The bill amends various sections of the Idaho Code to enhance the state's workforce development initiatives, particularly in the fields of science, technology, engineering, and mathematics (STEM). It establishes the Workforce Development Council within the executive office of the governor, with members and an executive director appointed by the governor. The council is tasked with identifying workforce gaps, overseeing the new Workforce Development Training Fund, and coordinating STEM education and training initiatives until June 30, 2036. The bill also introduces new reporting requirements for the council, mandating annual reports on commitments and expenditures related to STEM education and workforce alignment.

Additionally, the bill consolidates functions related to the STEM Action Center and the STEM Education Fund under the Workforce Development Council, repealing existing sections pertaining to these entities. It creates a Workforce Development Training Fund, funded by a training tax imposed on covered employers, which will support training and retraining opportunities for Idaho's workforce. The bill clarifies the income tax credit for charitable contributions by removing references to the Idaho STEM Action Center while maintaining the overall structure of the tax credit. The provisions of the bill are set to take effect on July 1, 2026, with certain sections becoming effective on October 1, 2026.

Statutes affected:
Bill Text: 33-1633, 63-3029A, 67-823, 67-824, 67-825, 67-5303, 72-1201, 72-1203