TallyIDAHOLegislative Tracker

Idaho Bills

790 bills · 2025 Regular Session

H0093house Signed

Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund.

The Idaho Parental Choice Tax Credit legislation provides for a refundable tax credit up to $5,000 for a parent, guardian or foster parent who incurs qualified education expenses for an eligible student. “Qualified expenses” include kindergarten through twelfth grade tuition and fees related to attending a nonpublic school, tutoring, taking assessments used to determine college admission, costs for textbooks, curriculum, and transportation costs for the purpose of receiving academic instruction. The refundable tax credit is increased up to $7,500 for special needs students that require ancillary personnel to assist in academic instruction. All families may apply for the refundable tax credit during the application timeframe, but families whose income is less than 300% of the federal poverty level receive the highest priority and can also elect to have a one-time advance tax credit payment in their first year of participation in the program. The Idaho State Tax Commission will administer the program and has the ability to audit records, receipts and documents similar to all tax filings to ensure accountability. The Idaho State Tax Commission may refer suspected cases of fraud to the Attorney General for investigation and prosecution. The Tax Commission will be required to report annually to the Idaho Legislature on the number of tax credits applied for and the average tax credit issued, the types and amounts of qualified education expenses, the income of households applying for the credit, and the geographic area of the parents applying for the tax credit. Parents participating in the tax credit program will be required to complete a satisfaction and engagement survey to evaluate the performance of the nonpublic school.

Wendy Horman · HD-032B

Enacted

2015

H0100house

Amends existing law to revise terminology and to revise provisions regarding restraint and nonjudicial punishment in the Model State Code of Military Justice.

This legislation seeks to amend and update the Idaho Code of Military Justice (ICMJ) to further enhance commanders’ ability to maintain good order and discipline, enhance access to constitutional protections for accused, and remove antiquated and inapplicable language. The ICMJ currently contains various provisions that are incompatible with the IDNG when operating in a Title 32 or State active-duty status, therefore hindering the IDNG’s ability to properly administer military justice. To remedy this issue, the revisions will 1) promote consistency in the application of military justice; 2) enhance ICMJ’s compatibility with IDNG operations; and 3) empower subordinate commanders to conduct military justice by removing technical/legal barriers, which will improve good order and discipline at the lowest level. Key changes include: removing the promotion authority requirement for a commander to initiate nonjudicial punishment (NJP), which will allow lower level commanders to use NJP; removing a member’s ability to turndown NJP unless restriction on liberty is sought by a commander; making Summary Court Martial mandatory to provide for quick and cost effective punitive review of members’ misconduct; removing inapplicable language pertaining to naval and other services; removing unconstitutional arrest and seizure given the Idaho Supreme Court decision in State v Clarke.

Ted Hill · HD-014A

Introduced
H0180house Signed

Amends, repeals, and adds to existing law to provide for the timing of the permitting process relating to broadband infrastructure.

Improving broadband capacity and internet connectivity around the state is an ongoing priority for both the Idaho Legislature and Governor. That priority has led to granting hundreds of millions of dollars in state and federal funds to pubic and private entities committed to building out new broadband in Idaho. Each one of those projects requires permitting. Some permits can be from cities, counties, highway districts, the state, and utility companies. Most of those permits, no matter which entity may grant them, are for broadband providers and their partners to utilize right-of-way or utility poles. The Idaho Broadband Advisory Board, which includes members of the Legislature, has heard repeated testimony from providers that the slow permitting process is causing delays, slowing down the important work of expanding broadband in Idaho. This bill seeks to resolve that problem by requiring local permitting agencies to make decisions on broadband and other telecommunication projects within a set period of time. The agencies are not required to approve the projects, but they are required to make decisions. If they fail to make decisions within the set timeline, the projects are deemed approved. The bill also includes broadband among the providers who can come before the Idaho Public Utilities Commission if there is a dispute between a broadband provider and the utility partner. The bill sets forth a process for the Idaho Public Utilities Commission to convene a negotiated rulemaking process between utilities and broadband providers to determine a process for pole-attachment permits.

John Vander Woude · HD-022A

Enacted

4820

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