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, 0 costs, 2 mixed.

Bigger catastrophic benefits for Idaho officers

If you are a public safety officer with a qualifying sudden, violent duty injury, you get $500,000 once and at least $75,000 a year. The yearly amount is reviewed every four years. Nonfatal injuries must end your required certifications; mental injuries are excluded; the injury must be externally caused and not self‑inflicted or from intoxication. If you die from the injury, your spouse (married at the time of injury) gets your catastrophic benefit for life if you were receiving it when you died. If there is no spouse, dependent natural or adopted children under 21 split the $500,000 equally. This replaces a prior statute (Section 59‑1361A).

Officers fund benefits; employers pay $100K

Public safety officers fund these benefits through member contributions set by the retirement board. The board reviews costs with an actuarial study every four years. When an injury causes death, the employer pays the first $100,000 as an extra contribution, collected as the board directs.

Catch-up payments for recent deaths

If you were eligible for the public safety officer death benefit between July 1, 2021 and the law’s effective date, you get a one‑time catch‑up payment. The state pays the extra amount needed to match the new catastrophic benefit level.

No Idaho tax on these benefits

Catastrophic line‑of‑duty benefits are exempt from Idaho income tax. If you receive these payments, you do not include them in Idaho taxable income.

Qualify and keep catastrophic benefits

Apply to the retirement board within 12 months of the incident. The board decides eligibility, and refusing a board‑ordered medical exam makes you ineligible. You cannot stack this with other benefits under the same retirement chapter. If you take a non‑public‑safety job later, you can keep the benefit, stop contributing, and do not earn more service time.

Sponsors & Cosponsors

Sponsor

COMMERCE AND HUMAN RESOURCES COMMITTEE
Affiliation unavailable

Cosponsors

James Holtzclaw
Republican • House
Todd M. Lakey
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 103 • No: 0

House vote • 3/16/2026

House Floor Vote

Yes: 35 • No: 0

House vote • 2/24/2026