Idaho Bills

Amends and repeals existing law to remove provisions relating to Medicaid eligibility expansion.

RS33468 / H0850 This legislation repeals §56-267 and §56-2205 of Idaho Code, Obamacare Expansion, the costs of which have been considerably more than originally projected. Additional changes are made to §31-3502 where the expansion is referenced.

Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits related to capital investments and research activities.

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, including recapture of past R&E, except for bonus deprecation which Idaho has historically not conformed to. This proposed legislation also ensures that businesses cannot use the same R&E expenses for both a deduction and Idaho tax credits.

Repeals existing law to remove outdated or unnecessary Department of Fish and Game provisions.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sections of Idaho Code were reviewed for repeal consideration by the DOGE Task Force on the criteria of obsolete, outdated, and unnecessary.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 Sections 36-116, 36-715, and 36-1120, Idaho Code. These sections relate to the transition of wolf management to the state and hunting fines. Idaho has been managing wolves for years and the fines for hunting violations are established in other sections of Idaho Code.

Amends and adds to existing law to establish provisions regarding the prohibition of taxpayer funding of government unions.

This legislation prohibits public employers from allowing taxpayer funds to promote government unions, with certain exceptions. Depending on the outcome of public employers’ collective bargaining negotiations with government unions, some public employers may experience a modest indeterminate increase in revenue. This could occur if government unions are required to reimburse the public employer for any time public employees spend on union-related activities during work hours.

Amends and adds to existing law to require certain disclosures by individuals engaged in paid in-person canvasing activities and to revise provisions governing signature gatherers.

RS33851 / S1449 This bill establishes uniform statewide requirements for paid in-person signature gathers and paid in-person canvassers. This bill clearly and transparently indicates to Idahoans who they are communicating with either at their door or in their community. The bill creates the uniform requirement that paid signature gathers and paid in-person canvassers be residents of the state of Idaho. This bill considers volunteers and those under 18 years of age. These changes promote consistency and ensure voters receive transparent information during electoral interactions.

Adds to existing law to establish provisions regarding the collection of aggregated student data regarding immigration status and nationality for students enrolled in Idaho public educational institutions.

The landmark U.S. Supreme Court decision Plyler v Doe (1982) ruled that public schools cannot deny any student enrollment based on immigration status. In order to more accurately assess the cost of educating children of people having foreign status, the purpose of this bill is to require public schools to collect and report the immigration status and language group of each enrolled student. This statute directs school districts to aggregate the immigration status already collected in student records per Idaho Code 33-133(1 )(j) and 33-133(3)( c) (vi), using categories specified in 8 U.S.C. 1101 and 8 U.S.C. 1641 of the U.S. Immigration and Nationality Act. No personally identifiable information shall be reported for purposes of this act. This statute only requires aggregate data. These data are needed to better inform the state department of education and the Idaho legislature regarding the costs to educate these students.

Amends existing law to provide that the director of the Department of Administration may provide certain services to cities.

This legislation would allow cities, at their discretion, to enter the state employee health insurance plan.

Relates to the appropriation to the Department of Health and Welfare for fiscal year 2027.

RS33786 / S1428 This appropriation to the Department of Health and Welfare for the Divisions of Early Learning and Development, Family and Community Partnerships, and Youth Safety and Permanency provides enhancements to the FY 2027 maintenance budget. For FY 2027 this bill includes funding for five enhancements, a population forecast adjustment and adds the Idaho Home Visiting Program (IHVP) to the Division of Early Learning and Development. Enhancements include funding for Year 2 for the Idaho Childcare Program (ICCP), a walker mower, federal appropriation for the Kinship Navigation Grant, budget restoration for post adoption services, and budget restoration for safety assessments. This bill also includes sections of language providing guidance on the ICCP, reporting requirements, and transfer limitation exemptions.

Adds to existing law to establish provisions allowing for multifamily residential housing developments in areas zoned for commercial use.

This legislation allows multifamily residential developments in commercial zones as a matter of right, subject to the same basic siting and design standards that apply to commercial uses. To enable housing near jobs, schools, services, and underutilized commercial corridors, the bill establishes clear approval processes and limits mandates that make infill housing economically infeasible.

Amends existing law to revise provisions regarding provider payment.

This bill is brought to increase transparency for taxpayers and support appropriation reductions for Medicaid rates paid to residential habilitation providers. Medicaid pays more than $176.5 million in General Funds to help people with disabilities live independently with residential habilitation and other home and community-based services. The Governor’s Recommendation calls for the Legislature to pursue policy changes to support the Department of Health and Welfare in achieving budget reductions for Medicaid, including an option to reduce rates for residential habilitation. In 2022, the Legislature appropriated funds (FY 2023 DU-7 KW Settlement – Svc. Enhance.) to increase payment rates for these services to implement a new service array and budget tool associated with the KW lawsuit. These funds are no longer appropriate since a court order halted implementation of the new services and budget tool. To support ongoing accountability for taxpayer dollars and ensure the Legislature has needed information to effectuate its appropriation responsibilities, this bill requires the department to report to this body how those funds are used.

Proposes an amendment to the state constitution regarding state-owned lands.

The purpose of this Joint Resolution is to amend Article IX, Section 8 of the Idaho Constitution to establish an updated framework for managing state endowment and public lands. The amendment replaces the "maximum long-term financial return" mandate with expanded land management practices that prioritize ongoing revenue generation, including but not limited to timber sales, mining, and grazing, followed by public access for recreation, hunting, fishing, and trapping. The amendment continues to allow the sale or exchange of these lands while reducing pressure on the state to sell them solely because of their high value. This resolution preserves all existing options for timber, mining, and grazing, and remains fully compliant with the Idaho Admissions Act without altering the Land Board’s structure or the Endowment’s beneficiaries.

Adds to existing law to establish cost-sharing requirements for health benefit plans.

This legislation would require health insurance companies to apply toward its insured's copay, deductible, and out-of-pocket maximum those payments which are made by a third party for the benefit of the insured.

States findings of the Legislature and provides that all temporary and pending rules adopted by the Idaho Commission on Aging, the Idaho Commission for the Blind and Visually Impaired, the Department of Health and Welfare, and the Division of Occupational and Professional Licenses have been reviewed and approved by the Senate Health and Welfare Committee, with exceptions.

RS33805 / SR124 This resolution states that all temporary and pending rules of the Idaho Commission on Aging, the Idaho Commission for the Blind and Visually Impaired, the Department of Health and Welfare, and the Division of Occupational and Professional Licenses have been reviewed and approved by the Senate Health and Welfare Committee (Committee), with exceptions. The Committee reviewed and approved the pending rules of the Division of Occupational and Professional Licenses with the exceptions that the following were not approved: IDAPA 24.05.01, Division of Occupational and Professional Licenses, Rules of the Board of Drinking Water and Wastewater Professionals, Docket No. 24-0501-2501, Section 400., only; and IDAPA 24.06.01, Division of Occupational and Professional Licenses, Rules for the Licensure of Occupational Therapists and Occupational Therapy Assistants, Docket No. 24-0601-2501, the entire docket. Additionally, the Committee did not review and therefore did not approve the following pending rules at the request of the Department of Health and Welfare, who expressed intent to allow the rules to expire on sine die: IDAPA 16.06.03, Department of Health and Welfare, Rules for Daycare Licensing, Docket No. 16-0603-2501, the entire docket; and IDAPA 16.06.12, Department of Health and Welfare, Rules for the Idaho Child Care Program, Docket No. 16-0612-2501, the entire docket.

Amends existing law to exempt sales to or purchases by the Salvation Army.

To add the Salvation Army to the list of non-profits who are eligible for a use and sales tax exemption.

States findings of the Legislature and provides that all temporary and pending rules adopted by the Idaho Commission on Aging, the Idaho Commission for the Blind and Visually Impaired, the Department of Health and Welfare, and the Division of Occupational and Professional Licenses have been reviewed and approved by the House Health and Welfare Committee, with exceptions.

RS33804 / HR030 This Concurrent Resolution lists those portions of pending Administrative Rules which were rejected by the germane committee. At the request of the Department of Health and Welfare rules for daycare licensing and the Idaho Child Care Program were not reviewed. Rejected in their entirety were pending rules for the Division of Occupational and Professional Licenses which pertain to the licensure of Occupational Therapists and Occupational Therapy Assistants as well as the Physical Therapy Licensure Board.

Amends existing law to include health care sharing ministries as an eligible medical expense.

This legislation would provide that Health Care Sharing Ministry (HCSM) expenses are eligible medical expenses for Medical Savings Accounts (MSA). In Idaho, MSAs enable Idahoans to receive tax deduction benefits for up to $10,000 of health-related expenses paid out of Medical Savings Accounts. Under current law, citizens can only use their MSA for eligible medical, vision, and dental expenses (as defined by the Internal Revenue Code), along with health insurance and supplemental Medicare premiums and long-term care expenses. Due to the fact that HCSMs are not insurance companies and are not as well known, the tax code does not explicitly address their status. Currently, Idaho HCSM members are unable to utilize an MSA for HCSM expenses that serve a similar purpose to insurance premiums. Members of HCSMs financially assist fellow members with large medical expenses, rendering a result usually provided by health insurance. However, their costs do not have tax parity with health insurance premiums. Like health insurance policyholders, members of HCSMs make payments that go toward assisting fellow members with medical expenses. Share fees paid to HCSMs are also not tax deductible, even though HCSMs are nonprofit organizations, due to the possibility of those funds being used on the member’s own health expenses.

Proposes an amendment to the state constitution regarding state-owned lands.

The purpose of this Joint Resolution is to amend Article IX, Section 8 of the Idaho Constitution to establish an updated framework for managing state endowment and public lands. The amendment replaces the "maximum long-term financial return" mandate with expanded land management practices that prioritize ongoing revenue generation, followed by public access for recreation, hunting, fishing, and trapping. The amendment continues to allow the sale or exchange of these lands, but reduces pressure on the state to sell them solely because of their high value. The amendment also includes language for adopting similar land management practices if the federal government transfers new public lands to Idaho. Such transfers would be subject to valid and existing rights and obligations. The amendment also supports the recognition of future rights and obligations as identified by state law. This resolution preserves all existing options for timber, mining, and grazing, and remains fully compliant with the Idaho Admissions Act without altering the Land Board’s structure or its beneficiaries.