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IdahoS 12752026 regular legislative sessionSenate

PERSI – Amends and repeals existing law to remove obsolete language.

Sponsored By: COMMERCE AND HUMAN RESOURCES COMMITTEE

Signed by Governor

PERSI

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Bill Overview

Analyzed Economic Effects

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

Employers must fund firefighter pensions

Beginning July 1, 2026, employers of paid firefighters must pay 10% of each firefighter’s pay-period salary into retirement. The retirement board studies costs and can set an extra contribution rate when benefits cost more than current funding. The State matches that extra rate using fire insurance premium tax money, dollar for dollar. If the match uses all of the tax receipts, employers must cover any remaining amount. Employers can sign agreements to pay the extra cost over time, for up to 50 years.

Half of fire insurance tax to firefighter pensions

Beginning July 1, 2026, 50% of Idaho’s fire insurance premium tax goes to the public employee retirement account. This money helps pay firefighter retirement benefits. The funding is ongoing and does not list yearly dollar amounts.

Sponsors & Cosponsors

Sponsor

  • COMMERCE AND HUMAN RESOURCES COMMITTEE

    Affiliation unavailable

Cosponsors

  • Jeff Ehlers

    Republican • House

  • Todd M. Lakey

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 103 • No: 0

House vote • 3/12/2026

House Floor Vote

Yes: 68 • No: 0

Senate vote • 3/3/2026

Senate Floor Vote

Yes: 35 • No: 0

Actions Timeline

  1. Signed by Governor on 03/17/26 Session Law Chapter 36 Effective: 07/01/2026

    3/18/2026

  2. Reported delivered to Governor at 4:10 p.m. on 03/16/26

    3/17/2026

  3. Reported signed by the Speaker & ordered delivered to Governor

    3/16/2026

  4. Received from Senate; Signed by Speaker; Returned to Senate

    3/16/2026House

  5. Reported enrolled; signed by President; to House for signature of Speaker

    3/13/2026Senate

  6. Returned From House Passed; referred to enrolling

    3/12/2026Senate

  7. Read Third Time in Full – PASSED - 68-0-2

    3/12/2026House

  8. U.C. to hold place on third reading calendar one legislative day

    3/11/2026House

  9. Read second time; Filed for Third Reading

    3/10/2026House

  10. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

    3/9/2026House

  11. Read First Time, Referred to Commerce & Human Resources

    3/4/2026House

  12. Received from the Senate, Filed for First Reading

    3/4/2026House

  13. Read third time in full – PASSED - 35-0-0

    3/3/2026Senate

  14. Read second time; filed for Third Reading

    2/26/2026Senate

  15. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    2/25/2026Senate

  16. Reported Printed; referred to Commerce & Human Resources

    2/12/2026Senate

  17. Introduced; read first time; referred to JR for Printing

    2/11/2026Senate

Bill Text

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