Amends existing law to revise the salaries of state elective officers.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1400 BY STATE AFFAIRS COMMITTEE AN ACT1 RELATING TO SALARIES OF STATE ELECTIVE OFFICERS; AMENDING SECTION 59-501,2 IDAHO CODE, TO REVISE THE SALARIES OF STATE ELECTIVE OFFICERS; AND3 DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.4

Be It Enacted by the Legislature of the State of Idaho:5

SECTION 1. That Section 59-501, Idaho Code, be, and the same is hereby6 amended to read as follows:7 59-501. SALARIES OF STATE ELECTIVE OFFICERS -- REGULAR PAYMENT --8 TRAVELING EXPENSES -- FEES PROPERTY OF STATE. (1) The elected officers named9 in this subsection shall receive the following compensation for their ser-10 vices:11 (a) Commencing on the first Monday in January 2023, until the first Mon-12 day in January 2027, the governor shall receive compensation of one hun-13 dred fifty-one thousand four hundred dollars ($151,400) per annum;14 (a) The governor shall receive compensation of:15 (i) One hundred forty-three thousand eight hundred twenty dol-16 lars ($143,820) per annum commencing on the first Monday in Jan-17 uary 2027, until the first Monday in January 2028; and18 (ii) One hundred fifty-one thousand four hundred dollars19 ($151,400) per annum commencing on the first Monday in January20 2028, until the first Monday in January 2031.21 (b) The lieutenant governor shall receive thirty-five percent (35%) of22 the governor's compensation per annum;23 (c) The secretary of state, state treasurer, and state superintendent24 of public instruction shall each receive eighty-five percent (85%) of25 the governor's compensation per annum;26 (d) Commencing on the first Monday in January 2023, until the first Mon-27 day in January 2027, the attorney general shall receive compensation of28 one hundred forty-six thousand seven hundred thirty dollars ($146,730)29 per annum; and30 (d) The attorney general shall receive compensation of:31 (i) One hundred thirty-nine thousand three hundred ninety-three32 dollars and fifty cents ($139,393.50) per annum commencing on the33 first Monday in January 2027, until the first Monday in January34 2028; and35 (ii) One hundred forty-six thousand seven hundred thirty dollars36 ($146,730) per annum commencing on the first Monday in January37 2028, until the first Monday in January 2031.38 (e) The state controller shall receive eighty-five percent (85%) of the39 governor's compensation per annum; said compensation to be audited by40 the legislative council.41

2 (2) Such compensation shall be paid on regular pay periods as due out of1 the state treasury and shall be in full for all services by said officers, re-2 spectively, rendered in any official capacity or employment whatever during3 their respective terms of office; but no increase in the rate of compensation4 shall be made during the terms of such officers; provided however, that the5 actual and necessary expenses of the governor, lieutenant governor, secre-6 tary of state, attorney general, state controller, state treasurer, and su-7 perintendent of public instruction, while traveling within the state or be-8 tween points within the state in the performance of official duties, shall be9 allowed and paid by the state; not, however, exceeding such sum as shall be10 appropriated for such purpose.11 (3) Actual and necessary subsistence expenses of the governor while12 traveling in connection with the performance of official duties are hereby13 expressly exempted from the provisions of sections 67-2007 and 67-2008,14 Idaho Code (standard travel pay and allowance act of 1949).15 (4) No officer named in this section shall receive, for the performance16 of any official duty, any fee for his own use, but all fees fixed by law for17 the performance of any official duty shall be collected in advance and de-18 posited with the state treasurer to the credit of the state.19 (5) It is the intent of the legislature that the salaries of elective20 state officers be reduced by five percent (5%) for the period commencing on21 the first Monday in January 2027 and ending on the first Monday in January22 2028 as provided for in this section.23

SECTION 2. An emergency existing therefor, which emergency is hereby24 declared to exist, this act shall be in full force and effect on and after25 July 1, 2026.26