ID H0459

Appropriates $5,161,000 in additional funds to the Idaho Department of Labor for fiscal year 2026, including $5,000,000 for personnel costs and $161,000 for operating expenditures across Administrative Services, Determinations, and Workforce and Commissions programs

Reduces Federal Grant Fund appropriations by $5,000,000 ($4,000,000 from Determinations Program and $1,000,000 from Workforce and Commissions Program) and eliminates 15.58 full-time equivalent positions

Transfers up to $4,868,600 from the Employment Security Administration and Reimbursement Fund to the Employment Security Fund on or after July 1, 2025

Authorizes fund balance adjustments across four funds: Federal Grant Fund (up to $12,477,700), Employment Security Special Administration Fund (up to $2,509,900), Employment Security Fund (reduction up to $4,047,900), and Employment Security Reserve Fund (increase up to $15,511,300)

Requires three reports by the Department of Labor: staffing and vacancies report due September 30, 2025; illegal immigration and E-Verify analysis due December 15, 2025; and Disability Determination Services state vs. federal administration review due December 15, 2025