ID S1066

Requires individuals or commercial entities that prepare Idaho state tax returns to notify the Idaho State Tax Commission within 5 business days after confirming a security breach involving personal tax information.

Notification to the State Tax Commission must be made as soon as possible and follows the same requirement for notifying affected Idaho residents about breaches of computerized personal information.

Maintains existing provisions requiring agencies, individuals, and commercial entities to conduct prompt investigations when aware of security breaches and notify affected residents without unreasonable delay.

Allows law enforcement to request delayed notification if a notice would impede a criminal investigation, with notification required once law enforcement advises it will no longer impede the investigation.

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