ID S1158

Amends Idaho Code Section 59-1101 to expand federal Social Security Act benefits to police officer and firefighter positions covered by a retirement system, pursuant to 42 U.S.C. section 418(d)(1), (d)(3), and (l).

Defines "police officer position" as a paid position in a regularly organized police department whose primary duties consist of maintaining order, preventing and detecting crime, and enforcing state or local laws.

Defines "firefighter position" as a paid position in an organized fire department whose primary duties involve prevention, pre-suppression, suppression and extinguishment of fires, including fire marshals, fire chiefs, fire captains, and fire wardens with direct supervision responsibilities.

Clarifies that "firefighter position" does not include employees who engage in firefighter activities only as a secondary requirement of their position.

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