ID H0091

Amends Idaho Code Section 72-1316A to define and expand categories of employment exempt from unemployment insurance requirements.

Adds election officials and election workers as exempt employment if annual remuneration is less than $1,000, including poll workers, election judges, election clerks, and election board members.

Clarifies that exemptions for individuals under age 18 in newspaper delivery apply only to direct delivery, not to delivery to points for subsequent distribution.

Maintains existing exemptions for family employment, government employees, religious workers, students, inmates, and various commission-based and independent contractor arrangements.

Declares the act an emergency measure effective immediately upon passage and approval.