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 limited exemptions to those based on religious beliefs has been deleted, allowing for a broader range of grounds for exemption. The new provisions specify that parents or guardians can object to the requirements on religious or other grounds, including philosophical or conscientious beliefs. Additionally, parents can submit a certificate from a licensed physician stating that compliance with the requirements would endanger the child's life or health.

The bill also declares an emergency, indicating that it will take effect on July 1, 2025. This change aims to provide more flexibility for parents and guardians regarding health and safety regulations affecting their children, reflecting a shift towards accommodating a wider array of beliefs and circumstances.