This bill allocates state funding for Idaho's education system for fiscal year 2027, directing money to the State Board of Education, public universities, community colleges, and related agencies. It establishes specific dollar amounts for personnel, operating expenses, and capital outlays for institutions including Boise State, Idaho State, Lewis-Clark State, University of Idaho, and four community colleges. The legislation also sets limits on the number of authorized full-time equivalent positions for certain programs and provides flexibility to transfer funds between expense categories for higher education and health education programs. Additionally, it adjusts student tuition and fees for the upcoming fiscal year and designates funds for standards review, data sharing, and accountability reporting.
This bill requires all Idaho state agencies (including departments and divisions) to report certain agreements - like memorandums of understanding (MOUs), memorandums of agreement (MOAs), and contracts - to the State Controller within 10 business days of signing. Agencies must submit details including the agreement’s purpose, participating entities, monetary value, and contact information via a designated portal, with annual updates required by January 1. Exemptions cover employment contracts (excluding settlements), routine invoices, student financial aid, and template agreements. Noncompliant agencies must correct failures within 30 days, and persistent noncompliance may trigger budget holdbacks for the following fiscal year. The State Controller will maintain a public list of all reported agreements.
This bill allocates $89.4 million in state funding for fiscal year 2027 to Idaho's Constitutional Officers, including the Attorney General, State Controller, Governor's office, Lieutenant Governor, Secretary of State, and State Treasurer. The legislation sets specific spending limits for personnel, operating expenses, and capital projects for each office while establishing the number of authorized full-time equivalent positions for the coming year. It also grants certain offices flexibility to move funds between expense categories and programs, allows for indirect cost recovery by the State Controller, and transfers cash from the Technology Infrastructure Stabilization Fund to the Control Agency Account. The bill takes effect on July 1, 2026, and was signed into law by the Governor.
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.
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.
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.
