Idaho Bills

Amends and adds to existing law to establish a white and black license plate.

This legislation would create one new license plate that will be all white with black lettering. The word “Idaho” will be placed on the top. Proceeds from the sale of this specialty plate will go to the Idaho State Police Law Enforcement Fund Project Choice for the purpose of supporting state trooper salaries and a portion going to the state highway account to cover administrative costs. In addition to the regular registration fees, the initial issuance fee for the specialty white and black license plate will be $70 with $65 going to the law enforcement fund and $5 going to the state highway account. The renewal fee will be $50 with $45 going to the law enforcement fund and $5 going to the state highway account.

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

RS33672 / S1388 This appropriation to the Department of Correction provides a supplemental appropriation to the FY 2026 budget and enhancements to the FY 2027 maintenance budget. FY 2027 enhancements include Replacement Items, Population Forecast Adjustments, and OITS Hardware. FY 2026 supplementals include Hepatitis-C Spending Authority, Offender Housing, and a Medical Services Adjustment.

Repeals existing law to remove outdated or unnecessary provisions.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving the public health, safety, and welfare, the Legislature approved the Idaho Code Cleanup Act, H14 in the 2025 legislative session. Submitted sections of Idaho Code were reviewed for repeal consideration by the DOGE Task Force on the criteria of obsolete, outdated, and unnecessary. This bill repeals 30 sections of Idaho Code in Title 38 and Title 58 pertaining to the Idaho Department of Lands and floating timber and Town Site Claims. Transporting logs by floating them down river is no longer common practice. The town site claim framework dates to the territorial era.

Amends and adds to existing law to revise provisions regarding the taxation of partnership income.

This legislation deals with tax audits of partnerships, subchapter S corporations and other pass through entities. These entities do not directly pay income taxes. Rather, each entity calculates the income, deductions and credits associated with its business activities for its partners/shareholders/members and provides a K-1 to each one. The responsibility for filing and paying taxes associated with the K-1 passes through from the entity to the partners/shareholders/members who include the K-1 information in filing their own tax returns. If there is an error in the calculations contained in the K-1, traditionally a taxing authority such as the IRS or the State Tax Commission has to adjust the income, deductions and credits for each individual taxpayer, a process that can require many audits of the taxpayers who are the partners/shareholders/members. The IRS has adopted a process to audit the entity itself for large pass through entities with more than one hundred partners/shareholders/members and other entities that elect to have the audit done at the entity level, have the entity itself pay any deficiency or receive any refund necessary to adjust to the error and pass those results back to their partners/shareholders/members. Through this legislation, Idaho would adopt a similar mechanism to coordinate with IRS adjustments of partnerships that use the entity level audit process. This avoids the multiple audit problem and should be a significant savings of time, money and headaches for both the taxpayer and the tax collector.

States findings of the Legislature and asks Idahoans to recognize a day of fasting and prayer on March 1, 2026.

Since the founding of our county, leaders have called on Divine Providence through fasting and prayer for guidance and blessings. This resolution asks Idahoans to fast and pray on March 1, 2026 for Divine guidance and to help leaders find honorable and virtuous solutions for the problems facing our country and our state; and to fast and pray for moisture to replenish our water supplies.

Amends existing law to establish an Idaho residency requirement to receive funds from ICAR.

This legislation clarifies in the Idaho Consumer Asset Recovery Fund (ICAR) a person must be an Idaho resident, or a resident at the time of a vehicle purchase, in order to file a claim for loss or damages in connection with the purchase or lease of a vehicle, by reason of any fraud in the transaction.

States findings of the Legislature and supports various water projects within Water District 1.

The Purpose of this Concurrent Resolution is to formally recognize the hydrologic and economic importance of Idaho Water Resource Board District 1. The resolution specifically identifies and supports the continuation of water infrastructure projects in the district. Furthermore, the legislation declares that proactive funding for these projects and future projects is fiscally responsible to protect aquifers, safeguard the tourism economy, and prevent catastrophic infrastructure failures.

Amends existing law to revise provisions regarding sales by certain licensed brewers.

This legislation changes the number of remote retail locations a brewery can have from one to two. Also, this legislation allows one retail location at the licensed main production brewery.

States findings of the Legislature, supports certain Department of Insurance efforts, and requests federal guidance.

This memorial expresses the Idaho Legislature’s support for the Idaho Department of Insurance and its efforts to address unfair or disruptive market practices and protect Idaho seniors on Medicare. The memorial requests that the Centers for Medicare and Medicaid Services (CMS) provide clear federal guidance regarding oversight, post-approval market changes, and practices that may affect plan availability, producer compensation, and consumer access during the annual enrollment period. Clear guidance will help protect seniors and other Medicare beneficiaries and promote a stable insurance market.

Amends existing law to provide that certain records of the Department of Juvenile Corrections shall be exempt from disclosure.

This legislation amends Idaho Code 74-105 regarding public record exemptions and adds exemptions for safety and security purposes for the Idaho Department of Juvenile Corrections.

Amends existing law to revise a provision regarding video voyeurism and to revise a penalty for disclosing explicit synthetic media.

The legislation strengthens protections for minors by prohibiting threats to disclose real intimate images and making the disclosure of A.I.-generated explicit images a felony when the victim is a minor. These updates directly address the growing problem of sextortion, where offenders use real or fabricated explicit images to threaten, coerce, or extort minors for money, additional images, or other exploitative demands. By criminalizing both the threat to disclose real images and the distribution of A.I.-generated images involving minors, the bill closes gaps in current law, modernizes protections against technology-facilitated abuse, and provides law enforcement clearer authority to intervene and hold perpetrators accountable.

Amends existing law to revise a definition regarding who is not considered an employee.

Under current statutes, a PERSI retiree may work up to five months without impacting retirement benefits. The statues include an exception to this "five month" rule for PERSI retirees working in certain fields. As it is related to this amendment, the code allows a PERSI retiree to work up to eight months with an "irrigation district" without impacting benefits. This is important, since the irrigation season is longer than five months. This amendment clarifies that the term "irrigation district," as used in the PERSI code refers to all irrigation and drainage entities, which is consistent with historical application of the provision.

States findings of the Legislature and supports recognizing 2026 as the International Year of Rangelands and Pastoralists.

This resolution recognizes the Governor's 2026 proclamation supporting Idaho rangeland and pastoralists.

Relates to the maintenance appropriation to the State Board of Education for fiscal year 2027.

RS33520 / H0876 This is the FY 2027 Maintenance Appropriation for the State Board of Education. This bill includes appropriations to the Agricultural Research and Extension Service, College and Universities, Community Colleges, the Office of the State Board of Education, Health Education Programs, Career Technical Education, Idaho Public Television, Special Programs, Department of Education, Vocational Rehabilitation, and the Idaho Public Charter School Commission. The appropriation includes adjustments for benefit costs, contract inflation, statewide cost allocation (SWCAP), and a base reduction of up to 5%.

Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

This legislation codifies the 2025 Supreme Court decision that proportional appropriation for fees and interest collections on delinquent property tax collections must go to each taxing district.

Amends existing law to revise provisions regarding the School District Facilities Fund.

This bill reduces property taxes by establishing a sustainable mechanism for school districts to fund building maintenance and new construction without relying on new bond elections. It expands the allowable uses of the School District Facilities Fund once existing bonds and levies have been discharged.

Adds to existing law to establish provisions regarding generative artificial intelligence in public education.

This legislation creates a new chapter in Title 33, Idaho Code, to address the growing use of artificial intelligence (AI) in Idaho's public schools. The purpose of this legislation is to help Idaho schools use emerging technologies thoughtfully – preparing students for the future while protecting privacy, preserving local control, and keeping teachers central to the learning process. AI tools are already being used in classrooms, school offices, and educational software. These tools can help personalize learning, support teachers, and better prepare students for future jobs. At the same time, they raise important questions about student privacy, data security, academic honesty, and the role of teachers in the classroom. This bill directs the State Department of Education, with approval from the State Board of Education, to develop a statewide framework for the responsible use of AI in K-12 education. The framework will focus on safety, transparency, accessibility, and human oversight. The framework emphasizes safety, transparency, accessibility, and human oversight. The framework emphasizes safety, transparency, accessibility, and human oversight, and is intended to guide – not replace – local decision-making or mandate specific technologies. This bill also requires local school districts and public charter schools to adopt policies on how AI may be used by students and staff. These policies must follow state and federal privacy laws and protects student data, while allowing flexibility for local needs. In addition, the bill calls for the development of AI literacy guidance, educator professional development recommendations, and parent resources to improve understanding and transparency. Limited rulemaking authority is provided to support implementation. The goal of this legislation is to help Idaho schools use technology wisely – preparing students for the future while protecting privacy, maintaining local control, and keeping teachers at the center of learning.

Amends existing law to revise provisions regarding reporting requirements and to establish provisions regarding noncompliance.

The purpose of this legislation is to strengthen expectations for agency compliance with existing requirements to report agreements to the State Controller’s Office. It reinforces transparency and accountability by clarifying reporting obligations and ensuring timely, consistent submission of agreement information as required by law.

Amends, repeals, and adds to existing law to revise provisions regarding the Idaho Solid Waste Facilities Act.

This legislation reduces unnecessary government complexity by consolidating Idaho's solid waste regulatory framework under a single, clearly accountable authority. It removes regulatory responsibility from public health districts and assigns it to the Idaho Department of Environmental Quality. By clarifying authority and responsibility, the legislation streamlines state regulation, improves accountability, reduces unnecessary red tape, and modernizes Idaho Code while continuing to protect public health and the environment.

Amends existing law to revise provisions regarding investigations conducted by the Idaho Professional Standards Commission.

This legislation requires the Professional Standards Commission to report any filed complaints that contain behavior that may be criminal to the appropriate law enforcement authorities.

Relates to the appropriation to the Industrial Commission for fiscal year 2027.

RS33640 / S1385 This appropriation to the Industrial Commission provides enhancements to the FY 2027 maintenance budget that includes IRIS Maintenance Contract, Annual Seminar/CIWCS, Peace/Detention Officer Disability Fund, and OITS Hardware.

Amends existing law to revise provisions regarding milk and cream testing methods.

This legislation clarifies the Idaho State Department of Agriculture may test milk and cream for any quality parameter that is used by a buyer and seller to determine pricing. It also clarifies that the Idaho State Department of Agriculture, buyer, and seller have a right to the test sample.

States findings of the Legislature and supports wildlife crossings.

This Senate Concurrent Resolution codifies the need for the Idaho Legislature, Idaho's Congressional delegation, Idaho's Governor and the Directors of the Idaho department of Fish and Game and Idaho Transportation Department to recognize and support the development and implementation of wildlife crossings as a means of improving public safety and the conversation of big game migration corridors.

Amends, repeals, and adds to existing law to revise provisions and requirements regarding collection of DNA samples and thumbprint impressions.

This legislation adds two misdemeanors of sexual battery and domestic violence to the list of crimes for which collection of a DNA sample and thumbprint impression are required. The misdemeanors added can be indicative of a tendency to more serious conduct, including: (a) crimes which may be precursors to more violent activities; (b) crimes that may have been originally charged as felonies, but were pleaded down to misdemeanor; or (c) crimes that evidence an unwillingness to comply with existing legal constraints. Second, the legislation seeks to clarify the roles and responsibilities of offenders and government officials in the process of collecting DNA samples and thumbprint impressions. At the time of sentencing, judges will order sentenced offenders to submit to collection and order certain government officials to cause the samples to be collected within a time certain. It also sets specific time frames and responsibilities for collection from other offenders who are already sentenced or entering the state pursuant to an interstate compact for supervision.