ID H0631

Extends the time period for secondary school graduates to qualify as resident students from six years to eight years after graduation.

Adds a new residency category for students who graduate from an Idaho institution of higher education and enroll in a graduate or professional program within 36 months, if they physically resided in Idaho during their final 12 months of undergraduate studies.

Clarifies that full-time undergraduate students enrolled during the prior 12-month period are presumed to be in Idaho for educational purposes and cannot count that time toward establishing domicile unless they provide proof of full-time employment and file an Idaho tax return.

Adds language specifying that graduate or professional program students can establish domicile in Idaho as a separate category under residency requirements.

Maintains existing residency qualifications for military members, military families, Native American tribal members, and other categories while making technical corrections to the code.