TallyIDAHOLegislative Tracker

Idaho Bills

351 bills · 2026 Regular Session

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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

H0942houseSigned

Relates to the appropriation from the Idaho Millennium Income Fund for fiscal year 2027.

RS33749 / H0942 This is the FY 2027 appropriation bill for the Idaho Millennium Income Fund based on the recommendation of the Joint Legislative Millennium Fund Committee pursuant to Section 67-1806, Idaho Code. The Millennium Funds are moneys received from tobacco companies as part of the Master Settlement Agreement that requires tobacco companies to pay states a calculated amount each year in perpetuity to account for lies made regarding the health issues with tobacco use. Each year Idaho receives about $24 million from the settlement. Moneys are used pursuant to the appropriation with the stated intent of providing services for Idaho's youth for behavioral health programs. For FY 2027, funding is recommended as follows: -$150,000 ongoing to the Department of Health and Welfare for the Kamiah Recovery Center (Upriver Youth Leadership Council Recovery Center) to strengthen health outcomes and broaden access to recovery tools. -$692,200 onetime to the Department of Health and Welfare for the Idaho Children's Trust Fund to subgrant funds for community-based projects to strengthen families and communities to prevent child abuse and neglect. -$1,000,000 onetime to the Department of Juvenile Corrections to support Idaho's existing Safe Teen Assessment Centers by stabilizing staffing and core operations across 12 centers. -$3,000,000 onetime to the Department of Health and Welfare to support 10 children's advocacy centers. -$5,000,000 onetime to the Office of Drug Policy to fund a statewide drug awareness media campaign. In addition to the recommendations made by the Joint Legislative Millennium Fund Committee, the Joint Finance-Appropriations Committee approved a onetime $30,000 appropriation to the Department of Juvenile Corrections to restore funding for statewide training and coordination for school resource officers (SRO's).

Elaine Price · HD-004B

Enacted

2411

H0849houseSigned

Amends existing law to revise provisions regarding certain placement and movement on the career ladder.

RS33654 / H0849 Under current law, industry professionals entering the K–12 system to teach in Career Technical Education (CTE) programs are placed on the Career Ladder at a level commensurate with their verified years of industry experience. However, once placed, these educators must receive four years of proficient or higher professional evaluations before advancing to the next rung of the Career Ladder. This legislation provides that eligible CTE educators may advance to the next Career Ladder rung after receiving one qualifying year of a proficient or higher professional evaluation. The legislation also extends this same placement and advancement structure to qualified Pupil Service Staff entering the K–12 system from the private sector. Licensed professionals—including, but not limited to, school psychologists, occupational therapists, physical therapists, audiologists, school counselors, school social workers, speech language pathologists, and school nurses—will have their verified years of relevant professional experience recognized for initial Career Ladder placement and may advance after one year of a proficient or higher professional evaluation. This change ensures appropriate recognition of experienced professionals entering public education while maintaining accountability through Idaho’s professional evaluation standards.

Shawn Dygert · HD-023B

Enacted

1814

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