Idaho Bills

Repeals and adds to existing law to provide authority to administer CPR or use an automated external defibrillator and to provide legal immunity.

This bill is to encourage greater access of automatic external defibrillators (AEDs) in the public by removing undue regulations for persons or businesses that have an AED. It adds stronger immunity protections (commonly called “Good Samaritan laws”) for AEDs.

Amends and adds to existing law to provide sales tax moneys to replace certain homeowner property taxes.

The purpose of this bill is to provide property tax relief to Idaho homeowners on their primary residence. The bill will dedicate 4.5% of annual sales tax revenues, providing a subtraction from each homeowner’s total property tax bill. For the year 2023, the amount of $150 million will be appropriated from FY 2023 General Fund surplus to begin this relief in the first year after passage of the bill.

Amends existing law to revise provisions regarding the homeowner exemption.

PROPERTY TAX FAIRNESS ACT From 2006-2016, the homeowner's property tax exemption was indexed annually, consistent with the sales prices of Idaho homes. In 2016, indexing was removed from the formula resulting in a significant shift of the property tax burden to owner-occupied residential properties. Conversely, non-homeowner properties have enjoyed significant property tax reductions during this time, to the detriment of the homeowner. The Property Tax Fairness Act restores an annual index, based on the sales prices of Idaho homes, to calculate the maximum homeowner's exemption amount and establishes an initial exemption of $224,360, as if the indexing factor had not been removed in 2016. The legislation reestablishes the homeowner's exemption amount as an accurate representation of sales prices of Idaho single family residences. To promote property tax fairness to all categories of owner-occupied properties, irrespective of differences in assessed values, the percentage of assessed valuation eligible for exemption increases from 50% to 55%, so long as it does not exceed $224,360 in 2024, with the indexing factor starting thereafter. This legislation will recalibrate and restore a fair balance of property tax distribution between operating, industrial, commercial, agricultural, and residential properties.

Adds to existing law to establish a rural nursing loan repayment program.

Amends existing law to allow private parental driver's education.

Amends existing law to prohibit prorating the homeowner exemption.

This is a clean up bill from a bill passed in 2020 (HB562). There has been some discussion on language, so this clears up that language so that all 44 counties will execute this law in the same manner.

Amends and adds to existing law to establish provisions regarding electric fuel tax for commercial electric vehicles.

This legislation creates a definition of “electric fuel” for commercial vehicles in Idaho, adding definitions to section 63-2401, Idaho Code, and imposes a .008 cent tax per kilowatt hour tax on electric fuel, making it equivalent to the existing tax on motor fuel in section 63-2402, Idaho Code. It establishes a new section, 63-2427D, Idaho Code, to say that the first receiver of electric fuel shall be required to obtain a motor fuel distributor license, and shall be required to use a meter, provided at their own expense, to measure the amount of electric fuel distributed to commercial vehicles. The motor fuel distributor is responsible for remitting a monthly distributor’s report to the state tax commission.

Amends existing law to remove a provision regarding treatment by prayer or spiritual means.

Amends and adds to existing law to establish the Substance Abuse Primary Prevention Fund and to provide for how moneys in the fund may be utilized.