ID H0520

Prohibits use of public funds, grants, or payments to any entity, organization, or individual for gender transition procedures as defined in Idaho Code section 18-1506C(3), with limited exceptions for procedures defined in section 18-1506C(4).

Makes gender transition procedures non-tax-deductible for any amount paid during a taxable year for purposes of altering appearance to affirm an individual's sex perception inconsistent with biological sex.

Requires Idaho Medicaid program to deny reimbursement and coverage for gender transition procedures as defined in section 18-1506C(3), except for those specified in section 18-1506C(4).

Prohibits state and local government healthcare professionals and employees from providing gender transition procedures during employment, and bars use of state property or facilities for these procedures.

Declares intentional violations by public officers or employees as misuse of public moneys punishable under Idaho Code section 18-5702; effective July 1, 2024.