ID H0053

Defines "knowingly" and "willfully" in Idaho employment security law to include acting with actual knowledge, deliberate ignorance, or reckless disregard for the truth

Creates escalating disqualification periods for claimants who make false statements to obtain benefits: 52 weeks for first violation, 104 weeks for second violation, and 52 weeks multiplied by total violations for third or subsequent offenses

Establishes "employment security identity theft" as a new felony crime for knowingly using another person's identity to commit unemployment fraud, with mandatory restitution of at least $1,000 per victim

Converts misrepresentation to obtain benefits from an automatic felony to a tiered system: misdemeanor if $1,000 or less, felony if exceeding $1,000

Takes effect July 1, 2025, under an emergency declaration