This bill appropriates state funds to Idaho's Public Safety agencies, including the Department of Correction, Department of Juvenile Corrections, and Idaho State Police, for fiscal year 2027. It allocates specific amounts for personnel costs, operating expenses, capital outlay, and benefit payments across various correctional facilities and programs. The legislation also limits the number of authorized full-time equivalent positions and exempts the appropriation from certain program transfer restrictions. Additionally, it requires accountability reports and establishes conditions, limitations, and restrictions on how the funds can be used.
This bill revises how Idaho distributes transportation funding from the Highway Distribution Account. It gradually increases the share going to local governments (from 38% to 40% by 2025) while increasing the state highway account share (from 57% to 60%), and eliminates the law enforcement account's allocation. Crucially, it removes a restriction preventing fuel tax revenues (including fees from electric/hybrid vehicles) from being used for highway funding. These changes adjust existing fund distribution formulas without creating new taxes or programs.
H 733 revises Idaho's tax code for partnerships and S corporations (now called "affected business entities") by requiring these entities to pay tax on behalf of non-resident members instead of individual members filing returns. The bill adds new rules for calculating tax based on Idaho-sourced income, sets deadlines for annual elections to qualify as an affected business entity, and creates a new section (63-3070) to handle partnership income and federal adjustments. Non-resident members of such entities will not need to file individual tax returns if the entity pays the tax and reports it. The bill also updates technical provisions for tax notices, deadlines, and credit adjustments. These changes streamline tax collection for businesses with non-resident owners while maintaining Idaho's corporate tax rate for entity-level payments.
This bill establishes the Public School Digital Content and Curriculum Fund in Idaho's state treasury, administered by the Idaho Department of Education. It provides state funding for public school districts (including specialized programs like the Idaho Bureau of Educational Services for the Deaf and Blind) to purchase digital content, curriculum, and academic text support systems that directly improve student achievement in areas like reading, math, career readiness, and college preparation. School districts must demonstrate how requested funds (capped at $50,000 per request) will help meet measurable student performance targets outlined in their continuous improvement plans, with funding distributed first-come, first-served based on needs-based criteria. The bill also specifies that funds are continuously appropriated and interest earned must be returned to the fund.
Idaho's H 731 allows the state to join the federal tax credit scholarship program, enabling Idaho families to use state tax credits for private school scholarships. The bill requires the Idaho Department of Education to annually publish a list of qualified scholarship groups, certify the state's authority to participate, and accept submissions from those groups year-round. It ensures Idaho meets federal requirements to participate starting in tax year 2027, with the law taking effect July 1, 2026. The bill directly affects Idaho's education department and scholarship organizations operating within the state.
This bill appropriates state funds to the Idaho Department of Agriculture and related agencies for fiscal year 2027, covering personnel costs, operating expenses, and capital projects. It allocates money from various sources including the General Fund, agricultural fees, and federal grants to support programs like livestock disease control, plant industries, agricultural inspections, and market development. The legislation also sets limits on full-time equivalent positions, directs how broadband grants must be used, and provides continuous appropriation authority for certain departmental expenditures.
This bill allocates an additional $350,000 from the General Fund to the Idaho Office of the Secretary of State for fiscal year 2027, covering personnel costs of $20,000 and operating expenditures of $330,000. The funds are designated for the Secretary of State Program and must be spent according to specific expense categories during the period from July 1, 2026, through June 30, 2027. The legislation includes an emergency declaration to take effect immediately on July 1, 2026, though it failed to pass the House floor during a recent vote.
This bill allocates state funding to Idaho's Natural Resources agencies for fiscal year 2027, covering operations, personnel, and capital projects across departments like Environmental Quality, Fish and Game, and Parks and Recreation. It establishes specific spending limits on certain positions, requires agencies to report on remediation projects, and directs money from the Water Pollution Control Fund to environmental remediation and agricultural best management practice funds. The legislation also provides flexibility to reappropriate certain recovery funds, exempts some appropriations from transfer restrictions, and sets up new funds for aquifer planning and flood management while requiring accountability reports on fund usage.
Idaho's H 636 revises how school districts access state funds for building and maintenance projects. It creates a dedicated School District Facilities Fund in the state treasury, using money from specific tax codes and legislative appropriations. The fund must be distributed by August 1 each year to school districts based on student attendance, with strict spending priorities: first paying existing school bonds and required levies, then allowing use for new construction, renovations, or maintenance. This reduces property tax levies for school districts since these funds replace some local tax revenue, directly affecting all Idaho school districts and their property taxpayers. The bill also includes temporary adjustments for fiscal years 2025-2026 related to bond levy equalization.
This bill directs the Legislative Services Office to calculate and provide a reduction to the Governor's budget document for certain state entities. The reduction applies to organizations with 50 or more full-time equivalent positions and covers employee benefits, health insurance, and compensation costs. The calculation uses a five-year average of actual personnel expenditures divided by originally appropriated personnel costs, or all available years if the entity is newer. The Joint Finance-Appropriations Committee may include these calculated reductions in appropriation bills for affected entities, and the change applies to all fund types.
