This bill appropriates $3,700 from the Endowment Earnings Administrative Fund to the Endowment Fund Investment Board for fiscal year 2027. The funds are designated for capital outlay expenses between July 1, 2026, and June 30, 2027. The legislation declares an emergency to allow immediate implementation of the appropriation starting July 1, 2026.
Idaho's H 760 revises property tax exemptions for low-income housing owned by nonprofit organizations. It requires qualifying nonprofits to meet specific criteria, including federal 501(c)(3) status and ensuring no private benefit from tax exemptions. The bill mandates that 55% of units must rent to residents earning ≤60% of local median income, 20% to those earning ≤50%, and 25% to those earning ≤30%, with annual compliance reports to counties. It also adds protections preventing evictions for three months after certified medical emergencies and prohibits the exemption for properties with financing closed by July 1, 2026, unless undergoing rehabilitation.
This bill appropriates approximately $25.9 million to Idaho's Department of Fish and Game for fiscal year 2027, covering administration, enforcement, fisheries, wildlife, and communications programs. The funding comes from state, federal, and other dedicated funds, with specific amounts allocated to personnel costs, operating expenditures, and capital outlays. The legislation also allows the department to use any unspent money from fiscal year 2026 for nonrecurring expenses in the following year. An emergency provision sets the effective date as July 1, 2026.
This bill allocates $100.5 million to Idaho's Judicial Branch for fiscal year 2027, covering personnel costs, operating expenses, capital outlays, and benefit payments across various court divisions including the Supreme Court, Court of Appeals, and District Courts. The legislation provides flexibility by exempting the Judicial Branch from certain expense transfer limits, allowing funds to move between categories as needed, and requires monthly transfers of uncommitted retirement contributions to the Judges' Retirement Fund. Additionally, the bill reappropriates up to $16.2 million from the American Rescue Plan Act for nonrecurring expenditures and sets an effective date of July 1, 2026.
This bill allocates state funding for the fiscal year 2027 to various General Government departments and agencies, including the Department of Administration, Capitol Commission, and multiple commissions and offices. It establishes specific budget amounts for personnel, operating expenses, capital outlays, and benefit payments across these entities, while also setting limits on the number of authorized full-time equivalent positions. The legislation includes provisions to transfer money between specific state funds, such as moving funds from the Permanent Building Fund to the Administration and Accounting Services Fund, and grants reappropriation authority for several existing funds. Additionally, the bill provides continuous appropriation authority for certain expenditures by the Military Division and Public Employee Retirement System, and requires accountability reports for tax collections and distributions.
This bill allocates funding and authorizes new positions for Idaho's Office of Information Technology Services for fiscal years 2026 and 2027. It provides approximately $10.7 million in total funding across personnel, operating, and capital costs from the General Fund, Administration and Accounting Services Fund, and Federal Grant Fund. The legislation also increases the office's authorized workforce by 59.5 full-time equivalent positions for 2027 and an additional 0.5 position for 2026 to support the E-CORE Federal Grant program.
H 642 adjusts Idaho's public safety officer retirement benefits to ensure consistency between catastrophic injury and death benefits. It increases the lump-sum death benefit for surviving spouses or dependent children to $500,000 (matching the existing catastrophic injury benefit) and adds an annual pension of $75,000 for surviving spouses. The bill specifically affects surviving spouses and dependent children of police officers and firefighters who die in the line of duty due to catastrophic injuries. Benefits will be funded solely through public safety officers' pension contributions, with no tax on the payments. The legislation repeals outdated death benefit provisions and defines "catastrophic injury" through specific medical criteria.
This bill revises Idaho's sales tax rebate program for developers of retail complexes. It allows developers to receive a 60% rebate on sales taxes collected by qualified retailers within their complex, provided the developer spent at least $4 million on approved transportation improvements (like highway projects costing over $5 million). The rebate is paid from a new "demonstration pilot project fund" and capped at $35 million per transportation project. This directly affects developers building retail complexes who make qualifying transportation investments, not the retailers or general consumers.
Idaho's H 645, the Portable Benefit Plan Act, creates a system for independent contractors to access portable benefits through accounts funded by hiring parties. It allows companies to contribute to these accounts (without reclassifying workers as employees) and specifies that contributions are fully deductible as a business expense for hiring parties and excluded from taxable income for contractors. The bill establishes clear definitions, administration rules for benefit accounts, and tax treatment, effective July 1, 2026. It directly affects independent contractors (who gain access to benefits like health, retirement, and disability insurance) and hiring parties (who can voluntarily fund these accounts). The law does not change worker classification status but provides tax advantages for both parties.
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.
