This Idaho bill (H 74) creates a property tax relief program by establishing a School District Facilities Fund and distributing $150 million from the state general fund over three years (2023-2025). It directly affects school districts by requiring them to use funds to offset property tax levies (reducing what homeowners pay), and homeowners through a dedicated property tax relief account. Key mechanisms include: 50% of the $150 million ($75 million total) going to school facilities for construction/renovation, and 50% ($75 million) to homeowner tax relief accounts. The bill ensures school districts deduct these funds from required property tax levies, lowering annual bills for homeowners while funding school infrastructure needs.
This Idaho bill (H 3) updates state tax law to align with the current federal Internal Revenue Code. It revises a definition in Idaho Code Section 63-3004 to reference the Internal Revenue Code as amended through January 1, 2025, with one exception applying Section 85 as it existed on January 1, 2020. The change ensures Idaho tax rules consistently use the most recent federal tax code, directly affecting state tax administration and businesses complying with Idaho's tax laws. The law takes effect retroactively from January 1, 2025.
This is a procedural resolution (not a substantive bill) that formally confirms the House Revenue and Taxation Committee has completed its required review of all temporary and pending tax rules proposed by the Idaho State Tax Commission during the 2025 legislative session. It documents that the committee followed Idaho Code Section 67-5291, which mandates legislative committees to review tax rules published in the Idaho Administrative Bulletin. The resolution has no direct impact on taxpayers or businesses, as it only approves rules that were already under review. It serves as a formal record of compliance with administrative review procedures.
HJM 1 is a symbolic resolution passed by the Idaho Legislature urging the U.S. Supreme Court to reverse its 2015 *Obergefell v. Hodges* ruling that legalized same-sex marriage nationwide. It argues the decision conflicts with constitutional principles, historical marriage definitions (as a union of one man and one woman), and states' rights to regulate marriage. The resolution does not change any laws or affect individuals directly, as it is a non-binding request to the Court. Idaho lawmakers framed it as restoring marriage regulation to states and voters, citing the Court's prior recognition in *United States v. Windsor* that marriage is primarily a state issue. The resolution was adopted by the Idaho Legislature with a 46-24 vote.
H 63 prohibits foreign governments and entities from "foreign adversaries" (including China, Russia, Iran, North Korea, Cuba, and Venezuela under U.S. definitions) from purchasing or holding agricultural land, forest land, water rights, mining claims, or mineral rights in Idaho. It requires existing foreign owners of these assets to register with the state within 60 days and divest within 180 days of the law's effective date. Violations can be reported by whistleblowers, who may receive 30% of proceeds from enforced sales, with courts ordering sales if land is held illegally. The law aims to protect military installations and state assets by restricting foreign ownership of specific land types, excluding pre-existing interests and foreign pension funds.
This Idaho bill (H 61) increases the state's food tax credit for residents and adds a new option to claim actual sales tax paid on qualifying food purchases. It raises the flat credit to $155 annually (effective 2025) and allows taxpayers to instead claim up to $250 per person for actual food sales tax paid, requiring submission of receipts. The credit applies to Idaho residents filing income tax returns, excluding items like candy, soda, restaurant meals, and food sold with utensils. It also adjusts eligibility rules for people using food stamps or incarcerated during the tax year.
Idaho's H 49 establishes requirements for single-sex use in specific facilities. It mandates that covered entities - including correctional facilities, domestic violence shelters, public buildings, and state educational institutions - designate multi-occupancy restrooms, changing rooms, and sleeping quarters exclusively for males or females. The bill prohibits individuals from entering these spaces unless they match the designated sex, with limited exceptions for maintenance, medical assistance, law enforcement, or emergencies. It also creates a legal remedy allowing individuals to sue covered entities if they encounter someone of the opposite sex in a designated space or are forced to share sleeping quarters with someone of the opposite sex, with claims needing to be filed within two years.
H 58 ends Medicaid eligibility for people who qualified under a 2022 expansion (Section 56-267, Idaho Code), effective March 1, 2022. The bill repeals this eligibility pathway, directly affecting low-income adults who gained coverage through that specific expansion. It also removes related provisions about income-based Medicaid alternatives and corrects code references. The law takes effect immediately upon passage.
This Idaho bill (H 60) requires all public schools to implement sudden cardiac arrest prevention measures. It mandates that schools provide annual training for coaches on recognizing heart attack symptoms (like fainting, chest pain, or racing heart during activity) and obtain written acknowledgment from students and parents about these symptoms before athletic participation. Schools must also establish disciplinary policies for coaches who fail to remove students showing symptoms or skip required training, with penalties including season-long suspensions for first violations and permanent bans for repeated offenses. All public school districts must adopt these policies by July 1, 2027, and coaches must complete approved annual training. The bill directly affects public schools, coaches, students, and parents participating in school sports.
H 51 amends Idaho Code Section 67-2320 to change how state and local government agencies select professional service providers (like engineers, architects, and surveyors) for contracts exceeding $50,000. The bill requires agencies to use a qualifications-based selection process - including public notice, standardized scoring criteria for firms, and ranking based on experience - instead of solely price-based bidding for these contracts. It also allows agencies to maintain pre-approved vendor lists for up to five years, streamlining future selections for similar projects. This directly affects all Idaho public agencies and political subdivisions (such as cities, counties, and state departments) that hire these professionals. The changes take effect July 1, 2025.
This Idaho bill (H 10) requires public elementary and secondary schools to display only specific flags and banners on school property, effective July 1, 2025. Schools may show the U.S. flag, Idaho state flag, other state flags, military flags, school mascots, and achievement awards, but must remove all other flags. The law explicitly prohibits displaying any flag or banner representing a political viewpoint, including those related to political parties, race, sexual orientation, gender, or political ideology. These changes directly affect all public schools in Idaho by restricting their flag displays to non-partisan, official, or educational symbols.
This bill establishes Idaho's "Bill of Patient Medical Rights," directly affecting all Idaho residents receiving medical care and healthcare providers. It prohibits state or local entities from requiring mask-wearing, business closures, or social distancing during emergencies (including undeclared ones), bans promoting experimental vaccines/drugs, and mandates written consent for experimental treatments. Key provisions include guaranteeing patients the right to refuse treatment (including vaccines), informed consent in plain language, protection against discrimination in care, and privacy over medical information. The law takes effect July 1, 2025, and includes enforcement mechanisms for violations.
