Idaho Bills

Amends existing law to revise provisions regarding a sales and use tax rebate to 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 increases the minimum project total to $10 million and the maximum to $100 million.

Adds to existing law to provide for a return on investment analysis of the Idaho Launch Grant Program.

RS33320 / H0962 This bill establishes a Return on Investment (ROI) Analysis for the Idaho Launch Program. The biennial analysis will be conducted by the Legislative Services Office in consultation with the Workforce Development Council, eligible education institutions, and representatives from business and industry. The purpose of the ROI Analysis is to: • Review alignment of the program’s in-demand careers with employer demand, postsecondary programs, and industry-valued credential offerings; and • Evaluate student participation and outcomes including postsecondary attainment, employment status and wage earnings.

Amends and adds to existing law to revise provisions regarding homeowner's associations and to provide for joint ownership associations.

RS33713 / H0963 This legislation clarifies the definition of a quorum for HOA meetings. It also creates a Joint Ownership Association (JOA), which is similar to an HOA for managing common property but without the authority to regulate aesthetics or enforce other restrictions on homeowners. Every 10 years, current HOAs members will vote whether to keep their HOA or convert to a JOA. New neighborhoods can form a JOA from inception instead forming an HOA.

Relates to the appropriation to the Department of Fish and Game for fiscal year 2027.

RS33844 / H0964 This appropriation to the Department of Fish and Game enhancements to the FY 2027 maintenance budget that includes funding for fisheries habitat projects; good neighbor authority projects; inflationary costs at fisheries; wolf depredation response; inflation at fisheries facilities; and IT hardware. This appropriation also includes language allowing for the reappropriation of dedicated and federal fund balances and directing the use of appropriation for wolf trapping.

Relates to the appropriation to the Office of Species, Minerals, and Energy Coordination and the Idaho State Historical Society for fiscal year 2027.

RS33846 / H0965 This appropriation bill trails H898 of 2026, which added the State Historic Preservation Office to the Office of Species, Minerals, and Energy Coordination. This bill removes the appropriation for the State Historic Preservation Office from the Idaho State Historical Society and adds the same amount to the budget of the Office of Species, Minerals, and Energy Coordination.

Relates to the appropriation to the Department of Correction for fiscal year 2027.

RS33848 / H0966 This is a FY 2027 appropriation bill for the Idaho Department of Correction that addresses the fiscal impact of H684 of 2026. H684 added a new section of Idaho Code, 20-629, to authorize a sheriff's office to seek reimbursement for the costs of collecting a prisoner, probationer or parolee from out-of-state who has absconded from the supervision of the Idaho Department of Correction.

Amends, repeals, and adds to existing law to establish provisions regarding medical mandates.

Restores medical freedom for all Idahoans by repealing school and daycare vaccine mandate language. Changes the immunization reminder information system back to opt in, which it was in the beginning of its creation. It is a privacy violation for an individual’s confidential medical records to be retained by the state without their knowledge and consent. Makes minor updates and improvements to the Medical Freedom Act, including adding a private right of action for a person whose rights are violated.

Amends, repeals, and adds to existing law to revise provisions regarding the Division of Occupational and Professional Licenses.

This legislation establishes a unified, Division wide disciplinary framework for all boards, commissions, committees, and programs administered by the Division of Occupational and Professional Licenses. By consolidating duplicative and inconsistent disciplinary provisions currently scattered across numerous practice acts, the bill creates a single procedural section that standardizes how complaints are processed, how investigations are conducted, what due process protections apply, and how sanctions are imposed. While substantive grounds for discipline will continue to be defined in each profession’s governing statute or standards of practice, this new framework ensures consistency in enforcement processes across all licensed professions regulated by the Division. The proposal preserves and clarifies key enforcement tools such as subpoenas, injunctions, license suspensions, administrative fines, and confidential informal resolutions while ensuring they are applied consistently. It also affirms DOPL’s jurisdiction over expired licenses, permits action against licensees who fail to cooperate with investigations, and provides mechanisms for referring serious violations for criminal prosecution. Complaint intake and file management procedures are formalized to improve transparency, accuracy, and administrative efficiency. All formal discipline will continue to proceed under the contested case provisions of the Idaho Administrative Procedure Act, ensuring due process rights are maintained.

Amends existing law to provide that certain persons may be banned from the Capitol building, the Supreme Court building, Capitol Mall properties, and multiagency facilities.

The Department of Administration and the Idaho State Police jointly provide security for the Capitol Mall. The proposed legislation enhances this security by empowering the Director of the Idaho Department of Administration and the Idaho State Police (plus their representatives) to ban disruptive or non-compliant individuals from entering the Capitol and Supreme Court buildings for up to one year; imposes time limits on how long “symbolic tents” and other structures may remain erected in the Capitol Mall; and formally defines “camping,” while still permitting side‑free canopies for shelter. Additionally, it broadens the scope of property that may be held for at least 90-days.

Adds to existing law to establish an excise tax on international money transmissions and to establish provisions to provide certain credits or refunds of the tax.

RS33695 / S1440 This legislation imposes an excise tax on international money transmissions originating in Idaho in order to address the transfer of wealth out of the Idaho economy. Specifically, the bill creates a new section in Idaho Code to assess a tax of $5 on the first $500 transmitted and 4% on amounts exceeding $500 per transaction. The tax is collected at the point of transaction by licensed money transmitters and remitted quarterly to the Idaho State Tax Commission. To ensure fairness for Idaho residents, the bill also provides a refundable income tax credit or refund for individuals who are legally present in the United States and who pay the excise tax, provided they submit proper documentation. The bill further establishes administrative procedures for reporting, enforcement, and distribution of revenues. After accounting for refunds and credits, the remaining funds are deposited into the State General Fund.

Relates to the appropriation to the Public Schools Educational Support Program's Division of Student Support for fiscal years 2026 and 2027.

RS33830 / S1444 This appropriation to the Public School Support Program’s Student Support Division first provides a supplemental to the FY 2026 Original Appropriation and an enhancement to the FY 2027 program maintenance budget, both of which reflect the same addition of federal grant funding. The supplemental represents onetime authority in FY 2026, while the enhancement provides ongoing authority beginning in FY 2027, in order to allow schools to fully access their eligible federal funds. Approximately 91% of federal fund appropriations used by schools are for meal and nutrition grants, Title I-A grants, and special education grants. This appropriation also provides a reduction in discretionary funding for virtual only schools, a fund adjustment to reflect an increase to the Public School Endowment Fund distribution, and a population forecast adjustment to account for the decreased average placement of administrators on the state's experience and education index, as well as decreased usage of border contracts, exceptional child payments, and tuition equivalent payments. Population forecast increases are not adjusted for in this appropriation and if incurred, would be paid for from the Public Education Stabilization Fund.

Adds to existing law to provide that certain rats are invasive species.

RS33834 / S1445 Rats have multiplied and become an infestation in part of the Treasure Valley. This legislation authorizes local governments to take reasonable actions to control and contain the increasing rat population. The legislation does not mandate that any local government act, it just empowers them to do so. Local government is broadly defined to include cities, counties, and political subdivisions in the State of Idaho. Norway rats, roof rats, and wild rats are defined as an invasive species in order to facilitate control measures. No local government may enter private property in connection with this authority unless the local government has the written permission of the owner.

Amends existing law to revise provisions regarding the failure to use safety restraints as evidence in civil actions to limit an injured party's damages.

This legislation is intended to avoid misinterpretation of section 49-673(8), Idaho Code, by clarifying that the failure to use a seatbelt cannot be used as evidence for the purpose of limiting an injured person’s damages.”

Amends existing law to revise provisions regarding public school building plan reviews.

This legislation streamlines the permitting process for school facilities by eliminating the requirement that districts obtain plan approval before advertising for bids and by requiring permitting authorities to complete an initial plan review within 30 days of submission.