Business Session

SPECIAL EDUCATION FUNDING

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association shall advocate for the Idaho Legislature to significantly increase state funding for special education services to more closely reflect actual district-level costs and reduce reliance on general education funds to meet federal mandates.

BE IT FURTHER RESOLVED, that ISBA calls on Idaho’s congressional delegation to advocate for the full federal funding commitment under IDEA, and for policies that ensure long- term, stable funding for the special education needs of Idaho students.

STATEMENT OF PURPOSE: The purpose of this resolution is to ensure that the state of Idaho provides adequate and equitable funding to meet its obligation under federal and state law to serve students with disabilities. Without a substantial increase in special education funding, local boards must continue reallocating limited general funds to cover special education costs, to the detriment of all students. This resolution urges the Idaho Legislature to adopt a funding model that supports all students and protects the financial integrity of local school districts.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

AMEND IDAHO CODE 33-319

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association shall work with the Idaho Legislature to amend Idaho Code 33-319 to redefine a “rural school district” as one with fewer than 25 enrolled students per square mile or located in a county with fewer than 30,000 residents, as determined by the most recent decennial census.

STATEMENT OF PURPOSE: The current statutory definition of a rural school district under Idaho Code 33-319 is overly narrow and excludes districts that, while just over the threshold, face the same operational and fiscal challenges as those already designated rural. This resolution urges the Idaho Legislature to modernize this definition to reflect changing demographics and realities of school district operation across the state, thereby improving equitable access to rural-designated supports.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: NO RECOMMENDATION

FEDERAL FUNDS

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association supports federal and state policies that prioritize the direct flow-through of federal grant funds—such as those supporting the 21st Century Community Learning Centers and Community Schools programs—directly to Idaho public school districts and education service providers that demonstrate capacity, readiness, and success in serving students and families; and

BE IT FURTHER RESOLVED, that the Idaho School Boards Association supports changes to other federal fund sources – such as funds supporting special education students – directing them to the State Board of Education and then immediately to each school district; and

BE IT FURTHER RESOLVED that the ISBA urges the Idaho State Board of Education, the State Department of Education, and Idaho’s congressional delegation to advocate for grant structures that recognize and empower local school districts as the primary, qualified agents for delivering these critical services to students and for policies that ensure governing bodies closest to Idaho students are directing federal funds approved by congress.

STATEMENT OF PURPOSE: The purpose of this resolution is to advocate for federal and state policies that direct grant funding for programs such as 21st Century Community Learning Centers and Community Schools to flow directly to Idaho public schools. These programs address essential student needs beyond classroom instruction, including afterschool care, academic support, mental health, nutrition, and family engagement. School districts and charters already have the infrastructure, staff, and community relationships to effectively operate these programs, and direct funding increases efficiency, transparency, and alignment with local priorities. In addition, this resolution calls for federal funds to be shifted to the State Board of Education and immediately sent to the school districts and charter schools. For grants, removing the requirement for third-party administration will reduce barriers and ensure resources are used effectively to benefit students and families, particularly in rural and high-needs communities. For other federal fund sources, removing additional legislative bureaucracy ensures that federal funds are directed to the governing bodies closest to the students those funds intend to serve.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

MAINTAINING ENROLLMENT FOR ONLINE SCHOOLS

NOW, THEREFORE BE IT RESOLVED that the Idaho School Boards Association urges the Idaho Legislature and Governor to uphold the principles of parent choice and open enrollment as established in Idaho law;

BE IT FURTHER RESOLVED that ISBA calls on the Legislature and Governor to ensure traditional districts, those led by elected officials, are not unfairly restricted from participating in Idaho’s open enrollment system, which is essential to honoring both local control and parental rights.

STATEMENT OF PURPOSE: The purpose of this resolution is to preserve open enrollment opportunities for students who wish to attend online schools operated by traditional school districts in Idaho. Open enrollment, established in state law, ensures that parents can choose the educational setting that best meets their child’s needs, provided space is available. Many traditional districts have created online schools that serve both their local communities and families statewide, aligning with Idaho’s commitment to parental choice. These schools operate under the governance of locally elected boards of trustees, ensuring strong public accountability. Maintaining open enrollment for online programs in traditional districts protects parental rights, supports local control, and prevents unfair restrictions that could limit educational options for Idaho families.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: NO RECOMMENDATION

OPPOSITION TO INCREASED FUNDING TO PRIVATE SCHOOL VOUCHERS

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association strongly oppose any effort to increase the amount of public dollars going to private or parochial schools through tax credits for tuition or adding additional programs like directly reimbursing costs or scholarship donations or amending the Constitution of the State of Idaho, Article IX, §5, Idaho Code, also known as the Blaine Amendment, to allow public dollars to directly finance private or parochial education in the K-12 education system of the State of Idaho. Also, the Idaho School Boards Association will work to repeal the existing voucher program.

STATEMENT OF PURPOSE: School choice is an integral part of public education in the state of Idaho. Public school choice includes charter, magnet, at-risk alternative, virtual, and traditional schools where dual language, classical, harbor, international, Montessori, career technical, STEM, and STEAM programs. These programs are an integral part of what public education already offers across Idaho, funded by state tax dollars.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

AMENDING TOBACCO TAX COLLECTION TO INCLUDE VAPES AND NICOTINE POUCHES

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association draft and support legislation that aligns electronic smoking products, and nicotine delivery systems such as vapes and pouches, to the definition of tobacco products in the Act that are taxed as provided therein, and that revenues collected from taxes on tobacco products be directed to public schools for the purpose of Safe and Drug Free Schools, which should be expanded and may include vape education, cessation, the hiring of mental health counselors and/or school resource officers.

STATEMENT OF PURPOSE: The purpose of this resolution is to modernize Idaho’s tobacco tax laws by updating definitions in Idaho Code §§63-2501 et seq. to include all nicotine products and delivery systems, such as electronic smoking devices (“vapes”) and nicotine pouches. By doing so, these products would be subject to the same taxation as traditional tobacco products, consistent with the original legislative intent to address the addictive nature of nicotine. The resolution further seeks to amend Idaho Code §63-2564 to expand the allowable uses of tobacco tax revenue by public schools to include vape education and cessation programs, as well as the hiring of mental health counselors and/or school resource officers, thereby strengthening student health and safety initiatives.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

ADVANCING SUPERINTENDENTS ON THE CAREER LADDER

NOW, THEREFORE BE IT RESOLVED that the Idaho School Boards Association create legislation to allow District Level Administrators to be evaluated and advance on the Career Ladder should they return to the classroom.

STATEMENT OF PURPOSE: The Legislature of the State of Idaho adopted Idaho Code 33-1004B otherwise known as the Career Ladder, for placement for instructional staff. Idaho Code 33-1001 was updated to include administrative evaluations; however, District Level staff were excluded. Typically, Superintendents are evaluated by their local School Board of Trustees in which they’re employed, and other District level Administrators are evaluated not using the Danielson Framework As a result, if a Superintendent or District Level Administrator is reassigned to a different role or wishes to return to the classroom, often times they are not appropriately placed on the Career Ladder despite their knowledge and expertise working in the education field. A Superintendent or other District Level Administrator who has been reassigned or return to the classroom will either not earn a salary based on their education experience or if a district chooses to pay them based on their experience, the district will not be reimbursed an appropriate allocation on the Career Ladder. The intent of this language is to allow Superintendents or other District Level staff to not only use previous experience and evaluations to move on the career ladder retroactively but also moving forward.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD:  DO PASS

MODIFICATION OF CAPITAL GAINS 60% EXEMPTION FOR NON-RESIDENTS

NOW, THEREFORE BE IT RESOLVED, that the undersigned hereby calls for the modification of the Idaho Code to exclude non-resident individuals from benefiting from the 60% Capital Gains Exemption, ensuring that only Idaho residents who contribute to the state’s economy and tax base can benefit from this exemption.

BE IT FURTHER RESOLVED, that the Idaho legislature be urged to pass legislation that reallocates the additional tax revenue generated from excluding non-residents from the capital gains exemption to fund K-12 public education, supporting schools, teachers, and students throughout the state.

BE IT FURTHER RESOLVED, that the modification of the capital gains exemption be structured in such a way that it aligns with the principles of fairness and equity, and ensures that Idaho residents who invest in the state are rewarded without compromising the overall tax base or fairness for local taxpayers.

BE IT FURTHER RESOLVED, that the Idaho legislature consider consulting with tax policy experts, education stakeholders, and other interested parties in drafting this modification to ensure that it is both effective and sustainable in supporting the state’s economic and educational needs.

BE IT FURTHER RESOLVED, that a copy of this resolution be forwarded to the Idaho State Legislature, the Governor of Idaho, the Idaho Department of Education, and other relevant state agencies for review and consideration.

STATEMENT OF PURPOSE: The purpose of this resolution is to urge the Idaho Legislature to modify the Idaho Code so that non-residents are excluded from receiving the state’s 60% capital gains tax exemption, and to direct the additional tax revenue generated from this change toward funding K–12 public education in Idaho. Under current law, both Idaho residents and non-residents can claim the 60% exemption on capital gains earned from Idaho-based investments or property sales. While the original intent of this exemption was to stimulate Idaho’s economy and benefit its residents, allowing non-residents to claim the exemption reduces potential state tax revenue without guaranteeing proportional reinvestment into Idaho’s communities, workforce, or tax base. By limiting the exemption to Idaho residents, the state would ensure that the policy benefits individuals with a direct stake in Idaho’s economic well-being. The additional revenue collected from non-residents who would no longer qualify for the exemption could then be redirected to strengthen Idaho’s K–12 public education system, addressing persistent funding challenges and investing in the long-term success of Idaho’s students, educators, and economy. This resolution promotes principles of fairness and fiscal responsibility by rewarding resident investors who contribute to the state, ensuring more equitable tax policy, and providing a sustainable source of funding for public education.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: NO RECOMMENDATION

RECOGNITION OF POST-SECONDARY TEACHING EXPERIENCE FOR CAREER LADDER PLACEMENT

NOW, THEREFORE BE IT RESOLVED that the Board of Trustees of Ririe School District No. 252 hereby requests that the Idaho School Board Association draft legislation to amend Idaho Code 33-1004B to explicitly allow documented, full-time postsecondary instructional experience at accredited institutions of higher education to fully count toward placement on the Career Ladder for certificated instructional and pupil service staff in Idaho’s public K-12 schools; and

BE IT FURTHER RESOLVED that such changes be implemented in a manner that ensures equity and fairness, strengthens Idaho’s educator workforce, and encourages the recruitment of highly qualified professionals into Idaho classrooms.

STATEMENT OF PURPOSE: The purpose of this resolution is to advocate for an amendment to Idaho Code 33-1004B to allow full recognition of documented postsecondary teaching experience when determining a certificated educator’s placement on the Idaho Career Ladder. By ensuring equitable credit for relevant instructional experience, this resolution seeks to improve educator recruitment, support professional mobility between postsecondary and K-12 education, and strengthen the overall quality and stability of Idaho’s teaching workforce.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

PROTECTING IHSAA AUTONOMY

NOW, THEREFORE BE IT RESOLVED, that the Idaho School Boards Association Membership hereby formally supports:

1. The continued independence and self-governance of the Idaho High School Activities Association in accordance with its bylaws, Board of Directors structures, and member-driven rule-making processes.
2. The IHSAA’s mission to safeguard educational interscholastic activities as complementary to academic goals, ensuring all decisions remain in the best interests of student participants and member schools;
3. The role of local school boards as collaborative partners—supporting, not supplanting—the governance framework of the IHSAA, and contributing constructively through appropriate representation and participation.

THEREFORE, IT IS RESOLVED, that school boards in Idaho supports the IHSAA in continuing to safeguard its established governance processes and autonomy, ensuring that its leadership remains transparent and driven by its membership; further, that the Board will advocate for and support measures that preserve the integrity of the IHSAA’s independent, educationally focused administration of high school activities across Idaho.

STATEMENT OF PURPOSE: The purpose of this resolution is to affirm support for the Idaho High School Activities Association’s (IHSAA) continued independence and member-driven governance. The IHSAA, a nonprofit corporation, oversees interscholastic activities that complement academic goals and contribute to the overall development of Idaho’s students. Its

governance structure includes broad representation from school districts, educators, coaches, and state education authorities, ensuring decisions reflect the diverse needs of member schools. Preserving the IHSAA’s autonomy protects the integrity, fairness, and consistency of extracurricular programs while safeguarding them from undue external influence. This resolution underscores the role of local school boards as collaborative partners in the governance process and commits to advocating for policies that maintain the IHSAA’s self-governance, transparency, and student-centered mission.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

OPEN ENROLLMENT PROGRAM AND BUILDING CAPACITY LIMITS

NOW, THEREFORE BE IT RESOLVED,

• That the Idaho School Boards Association supports modifying Idaho Code 33-1402 to allow districts to make open enrollment decisions based on the current allowable exceptions and include both building capacity and special program capacity in those exceptions. Also, ISBA supports modifying Idaho Code 33-1402 to allow districts to list both building capacity and special program capacity in the required reporting sections.
• That Idaho Code 33-1403 be modified to allow districts to consider the enrollment requirements of special programs as an exception to the requirement.
• That Idaho Code 33-1403 section 4 be modified to add an exception that allows districts to transfer students to another school when the current school has reached or exceeded capacity without parent consent while still requiring parent notification.

STATEMENT OF PURPOSE: Open enrollment can be an important component of school choice. While we support the use of open enrollment to allow parents to make decisions about which school their student attends, the tying the only capacity exception to grade-level enrollment prevents district from providing students with the best opportunities.

Many districts have special programs such as Career Technical Education (CTE), gifted and talented programs, and self-contained special education. Those programs require specialized equipment, uniquely certified staff in hard to fill positions, and specialized facilities. The programs also have students from multiple grade levels and/or schools enrolled in the programs. Those programs often have to be accreditedand reported under an existing traditional school. The traditional school may have capacity at a given grade level, but the special program may be at capacity. The district cannot easily add additional capacity due to the unique needs and requirements of the programs. As written, the law may not allow districts to deny enrollment to a special program if the prospective student’s school or grade level has capacity. Changing the law that allow consideration of special program capacity will alleviate this issue.

Currently, it is possible for multiple grade levels in a building to be above capacity while one grade level is below capacity. As the law is written, a district would have to take open-enrolled students into the one grade level that is below capacity, even though it may cause the building to exceed its capacity. That can cause the district issues with fire code, staffing, lunch programs, etc. In addition to grade-level capacity,districts should be able to consider the building capacity when considering open enrollment. If a building has reached capacity, a district needs the ability to limit open enrollment.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

FUNDING FORMULA PRINCIPLES

NOW, THEREFORE BE IT RESOLVED that the Idaho School Boards Association shall work with the Idaho Legislature to adopt a funding formula that is based upon the following principles:

• Predictability: It should give school districts the ability to accurately predict and budget for coming years;
• Adequacy: It should provide sufficient funding for districts and charter schools to provide essential needs to all students, pay competitive wages with neighboring states and the private sector, and keep pace with inflation and the cost of living;
• Transparency: The process should be clear where the money is coming from, how it is being spent, and easy to understand by all stakeholders;
• Stability: There should be no cliffs from year to year;
• Uniform and Thorough: It should provide support for students so they can demonstrate growth, fund the additional needs of special populations, and address facility and safety needs;
• Quality Staffing: Honors the experience of staff, honors the education of staff, and provides funding to recruit and retain qualified staff.
• Holds harmless: No LEA should lose funding, i.e., the cost per pupil is not lower than the current funding model; and the new model should take into account growing enrollment;
• Enrollment: Maintain enrollment-based funding, recognizing that districts must staff, maintain adequate facilities, and purchase materials based on the number of students enrolled, and not based on the number of students that are present on a given day;
• Accountable: Tied to the LEA’s documented goals, and all recipients of public funding are held to the same requirements.

STATEMENT OF PURPOSE: For years, a K-12 public school funding formula legislative interim committee worked to develop a proposal for a new K-12 funding formula. While the proposed model was not approved, the 2019 Legislature did approve HB 293, which established definitions to be used in a Student-Based Funding Formula (SBFF) model that was to be considered by the 2020 Legislature. During the 2021 Legislative Session, the SBFF model was not addressed, leaving the issue unresolved for Idaho’s students, educators, and taxpayers. We believe that having a standard of fundamental guiding principles provides a measure against which ideas can be weighed and evaluated. During the 2023 Legislative session, funding formula ideas were discussed and a bill was produced. During the 2024 and 2025 legislative sessions, further discussions were had and drafts were considered. These guiding principles represent a philosophical direction for funding public schools and reflect some of the concerns identified with the proposed models.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: DO PASS

SCHOOL AGE AND ACCOUNTABILITY

NOW, THEREFORE BE IT RESOLVED that the Idaho School Boards Association shall draft legislation to align Idaho Code Section 33-202, Idaho Code, with the state’s accountability requirements for public schools by changing the required school age from 16 to 18, unless the pupil has graduated early or has received their GED.

STATEMENT OF PURPOSE: Idaho’s accountability measures for high schools rely upon students completing academic requirements, participating in college level work, and mastering industry level skills during a four-year window. Two of those four years occur in the final two years of high school, when most students are older than 16. Section 33-202, Idaho Code, should be amended to support state accountability expectations for schools by changing the required school age from 16 to 18, unless the pupil has graduated early or has received their GED.

RECOMMENDATION OF THE ISBA EXECUTIVE BOARD: NO RECOMMENDATION