EMPLOYMENT SECURITY – Amends and adds to existing law to provide for the prevention and deterrence of unemployment insurance fraud.

Idaho's H 53 strengthens unemployment insurance fraud prevention by clarifying key terms and increasing penalties. It defines "knowingly" and "willfully" to make it easier to prove fraud, such as when employers intentionally misrepresent business transfers to lower contribution rates. The bill adds a new crime for "employment security identity theft" and imposes civil penalties: 10% of taxable wages for employers (up to $5,000 for others) for false claims or violations. These changes directly affect employers seeking to manipulate unemployment insurance rates and individuals filing fraudulent claims. The law, effective July 1, 2025, aims to deter fraud through clearer legal standards and stronger enforcement.