ID S1096

Establishes a catastrophic line of duty benefit for police officers and firefighters who sustain severe duty-related injuries from external events such as motor vehicle collisions, gunshot wounds, or structural collapse.

Eligible catastrophic injuries include total permanent loss of sight or hearing in both eyes/ears, loss of speech, loss of use of hands or feet, spinal injuries causing paralysis, or traumatic brain injuries that prevent job performance.

Provides a one-time permanent benefit of $500,000 and an ongoing annual benefit of at least $75,000 per year, adjusted every four years based on actuarial studies.

Benefits are exempt from Idaho state income tax and transferable to surviving spouses for life if the officer was married at the time of injury.

Costs for the benefit shall be funded solely by public safety officers through contributions, not by employers, with actuarial cost analysis performed every four years.