Idaho Capitol Watch
HB 543: PERSI – Amends existing law to revise provisions regarding qualified pre-tax contributions and investment earnings and certain qualified Roth contributions and investment earnings.
Amends Idaho Code §59-1308 to revise PERSI supplemental benefit plan provisions, replacing 'after-tax contributions' with 'Roth contributions and investment earnings,' adding IRS Code references 401(a) and 402A, and including language for future IRS amendments. Declares emergency effective July 1, 2026.
Status
Effective (July 1, 2026) · Originated in the Idaho House · Introduced January 28, 2026
Sponsors
- COMMERCE AND HUMAN RESOURCES COMMITTEE
Committees
- JRA for Printing
Bill history
- March 16, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 16, 2026 — Senate: Received from the House enrolled/signed by Speaker
- March 16, 2026 — Senate: Signed by President; returned to House
- March 17, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 17, 2026 — Senate: Delivered to Governor at 1:35 p.m. on March 17, 2026
- March 18, 2026 — Senate: Reported Signed by Governor on March 18, 2026
- March 18, 2026 — Senate: Session Law Chapter 49
- July 1, 2026 — Senate: Effective: 07/01/2026
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