This bill amends Idaho law to revise the Parental Choice Tax Credit, which provides financial assistance to parents for private school and related educational expenses. It establishes eligibility for Idaho residents with children aged 5 to 18, or children with disabilities up to age 21, to claim a refundable tax credit of up to $5,000 per eligible student for qualified expenses including tuition, tutoring, assessments, and transportation. The bill creates a priority application system that favors lower-income families and allows eligible parents to request an advance payment of the credit before filing their tax return. It also repeals the previous advance payment fund and sets specific application deadlines and documentation requirements for claiming the credit.
This bill allocates an additional $200,000 from the General Fund to Idaho's Department of Correction for fiscal year 2027, specifically for the County and Out-of-State Placement Program. The funds are designated for operating expenditures and will be available from July 1, 2026, through June 30, 2027. The legislation includes a declaration of emergency to ensure the appropriation takes effect immediately upon passage. This measure directly affects the Department of Correction's budget and resources for managing inmate placement programs.
This bill modifies Idaho's state budget rules to clarify how certain unpaid financial obligations, known as executive carry forwards, are handled between fiscal years. It allows specific purchase orders and unprocessed requisitions to carry over to the next fiscal year without requiring additional approval, while also setting a deadline of October 1 for these obligations to be paid or they will revert to their original funding source. The changes primarily affect state agencies and departments responsible for managing budgets and purchasing, ensuring that funds are used efficiently without being reserved across years unless necessary for legitimate accrued costs. Exemptions are included for vocational education reimbursements and major construction contracts, which already have different carry forward procedures.
This bill eliminates the proration of Idaho's homestead property tax exemption, allowing homeowners to receive the full exemption amount for the entire tax year if they qualify. It applies to owners who use their primary residence as their main dwelling and meet specific eligibility requirements, including uniform property appraisal certification by the state tax commission. Under the new rules, the exemption is calculated based on the full market value reduction rather than being divided by the number of days the property is occupied, and applications must be submitted by the end of the county's business year to receive the full benefit. The law also clarifies that if a homeowner's eligibility status changes during the year, taxes will be prorated only for the period after the status change occurs.
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.
This bill allocates $1,368,700 in state funding to Idaho's four community colleges for fiscal year 2027, with specific amounts designated for personnel and operating expenses at each institution. The legislation also reduces the total appropriation by $245,500 from the previous year's funding levels across the same colleges. The funds are distributed through the State Board of Education's General Fund and become effective on July 1, 2026.
This bill appropriates and adjusts funding for Idaho's Division of Welfare for fiscal year 2027, covering the period from July 1, 2026, through June 30, 2027. It allocates $6.9 million total from two Cooperative Welfare funds, with $3 million designated for personnel costs and $3.8 million for operating expenses, while also setting aside $98,300 for benefit payments. The legislation simultaneously reduces the overall appropriation by $3.1 million from the Federal Fund, specifically cutting $3 million for personnel and $98,300 for benefit payments. The bill includes a declaration of emergency and takes effect immediately upon signing.
This bill allocates $2,599,400 in state funds to Idaho's Public Employee Retirement System for fiscal year 2027, covering the period from July 1, 2026, through June 30, 2027. The money is divided between $2,227,300 for operating expenses and $372,100 for capital outlays, drawn from the PERSI Administrative Fund and PERSI Special Fund. The legislation declares an emergency to make the funding effective immediately upon passage, ensuring the retirement system has the necessary resources for its designated programs and expense classes during the upcoming fiscal year.
This bill, known as the FAST Act, authorizes the State of Idaho to use payment stablecoins for making payments to vendors and contractors. It establishes a list of approved stablecoins that must meet specific federal standards under the GENIUS Act, including being fully backed by U.S. dollars or treasury obligations and issued by U.S.-based entities with transparent reserve reporting. The state treasurer will maintain this list annually and report to the legislature on how stablecoin usage provides fiscal benefits, while vendors can choose but are not required to accept these digital payments. The bill also allows Idaho to coordinate with other states on stablecoin policies and requires secure systems for handling these transactions.
This bill appropriates $980,000 from the Consumer Protection Fund to the Idaho Office of the Attorney General for fiscal years 2026 and 2027. The funds are designated for two specific programs: $910,000 for State Legal Services and $70,000 for Internet Crimes Against Children initiatives. The legislation directs that these monies be used for personnel costs related to the Attorney General's duties under Idaho law. An emergency clause is included to allow immediate implementation of the funding for fiscal year 2026 upon passage.
