This bill creates the Idaho High-Needs Student Fund to reimburse school districts and charter schools for special education costs exceeding $30,000 per student with a disability. It covers eligible expenses like therapy, specialized equipment, and nursing services directly tied to an individualized education program (IEP), excluding routine classroom costs. Reimbursement provides up to 100% of costs above $30,000 (capped at $80,000) and 80% above $80,000, with a maximum $100,000 per student annually. Funds are allocated 60% to non-rural and 40% to rural school districts, with annual reports required starting in 2028.
This Idaho bill (H 634) requires school districts and public charter schools to use state education funds only for the specific purposes they were designated for - such as textbooks or instructional programs - rather than diverting them to other uses. If funds are misused, the school must pay back the state, and if they fail to reimburse, the state will deduct the amount from their next state payment. The bill directly affects schools receiving state education funds by creating a clear accountability system for fund usage. It amends Idaho law to enforce proper fund allocation without adding new programs or changing existing funding levels.
H 587 amends Idaho law to allow the rangeland improvement account to be used automatically each year without needing separate annual budget approvals. This affects the Idaho Department of Fish and Game (which manages the account) and ranchers who benefit from rangeland improvements funded through the account. The bill requires the department to provide annual reports to specific legislative committees detailing all funding sources and uses for the account. The change takes effect July 1, 2026, streamlining funding for ongoing rangeland conservation projects.
H 765 amends Idaho law to simplify how fire protection districts can transfer territory between districts and exempts certain fire and library districts from specific budget limitations. It revises annexation rules (Section 31-1411) to allow territory moves via owner petitions (with service improvement proof) or mutual board consent, and updates budget rules (Section 63-802) to remove spending caps for eligible districts. These changes directly affect fire and library districts, their taxpayers, and property owners in areas seeking to join or leave districts. The bill makes procedural updates to property tax assessments (Section 63-301A) but focuses on enabling district flexibility in territory management and budgeting.
H 783 amends Idaho's medical savings account law to include health care sharing ministry expenses as eligible medical costs for tax deductions. This directly affects Idaho residents who use health care sharing ministries (alternative health cost-sharing groups) instead of traditional insurance, allowing them to deduct related expenses. The bill updates the definition of "eligible medical expense" in Section 63-3022K(3)(e) to explicitly cover payments made through these ministries for the account holder, spouse, dependents, or dependent children. It does not change existing deduction limits ($2,000 annually before 2014 or $10,000 after 2014). The change simplifies tax treatment for ministry members without altering contribution rules or penalties.
H 590 replaces Idaho's existing Parental Choice Tax Credit program with a new tax credit system. It establishes a refundable state tax credit of up to $5,000 per eligible student (increasing to $7,500 for students with disabilities) for parents paying qualified education expenses at nonpublic schools, including tuition, textbooks, and transportation. The credit applies to Idaho residents aged 5-18 (or 5-21 for disabled students) who meet income limits (300% of federal poverty level), with priority given to low-income families and prior recipients. Parents must apply annually by January 15-March 15, and the state will issue credits or advance payments by August 30. The bill repeals the previous credit and its advance payment fund while creating new administrative requirements.
This bill revises Idaho's tax exemptions for data center equipment and capital investments. It extends a sales tax exemption for eligible server equipment, chillers, and new data center facilities (like buildings and cooling systems) but requires qualifying businesses to commit to investing at least $250 million in Idaho data centers within five years and creating 30+ new, full-time jobs. The exemption also mandates water conservation practices for data centers (e.g., recycling cooling water, using reclaimed water) and requires businesses to notify local water providers about anticipated water needs. If businesses fail to meet investment or job targets within the specified timeframes, they must pay retroactive sales or use taxes. The changes apply only to new data center projects meeting these criteria, not existing tax exemptions.
This Idaho bill (H 740) revises how investment earnings from state land grant endowment funds are managed and distributed to support public schools. It requires annual distribution of excess earnings reserve funds to school district income funds or permanent endowments, with public school funding specifically tied to per-pupil attendance (using average daily attendance data). The bill also clarifies that these funds can be used for administrative costs related to managing endowment assets. It directly affects Idaho's public school districts by changing the mechanism for distributing education-related investment earnings. The changes take effect July 1, 2026.
Idaho's H 730 strengthens SNAP program integrity by requiring the Department of Health and Welfare to verify household eligibility using multiple data sources. It mandates monthly reviews of vital records, corrections data, and federal databases (like death records, incarceration status, and tax filings), and quarterly checks of employment and tax information. The bill also requires the department to disenroll households with lottery winnings exceeding $3,000 or asset limits for elderly/disabled households, and to publish annual reports on fraud investigations and improper payments. Additionally, it prohibits Idaho from applying income or asset standards higher than federal limits without federal approval. This directly affects SNAP recipients whose circumstances (like income changes, incarceration, or lottery winnings) trigger verification reviews.
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.
