All Roll Calls
Yes: 89 • No: 10
IdahoH 06452026 regular legislative sessionHouseWALLET
PORTABLE BENEFIT PLAN ACT – Adds to existing law to establish the Portable Benefit Plan Act.
Sponsored By: BUSINESS COMMITTEE
Signed by Governor
PORTABLE BENEFIT PLAN ACT
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Tax break on gig benefit contributions
Beginning July 1, 2026, money a hiring party puts into your portable benefit account is not taxed to you. You exclude 100% of those contributions from your taxable income for the year. Your tax savings are about the contribution amount times your tax rate.
Business deduction for contractor benefits
Beginning July 1, 2026, if your business pays into a contractor’s portable benefit account, you can deduct 100% of it that tax year. This lowers your taxable income by the full amount. Your tax savings equal the contribution times your tax rate.
New ways to fund gig benefits
Beginning July 1, 2026, gig workers can use portable benefit accounts they own. Any person or company can put money in. A hiring party can also pay in from its own funds. You can opt in to withhold part of your pay with a clear written agreement in your contract or invoice, and you can opt out at any time. Money can support health, disability, income replacement, life, retirement, or unemployment coverage.
Benefit contributions don't prove employee status
Beginning July 1, 2026, a hiring party’s payments into a portable benefit account cannot be used as proof that a worker is an employee. Agencies and courts must not treat those contributions as evidence of employee status. This helps businesses limit classification risk and may narrow a tool workers use to claim employee protections.
Sponsors & Cosponsors
Sponsor
BUSINESS COMMITTEE
Affiliation unavailable
Cosponsors
Lori Den Hartog
Republican • Senate
Jason A. Monks
Republican • House
Roll Call Votes
House vote • 3/17/2026
House Floor Vote
Yes: 25 • No: 7
House vote • 2/26/2026
House Floor Vote
Yes: 64 • No: 3
Actions Timeline
Reported Signed by Governor on March 23, 2026 Session Law Chapter 106 Effective: 07/01/2026
3/24/2026Returned Signed by the President; Ordered Transmitted to Governor
3/19/2026HouseReported Enrolled; Signed by Speaker; Transmitted to Senate
3/18/2026HouseRead third time in full – PASSED - 25-7-3
3/17/2026HouseRetained on calendar
3/16/2026HouseRead second time; filed for Third Reading
3/11/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
3/10/2026HouseReceived from the House passed; filed for first reading
2/27/2026SenateRead Third Time in Full – PASSED - 64-3-3
2/26/2026HouseRead second time; Filed for Third Reading
2/25/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
2/24/2026HouseReported Printed and Referred to Business
2/13/2026HouseIntroduced, read first time, referred to JRA for Printing
2/12/2026House
Bill Text
Bill Text
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