Idaho Bills

Amends existing law to provide certain provisions regarding cash rounding.

This legislation provides cash rounding guidance for goods and services when purchasers pay in cash and there are no pennies available for change. The U.S. Treasury stopped minting the penny (coin) on November 12, 2025, and supply of the penny is diminishing. Non cash payments, such as electronic payment by credit and debit cards will not be affected and will still be paid to the nearest cent. Taxes shall be computed on the total price before rounding occurs. This guidance for cash rounding is optional, but represents industry best practices.

Amends existing law to authorize juvenile probation officers to arrest a juvenile probationer without a warrant for probation violations in certain instances.

This legislation provides juvenile probation officers with similar authority as adult misdemeanor probation officers to detain probationers for probation violations that occur in their presence. It also allows for the juvenile probation officer to take a juvenile into custody on a warrant and transport juveniles to court and detention facilities.

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

Amends existing law to adjust fees.

As an independent Board, the Board of Denturity needs to have the ability to voluntarily raise their fees so that they can meet the costs of operation including those shared charges assessed against them for DOPL operations. The cost of the national testing is $1,000.00, so the cap on the application fee that has not had a cap adjustment since 1988 needs to be increased by the Board to cover those costs. Additionally, the Board believes they need to increase the Initial License fee cap to $1,000.00, and the biennial fee needs to be increased from $2,000.00 to $2,500.00. There are 25 licensed Denturists in the state of Idaho, and they agree that increasing these caps will allow them flexibility in fund planning so that they may remain solvent as a Board.

Adds to existing law to establish provisions regarding the concealing, harboring, and shielding of aliens.

This bill makes it illegal in Idaho for anyone to knowingly help, hide, or transport individuals who are in the U.S. illegally. It also prohibits encouraging or assisting them to live in the state and providing them with housing, financial support, or legal help if their presence in the U.S. violates federal law. If someone breaks this law, they can face a misdemeanor or a felony depending on how many individuals are involved. Repeat offenders and those aiding multiple individuals can lose business licenses, face large fines, and even have their vehicles seized. Exceptions exist for law enforcement, emergency responders, and first responders acting in their official capacity.

Amends existing law to provide for the filing of a complaint by a person aggrieved and to revise provisions regarding denial of a request for disclosure.

Relating to proceedings to enforce right to examine or to receive a copy of records, adding the option of a small-claims-type mandamus proceeding with a filing fee of $100. This legislation creates a mechanism whereby records request disputes can be resolved in a more timely and financially viable manner.

Amends and adds to existing law to establish provisions regarding programmable money.

excluding it from existing definitions of money under the Uniform Commercial Code and establishing a new framework to protect consumer payment rights. The bill limits the ability of issuers to control, restrict, or deny transactions based on lawful personal characteristics or activities, prohibits the use of social credit scoring through programmable money, and requires transparency when transactions are denied. It also provides civil remedies, attorney’s fees, and criminal penalties to ensure enforcement while preserving the lawful use of digital assets and alternative forms of payment.

Adds to existing law to establish provisions regarding an audit of the resettlement of refugees.

This bill requires Idaho-based organizations that provide refugee resettlement services to submit an annual audit to the Legislature detailing the scope and outcomes of those services. The audit must include information such as the number of refugees served, and demographic and language data. The bill also prohibits resettlement entities from assisting individuals who are unlawfully present and requires disclosure if such assistance has occurred. An emergency clause provides for an effective date of July 1, 2026.

Adds to existing law to provide for the review and expiration of sales tax exemptions.

This legislation calls for LSO to conduct an annual review of existing sales tax exemptions to provide the legislature with an analysis of the public purpose, fiscal impact, and recommendation as to whether the exemption should continue. It also provides for the sunsetting of exemptions upon the later of 2031 or 10 years after enactment unless the legislature acts to renew the exemptions.

Adds to existing law to establish provisions regarding certain out-of-pocket payments for health care services.

This bill amends Idaho Code to add section 41-1854, prohibiting health carriers from preventing providers from offering discounted cash prices to insured individuals for health care services. It allows covered people to pay out-of-pocket at negotiated rates lower than the plan's average allowed amount, with such payments counting toward deductibles and annual out-of-pocket maximums upon submission of required documentation. Providers must accept cash payments as full settlement. Exemptions apply to specified plans like dental-only, Medicaid, and short-term insurance. Effective July 1, 2026.