Idaho Bills

This Idaho bill creates a refundable tax credit allowing parents to offset education expenses for children in nonpublic schools (including private schools, microschools, and learning pods). It provides up to $5,000 per eligible student annually ($7,500 for students with disabilities) for qualified costs like tuition, textbooks, and transportation, with an advance payment option for families earning under 300% of the federal poverty level. Parents must apply through the state tax commission, with priority given to low-income families and returning applicants. The credit applies retroactively to January 2025 and covers kindergarten through grade 12 education for Idaho residents aged 5-18 (or up to 21 for students with disabilities).

This Idaho bill (H 7) amends state law to establish new penalties for marijuana possession based on quantity. It specifies that possessing three ounces or less of marijuana is a misdemeanor punishable by a minimum $300 fine for adults 18 or older, while possession exceeding three ounces becomes a felony. The law changes the previous penalty structure by creating this clear distinction, adding the $300 minimum fine for smaller amounts under subsection (e). The bill takes effect on July 1, 2025, directly affecting individuals caught with marijuana in Idaho.

Idaho's H 35 requires all state agencies, including departments and institutions of higher education, to implement cybersecurity best practices and use two-step login verification (multifactor identification) for accessing government IT systems. This includes securing email, cloud storage, databases, and networks for all state employees. The law also specifically mandates the legislative branch, judicial branch, and elected constitutional officers to adopt the same security measures for their staff. The bill takes effect on July 1, 2025, and defines "multifactor identification" as requiring two different verification methods, such as a password plus a security token or biometric scan.

This bill (H 50) increases the dollar threshold for state agencies to delegate public works project oversight from $300,000 to $500,000. It directly affects Idaho state agencies managing construction or maintenance projects under this new limit, allowing them to handle smaller projects without full Division of Public Works supervision, provided they get written approval from the Permanent Building Fund Advisory Council. Agencies receiving delegation must still comply with all building codes, safety regulations, and public works statutes, and cannot bypass emergency procedures or sole-source contracting rules. The change takes effect July 1, 2025, streamlining oversight for smaller projects while maintaining safety and compliance requirements.

This Idaho bill (H 56) revises public works bidding rules for state projects. It lowers the threshold requiring formal competitive bidding from $50,000 to $25,000 for most projects and adds a two-stage prequalification process for contractors, requiring standards like technical competence, safety records, and past performance. The bill also explicitly prohibits state agencies from considering environmental, social, or governance (ESG) factors when evaluating bids. These changes directly affect state agencies issuing contracts and licensed contractors bidding on public works projects.

H 52 amends Idaho Code §67-5711 to raise the spending threshold requiring state oversight for public building projects from $100,000 to $200,000. It authorizes the Director of Administration (or designee) to manage projects over this amount, subject to approval by the Permanent Building Fund Advisory Council, while requiring compliance with standard bidding procedures. The bill exempts the University of Idaho's buildings and specific state agencies (like Transportation, Fish & Game, and Parks) from council oversight - though they must still follow bidding rules - and allows the council to create maintenance inspection rules. This change takes effect July 1, 2025, streamlining project management for larger public works.

This bill establishes the Idaho Code Cleanup Act, requiring all state agencies to review Idaho's legal code by September 1, 2025. Agencies must identify and report obsolete, outdated, or unnecessary provisions - including reasons for each recommendation - and suggest whether sections should be repealed or removed. The report must be submitted via an online portal to the legislature, with agencies also allowed to suggest concise revisions for necessary laws. This procedural measure aims to streamline Idaho law by eliminating redundant or outdated content that no longer serves public health, safety, or welfare.

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.