IdahoH 09312026 regular legislative sessionHouseWALLET

PORTABLE BENEFIT PLAN ACT – Amends language added by House Bill 645 regarding the Portable Benefit Plan Act.

Sponsored By: WAYS AND MEANS COMMITTEE

Signed by Governor

PORTABLE BENEFIT PLAN ACT

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Portable benefits for independent contractors

Beginning July 1, 2026, you are an independent contractor if your client controls only the result, not how you work. The law defines a portable benefit account that you own to pay for benefits. You choose a third-party provider, and the plan is assigned to you or another beneficiary, not your client. Plans can include disability, health, income replacement, life, retirement, and unemployment insurance.

Who can run portable benefit accounts

Banks, investment firms, and tech providers can administer portable benefit accounts. Other administrators can be approved by the Idaho Department of Insurance. A bank includes state or national banks, credit unions, out-of-state banks, and certain banks in U.S. territories if FDIC insured. A hiring party is anyone who contracts with an independent contractor. These rules take effect July 1, 2026.

Sponsors & Cosponsors

Sponsor

  • WAYS AND MEANS COMMITTEE

    Affiliation unavailable

Cosponsors

  • Lori Den Hartog

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 34 • No: 0

House vote 3/30/2026

House Floor Vote

Yes: 34 • No: 0

Actions Timeline

  1. Reported Signed by Governor on April 2, 2026 Session Law Chapter 274 Effective: 07/01/2026

    4/2/2026
  2. Returned Signed by the President; Ordered Transmitted to Governor

    4/1/2026House
  3. Returned from Senate Passed; to JRA for Enrolling

    3/31/2026House
  4. Read third time in full – PASSED - 34-0-1

    3/30/2026House
  5. Read second time; filed for Third Reading

    3/25/2026House
  6. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    3/24/2026House
  7. Received from the House passed; filed for first reading

    3/20/2026Senate
  8. Read second time; Filed for Third Reading

    3/19/2026House
  9. Introduced, read first time, referred to JRA for Printing

    3/18/2026House

Bill Text

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