Idaho Capitol Watch
HB 645: PORTABLE BENEFIT PLAN ACT – Adds to existing law to establish the Portable Benefit Plan Act.
Establishes the Portable Benefit Plan Act, creating new Chapter 28, Title 44, Idaho Code. Allows hiring parties to voluntarily contribute to portable benefit accounts for independent contractors without risking worker reclassification. Provides 100% tax deductions for contributions and exclusions for contractors. Effective July 1, 2026.
Status
Effective (July 1, 2026) · Originated in the Idaho House · Introduced February 12, 2026
Sponsors
- BUSINESS COMMITTEE
Committees
- JRA for Printing
Bill history
- March 18, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 18, 2026 — Senate: Received from the House enrolled/signed by Speaker
- March 18, 2026 — Senate: Signed by President; returned to House
- March 19, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 19, 2026 — Senate: Delivered to Governor at 2 p.m. on March 19, 2026
- March 23, 2026 — Senate: Reported Signed by Governor on March 23, 2026
- March 23, 2026 — Senate: Session Law Chapter 106
- July 1, 2026 — Senate: Effective: 07/01/2026
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