2026 Legislative Session Wrap-Up: A Look at IAC’s Victories and Key Enactments

The Idaho Legislature has adjourned after one of the most contentious sessions in recent history, concluding with significant late-session drama. First and foremost, I want to thank you for your engagement this year. This year, more than ever, legislators commented to us on how frequently they heard from you regarding bills impacting your county. The information you provided was extremely helpful. Your legislators look to you for guidance on the county impact of legislation.

Key IAC Initiated Legislation Enacted

While the Idaho Association of Counties (IAC) was unsuccessful in advancing legislation for a county option sales tax for jails or a county option lodging tax, we achieved notable success with several IAC-initiated bills:

House Bill 556: Increases the reimbursement rate for state-committed inmates housed in county jails from $75 to $80 per day (effective July 1, 2026).

House Bill 591: Repeals the final section related to the county medical indigent program. This action shields counties from potential financial liability for indigent medical expenses should Medicaid expansion ever be repealed (effective July 1, 2026).

House Bill 620: Codifies the practice of federal coordination between federal land management agencies and county commissioners (effective July 1, 2026).

Senate Bill 1250: Exempts certain coroner records, including investigation photos, from public records requests (effective July 1, 2026).

Successful Defense Against Unfunded Mandates

IAC successfully lobbied against several bills that threatened local control or sought to impose new unfunded mandates on counties, including:

House Bill 621  (Failed to Advance in Senate): Would have allowed firearms inside courthouses, requiring counties to spend tens of millions of taxpayer dollars on courthouse upgrades for compliance (passed the House 53-11, did not receive consideration in the Senate)

Mandated Housing Density Bills  (Failed in Committee): Senate Bills  1277,  1278,  1279, and  1280, which would have mandated counties approve ADUs, development on religious land, starter home subdivisions, and duplexes in residential zones.

House Bill 705  (Held in Committee): Would have mandated counties permit multifamily housing in commercially zoned areas.

House Bill 708  (Held in Committee): Would have mandated counties assume ownership and responsibility for HOA common areas upon the dissolution of an HOA if no other entity assumed responsibility

Federal Immigration Enforcement Mandates (Failed): House Bills  659 and  660 and Senate Bills  1247,  1441, and  1442 would have mandated county sheriffs enter into MOUs with ICE for the federal 287(g) program and institute new state reporting requirements for arrested individuals.

Bills Enacted with Fiscal Impacts on Counties

Several bills were enacted this year that will have a direct fiscal impact on county budgets:

View fiscal impact sheets:
House Bill 967
House Bill 976

Upcoming Legislative Review and Training

A complete legislative review publication will be sent out at a later date. Until then, please be sure to register for IAC’s upcoming Spring County Officials Institutes (SCOIs) scheduled throughout April. IAC staff will provide a detailed overview of the recently ended session and deliver budget training for county officials at this year’s SCOIs. I look forward to seeing you there!

Thanks for all you do. We could not do this without you!

Seth