2026 Idaho Legislative Session Overview
Immigration
****S1441 Failed Re-introduced Rec 14th Order – This legislation requires local and county law enforcement agencies to apply for a memorandum of agreement with the U.S. Immigration and Customs Enforcement pursuant to section 287(g) of the Immigration and Nationality Act. Act
****S1442 Failed House St Affairs Committee- This legislation, titled the Idaho Refugee and Illegal Alien Accountability Act, establishes enhanced transparency, accountability, and reporting requirements related to refugee resettlement and immigration status within the State of Idaho.
****S1443 Failed Sen State Affairs Committee – This legislation establishes a process by which individuals in the custody of the Idaho Department of Correction (IDOC) who are subject to a federal immigration detainer and have received a final order of removal from a federal immigration authority may be released to federal immigration authorities prior to the expiration of their sentence where doing so is consistent with public safety and the terms of their sentence.
****S1247 Failed Passed Senate & House, House made amendments, Senate did not concur with amendments 3/27. This legislation creates the Idaho E-verify Act, requiring all public agencies, at state and local levels of government, to implement use of the federal e-verify program for the hiring of new employees. Private employers that do business with state and local government, if they have 150 or more employees and contracts valued at $100,000 or more, would also have to use the federal e-verify program for hiring of their new employees. Enforcement mechanisms are included to create incentives for compliance.
****H0700 Failed Passed House, Held in Senate State Affairs Committee: Idaho law making it a misdemeanor for employers, labor representatives, or employment agents to knowingly hire, continue employing, recruit individuals who are not lawfully present in the U.S. or authorized to work under federal law.
****H0704 Failed in Senate State Affairs Committee : This legislation adds to Idaho employment law to prohibit employment of illegal aliens and require employers to e-verify an employee’s legal employment status as a condition of employment.
Law S1260 This legislation provides clarity to certain provisions of the illegal entry statutes. It clarifies definitions and the application of federal immigration law and notes that the statute applies to those 18 years of age and older. Not strong enough.??? How enforced?
S1369 Law- This legislation is a simplification of the outdated statute which identifies the county in which a plaintiff may bring a cause of action, clarifying the outdated language. The restatement is simple with the only addition allowing a plaintiff to file a civil action in the county in which the action occurred. This will alleviate some expense of litigation by reducing travel costs for the plaintiff and potential witnesses, and it will allow local residents to be more involved in cases in their jurisdictions.
LAW H0602 The founders of our nation believed that the United States of America and its individual states should never be subservient to any foreign power, country or legal system and that no foreign power, country or legal system should be allowed to encroach upon our rights under the Constitution.
Medicaid/Freedom
Law H0528 The purpose of this legislation is to ensure patients in Idaho can provide their own or a directed donor’s blood for transfusions via a federally compliant blood establishment, protecting patient autonomy while allowing exceptions for safety, time, or emergencies. It shields providers from liability except in cases of gross negligence.
LAW H0863- This Bill is brought to increase transparency for taxpayers and support appropriation reductions for Medicaid rates paid to residential habilitation providers. Medicaid pays more than $176.5 million in General funds to help people with disabilities live independently with residential habilitation and other home and community-based services. The Governor Recommendation calls for the Legislature to pursue policy changes to support the Department of Health and Welfare in achieving budget reductions for Medicaid including an option to reduce rates for residential habilitation. .. the Legislature has needed information to effectuate its appropriation responsibilities, this bill requires the department to report to this body how those funds are used. Medicaid budget will reduce by 421.8 million in GF in FY 2027…, The department requires $1.7 million for an independent auditor to support enhanced transparency.
Law H0913 H&W to implement Medicaid work and community engagement requirements NLT Dec 31, 2026, as outlined in the Big Beautiful Bill Act- compliance with work requirements will be verified the three months preceding the individual ‘s enrollment redetermination.
Law H0028 requires Medicaid funded employment and contracting decisions be base solely on merit, professional qualifications, and clinical competency. It prohibits discriminatory hiring and specified DEI practices.
Law S1314 Legislative oversight eliminates the H&W Board of Health and Welfare. It also addresses duplication of duties by repealing regional behavioral health boards. Saving $410K
Taxes
Law H0511 This legislation revises Section 38-111, Idaho Code to increase the structure surcharge levied on improved private forest land parcels from a maximum of $40 to a maximum of $100. This is a dedicated fund to support wild land fire preparedness. The intent of the structure surcharge is to defray the cost of fire suppression on forest land caused by the existence of the improvements.
Law H0559 This proposed legislation is the annual tax conformity bill to update references to the Internal Revenue Code (IRC). The bill conforms the Idaho income tax code to changes made to the IRC that affect the 2025 tax year. It fully conforms Idaho to the tax changes in the One Big Beautiful Bill with two exceptions: 1. Bonus depreciation which Idaho has historically not conformed to. 2. R&E expenditures incurred from 2022-2024 already being amortized will continue to the end of their 5-year amortization schedule.
Law H0555 This legislation reduces unnecessary government complexity by consolidating Idaho’s solid waste regulatory framework under a single, clearly accountable authority. It removes regulatory responsibility from public health districts and assigns it to the Idaho Department of Environmental Quality.
Law H0843– This legislation provides that the full exemption amount shall apply as of January 1 of the tax year in which a complete application is submitted and approved and eliminates the requirement that the exemption be prorated.
Oversight
Law H0581 This bill authorizes the Idaho Legislature to review any court rules and sets up a process to identify any conflicts between a court rule and Idaho Code.
Law H0561 Revise and removes provisions regarding flags flown by a governmental entity, to provide a penalty and establish provisions regarding enforcement by the AG.
Law H0562aa Insurance non-renewal and cancelation notice requirement is extended from 30-45 days to a uniform 60 days.
County
Law H0620 This legislation establishes that a board of county commissioners is deemed to have “special expertise” in all subject matters they are statutorily responsible for when acting as a cooperating agency in federal land planning. This includes matters affecting the health, safety, welfare, custom, culture, and socio-economic viability of the county. Additionally, this bill authorizes county commissioners to coordinate their officially adopted comprehensive plans with federal agencies as provided under federal laws such as the Federal Land Policy and Management Act of 1976 (FLPMA) and the National Environmental Policy Act (NEPA). This ensures that local governments have a formal voice in federal land management decisions that directly impact their communities.
Financial
Law H0637 This legislation declares gold and silver coin shall be legal tender in the State of Idaho. No person or entity may compel another person or entity to tender or accept gold or silver coin unless agreed upon both parties.
State Presumption
Law H0650 This bill would create a new Idaho law declaring a strong presumption that the state government has jurisdiction over matters occurring within Idaho unless the U.S. Constitution clearly and specifically grants authority to the federal government. Areas in which the state has primary and inherent police power jurisdiction shall include but are not limited to: (a) Public health and safety; (b) Education; (c) Water and natural resources, excluding federal reserve water rights; (d) Agriculture; (e) Energy; (f) Land use and zoning; and (g) Local economic regulation.
LAW H0602 The founders of our nation believed that the United States of America and its individual states should never be subservient to any foreign power, country or legal system and that no foreign power, country or legal system should be allowed to encroach upon our rights under the Constitution.
Law S1430 Provides for a civil penalty and permanent injunction for any Idaho county, city, agency, board or other political subdivision of the state willfully and knowingly violating state statutes regarding firearms, ammunition, or components. Provides for Attorney General thirty (30) day notification to the offending entity to cure the violation before court proceedings may proceed.
Election Integrity
Law H0698 Election: This legislation amends Section 18-310, Idaho Code Dealing with voting. This legislation revises a provision regarding voting by a person convicted of felonies in other States including treason and declaring an emergency and providing an effective date.
Law H0532 The legislation promotes consistent identity validation requirements. This legislation combines multiple DMV identity requirements (for driver’s licenses, registration, and titling) into one statute. DMV records have become more uniform across vehicle and drier’s services, more offices offering both services, identity validation requirements should be uniform to simplify application processes. Rep Brandon Mitchell
Law H0697 Election: This legislation relates to elections. Repealing Section 18-2306, Idaho Code, relating to illegal voting, Interference with an election, and tampering with voting machines or vote tally systems. Makes it a felony to do so. Amending Chapter 23 Title 18 Idaho Code by adding a new section 18-2306, Idaho Code, to provide for the crime of illegal voting and making it a felony; Amending Chapter 23, Title 18 by the addition of a new section 18 -2306A, Idaho Code, to provide for the crime of interference with an election; Amending Chapter 23-2306B, Idaho Code, to provide for the crime of tampering with voting machines or vote tally systems, making it a felony.
Law H0872 When the general election ballot contains a constitutional amendment or another issue, current law requires that a page break occur between the ballot and the issue, or that the issue be printed on a separate page from the rest of the ballot. This removes that requirment
Law H0736 Revises ballot rotation requirements by applying current candidate name rotation to federal , state, county and local offices in political entities with more than 25,000 registered voters. It removes the separate voter threshold for other offices and provides a single standard administered by the secretary of state.
Law H0873 Election procedures; establishes uniform dates and deadlines for county clerks ahead of elections. Cleans 3 sections- soil and water conservation districts, sparsely populated precincts and canvassing timelines.
Law S1322 Adds safeguards to the voter affidavit process, including additional information required from the voter and prior verification by poll workers and the county before issuing a ballot to the voter.
Public Safety & Eligibility
Law S 1269 This legislation updates Idaho’s cloud seeding statutes by placing clear definitions, authorization, and reporting mechanisms into law to improve transparency and accountability. It provides for public meetings and reporting on cloud seeding operations, environmental considerations, and program effectiveness under an existing program.
Law H0803 This legislation amends parts of Title 19, Chapter 27, Idaho Code to extend legal protections from discovery or disclosure of certain persons and entities to carry out the death penalty by lethal injection to certain persons and entities to carry out the death penalty by firing squad. Death penalty by firing squad will become the primary method of execution beginning July 1, 2026.
Law S1236 Repeals Chapter 60, Title 67 of Idaho Code relating to the Idaho Women’s commission.
Law H0518 Human Trafficking AG authority
Law H0730 This legislation would require the Idaho Department of Health and Welfare to enter into a data matching agreement Integrity measures and verification. Cross checks with records relating to vital health statistics, out-of-state electronic benefit transfer (EBT) transactions, incarceration status, and federal sources of earned income, supplemental security income information, beneficiary records, earnings information, and pension information; verify citizenship status; prohibit the state from using asset and income limits in excess of the federal standard.
LAW H0667 This legislation will protect the State of Idaho from issuing commercial drivers licenses to individuals coming from foreign countries or other states with learner’s permits. The learner’s permits will not be honored. Idaho’s CDL’s will be issued to those who finish the entire process in Idaho
Law H0615 Disturbing the Peace- This legislation clarifies Idaho Code 18-6409 that disturbing the peace includes persons who maliciously and willfully disturb any assemblage of people gathered for religious worship. Disturbing the Peace is classified as a misdemeanor.
Law S1296 In light of increasing animus and threats against religious worship around the country, this legislation recognizes a specific criminal trespass offense for entering or remaining on the premises of a church or house of worship while the individual’s presence is clearly not permitted. To be convicted, an individual must also be proven to possess the specific intent to intimidate, harass, or disrupt a religious service or assemblage.
Law S1232 Ensures criminals do not profit from the publicity of their crimes and allows victims to recover damages.
Education
Law H0846 Amends existing law to revise provisions regarding student enrollment counts.
Law S1285a Ensures home school high school diploma is legally recognized as the equivalent of a standard high school diploma or GED for the purpose of obtaining various professional and occupational licenses in Idaho.
Law S1339 Replaces the existing Continuous Improvement Plans (CPI) requirements with Strategic Performance Plans. The focus is on student results- stronger, clearer requirements. Creates a clear accountability and support framework, and the State Board of Education will adopt a matrix for evaluating progress.
Law S1335 Requires individuals who utilize state appropriated funds for purposes of attending a veterinary school to return to work in Idaho for a period of four years and devote 33% of their annual working time or six hundred hours, to agriculture animals for those four years.
Parental Rights
Law H0860- Neither the state of Idaho, nor any political subdivision thereof, may violate a parents fundamental and established rights protected by this act, and any restriction of or interference with such rights shall not be upheld.. This does not include “emergency services” needed if the child is sick or injured. Parents who have legal custody of any minor child, have the fundamental right and duty to make decisions concerning the furnishing of health care services to the minor child. No individual, health care provider or governmental entity shall not furnish a healthcare service or solicit to furnish a health care service to a minor without obtaining informed consent of the minor child’s parent.
Law H0516 Amends existing law to revise provisions regarding prohibiting instruction on sexual orientation and gender identity for students in kindergarten through grade 12.
Law H0541 Extends the definition of “child” to include minors that are 16 or 17 years of age.
Law H0542 Protects from Harms from addictive social media.
Law H0795 Prohibits public schools and libraries from making available to minors any material containing erotic depictions of nudity, depictions of sexual conduct, or explicit description of sexual conduct.
Law H0822 Expands upon those protections and reinforces the fundamental right of parents and guardians to oversee the medical and social upbringing of their children. The bill prohibits “covered entities” including health care providers, educational institutions and childcare providers from facilitating a minor’s medical sex transition or social transition without informing and obtaining the informed consent of the child’s parent or guardian.
Property Rights & Housing
Law H0749 It is the intent of the legislature to honor and uphold the rights of private landowners. This means that to the extent possible, the government is not to create a heavy burden on a landowner and their ability to manage their property. This was a central theme when penning the Declaration of Independence. Recognizing that there are times when municipalities do find it necessary to annex property, the municipalities are being asked to use the lightest touch possible. This legislation requires the municipalities to incur the costs if the city created the costs. Other options include allowing landowners to replace a septic system.
Law H0707 This legislation clarifies Idaho subdivision law and creates a new administrative pathway for limited land divisions to facilitate separate ownership or financing of property containing an existing or approved accessory dwelling unit or similar secondary structure. The bill states legislative intent to allow homeowners, builders, and lenders to divide lots for mortgage or financing purposes without triggering a full subdivision platting process.
Law H0585 Establishes minimum timeliness and accountability standards for electrical, plumbing, and mechanical inspections conducted by the state or local governments. The bill authorizes permit holders to obtain a qualified third-party inspection and receive a refund of inspection fees when a requested inspection is not completed within forty-eight (48) business hours. The bill also requires a partial refund of inspection fees when an inspection fails and the inspecting authority does not provide the reason for failure within three (3) business days.
Law S1354 Accessory Dwelling Units (ADU) This legislation ensures that homeowners may construct accessory dwelling units (ADUs) and prevents cities from banning or unreasonably restricting them. It amends Idaho’s Local Land Use Planning Act by treating ADUs as a residential use allowed by-right if certain conditions are met, with clear, objective standards for approval. Family members for the purpose of housing, business or agricultural needs.
Law S1241 The purpose of this legislation is to add a new section to Chapter 35, Title 25, Idaho code, to clarify and protect the lawful use of working animals in commerce and service. The bill affirms the right to utilize working animals for mutual benefit and welfare and prohibits state or local governments from enacting or enforcing ordinance, regulations, or rules that are more restrictive than state law or that effectively prohibit the lawful use of working animals or working animal enterprises.
Law 1296 Recognizes a specific criminal trespass offense for entering or remaining on the premises of a church or house of worship which the individual’s presence is clearly not permitted- intent to intimidate, harass or disrupt a religious service or assembly.
Law S1306 Landowners may petition to be excluded from an irrigation district. Such petitions are reviewed by the board of directors, which will determine whether to grant the exclusion request. This amendment provides clear timelines for an irrigation district’s review and response to petitions for exclusion.
Law S1326 Protection from Warrantless Search – codifies historic 4th Amendment protections against government employee entry into privately owned lands except under certain circumstances. Provides definition for Government, private land not open to public, search warrant; provides for civil penalty; The legislation does not increase or decrease the protections related to a place of habitation, or the associated cartilage.
Law Trailer S1391 Trailer Bill to S1326a.This legislation restores the ability for a publicly employed land surveyor to enter private land for surveying activities. It also restores the requirement to provide a notice of survey to the property owner or occupant.
Law H-765 Taxing Districts– Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.
Law H0766 This legislation addresses a current problem for Idaho Fire and Ambulance Service Districts. This problem occurs when these special districts, with elected Board members, decide to adopt a development impact fee ordinance. This legislation adds these districts to the list of other entities empowered to do so (cities, counties, single county-wide highway districts)
Law H0792 Two yard sales per year but also allows an unlimited number of yard sales provided that the total sales per year is less than the $5000 limit established under the small sellers law.
Law H0800 it allows manufactured duplexes to be treated as multifamily homes in zoning ordinances. Second, it allows single section manufactured homes that are at least 400 square feet to be placed on lots zoned for single family homes and multi-sectional manufactured homes that are at least 800 square feet to be placed on lots zoned for multifamily homes.
Law H0826 This legislation transfers regulatory duties from the Honey Commission to the Idaho Department of Agriculture. This is more uniformly aligned with duties between other agricultural commissions and the Department. It also cleans up some outdated or unnecessary code language.
Law H0939 This legislation regulates the use of thermal imaging, night vision, transmitting trail cameras, and drones for hunting between August 30 and December 31. It provides certain exemptions, including for predators and for agricultural purposes.
Law H959 (Replaced H0842 -it failed ) the limitations HB 389 (2021) places on the growth of property taxes for fire protection districts and ambulance service districts. These constraints have prevented these districts in a small number of fast-growing areas from being able to keep up with the public safety service demands of their growing populations. Specifically, this legislation: 1. Increases the cap on overall property tax growth fire protection districts and ambulance service districts from 8% to 15%, if enough new construction and annexed territory has been added to cover the cost of these extra property taxes. 2. Provides that new construction and annexations are added to property tax budgets of fire protection districts and ambulance service districts based on the prior year’s levy rate, rather than the estimated current year levy rate. 3. Prohibits the accumulation of additional future foregone property tax balances in fire protection and ambulance service districts. Foregone property tax balances from prior to 2026 may continue to be retained and used in the future, under statutory limitations. 4. Provides a new voter initiative process for fire protection districts and ambulance service districts that would allow voters to increase or reduce property tax budgets, using the same threshold for passage that the law currently provides for voters to increase property taxes beyond statutory limits (two-thirds vote)
ADOPTED HCR032 This concurrent resolution states the findings of the Idaho Legislature and affirms Idaho’s commitment to advancing state energy sovereignty, protecting ratepayers, and ensuring long-term grid reliability through secure, dispatchable in-state base load energy generation. It establishes that major transmission infrastructure projects materially affecting Idaho customers must demonstrate a clear and durable net benefit to Idaho ratepayers before
Adopted HJM009 The Idaho Legislature calls on the United States Congress to reaffirm the Federal Land Policy and Management Act (FLPMA) as the primary authority governing federal land management and land exchanges. A recent legal decision originating in Idaho threatens the predictability and stability of FLPMA’s long-established framework, which is essential to effective land management in Idaho and throughout the West. This memorial calls on Congress to act expeditiously to reaffirm that FLPMA as the primary authority to manage federal public lands and prevent disruption to existing and future land exchanges.
Law S1283 Reduces government regulation concerning the sale of homemade food and non-alcoholic drink products direct to consumers within the state of Idaho. It also reduces regulation by expanding the state custom eat exemption to be any portion size other than wholes, halves, or quarters. Applies to small scale individuals and businesses and not lager scale commercial food manufacturing and those involved in interstate commerce. Provides reasonable basic requirements and consumer disclosures to ensure safety while promoting transparency, consumer choice and access to locally produced food.
Agriculture & Food Freedom
Law H0678 Allows wolf trappers to inspect traps remotely using transmitting cameras every 72 hours.
Law S1283 Reduces regulation on homemade food and non-alcoholic drink sales directly to consumers within Idaho.
Law S1270 Requires labeling standards for alternative protein products sold in Idaho.
Adopted Resolutions & Memorials
HCR032 Affirms Idaho’s commitment to energy sovereignty, grid reliability, and protection of ratepayers.
HJM009 Urges Congress to reaffirm the Federal Land Policy and Management Act (FLPMA) as the primary authority governing federal land management.
S1355 Would have allowed certain family land divisions exempt from subdivision requirements.
H0962 Would have established a return-on-investment analysis process for the Idaho Launch Program.
H0961 Would have eliminated property taxes on primary residences.
H0842 Addressed limitations on local government property tax growth in fast-growing communities.
H0519 Would have fully aligned Idaho tax law with recent federal tax changes.
S1445 Would have authorized local governments to address rat infestations in parts of Idaho.