ID H0092

Changes the name of Chapter 55-910 from "Uniform Fraudulent Transfer Act" to "Uniform Voidable Transactions Act" throughout the Idaho Code.

Revises terminology and definitions in sections 55-910 through 55-921, including replacing "fraudulent" with "voidable" and updating references to "writing" to "record."

Establishes that creditors making claims under sections 55-913 and 55-914 bear the burden of proving elements by a preponderance of the evidence.

Adds new section 55-919 to establish rules for determining a debtor's location and provides that claims are governed by local law of the jurisdiction where the debtor is located when the transfer is made or obligation is incurred.

Exempts charitable contributions not exceeding 15% of a debtor's gross annual income to qualified religious or charitable entities from being considered voidable transfers under the act.