Idaho Bills

Amends existing law to revise provisions regarding costs associated with the annexation of certain property by cities.

It is the intent of the legislature to honor and uphold the rights of private landowners. This means that to the extent possible, the government is not to create a heavy burden on a landowner and their ability to manage their property. This was a central theme when penning the Declaration of Independence. Recognizing that there are times when municipalities do find it necessary to annex property, the municipalities are being asked to use the lightest touch possible. This legislation requires the municipalities to incur the costs if the city created the costs. Other options include allowing landowners to replace a septic system.

Adds to existing law to provide for the establishment of the Idaho High-Needs Student Fund.

This legislation creates a funding mechanism to help address the extraordinary costs associated with students with disabilities who require a level of care that exceeds typical special education expenditures. These expenses can cause significant budget gaps for the school districts and public charter schools incurring the expenses. The reimbursements would be distributed to districts and charters through an application process managed by the Idaho Department of Education. The fund’s structure ensures no duplication of funding and maintains compliance with Medicaid regulations while maximizing resources available to students. The fund ultimately helps schools cover necessary health expenses that Medicaid may not fully reimburse.

Relates to the appropriation to the Idaho State Historical Society for fiscal year 2027.

RS33701 / S1387 This appropriation to the Idaho State Historical Society provides additional funding to the FY 2027 budget that includes additional appropriation for state collections and archival moving costs, and OITS hardware, including desktops, laptops, and a printer.

States findings of the Legislature and recognizes all the Idaho athletes who participated in the Olympics.

RS33694 / HCR035 This resolution honors Idaho’s athletes who represented the United States of America in the 2026 Winter Olympics.

Amends existing law to provide that speed limits for vehicles with five or more axles operating at a gross weight of more than 26,000 pounds shall be the same as for other vehicles.

Differential speed limits, most often in the form of forcing heavy trucks to travel slower than passenger cars, increase traffic turbulence, leading to higher crash risks due to increased interactions. Research has shown that speed variance (differences in speed between vehicles) causes more accidents than absolute speed, with a 10 mph difference creating a much as a 227% increase in interactions. When variances in speed occur at excessive speeds, such as on interstate highways, the severity of crashes increases dramatically. This legislation eliminates differential speed limits on state highways.

Amends, repeals, and adds to existing law to provide for the State Historic Preservation Officer.

RS33726 / H0898 This legislation shifts the administrative location of the State Historic Preservation Office (SHPO), which is required by federal law, from the Idaho State Historical Society to the new Office of Species, Minerals, and Energy Coordination, within the Office of the Governor. This will provide for better administrative efficiency, policy alignment, and improved coordination of permitting. The position of State Historical Preservation Officer is already appointed by the Governor under current law.

States findings of the Legislature and supports re-opening American Tungsten's IMA mining project.

RS33714 / HJM021 This Memorial states that the Legislature supports the development of American Tungsten’s IMA Mine Project located near Patterson in Lemhi County. It further states for the expedited issuance of state of Idaho permits and other authorizations necessary for bringing the Mine back into operation after many years of disuse. It also urges the United State Department of War to award a grant to the company to complete the development of the Mine. The Mine will produce tungsten, a critical mineral for many applications, including in a variety of applications for use in national defense. The United States currently relies on China and Russia for most of the tungsten needed in national defense. When completed, projected to be by the end of this calendar year, the Mine will be the only producer of tungsten in the United States.

Amends and repeals existing law to remove obsolete provisions.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving the public health, safety, and welfare, the Legislature approved the Idaho Code Cleanup Act, H14 in the 2025 legislative session. Submitted sections of Idaho Code were reviewed for repeal consideration by the DOGE Task Force on the criteria of obsolete, outdated, and unnecessary. This bill repeals or updates 14 sections of Idaho Code in Title 33 relating to education. Impacted sections include reporting requirements, contracts, profits of mines, asbestos removal of the Albion State Normal School, and county level provisions. Many of these sections were never implemented or funded by the state.

Relates to the maintenance appropriation to the Constitutional Officers for fiscal year 2027.

RS33503C1 / H0866 This is the FY 2027 Maintenance Appropriation Bill for the Constitutional Officers. This bill includes appropriations to the Executive Office of the Governor, the Lieutenant Governor, the Attorney General, the State Controller, the Secretary of State, and the State Treasurer. The appropriation includes standard adjustments for personnel benefit costs, contract inflation, statewide cost allocation, and a base reduction of up to 5%. For the Secretary of State, in lieu of an ongoing base reduction, the office reverted $850,000 in onetime cash in FY 2026.

Relates to the appropriation to the Public Utilities Commission for fiscal year 2027.

RS33639 / S1384 This appropriation to the Public Utilities Commission provides an enhancement to the FY 2027 maintenance budget that includes OITS Hardware, which includes 19 laptops.

Amending existing law to remove obsolete language relating to since passed dates and transfer of benefits to the new public defender system.

To ensure that state laws are streamline, up-to-date, and essential for the citizens of Idaho, while best serving the public health, safety, and welfare, the Legislature approved the Idaho Code Cleanup Act, H 14 in the 2025 legislative session. Submitted sections of Idaho Code were reviewed for repeal consideration by the Department of Government Efficiency (DOGE) Task Force on the criteria of obscure, outdated, and unnecessary. This bill updates four sections of Idaho Code pertaining to Human Resources. These sections include: 1) § 59-1606, Idaho Code - A reference to vacation time for individuals hired by the State Public Defender prior to January 1, 2025; 2) § 59-1607, Idaho Code - A reference to the first pay period in 2008; 3) § 67-5315, Idaho Code - A reference to procedures established on or before July 1, 1999; and 4) § 67-5328, Idaho Code - A reference to the first pay period in 2008.

Amends existing law to provide that certain decedent photos shall be exempt from disclosure and to provide an exception.

The purpose of this legislation is to exempt photographs or images of decedent individuals from public disclosure.

Amends, repeals, and adds to existing law to revise provisions regarding the licensure of certified public accountants.

This legislation modifies Idaho’s accounting licensure laws to adapt to today’s professional environment. It reduces the educational requirements to become licensed as a certified public accountant in order to address a workforce shortage caused by increased education requirements enacted in 1993. It also aligns Idaho law with the laws of other states to facilitate the interstate practice of accounting by removing barriers that have not proved to be in the public interest.

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.

Relates to the appropriation to the Department of Environmental Quality for fiscal year 2027.

RS33747 / S1403 This appropriation to the Department of Environmental Quality enhancements to the FY 2027 maintenance budget that includes remediation of Triumph Mine site; funding to transfer Water Pollution Control Fund and to the Environmental Remediation (Basin) Fund for the superfund cleanup project; a reduction of federal grant funds and increase in dedicated funds to support personnel within the IPDES Program and the program's permitting system; and 4.00 FTP and funding from the Solid Waste Regulatory Fund to centralize solid waste oversight pursuant to House Bill 555 of 2026. This bill also includes three cash transfers from funds in addition to the enhancements above. The first transfers the balance of the DEQ Air Permitting Fees Account to the Idaho Air Quality Permitting Fund to consolidate the two funds, as the former is no longer utilized by the agency. The second transfers the balance of the DEQ Drinking Water Fees Account to the Public Water System Supervision Fund to consolidate the two funds, as the former is no longer utilized by the agency. Finally, there is a transfer to move $400,000 from the Hazardous Waste Emergency Fund to the Solid Waste Regulatory Fund to be used for solid waste oversight activities until fees for such activities will allow for self-support.

Amends and repeals existing law to remove obsolete provisions.

To ensure that state laws are streamlined, up-to-date, and essential for the citizens of Idaho, while best serving the public health, safety, and welfare, the Legislature approved the Idaho Code Cleanup Act, H14 in the 2025 legislative session. Submitted sections of Idaho Code were reviewed for repeal consideration by the DOGE Task Force on the criteria of obsolete, outdated, and unnecessary. This bill repeals or updates 20 sections of Idaho Code in Title 26 and Title 27 relating to the Department of Finance. The majority of sections relate to Corporate Credit Unions, which have not been utilized in over a decade. The remaining two sections relate to pre-1963 cemeteries from certain activities, which are now outdated.

Amends existing law to prohibit certain acts regarding graves and to provide exemptions.

RS33651 / H0856 This legislation strengthens Idaho’s protections for graves and human remains by clarifying and expanding prohibited acts related to their disturbance, possession, sale, and display. It establishes clear exceptions for lawful activities conducted by law enforcement, medical professionals, research institutions, museums, and others acting in accordance with Idaho law. The bill also provides enforcement provisions, including felony penalties and procedures for seizure of evidence and human remains involved in violations.

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.

Repeals and adds to existing law to provide for strategic performance plans and training.

This legislation replaces the existing Continuous Improvement Plans (CIPs) requirement with Strategic Performance Plans. The legislation focuses on student results while outlining stronger, clearer requirements. Every school district and public charter school will be required to adopt a multi-year plan that sets measurable goals for student proficiency, academic growth, graduation rates, college and career readiness, and improved outcomes for at-risk and economically disadvantaged students. A public charter school may use its Performance Certificate toward fulling the requirements for a Strategic Performance Plan. The bill also creates a clear accountability and support framework, and the State Board of Education will adopt a matrix for evaluating progress. Schools will report progress annually and review results publicly at least quarterly, ensuring greater transparency and consistent local oversight. High performing schools will be recognized for excellence, while schools that struggle to meet their goals will receive targeted support, mentorship, and focused training. Finally, the bill reduces outdated reporting requirements and provides dedicated funding for school board and leadership development, ensuring that local leaders have the tools needed to deliver better outcomes for Idaho students.