H 645·ID·house
PORTABLE BENEFIT PLAN ACT – Adds to existing law to establish the Portable Benefit Plan Act.
Signed into LawFiled Feb 12, 2026
Sponsor: BUSINESS COMMITTEE
Latest Action
Reported Signed by Governor on March 23, 2026 Session Law Chapter 106 Effective: 07/01/2026
Mar 24, 2026
Summary
The Portable Benefit Plan Act adds a new chapter to Idaho law that lets hiring parties and others put money into a portable benefit account for an independent contractor. Contributions do not change the contractor’s employment status and are tax‑deductible for both parties. The measure aims to give gig workers easier access to health, retirement and other insurance benefits.
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