ID S1123

Removes the $50.00 minimum threshold requirement, allowing tax refund set-off procedures to apply to all delinquent debts owed to Idaho courts regardless of amount.

Revises the definition of "debt owed to the courts" to clarify it includes fines, court costs, surcharges, penalties, fees, restitution, indigent defense costs, and other charges ordered in civil, criminal, or juvenile cases or in court-approved agreements.

Maintains existing procedures requiring the Idaho Supreme Court to notify the State Tax Commission of delinquent debts and the Tax Commission to withhold and remit tax refunds to satisfy court debts.

Preserves taxpayer protections including the right to file a written objection within 21 days of notice and restrictions on set-off of refunds that are set-off in error.

Continues priority status for child support claims and state labor overpayment claims over court debt set-offs.