protection. The amendment allows the Idaho State Treasurer to enter into an agreement with a national consortium of ABLE accounts. The bill provides for financial literacy outreach through efforts by the Idaho State Treasurer and the Idaho State Independent Living Council. The bill will also establish and Idaho ABLE Account Advisory Council to advise the Idaho State Treasurer and the Executive Director of the Idaho State Independent Living Council regarding policies and action that enhance the outreach, marketing, and education of the Idaho ABLE Account Program. These changes will improve access to saving opportunities for individuals with disabilities in Idaho.

Adds to existing law to establish provisions regarding the prohibition of mask mandates.

The purpose of this legislation is to prevent the State of Idaho, it's political subdivisions, or any state officers from mandating the use of face masks, face shields, or other face coverings as a means to prevent or slow the spread of a contagious or infectious disease.

Amends existing law to revise provisions regarding an agency that contracts with a state institution of higher education.

Idaho code section 67-2332(A) requires agencies to follow normal procurement process when seeking to contract with an Idaho institute of higher education, including working through the Division of Purchasing to conduct a Request for Proposals (RFP). Contracting with public universities outside of Idaho does not require a competitive process. The proposed change will update the statue to allow agencies to obtain proposals and contract directly with Idaho universities, instead of working through the Division of Purchasing on a formal procurement. This will reduce barriers to contracting with Idaho universities and improve contracting efficiency.

Amends and adds to existing law to require the implementation of cybersecurity best practices and the use of multifactor identification in Idaho state government.

This legislation requires all state agencies to implement and use multifactor authentication to increase cybersecurity on state devices and when accessing state resources. This legislation also clarifies the role of the Office of Information Technology when it relates to issues of information security, risk identification and mitigation, education and training, and state agency cybersecurity best practices.

Amends existing law to revise provisions of the Idaho Life and Health Insurance Guaranty Association Act.

This legislation updates the Life and Health Insurance Guaranty Association Act, first enacted by the Idaho Legislature in 1977, to ensure that consumers—not insurance companies—are protected when an insurer becomes insolvent. This legislation amends current law in four ways: first, it clarifies that "factoring companies" and "factored transactions" are not eligible for coverage under the Act. Second, it adjusts coverage determinations for high-risk long-term care or other health insurance policies with above-average interest rates to align with standard interest rates when an insurance company becomes insolvent. Third, it requires health insurance CO-OPs created under the Affordable Care Act to become members of the Idaho Life and Health Insurance Guaranty Association. Finally, it removes the annual $300 cap on association membership fees. In 2018, the National Association of Insurance Commissioners (NAIC) recommended states adopt best practices and national standards to better protect consumers. While Idaho has already implemented many of these recommendations, this legislation incorporates the final changes to better align with these recommended standards.

Amends existing law to exempt certain precious metals from capital gains tax, lower the income tax rate, and exempt certain military benefits from income taxation.

This legislation reduces state government’s income tax burden, allowing Idahoans to keep more of their own hard-earned money. First, it reduces Idaho’s flat income tax rate on individuals and corporations from 5.695% to 5.3%. Second, it expands Idaho’s income tax exemption on U.S. military pension income to include certain disabled veterans under age 62, all veterans aged 62-64, and undisabled veterans under age 62 who are also employed and earn sufficient income to owe federal income taxes. And third, it removes capital gains and losses for both precious metal bullion and monetized bullion from the calculation of state income taxes.

Amends existing law to provide that service as a bona fide volunteer shall not be considered employment or reemployment and to define a term.

This legislation allows newly retired PERSI members to volunteer with a PERSI employer without changing their benefit. The retiree is to receive no compensation of any kind, and will not add to years of service with PERSI. It also allows for repayment of benefits if a member is not a bona fide volunteer.

Amends existing law to revise a provision regarding competitive bidding.

This legislation increases the estimated project cost dollar limit from $25,000 to $50,000 before requiring a written competitive bid process. The limit has not been increased since 2005 and this revision would be consistent with the bid limit established for political subdivisions.

Amends existing law to provide for the exchange of certain information between the State Tax Commission and the Department of Health and Welfare for investigation of fraud.

This bill allows DHW to enter an MOU with the Tax Commission to share state tax information for public assistance fraud investigations. The use of tax information will allow fraud investigators to investigate and prosecute cases swiftly. Currently, fraud investigators can only issue subpoenas for banking information, which does not always provide an accurate representation of a household's total income. Further, responses to subpoenas are not always timely, and in some cases are not responded to at all. Household tax information from the Tax Commission will would drastically reduce the investigative time spent on a fraud case and allow for more efficient use of investigators’ time. The Tax Commission was given an opportunity to review this language and DHW and the Tax Commission have begun preliminary discussions on implementing this bill if enacted.

Amends existing law to provide that members of limited liability companies may be liable for a failure to secure compensation.

This amendment seeks to clarify which individuals within a business entity have liability for the failure to obtain workers' compensation insurance. Specifically enumerating "members" of a limited liability company will align with legislative intent to hold business owners and those responsible for obtaining Idaho workers' compensation insurance liable.

Amends existing law to move the definition of “member of an employer's family.”

This amendment would move the definition of "member of an employer's family" from a subsection of Idaho Code 72-212 relating to exemption from coverage into the definition section of Idaho Code 72-102, which applies to all worker's compensation sections of Title 72, Idaho Code. Transferring the definition ensures consistency in how this definition is referenced and applied.

Amends existing law to increase maximum allowable burial expenses and to revise provisions regarding transportation expenses.

On average, Idaho has 27 work-related fatalities per year. The purpose of this proposed legislation is to amend Idaho Code 72-436 to increase the maximum allowable burial expenses for workers who suffer fatal work-related injuries from the current cap of $6,000 to $10,000. This adjustment reflects the inflationary costs associated with burial and related services, ensuring that families are adequately supported during their time of loss. The costs related to this benefit have not been increased since 1993. Additionally, this amendment seeks to provide clear language that includes the transportation of the deceased worker's body as part of the covered burial expenses. The proposed changes also remove geographic limitations on the transportation of the body, allowing for the deceased worker to be transported to their final resting place. This clarification is to ensure all necessary costs associated with the burial process, including returning the deceased worker to their final resting place, are comprehensively covered under the statute.

Adds to existing law to provide for the Immigration Cooperation and Enforcement Act.

This legislation, the Idaho Immigration Cooperation and Enforcement Act, or "Idaho ICE Act", fulfills Idaho's commitment to support the Trump administration in the identification, detainment, and deportation of dangerous illegal aliens found in Idaho. President Trump has identified a strategic priority of removing from the United States those illegal aliens who "threaten the safety or security of the American people," particularly those involved in criminal cartels, foreign gangs, criminal organizations, and human trafficking and smuggling. See Executive Order of the President, Protecting the American People Against Invasion (Jan. 20, 2025). This legislation prohibits the illegal entry into, or illegal presence in this state, by a person who is an alien from a foreign nation. The legislation also prohibits re-entry into Idaho after deportation, facilitates cooperation between Idaho law enforcement and federal immigration authorities, prohibits trafficking a dangerous illegal alien in Idaho, and provides for enhanced criminal sentences for illegal aliens committing dangerous crimes in Idaho. The Idaho ICE Act will increase the safety and security of Idaho's communities and highways.

Adds to existing law to prohibit laws that require electric vehicle charging stations or parking spaces in any building plan and to provide for preemption of local laws and ordinances.

This legislation preempts local governments from imposing any requirements to install or maintain EV charging stations or parking spaces at their facilities.