Amends and repeals existing law to remove the Commission on Hispanic Affairs from Idaho Code.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 969 BY SCOTT AN ACT1 RELATING TO STATE AFFAIRS; PROVIDING LEGISLATIVE INTENT; REPEALING CHAP-2 TER 72, TITLE 67, IDAHO CODE, RELATING TO THE COMMISSION ON HISPANIC3 AFFAIRS; AMENDING SECTION 63-2552A, IDAHO CODE, TO REVISE A PROVI-4 SION REGARDING CIGARETTE AND TOBACCO PRODUCTS TAXES; AMENDING SECTION5 63-3029A, IDAHO CODE, TO REVISE A PROVISION REGARDING THE INCOME TAX6 CREDIT FOR CHARITABLE CONTRIBUTIONS; AND DECLARING AN EMERGENCY AND7 PROVIDING AN EFFECTIVE DATE.8

Be It Enacted by the Legislature of the State of Idaho:9

SECTION 1. LEGISLATIVE INTENT. It is the intent of the Legislature to10 ensure that state laws provided in Idaho Code are essential for the citizens11 of Idaho. The Legislature recognizes the need to review provisions of Idaho12 Code for the purpose of eliminating bureaucracy and reducing the size of gov-13 ernment. Accordingly, it is the intent of the Legislature to phase out the14 Commission on Hispanic Affairs.15

SECTION 2. That Chapter 72, Title 67, Idaho Code, be, and the same is16 hereby repealed.17

SECTION 3. That Section 63-2552A, Idaho Code, be, and the same is hereby18 amended to read as follows:19 63-2552A. ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax20 imposed in section 63-2552, Idaho Code, there is levied and there shall be21 collected an additional tax upon the sale, use, consumption, handling, or22 distribution of all tobacco products in this state at the rate of five per-23 cent (5%) of the wholesale sales price of such tobacco products; provided,24 however, that the combined tax on a cigar imposed by this section and section25 63-2552, Idaho Code, shall not exceed fifty cents ($0.50) per cigar. Such26 tax shall be imposed at the time the distributor:27 (a) Brings, or causes to be brought, into this state from without the28 state tobacco products for sale;29 (b) Makes, manufactures, or fabricates tobacco products in this state30 for sale in this state; or31 (c) Ships or transports tobacco products to retailers in this state to32 be sold by those retailers.33 (2) Fifty percent (50%) of the tax collected pursuant to this section34 shall be subject to appropriation to the public school income fund to be uti-35 lized to develop and implement school safety improvements and to facilitate36 and provide substance abuse prevention programs in the public school sys-37 tem and the Idaho bureau of educational services for the deaf and the blind,38 less two hundred thousand dollars ($200,000) that shall be remitted annually39 to the Idaho state police to increase toxicology lab capacity in the bureau40 of forensic services for drug testing of juveniles, and less eighty thou-1

2 sand dollars ($80,000) that shall be remitted to the commission on Hispanic2 affairs to be used for substance abuse prevention efforts in collaboration3 with the state department of education. Fifty percent (50%) of the tax col-4 lected pursuant to this section shall be subject to appropriation to the de-5 partment of juvenile corrections for distribution quarterly to the counties6 to be utilized for county juvenile probation services, based on the percent-7 age the population of the county bears to the population of the state as a8 whole. The moneys remitted to the Idaho state police shall be reviewed an-9 nually and any money in excess to the operations needs of the laboratory for10 juvenile drug testing will be deposited in the public school income fund for11 substance abuse prevention programs in the public school system. The labo-12 ratory may utilize this increased toxicology capacity for adult drug testing13 to the extent that timely testing for juveniles is not adversely impacted.14

SECTION 4. That Section 63-3029A, Idaho Code, be, and the same is hereby15 amended to read as follows:16 63-3029A. INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS -- LIMITA-17 TION. At the election of the taxpayer, there shall be allowed, subject to18 the applicable limitations provided herein, as a credit against the income19 tax imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty20 percent (50%) of the aggregate amount of charitable contributions made by21 such taxpayer during the year to a nonprofit corporation, fund, foundation,22 trust, or association organized and operated exclusively for the benefit23 of institutions of higher learning located within the state of Idaho, in-24 cluding a university related research park, to nonprofit private or public25 institutions of elementary, secondary, or higher education or their founda-26 tions located within the state of Idaho, to Idaho education public broadcast27 system foundations within the state of Idaho, to the Idaho state historical28 society or its foundation, to the council for the deaf and hard of hearing,29 to the developmental disabilities council, to the commission for the blind30 and visually impaired, to the commission on Hispanic affairs, to the state31 independent living council, to the Idaho commission for libraries and to32 public libraries or their foundations and library districts or their foun-33 dations located within the state of Idaho, to the Idaho STEM action center,34 to nonprofit public or private museums or their foundations located within35 the state of Idaho, to residency programs accredited by the accreditation36 council for graduate medical education or the American osteopathic associa-37 tion or their designated nonprofit support organizations based in Idaho and38 devoted to training residents in Idaho and to dedicated accounts within the39 Idaho community foundation inc. that exclusively support the charitable40 purposes otherwise qualifying for the tax credit authorized under the pro-41 visions of this section.42 (1) In the case of a taxpayer other than a corporation, the amount al-43 lowable as a credit under this section for any taxable year shall not exceed44 fifty percent (50%) of such taxpayer's total income tax liability imposed by45 section 63-3024, Idaho Code, for the year, or five hundred dollars ($500),46 whichever is less.47 (2) In the case of a corporation, the amount allowable as a credit un-48 der this section for any taxable year shall not exceed ten percent (10%) of49 such corporation's total income or franchise tax liability imposed by sec-1

3 tions 63-3025 and 63-3025A, Idaho Code, for the year, or five thousand dol-2 lars ($5,000), whichever is less.3 For the purposes of this section, "contribution" means monetary dona-4 tions reduced by the value of any benefit received in return such as food, en-5 tertainment or merchandise.6 For the purposes of this section, "institution of higher learning"7 means only an educational institution located within this state meeting all8 of the following requirements:9 (a) It maintains a regular faculty and curriculum and has a regularly10 enrolled body of students in attendance at the place where its educa-11 tional activities are carried on.12 (b) It regularly offers education above the twelfth grade.13 (c) It is accredited by the northwest commission on colleges and uni-14 versities.15 For the purposes of this section, a nonprofit institution of secondary16 or higher education means a private nonprofit secondary or higher educa-17 tional institution located within the state of Idaho, which is accredited18 by the northwest commission on colleges and universities, or accredited19 by a body approved by the state board of education. A nonprofit private20 institution of elementary education means a private nonprofit elementary21 educational institution located within the state of Idaho and accredited by22 the state board of education pursuant to section 33-119, Idaho Code.23 For the purposes of this section, a nonprofit corporation, fund, foun-24 dation, trust or association that invests contributions in an endowment or25 otherwise shall be subject to the standards of care imposed under section26 33-5003, Idaho Code.27

SECTION 5. An emergency existing therefor, which emergency is hereby28 declared to exist, this act shall be in full force and effect on and after29 July 1, 2027.30