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 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 The legislation repeals outdated death benefit provisions and defines "catastrophic injury" through specific medical criteria.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.
This bill establishes the Public School Digital Content and Curriculum Fund in Idaho's state treasury, administered by the Idaho Department of Education. It provides state funding for public school districts (including specialized programs like the Idaho Bureau of Educational Services for the Deaf and Blind) to purchase digital content, curriculum, and academic text support systems that directly improve student achievement in areas like reading, math, career readiness, and college preparation. School districts must demonstrate how requested funds (capped at $50,000 per request) will help meet measurable student performance targets outlined in their continuous improvement plans, with funding distributed first-come, first-served based on needs-based criteria. The bill also specifies that funds are continuously appropriated and interest earned must be returned to the fund.
Idaho's H 731 allows the state to join the federal tax credit scholarship program, enabling Idaho families to use state tax credits for private school scholarships. The bill requires the Idaho Department of Education to annually publish a list of qualified scholarship groups, certify the state's authority to participate, and accept submissions from those groups year-round. It ensures Idaho meets federal requirements to participate starting in tax year 2027, with the law taking effect July 1, 2026. The bill directly affects Idaho's education department and scholarship organizations operating within the state.
Idaho's S 1331 reduces state funding for education programs in fiscal year 2026 by $22.3 million from the Public School Income Fund and transfers money to the General Fund. It directly affects public schools (teachers and student support), Idaho's universities (including Boise State, Idaho State, and the University of Idaho), community colleges, and education programs like medical residencies and career technical education. Key mechanisms include cutting specific budget line items (e.g., $5.4 million for Boise State University, $1.8 million for student administrators), reducing authorized staff positions, and reallocating funds. The bill declares an emergency to expedite these fiscal adjustments.
H 511 revises the surcharge for improved forest parcels on private land in Idaho, capping it at $100 per parcel (previously ranging up to $100). It directly affects private forest landowners who maintain improved parcels, requiring them to pay this annual surcharge to fund wildfire preparedness. The bill also updates assessment rules for forest landowners (65¢ per acre for over 26 acres, minimum $25 for 25 acres or less) and establishes a wildfire equipment replacement fund. The changes take effect July 1, 2026, following its passage by the Idaho House (46-22) on February 4, 2026.
Idaho's H 583 restricts local governments from banning short-term rentals or imposing most specific regulations on them, such as owner occupation requirements, professional management mandates, or rental day limits. It allows only basic safety measures (like smoke alarms and fire extinguishers) and requires counties/cities to treat short-term rentals equally with standard residential properties under zoning and building codes. The bill also prohibits local taxes on rental marketplaces (like Airbnb), instead requiring these platforms to collect and remit state and local lodging taxes to the state tax commission for distribution to local governments. This directly affects short-term rental owners, property managers, and online platforms operating in Idaho.
H 594 revises Idaho's property tax rules to ensure late fees and interest on overdue payments are distributed proportionally to local taxing districts (like cities, schools, and road districts). It requires county tax collectors to remit all late charges and interest to county auditors, who must then allocate these funds in the same ratio as each district's share of regular property tax revenue. The bill takes effect July 1, 2026, and applies to all property tax collections handled by county tax collectors and auditors.
