This bill amends Chapter 9, Title 44 of the Idaho Code by adding a new section, 44-906, which establishes specific requirements regarding the use of earned sick leave for employees. The bill defines "sick leave" as accrued leave provided by employers for absences due to physical or mental illness or injury, while explicitly excluding benefits from employee welfare plans, insurance, and other forms of paid time off that are not strictly for illness. It prohibits employers from disciplining employees for taking sick leave in accordance with their written policies and clarifies that the bill does not mandate employers to offer sick leave or reimburse employees for unused sick leave upon termination.

Additionally, the bill allows employers to require verification from a healthcare provider regarding the need for sick leave, but limits this verification to the employee's ability to work and the duration of leave needed, without requiring disclosure of specific diagnoses. Employers must also adhere to relevant federal laws, such as the Family and Medical Leave Act and the Americans with Disabilities Act. The bill declares an emergency, making it effective from July 1, 2026.