ID H0325

Amends Section 33-1004E of Idaho Code regarding district salary-based apportionment calculations for instructional, administrative, and classified staff.

Establishes minimum salary of $30,500 for full-time instructional staff members and sets base salary at $23,123 for instructional staff apportionment calculations.

Provides national board certified teachers designated as "master teachers" with $2,000 annual stipend for five years, but suspends all such awards and liabilities for July 1, 2010 through June 30, 2011.

For fiscal year 2014, requires 1.67% of instructional salary funds to be used for restoring either the number of instructional employees per student or nonsupplemental contract days to fiscal year 2011 levels, or a combination thereof.

Allows districts that have met the restoration requirements to use remaining 1.67% funds for any lawful purpose under salary-based apportionment.