This bill amends Section 39-912 of the Idaho Code to revise the exemptions related to health and safety regulations for children. The current language that allows exemptions solely based on religious beliefs is expanded to include objections on "religious or other grounds, including philosophical or conscientious beliefs." Additionally, the bill introduces a new provision that allows for exemptions if a parent or guardian submits a certificate from a licensed physician stating that the child's physical condition would be endangered by the requirements of the chapter.

The bill also declares an emergency, indicating that it will take effect on July 1, 2025. This change aims to broaden the scope of exemptions available to parents and guardians, thereby providing more flexibility in addressing health and safety requirements for children.