TallyIDAHOLegislative Tracker

Idaho Bills

817 bills · 2026 Regular Session

S1298senateState Affairs

Adds to existing law to establish provisions regarding immunity and reimbursement for justifiable homicide and defense of self, others, and certain places.

The proposed legislation created Idaho Code §19-202B to provide strong legal protections for individuals who use force in lawful self-defense, defense of others, or defense of certain places. It grants immunity from criminal prosecution when force is justified under existing Idaho statutes and limits law enforcement's ability to arrest without a warrant unless exigent circumstances exist. As the bill states, a person using justified force "shall be immune from any criminal prosecution for the use of such force or threat of force." To ensure this immunity is applied early, the bill requires courts to hold a pretrial immunity hearing within fourteen days of a defendant's motion. Once the defendant makes a prima facie showing of justified force, the burden shifts to the state in criminal cases and to the plaintiff in civil cases. If those parties cannot meet their respective burdens, the court must dismiss the case. These procedures are designed to prevent individuals who acted lawfully from being subjected to prolonged criminal or civil proceedings. The bill also mandates reimbursement for defendants who are acquitted or have charges dismissed due to justified self-defense. Counties must cover reasonable costs such as legal fees, loss of time, and related expenses. In addition, the legislation requires full expungement of all criminal history records associated with such cases, and once expunged, the person is legally considered never to have been arrested or prosecuted. This ensures that individuals who acted within the law do not face lasting consequences from an arrest or charge that should not have occurred.

Christy Zito · SD-008

Introduced
S1223senateResources and Environment

Amends existing law to authorize water districts to charge certain fees.

This amendment addresses a change with water administration that arises when water right ownership records have not been updated by landowners. In such circumstances, the water district may accrue expenses related to title research and water ownership processes. This amendment authorizes members of a water district to adopt a resolution allowing the watermaster to pass these property-specific charges on to the landowner benefiting from the research.

Introduced
H0733houseSigned

Amends and adds to existing law to revise provisions regarding the taxation of partnership income.

This legislation deals with tax audits of partnerships, subchapter S corporations and other pass through entities. These entities do not directly pay income taxes. Rather, each entity calculates the income, deductions and credits associated with its business activities for its partners/shareholders/members and provides a K-1 to each one. The responsibility for filing and paying taxes associated with the K-1 passes through from the entity to the partners/shareholders/members who include the K-1 information in filing their own tax returns. If there is an error in the calculations contained in the K-1, traditionally a taxing authority such as the IRS or the State Tax Commission has to adjust the income, deductions and credits for each individual taxpayer, a process that can require many audits of the taxpayers who are the partners/shareholders/members. The IRS has adopted a process to audit the entity itself for large pass through entities with more than one hundred partners/shareholders/members and other entities that elect to have the audit done at the entity level, have the entity itself pay any deficiency or receive any refund necessary to adjust to the error and pass those results back to their partners/shareholders/members. Through this legislation, Idaho would adopt a similar mechanism to coordinate with IRS adjustments of partnerships that use the entity level audit process. This avoids the multiple audit problem and should be a significant savings of time, money and headaches for both the taxpayer and the tax collector.

Jeff Ehlers · HD-021B

Enacted

340

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