Idaho Bills

Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.

The State Taxation Anticipated Revenue or STARs program allows developers to receive a rebate of sales taxes to be collected from retailers within a new complex for transportation improvements. The law currently has a minimum expenditure of $6 million and a maximum of $35 million for a qualified project. This legislation decreases the minimum project total to $5 million and the maximum to $100 million. This legislation also clarifies that approved projects can’t be modified at a later date.

Amends existing law to provide that the Attorney General shall have certain authority.

This legislation allows law enforcement to submit their investigative findings of human trafficking to the office of the attorney general, who may, in his sole discretion, prosecute any crimes identified in the investigation. As human trafficking crimes are often highly complex and intercounty and interstate in activity, the attorney general’s office may be best able to investigate and prosecute said cases, in certain situations.

Amends existing law to revise provisions regarding irrigation district directors.

For many irrigation districts, finding qualified and willing landowners to serve on the board is increasingly challenging. This legislation will amend board qualifications for irrigation districts under 15,000 acres, by allowing landowners to serve on a board as long as they own land in the division being represented and live in the same or adjoining county as the district. Such a change must be adopted by a 2/3 vote of the board of directors.

States findings of the Legislature and supports expansion of research and development at the Idaho National Laboratory.

This resolution promotes the continued development of advanced nuclear technologies and fuel reprocessing in Idaho in order to strengthen the state’s role as a national leader in nuclear innovation. It supports collaboration among state agencies, Idaho National Laboratory, the U.S. Department of Energy, private industry, and academic institutions to advance pilot-scale projects that create high-paying science and engineering jobs while upholding rigorous safety standards. The purpose is to encourage responsible expansion of nuclear fuel cycle capabilities that align with federal law and existing agreements, enhance economic opportunity, and reinforce Idaho’s strategic contributions to the nation’s energy future.

Amends and 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 or updates six sections of Idaho Code in Chapter 42, Title 67, that pertains to outdoor recreation enhancement and the park and recreation fund. This program has not been funded or active since its inception in 1995.

Amends existing law to establish provisions regarding ignition interlock systems.

This legislation amends Idaho Code § 18-8008, to require ignition interlock installation companies to provide proof of installation to the Idaho Transportation Department upon installing an ignition interlock system. It will also require such companies to notify prosecuting authorities whenever an ignition interlock system prevents a person from starting a vehicle.

Amends existing law to revise a provision regarding a duty of the Attorney General.

The current provisions of Idaho Code provide that the Idaho Attorney General has common law powers as the attorney for the State. This legislation makes it clear statutorily that the Attorney General's office has the ability to pursue a declatory action or seek injunctive relief through the courts to civilly enforce the provisions of Idaho Code.

Relates to the maintenance appropriation to Economic Development for fiscal year 2027.

This is the FY 2027 Maintenance Appropriation for Economic Development. This bill includes appropriations to the Department of Agriculture, Department of Commerce, the Department of Finance, the Idaho Industrial Commission, the Department of Insurance, the Department of Labor, the Public Utilities Commission, the Self-Governing Agencies, and the Idaho Transportation Department. The appropriation includes standard adjustments for personnel benefit costs, contract inflation, statewide cost allocation, and a General Fund base reduction of up to 9%.

Amends existing law to provide for cancellation or discharge of an encumbrance by an Idaho vehicle dealer and to allow electronic motor vehicle records as evidence of ownership.

This legislation updates Idaho’s vehicle titling statutes to modernize title processing and improve efficiency in lien administration. The bill authorizes the Idaho Transportation Department to accept and treat electronically submitted documents as equivalent to original paper records. The bill also clarifies procedures for lien cancellation and discharge, including requirements for lienholders holding electronic titles to transmit electronic transactions directing issuance of a clear paper title. In addition, the bill establishes expedited timelines for Idaho-licensed vehicle dealers to receive lien releases upon payment with verified funds. These changes are intended to reduce paperwork, improve turnaround times for title issuance and lien releases, enhance customer service for vehicle owners and dealers, and support continued modernization of Idaho’s motor vehicle records system.

Amends existing law to revise provisions regarding the allocation of certain tax revenue.

This legislation amends Idaho Code to revise provisions related to the distribution of wind and geothermal energy tax revenues in local taxing districts. Current law ties portions of the distribution formula to the existence of supplemental levies, which has created an incentive for school districts to consider passing supplemental levies on property tax payers in order to receive a share of these tax revenues. This bill updates the calculation method so that, if a school district does not impose a supplemental levy, the county levy rate will be used solely for purposes of distributing wind and geothermal energy tax revenue. This change removes the incentive to adopt supplemental levies for distribution purposes and ensures the distribution formula does not encourage additional property tax levies. This legislation does not affect solar energy tax provisions.

Amends existing law to revise provisions regarding controlled substances.

This legislation updates the Idaho Controlled Substances Act to align with recent federal scheduling actions taken by the U.S. Drug Enforcement Administration and corrects spelling, numbering, and other drafting errors that have been perpetuated through prior versions of the Act. It updates Article II by adding illicit substances with no approved medical use to Schedule I, incorporating newly scheduled and other federally controlled substances into Schedules II, III, and IV, and removing outdated or duplicative entries, including unnecessary and cumbersome chemical formulas. In addition to updating the schedules, the bill amends Article III by revising requirements for controlled substance registrations and access to the prescription drug monitoring program. It also includes technical cleanup revisions to simplify statutory language, eliminate redundancy, and ensure the Act remains accurate, legally consistent, and responsive to evolving public health and law enforcement priorities. These updates provide greater clarity and utility for law enforcement, prosecutors, healthcare providers, and regulatory agencies responsible for the lawful handling, prescribing, and enforcement of controlled substances in the state.

Amends existing law to authorize liquor licensure for a distillery in certain instances.

The purpose of this legislation is to authorize a distillery the ability to sell liquor by the drink explicitly from the brands that it owns.

Amends and adds to existing law to provide for the Idaho Direct to Consumer Commerce Act.

This legislation reduces government regulation concerning the sale of homemade food and non-alcoholic drink products direct to consumers within the state of Idaho. It also reduces regulation by expanding the state custom meat exemption to be any portion size other than wholes, halves, or quarters. The provisions of this legislation apply to small scale individuals and businesses and not larger scale commercial food manufacturing and those involved in interstate commerce. The legislation provides reasonable basic requirements and consumer disclosures to ensure safety while promoting transparency, consumer choice, and access to locally produced food.

Adds to existing law to establish provisions regarding special expertise of boards of county commissioners and coordination of planning efforts with federal agencies.

This legislation establishes that a board of county commissioners is deemed to have "special expertise" in all subject matters they are statutorily responsible for when acting as a cooperating agency in federal land planning. This includes matters affecting the health, safety, welfare, custom, culture, and socio-economic viability of the county. Additionally, this bill authorizes county commissioners to coordinate their officially adopted comprehensive plans with federal agencies as provided under federal laws such as the Federal Land Policy and Management Act of 1976 (FLPMA) and the National Environmental Policy Act (NEPA). This ensures that local governments have a formal voice in federal land management decisions that directly impact their communities.

Amends existing law to revise provisions regarding reporting requirements for the Idaho Housing and Finance Association.

This bill requires annual reporting by the Idaho Housing and Finance Association (IHFA) on federal homeless assistance funds it administers, including Continuum Of Care and Emergency Solutions Grant programs, to provide transparency on how those funds are received, distributed, and the outcome. This legislation does not reduce funding or affect services.

Amends existing law to revise a provision regarding employment of relatives and to provide an exemption regarding the employment of certain relatives.

The purpose of this legislation is to provide a narrow exception to existing restrictions on the appointment or employment of individuals related to local elected officials in cities with populations under 10,000, while preserving the intent of Idaho Code § 18-1359 to prevent favoritism and misuse of public office.

Repeals existing law to remove outdated or unnecessary provisions related to the Department of Fish and Game.

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 Section 36-1120, Idaho Code that provides minimum fines for illegal hunting of mountain lion, buffalo, and caribou. Fines for hunting violations are established in other sections of Idaho Code.

Relates to the appropriation and transfer of moneys in the state treasury for fiscal years 2026 and 2027.

This bill addresses several cash transfers into the General Fund for FY 2026 and 2027. The source of cash transfers include: (1.) the Strategic Initiatives Program Fund; (2.) the Idaho Opportunity Scholarship Fund; (3.) the Permanent Building Fund; (4.) the Water Pollution Control Fund; and (5.) the In-Demand Careers Fund.

Amends existing law to revise provisions regarding apportionment of the Highway Distribution Account, to remove a limitation regarding revenues received from fuel taxes, and to revise a provision regarding the distribution of the tax on special fuels.

This legislation streamlines the distribution process for vehicle registration fees and fuel taxes. It updates the Highway Distribution Account (HDA) distribution to treat all user fee funds the same, a 60% state and 40% local split. 2015 legislation added a process where new gas tax revenue would be tracked separately from traditional revenue. In 2019, legislation passed to gradually shift the Idaho State Police (ISP) funding away from the HDA and replace it with money from the state's general fund. The shift was implemented over a five-year period from FY21 to FY25. There is no longer a need to track items separately after ISP was removed. This legislation does not change any current revenue sources to the HDA or the 60/40 split; it updates statute to reflect the current process. The legislation also ensures bridge safety. It increases the local bridge inspection account from $175,000 annually to $300,000 annually in dedicated funds by a gas tax transfer to keep the fund solvent for FY27 and beyond. The cost of bridge inspections and number of inspections has increased over time. The $175,000 amount is no longer sufficient to cover the needs for inspections.

States findings of the Legislature and directs the Medicaid Review Panel to study the implementation of comprehensive Medicaid managed care.

In March of 2025, the Idaho Legislature voted to submit state plan amendments and federal waivers to the Center for Medicaid Services to implement comprehensive Medicaid managed care in Idaho. In 2024, the Medicaid Legislative Review Panel was established to review contracts related to Medicaid. A transition of Medicaid delivery to a comprehensive managed care system is a momentous task and a highly complex undertaking. The use of additional knowledge and services to accomplish this will require the retention of the services of a consultant or analyst. The Idaho Department of Health and Welfare has already begun this undertaking and the Idaho Legislature seeks to become an equal partner with them.

Amends and repeals existing law to remove reference to outdated or unnecessary provisions.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving 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 or updates 19 sections of Idaho Code in Title 39 related to the Department of Environmental Quality. Repeals include references to outdated definitions and plans, including the Big Payette Lake Water Quality Council Act in which the established council completed its statutorily required plan in 1998; the plan has full force and effect of law. A local nonprofit continues the water quality efforts at Big Payette Lake, but is not statutorily established by the Act.

Amends existing law to remove outdated language regarding time zones.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving 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 updates a time zone references in Section 20-524A, Idaho Code by removing the word standard from "mountain standard time."

Amends existing law by removing outdated or unnecessary provisions related to the Petroleum Clean Water Trust Fund.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving 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 or updates seven sections of Chapter 49, Title 41, Idaho Code, pertaining to the Petroleum Clean Water Trust Fund Act. This includes sections for the initial appointment criteria, references to fee transfers for money earned prior to August 3, 1995, and other obsolete language.

Amends existing law to revise provisions regarding vacancies on cemetery maintenance boards.

The purpose of this bill is to preserve and maintain governance of a cemetery maintenance district should vacancies on its board of directors be insufficient to reach a quorum, thus preventing the district from functioning as a governing body. The county in which a majority of the cemetery district resides will be responsible for making appointments via a prescribed process.

Adds to existing law to provide for the Idaho State Seal of Excellence in Civics Program.

This legislation creates a State Seal of Excellence in Civics, which is a voluntary high school diploma endorsement recognizing Idaho students that have attained a high level of civics knowledge and engagement. This seal acknowledges that Idaho’s public schools have a responsibility to educate future citizens who possess civic knowledge, skills, and values that can sustain our constitutional republic. In order to attain this seal, students must meet requirements that demonstrate both civic knowledge— including earning high grades in U.S. history and U.S. government, and demonstrated mastery on the state Civics Test— and civic participation, including community service and structured extracurricular activities, such as speech and debate, boys’ or girls’ state, internships, or participation with Junior Reserve Officers’ Training Corps (JROTC). Additionally, schools can earn designation as an Idaho School of Civics Excellence. The Idaho Department of Education will provide support for those school districts and public charter schools that participate in awarding this seal.