Idaho Bills

States findings of the Legislature and supports various water projects within Water District 2.

The Purpose of this Concurrent Resolution is to formally recognize the critical importance of water management in Idaho Water Resource Board District 2 and to declare legislative support for specific infrastructure projects essential to the region's future. By endorsing these projects, the Legislature affirms that proactive funding for water storage, aquifer stabilization, and infrastructure modernisation is fiscally responsible and vital for sustaining the region's agricultural heritage, supporting rapid population growth, and ensuring national security.

Amends and adds to existing law to prohibit bulk lottery ticket purchases.

The Idaho Lottery requests implementation of Idaho Code modifications designed to detect and prevent bulk Lottery ticket purchases conducted by organized groups, to preserve the integrity, fairness, and lawful operation of the Idaho Lottery. These controls are intended to ensure that all lottery participants have equal and lawful access to ticket purchases, to deter exploitative or coordinated purchasing practices, and to maintain the public trust in the fairness and legality of the lottery system.

Amends existing law to revise provisions regarding camping and to revise a provision regarding disposition of property.

The Department of Administration and the Idaho State Police jointly provide security for the Capitol Mall. This bill enhances this security by: (a) imposing time limits on how long "symbolic tents" and other structures may remain erected in the Capitol Mall; and formally defining "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.

Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.

This proposed legislation is the annual tax conformity bill to update references to the Internal Revenue Code (IRC). The bill conforms the Idaho income tax code to changes made to the IRC that affect the 2025 tax year. It fully conforms Idaho to the tax changes in the One Big Beautiful Bill with two exceptions: 1. Bonus depreciation which Idaho has historically not conformed to. 2. R&E expenditures incurred from 2022-2024 already being amortized will continue to the end of their 5-year amortization schedule. Any R&E expenditures from 2025 and forward will conform to OBBB. This proposed legislation also ensures that businesses cannot use the same R&E expenses for both a deduction and an Idaho tax credit.

Adds to existing law to provide requirements for the Department of Health and Welfare to apply and reserve federal benefits for children in the department's legal custody.

The Trump Administration has encouraged States to preserve Social Security survivor benefits for foster youth rather than divert them to offset state government costs. Survivor benefits are an earned benefit through work and represent perhaps the last financial support a deceased parent can provide their child. The Idaho Department of Health and Welfare ended this diversion through administrative action in 2025, and this bill codifies this practice to ensure foster youth will continue to have access to their deceased parents' survivor benefits over time.

Amends existing law to revise a provision regarding per diem costs of state prisoners housed in county jails.

Idaho law mandates the State Board of Corrections to reimburse counties for housing state-committed inmates and parole violators in county jails prior to their transfer to a state correctional facility. The current daily reimbursement rate ($55 for the first seven days, $75 thereafter) falls significantly short of the average daily cost incurred by counties, which is $106.37 (excluding state-paid medical expenses). It costs counties over $49.5 million a year to house 1,275 state inmates a day. By contrast, the state reimburses counties only $34.1 million a year to house those inmates. This disparity forces county property taxpayers to subsidize the state by over $15.4 million annually based on the 1,275 state inmates housed in county jails as of December 2025. Furthermore, the Idaho Legislature is required to review these housing costs every three years, but the last review was conducted four years ago. This legislation proposes increasing the daily reimbursement rate paid to counties to $80 to help offset the current financial burden on counties.

States findings of the Legislature and provides for a joint session of the House and Senate to hear a message from the Governor.

This House Concurrent Resolution is to allow the Governor to deliver the State of the State address during a Joint Session of the House of Representatives and the Senate.

States findings of the Legislature and urges federal lawmakers to prohibit inclusion of artificial sweeteners in school meal programs.

The state of Idaho is one of the largest producers of sugarbeets in the nation, usually ranked as number two in production. The sugarbeet is a natural, non-artifucial source for sugar. Currently the Trump Administration is pushing what they are calling the MAHA movement-Make America Healthy Again. Through this memorial, we, the members of the Idaho Legislature, are urging Congress to join Secretary Robert Kennedy's push to move away from artificial sweeteners in our children's school lunches and replace with natural sources of sugar. This memorial will be read in Congress, placed in the journal, and Idaho has the chance to lead the way.