ID S1303

Creates Chapter 14, Title 15, Idaho Code establishing the Revised Uniform Fiduciary Access to Digital Assets Act, effective July 1, 2016, applicable to wills, powers of attorney, trusts, and conservatorships for users residing in Idaho.

Allows users to direct custodians regarding disclosure of digital assets (including electronic communications) through online tools or in wills, trusts, and powers of attorney, with online tool directions overriding contrary terms of service agreements.

Establishes procedures for fiduciaries and designated recipients to obtain disclosure of deceased users' digital assets, living principals' digital assets, digital assets held in trust, and protected persons' digital assets from custodians upon presentation of required documentation.

Imposes fiduciary duties of care, loyalty, and confidentiality on fiduciaries managing digital assets, prohibits impersonation of users, and provides immunity to custodians acting reasonably and in good faith under the chapter.

Requires custodians to comply with disclosure requests within 60 days or face potential court enforcement; permits custodians to assess reasonable administrative charges and deny requests if lawful access to the account has occurred following the request.