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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1275
BY
COMMERCE
AND
HUMAN
RESOURCES
COMMITTEE
AN
ACT
1
RELATING
TO
THE
PUBLIC
EMPLOYEE
RETIREMENT
SYSTEM;
PROVIDING
LEGISLATIVE
2
INTENT;
REPEALING
SECTION
33
-
2144,
IDAHO
CODE,
RELATING
TO
DISBURSE
-
3
MENT
TO
THE
PUBLIC
EMPLOYEE
RETIREMENT
FUND;
REPEALING
SECTION
59
-
1324,
4
IDAHO
CODE,
RELATING
TO
THE
TRANSFER
OF
MONEYS
FROM
THE
STATE
COMMUNITY
5
COLLEGE
ACCOUNT;
REPEALING
SECTION
59
-
1381,
IDAHO
CODE,
RELATING
TO
6
THE
MERGER
OF
CITY
SYSTEMS
INTO
A
STATE
EMPLOYEE
SYSTEM;
REPEALING
SEC
-
7
TION
59
-
1382,
IDAHO
CODE,
RELATING
TO
CITY
ORDINANCE
ELECTING
MERGER
8
AND
CONTRACTING
WITH
THE
BOARD;
REPEALING
SECTION
59
-
1383,
IDAHO
CODE,
9
RELATING
TO
THE
TRANSFER
OF
ASSETS,
LIABILITIES,
DUTIES,
AND
RIGHTS
10
TO
THE
STATE
EMPLOYEE
SYSTEM;
REPEALING
SECTION
59
-
1384,
IDAHO
CODE,
1
1
RELATING
TO
BENEFITS
NOT
REDUCED;
REPEALING
SECTION
59
-
1385,
IDAHO
12
CODE,
RELATING
TO
CONTRIBUTIONS
BY
AN
EMPLOYER,
ADJUSTMENTS
TO
EQUALIZE
13
BENEFITS
PAYABLE
AND
ASSETS
TRANSFERRED,
AND
CORPORATE
TAX
BY
THE
CITY
14
TO
PAY
CONTRIBUTIONS;
REPEALING
SECTION
59
-
1396,
IDAHO
CODE,
RELATING
15
TO
THE
LIMIT
ON
SEPARATION
BENEFIT;
REPEALING
SECTION
59
-
1397,
IDAHO
16
CODE,
RELATING
TO
BENEFITS
PAYABLE;
REPEALING
SECTION
59
-
1399,
IDAHO
17
CODE,
RELATING
TO
THE
COOPERATION
OF
THE
STATE
INSURANCE
FUND;
AMEND
-
18
ING
SECTION
33
-
2101A,
IDAHO
CODE,
TO
REMOVE
CODE
REFERENCES;
AMENDING
19
SECTION
59
-
1316,
IDAHO
CODE,
TO
REMOVE
A
CODE
REFERENCE;
AMENDING
SEC
-
20
TION
59
-
1391,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
CODE
REFERENCE;
AMENDING
21
SECTION
59
-
1394,
IDAHO
CODE,
TO
REVISE
PROVISIONS
REGARDING
CONTRIBU
-
22
TIONS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
23
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
24
SECTION
1.
IDAHO
CODE
CLEANUP
-
-
LEGISLATIVE
INTENT.
It
is
the
intent
25
of
the
Legislature
to
ensure
that
the
state
laws
provided
in
Idaho
Code
are
26
streamlined,
up
-
to
-
date,
and
essential
for
the
citizens
of
Idaho,
while
best
27
serving
the
public
health,
safety,
and
welfare.
In
accordance
with
the
Idaho
28
Code
Cleanup
Act,
following
comprehensive
review,
the
Legislature
has
iden
-
29
tified
the
provisions
of
this
act
as
obsolete,
outdated,
or
unnecessary.
30
SECTION
2.
That
Section
33
-
2144
,
Idaho
Code,
be,
and
the
same
is
hereby
31
repealed.
32
SECTION
3.
That
Section
59
-
1324
,
Idaho
Code,
be,
and
the
same
is
hereby
33
repealed.
34
SECTION
4.
That
Section
59
-
1381
,
Idaho
Code,
be,
and
the
same
is
hereby
35
repealed.
36
SECTION
5.
That
Section
59
-
1382
,
Idaho
Code,
be,
and
the
same
is
hereby
37
repealed.
38
2
SECTION
6.
That
Section
59
-
1383
,
Idaho
Code,
be,
and
the
same
is
hereby
1
repealed.
2
SECTION
7.
That
Section
59
-
1384
,
Idaho
Code,
be,
and
the
same
is
hereby
3
repealed.
4
SECTION
8.
That
Section
59
-
1385
,
Idaho
Code,
be,
and
the
same
is
hereby
5
repealed.
6
SECTION
9.
That
Section
59
-
1396
,
Idaho
Code,
be,
and
the
same
is
hereby
7
repealed.
8
SECTION
10.
That
Section
59
-
1397
,
Idaho
Code,
be,
and
the
same
is
hereby
9
repealed.
10
SECTION
11.
That
Section
59
-
1399
,
Idaho
Code,
be,
and
the
same
is
hereby
1
1
repealed.
12
SECTION
12.
That
Section
33
-
2101A,
Idaho
Code,
be,
and
the
same
is
13
hereby
amended
to
read
as
follows:
14
33
-
2101A.
JUNIOR
COLLEGE
SHALL
MEAN
COMMUNITY
COLLEGE.
Notwithstand
-
15
ing
any
other
provision
of
law,
in
sections
21
-
805,
21
-
806,
21
-
809,
23
-
404,
16
33
-
101,
33
-
107,
33
-
107B,
33
-
601,
33
-
1252,
33
-
2101,
33
-
2102,
33
-
2103,
17
33
-
2104,
33
-
2105,
33
-
2106,
33
-
2107,
33
-
2107A,
33
-
2107B,
33
-
2107C,
33
-
2108,
18
33
-
2109A,
33
-
2110,
33
-
2110A,
33
-
2110B,
33
-
2111,
33
-
2112,
33
-
2113,
33
-
2114,
19
33
-
2115,
33
-
2116,
33
-
2117,
33
-
2118,
33
-
2119,
33
-
2121,
33
-
2122,
33
-
2123,
20
33
-
2124,
33
-
2125,
33
-
2126,
33
-
2130,
33
-
2135,
33
-
2137,
33
-
2138,
33
-
2139,
21
33
-
2141,
33
-
2142,
33
-
2143,
33
-
2144,
33
-
2211,
33
-
3716,
33
-
4001,
33
-
4003,
22
33
-
4004,
33
-
4006,
33
-
4201,
46
-
314,
50
-
1721,
57
-
1105A,
59
-
1324,
67
-
2320,
23
67
-
2322
and
67
-
5332,
Idaho
Code,
the
term
"junior
college"
shall
mean
and
24
shall
be
denoted
as
"community
college."
25
SECTION
13.
That
Section
59
-
1316,
Idaho
Code,
be,
and
the
same
is
hereby
26
amended
to
read
as
follows:
27
59
-
1316.
MEMBER'S
RETIREMENT
RECORDS
CONFIDENTIAL
-
-
PENALTY
FOR
DI
-
28
VULGING
INFORMATION.
(1)
Each
member
shall
furnish
the
board
with
such
in
-
29
formation
as
the
board
shall
deem
necessary
for
the
proper
operation
of
the
30
system.
As
provided
in
section
74
-
106,
Idaho
Code,
information
contained
in
31
the
retirement
system
mortgage
portfolio
loan
documents
and
in
each
member's
32
retirement
system
records
is
confidential
and
may
not
be
divulged
except
as
33
ordered
by
a
court
or
except
as
may
be
required
by
the
employer
member
or
by
34
the
retirement
board
and
its
staff
in
order
to
carry
into
effect
the
purposes
35
of
this
chapter.
36
(2)
A
member
may
by
his
written
authorization
release
specific
infor
-
37
mation
from
his
own
retirement
system
records
to
a
stated
designee.
If
the
38
member
is
deceased,
the
member's
contingent
annuitant
or
beneficiary
may
by
39
written
authorization
release
specific
information
from
the
member's
re
-
40
tirement
system
records
to
a
stated
designee.
41
3
(3)
The
retirement
system
may
disclose
the
identity
of
a
deceased
mem
-
1
ber's
beneficiary
to
the
member's
spouse,
children,
and
the
court
-
appointed
2
administrator
of
the
member's
estate.
3
(4)
Should
a
court
order
direct
distribution
or
partial
distribution
of
4
a
member's
benefit
as
defined
in
either
chapter
13,
title
59,
Idaho
Code,
or
5
chapter
14,
title
72,
Idaho
Code,
to
the
member's
spouse
or
former
spouse,
6
the
system
may
release
to
the
spouse,
former
spouse,
or
the
court
issuing
the
7
order
information
pertaining
to
the
division
or
segregation
of
the
member's
8
accounts
or
benefit.
This
information
includes
account
balances,
service
9
accumulations,
and
related
information
and
histories,
but
does
not
include
10
current
addresses
and
phone
numbers.
The
system
may
release
the
same
in
-
1
1
formation
to
a
member's
current
spouse
at
any
time,
regardless
of
whether
a
12
court
has
ordered
a
distribution
or
division
of
the
member's
account.
13
(5)
No
board
member,
director,
deputy,
employee,
contractor,
or
any
14
person
formerly
employed
in
any
such
position
shall
knowingly
divulge
or
15
make
known
to
any
person
in
any
manner
any
member's
retirement
system
records
16
obtained
directly
or
indirectly
in
the
discharge
of
duties
except
as
pro
-
17
vided
by
statute,
court
order,
or
rules
of
the
retirement
system
promulgated
18
under
this
section
or
sections
50
-
1507,
50
-
1508,
50
-
1524,
59
-
1301,
59
-
1314,
19
59
-
1383,
59
-
1392,
72
-
1405,
Idaho
Code.
20
(6)
Any
board
member,
director,
deputy,
employee,
contractor,
or
any
21
person
formerly
employed
in
any
such
position
who
knowingly
violates
any
of
22
the
provisions
of
this
section
shall
be
guilty
of
a
felony
and,
upon
convic
-
23
tion,
shall
be
punished
by
a
fine
of
not
less
than
one
hundred
dollars
($100)
24
nor
more
than
five
thousand
dollars
($5,000)
or
by
imprisonment
for
not
more
25
than
five
(5)
years.
Upon
such
conviction,
such
person
shall
also
forfeit
26
his
office,
employment,
or
contract,
if
any,
and
shall
be
ineligible
to
hold
27
any
public
office
in
this
state
for
a
period
of
two
(2)
years.
Nothing
in
28
this
subsection
shall
limit
the
retirement
system's
ability
to
take
any
and
29
all
disciplinary
actions
authorized
pursuant
to
chapter
53,
title
67,
Idaho
30
Code.
31
SECTION
14.
That
Section
59
-
1391,
Idaho
Code,
be,
and
the
same
is
hereby
32
amended
to
read
as
follows:
33
59
-
1391.
DEFINITIONS.
As
used
in
sections
59
-
1391
through
and
includ
-
34
ing
59
-
1399
59
-
1398
,
Idaho
Code,
each
of
the
terms
defined
shall
have
the
35
meaning
given
in
this
section
or
in
section
59
-
1302,
Idaho
Code,
unless
a
36
different
meaning
is
clearly
required
by
the
context.
37
(a)
"Board"
means
the
retirement
board
of
the
employee
system.
38
(b)
"Firefighter
member"
means
a
person
or
beneficiary
who,
prior
to
39
October
1,
1980,
was
receiving
benefits
or
establishing
the
right
to
receive
40
benefits
from
the
firefighters'
retirement
fund.
41
(c)
"Firefighters'
retirement
fund"
means
the
retirement
system
cre
-
42
ated
by
and
existing
pursuant
to
chapter
14,
title
72,
Idaho
Code.
43
(d)
"Employee
system"
means
the
retirement
system
created
and
existing
44
pursuant
to
chapter
13,
title
59,
Idaho
Code.
45
(e)
"Employer"
means
a
city
or
fire
district
that
employs
paid
fire
-
46
fighters
who
are
participating
in
the
firefighters'
retirement
fund
on
Octo
-
47
ber
1,
1980.
48
4
(f)
"Paid
firefighter"
means
any
individual,
male
or
female,
excluding
1
office
secretaries
on
the
payroll
of
any
city
or
fire
district
in
the
state
2
of
Idaho
who
devotes
his
or
her
principal
time
of
employment
to
the
care,
op
-
3
eration,
maintenance
or
the
requirements
of
a
regularly
constituted
fire
de
-
4
partment
of
such
city
or
fire
district
in
the
state
of
Idaho.
5
SECTION
15.
That
Section
59
-
1394,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
59
-
1394.
EXCESS
COSTS
-
-
ADDITIONAL
CONTRIBUTIONS.
(1)
In
addition
8
to
the
employee
and
employer
contributions
required
by
chapter
14,
title
9
72,
Idaho
Code,
additional
contributions
shall
be
required
to
fund
the
pro
-
10
visions
of
section
59
-
1397,
Idaho
Code
this
section
.
These
costs
shall
be
1
1
borne
by
employers
and
by
the
state
of
Idaho
as
hereinafter
provided.
12
(a)
Fifty
percent
(50%)
of
the
gross
receipts
by
the
state
of
the
tax
on
13
fire
insurance
premiums,
as
provided
by
section
41
-
402,
Idaho
Code,
is
14
hereby
perpetually
appropriated
to
the
public
employee
retirement
ac
-
15
count
for
the
purpose
of
partially
funding
the
benefit
payment
require
-
16
ments
imposed
by
the
provisions
of
chapter
14,
title
72,
Idaho
Code.
17
(b)
The
board
shall
conduct
studies
from
time
to
time
of
the
benefits
18
prescribed
by
section
59
-
1397,
Idaho
Code,
to
determine
the
additional
19
contributions
required
to
fund
the
rights
conferred
by
chapter
14,
20
title
72,
Idaho
Code,
above
and
beyond
the
initial
contribution
from
21
the
fire
insurance
premium
tax
required
by
subsection
(1)
(a)
of
this
22
section.
If
such
studies
indicate
the
value
of
the
benefits
exceeds
23
the
required
contributions
otherwise
prescribed,
the
board
shall
es
-
24
tablish
an
additional
contribution
rate
necessary
to
bring
the
amounts
25
into
balance.
The
cost
of
such
additional
contribution
shall
be
borne
26
equally
by
the
employers
through
additional
contributions
and
the
state
27
of
Idaho
through
the
fire
insurance
premium
tax.
In
addition
to
appro
-
28
priation
of
the
fire
insurance
premium
tax
contained
in
subsection
(1)
29
(a)
of
this
section,
the
amount
of
the
gross
receipts
by
the
state
of
the
30
tax
on
fire
insurance
premiums,
as
provided
by
section
41
-
402,
Idaho
31
Code,
necessary
to
match
dollar
for
dollar
the
additional
contribution
32
required
of
employers
is
hereby
perpetually
appropriated
commencing
33
July
1,
1980
to
the
public
employee
retirement
account
for
the
purpose
34
of
subsection
(1)
(b)
of
this
section.
If
the
matching
funds
herein
35
provided
equal
one
hundred
percent
(100%)
of
the
gross
receipts
from
the
36
fire
insurance
premium
tax,
the
employers
shall
contribute
the
balance
37
of
the
monies
required
to
meet
the
required
contribution
rate.
The
38
additional
contribution
rate
from
the
employers
commencing
October
1,
39
1980
shall
be
ten
percent
(10%)
of
the
pay
period
salary
of
each
paid
40
firefighter
until
next
determined
by
the
board.
41
(2)
Nothing
herein
contained
shall
prevent
the
board
from
contracting
42
with
employers
to
provide
a
schedule
of
contributions
which
will
retire
any
43
excess
cost
over
a
given
period
of
time,
not
to
exceed
fifty
(50)
years.
In
44
the
event
that
such
agreements
are
reached,
the
amount
of
the
fire
insurance
45
premium
tax
necessary
to
match
additional
employer
contributions
is
contin
-
46
uously
appropriated
for
that
purpose.
47
5
SECTION
16.
An
emergency
existing
therefor,
which
emergency
is
hereby
1
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
2
July
1,
2026.
3