All Roll Calls
Yes: 103 • No: 0
IdahoH 06422026 regular legislative sessionHouseWALLET
PUBLIC EMPLOYEE RETIREMENT SYSTEM – Amends and repeals existing law to establish public safety officer catastrophic injury or death in the line of duty benefits.
Sponsored By: COMMERCE AND HUMAN RESOURCES COMMITTEE
Signed by Governor
PUBLIC EMPLOYEE RETIREMENT SYSTEM
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 3 benefits, 1 costs, 1 mixed.
New catastrophic duty benefits for officers
The law creates catastrophic line-of-duty benefits for public safety officers. A covered officer gets a one-time $500,000 payment and at least $75,000 each year. The retirement board adjusts the yearly amount every four years. Deaths that meet federal public safety officer death rules count as covered. The retirement board decides who qualifies.
Stronger benefits for surviving families
If a covered injury causes death and no spouse survives, the $500,000 payment goes to the officer’s dependent children under 21, split equally under Idaho law. If an officer dies while already getting the catastrophic yearly benefit, a spouse married at the time of the injury keeps that benefit for life. Families who qualified for the old death benefit between July 1, 2021 and the law’s effective date receive extra money to match the new benefit level.
Funding rules for officer benefits
Public safety officers fund these benefits through pension contributions the retirement board sets, based on a study every four years. When a covered injury results in death, employers pay the first $100,000 as a separate contribution. This changes take-home pay for officers and sets a clear employer share in death cases.
No Idaho income tax on benefits
These catastrophic injury and death benefits are not taxed by Idaho. Officers, surviving spouses, and eligible children do not include them in Idaho income.
12-month application and exam rules
You must apply to the retirement board within 12 months of the incident. The board can require medical exams before payments start and later. If you refuse an exam the board orders, you are treated as ineligible and will not get benefits.
Sponsors & Cosponsors
Sponsor
COMMERCE AND HUMAN RESOURCES COMMITTEE
Affiliation unavailable
Cosponsors
James Holtzclaw
Republican • House
Todd M. Lakey
Republican • Senate
Roll Call Votes
Senate vote • 3/16/2026
Senate Floor Vote
Yes: 35 • No: 0
House vote • 2/24/2026
House Floor Vote
Yes: 68 • No: 0
Actions Timeline
Reported Signed by Governor on March 24, 2026 Session Law Chapter 118 Effective: 03/24/2026
3/24/2026Delivered to Governor at 4:22 p.m. on March 18, 2026
3/19/2026Returned Signed by the President; Ordered Transmitted to Governor
3/18/2026SenateSigned by President; returned to House
3/18/2026SenateReceived from the House enrolled/signed by Speaker
3/18/2026SenateReported Enrolled; Signed by Speaker; Transmitted to Senate
3/17/2026HouseReturned from Senate Passed; to JRA for Enrolling
3/17/2026HouseRead third time in full – PASSED - 35-0-0
3/16/2026SenateRead second time; filed for Third Reading
3/9/2026SenateReported out of Committee with Do Pass Recommendation; Filed for second reading
3/6/2026SenateIntroduced, read first time; referred to: Commerce & Human Resources
2/25/2026SenateReceived from the House passed; filed for first reading
2/25/2026SenateRead Third Time in Full – PASSED - 68-0-2
2/24/2026HouseRead second time; Filed for Third Reading
2/23/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
2/20/2026HouseReported Printed and Referred to Commerce & Human Resources
2/13/2026HouseIntroduced, read first time, referred to JRA for Printing
2/12/2026House
Bill Text
Bill Text
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