This bill amends Section 59-1352B of the Idaho Code to enhance benefits for public safety officers who suffer catastrophic injuries or death in the line of duty. It establishes a new definition for "catastrophic injury or death" and ensures that the lump-sum death benefit for surviving spouses or dependent children matches the catastrophic injury benefit. The bill also introduces a pension benefit for surviving spouses that aligns with existing benefits for public safety officers who qualify for catastrophic injury benefits. The funding for these increased benefits will come solely from public safety officer pension contribution rates, with an exception for the first $100,000 of benefits for catastrophic injuries resulting in death, which will be covered by the employers of public safety officers.

Additionally, the bill repeals Section 59-1361A, which previously related to public safety officer death benefits. It includes provisions for dependent children of deceased public safety officers, ensuring they receive benefits if there is no surviving spouse. The legislation emphasizes that benefits will not be subject to Idaho state income tax and outlines the eligibility criteria for applying for these benefits. An emergency clause is included, allowing the act to take effect immediately upon passage and approval.

Statutes affected:
Bill Text: 59-1352B, 59-1361A