Idaho Bills

Amends and adds to existing law to establish certain permitting requirements regarding the sale of certain nicotine products, to revise provisions regarding the regulation of certain nicotine products, and to impose a tax on certain nicotine and related products.

RS33573 / H0884 This legislation expands Idaho's existing tobacco permitting framework to include vapor products and alternative nicotine products. It requires manufacturers, distributors, and retailers of these products to obtain permits and conduct business only with other licensed entities. The bill defines alternative nicotine products, including nicotine analogues, and applies existing tobacco regulations to them. It directs the Tax Commission to publish lists of active, suspended, and revoked permits, requires certain-out-of state vapor manufacturers to designate an agent for service of process and post a $25,000 bond, and authorizes the Department of Health and Welfare to deny retailer permits based on recent fraud, felony convictions, or attempts to evade prior permit denials or revocations. Products sold in violation of permitting requirements are subject to seizure and fines, with a second violation constituting a deceptive trade practice. The legislation also modernizes the tobacco tax to include vapor and alternative nicotine products, taxing vapor products at five cents per milliliter and alternative nicotine products at twenty-five cents per container.

Adds to existing law to establish provisions regarding law enforcement entering into a memorandum of agreement with Immigration and Customs Enforcement.

States findings of the Legislature and encourages the celebration of America250 in Idaho.

As the United States approaches its semiquincentennial — the 250th anniversary of the nation’s founding — Idaho seeks to demonstrate its deep patriotism and unwavering commitment to the core principles of liberty, equality, justice, and self-governance by endorsing a series of meaningful initiatives that embody these enduring ideals through active civic engagement, including: • The designation of a YEAR OF VOLUNTEERISM with a statewide goal of 250,000 acts of service. • The introduction and promotion of a new original state song titled “Forever Idaho” to honor our shared heritage and aspirations. • A statewide campaign to gather signatures on a large-scale replica of the Declaration of Independence as a symbol of renewed appreciation for America’s foundational document. • The establishment of “LIBERTY GROVES” throughout the state as living tributes to freedom, growth, and the legacy of the American Revolution, thereby fostering greater community unity, service, and a lasting legacy for future generations as we collectively commemorate this historic milestone.

States findings of the Legislature and appeals to the United States Congress to call a constitutional convention of the states to propose an amendment regarding term limits.

This Concurrent Resolution recognizes that serving in Congress should be a public service, not a career, and joins Idaho's voices to the other states calling for an Article V Convention for the sole purpose of drafting a Congressional Term Limits Amendment to the U.S. Constitution.

Adds to existing law to establish provisions regarding an audit of the resettlement of refugees and to establish provisions regarding the immigration status and nationality of arrested individuals.

RS33832 / S1442 This legislation, titled the Idaho Refugee and Illegal Alien Accountability Act, establishes enhanced transparency, accountability, and reporting requirements related to refugee resettlement and immigration status within the State of Idaho. First, the bill requires any Idaho-based entity providing refugee resettlement services under federal programs to submit an annual audit to the Idaho Legislature. The audit must include detailed information regarding the number of refugees served, their nationality, gender, language abilities, housing impacts, geographic placement, and certain public health indicators. This provision is intended to provide policymakers with accurate, comprehensive data to better understand the scope and impact of refugee resettlement activities within Idaho. Second, the legislation clarifies that entities providing resettlement services may not engage in activities that harbor, transport, or encourage individuals who are unlawfully present in the United States to remain in violation of federal law. It also requires such entities to maintain identifying records of individuals served who are unlawfully present, enabling coordination with appropriate federal immigration databases. Third, the bill requires all state and local law enforcement agencies, during the administration of criminal justice, to verify and record the immigration status and nationality of individuals who are arrested. Beginning October 1, 2026, agencies must publish biannual reports summarizing this information, including statistics related to crimes involving individuals unlawfully present in the United States.

States findings of the House of Representatives and condemns political violence and crimes against the state that occurred in 2025, honors the lives of those killed or injured, and calls on all Idahoans to reject all forms of such violence.

The purpose of this resolution is to condemn the political violence and crimes against the state that occurred in 2025, both in Idaho and across the United States. The resolution reaffirms the fundamental principles of a free and civil society, honors those who serve our shared communities, and emphasizes the importance of open and respectful political discourse without fear of violence or retribution. This resolution calls upon all Idahoans, regardless of their background, party affiliation, or beliefs, to reject political violence and crimes against the state, recommit to respectful and constructive debate, and uphold the shared values of civility, unity, and mutual respect as Americans.

Relates to the appropriation to the Department of Health and Welfare for fiscal years 2026 and 2027.

RS33811 / S1433 This appropriation to the Department of Health and Welfare for the Division of Medicaid provides enhancements to the FY 2027 maintenance budget that include appropriations for the continuation of the 5-year MMIS procurement process (enhancement #4), the Estate Recovery program (enhancement #5), the Medicaid Program Integrity Unit (enhancement #6), appropriation to support the addition of a new contract staff in the Department of Administration (enhancement #21), adjustments to the Hospital Assessment Fund (including aligning funds pursuant to House Bill 345 of 2025 and the creation of a new budgeted program to track supplemental payments in enhancement #22), and population forecast adjustments.

States findings of the House of Representatives and condemns political violence, honors the lives of those killed or injured, and calls on all Idahoans to reject all forms of such violence.

The purpose of this resolution is to condemn the political violence and crimes against the state that occurred in 2025, both in Idaho and across the United States. The resolution reaffirms the fundamental principles of a free and civil society, honors those who serve our shared communities, and emphasizes the importance of open and respectful political discourse without fear of violence or retribution. This resolution calls upon all Idahoans, regardless of their background, party affiliation, or beliefs, to reject political violence and crimes against the state, recommit to respectful and constructive debate, and uphold the shared values of civility, unity, and mutual respect as Americans.

Amends and adds to existing law to establish provisions regarding licenses issued to established caterers.

This legislation amends Chapter 9, Title 23, Idaho Code, to create a new liquor license category for established caterers. The bill adds new section to define" established caterer" and to authorize the issuance of a liquor license for use at events catered by such businesses. The bill sets eligibility requirements, restricts use of the license to catered events, limits where and when liquor may be dispensed and prohibits the use of the license to operate a bar or lounge. The license is nontransferable and does not count toward population-based license limitations. The bill also amends Section 223-904, Idaho Code, to establish an annual license fee for an established caterer liquor license.

Adds to existing law to provide that no state court shall enforce, consider, or apply any judgment, decree, ruling, or decision of arbitration based on certain forms of religious or cultural law.

This legislation amends Idaho Code, Chapter 16, Title 1, by the addition of a new section to be known and designated as Idaho Code §1-1626. This legislation states that no body of religious or cultural law that does not fully support and conform with 1/13/26the rights of citizens as defined in the United States constitution and the constitution of the State of Idaho, may be used in any state court of any level of jurisdiction or authority when deciding cases.

Adds to existing law to provide for limitations on increases in the annual maintenance budgets of state entities.

This legislation amends Idaho Code § Chapter 35, Title 67, by the addition of a new section of Idaho Code § 67-3537. This legislation provides for a limitation on annual increases in the maintenance budget of all entities of the State of Idaho government. It also allows for exceptions to the limitation under certain circumstances.

Amends and adds to existing law to revise provisions regarding prohibitions against restrictive covenants banning accessory dwelling units and to establish provisions regarding accessory dwelling units in the Local Land Use Planning Act.

This legislation ensures that homeowners statewide may construct accessory dwelling units (ADUs) and prevents certain local government entities and private covenants from banning or unreasonably restricting them. It amends Idaho’s Local Land Use Planning Act by treating ADUs as a residential use allowed by-right, with clear, objective standards for approval.

Amends existing law to revise the total amount of tax credits available in the 2026 and 2027 tax years.

This legislation amends Section 63-3029N, Idaho Code, to revise the total annual cap on the Idaho Parental Choice Tax Credit for specific tax years. The bill sets the maximum amount of tax credits authorized for all taxpayers at $48 million for tax year 2026, $47.5 million for tax year 2027, and $50 million for each tax year thereafter. The purpose of this change is to align the parental choice tax credit program with available state revenues while preserving parental access to educational choice. The bill maintains existing program structure, eligibility requirements, prioritization criteria, and reporting safeguards, while providing budget certainty and fiscal discipline during the 2026–2027 biennium. An emergency clause is included to ensure timely implementation and alignment with the upcoming tax year.

Adds to existing law to provide for Idaho's participation in the dietitian licensure compact.

This legislation adopts the Dietitian Licensure Compact in Idaho. The compact allows licensed dietitians who meet uniform requirements to practice across state lines without obtaining multiple state licenses. The compact improves public access to dietetic and nutrition services, including telehealth, while preserving Idaho’s authority to regulate the practice of dietetics and protect public health and safety. Each state retains full control over licensure standards, enforcement of state practice laws, and disciplinary actions taken against licensees. Participation in the compact reduces administrative burden for dietitians and licensing authorities, supports workforce mobility, and assists active-duty military members and their spouses who relocate frequently. The compact also establishes a secure data-sharing system so member states can quickly exchange licensure and disciplinary information. The bill creates a new section in Idaho Code to authorize Idaho’s participation in the compact and provides for implementation consistent with Idaho law.

Adds to existing law to establish provisions regarding scholarship limitations for certain student athletes at public institutions of higher education.

In 2025, seven of Idaho’s eight universities and community colleges had roughly 250 foreign national student-athletes, most, if not all, of whom received some level of scholarship/financial assistance. Each has the opportunity to a earn valuable degree, but those degrees typically won’t be put to work in Idaho or the anywhere else in the United States. Foreign national student athletes by-and-large take the fruits of their free or discounted higher education back to their home countries to the benefit their own country’s workforce. In order to increase the chances that Idaho’s higher education institutions will produce more graduates who can become valuable and productive members of the workforce here in the State of Idaho as well as the United States, this bill proposes to limit the number of foreign nationals that can receive scholarships while participating in sports and instead increase the number of Idaho and U.S. student athletes who can receive those scholarships who then graduate and enter our workforce. This bill will result in more Idaho and U.S. student athletes at Idaho colleges and universities who will graduate and thereafter can become new teachers, medical professionals, police officers, mining and forestry experts, and farmers and ranchers, to name a few, here in Idaho and the United States of America.