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The Idaho Pro-Entrepreneurship & AI Workforce Act (ID-AI-Workforce)

Idaho state companion to AI Workforce. Builds on Idaho Code Title 30 (Corporations), Idaho Code Title 63 Ch. 30 income-tax credits, and the Idaho Commerce Department.

THE IDAHO PRO-ENTREPRENEURSHIP & AI WORKFORCE ACT (ID-AI-WORKFORCE)

Vehicle: State passage. Idaho Legislature, regular session. Primary referral to House / Senate Commerce and Human Resources / Revenue and Taxation.

SECTION 1. SHORT TITLE

This Act may be cited as the “Idaho Pro-Entrepreneurship & AI Workforce Act (ID-AI-Workforce).”

SECTION 2. LEGISLATIVE FINDINGS AND INTENT

The Legislature finds that Idaho Code Title 30 governs corporations and business entities; that Idaho Code Title 63 Ch. 30 contains income-tax credits, including the Idaho Business Advantage under Idaho Code Sec. 63-4402 et seq. and the Tax Reimbursement Incentive under Idaho Code Sec. 67-4737 et seq.; that the Idaho Commerce Department administers the Idaho Opportunity Fund; and that the Idaho Workforce Development Council coordinates workforce training. This Act extends these frameworks.

TITLE I — DEFINITIONS & COORDINATION WITH IDAHO LAW

Sec. 101. Definitions

  1. (a) “Qualified Idaho AI Workforce Training” means training toward an IDRMC or Federal FRAC in AI fields.
  2. (b) “Idaho Innovation Sandbox” means a regulatory sandbox under Title III.
  3. (c) “Qualified small business” has the meaning given in Idaho Code Title 30.

Sec. 102. Coordination with Existing Idaho Law

  1. (a) Consistent with:
  • Idaho Code Title 30 (corporations).
  • Idaho Code Title 63 Ch. 30 (income tax).
  • Idaho Code Sec. 63-4402 et seq. (Idaho Business Advantage).
  • Idaho Code Sec. 67-4737 et seq. (Tax Reimbursement Incentive).

TITLE II — IDAHO AI WORKFORCE TRAINING CREDIT

Sec. 201. Income-Tax Credit

  1. (a) A new credit is added to Idaho Code Title 63 Ch. 30 for qualified AI workforce training expenditures.
  2. (b) Coordinated with federal IRC Sec. 45BB; aggregate cap.
  3. (c) Credit equals 30% of eligible expenditures capped at $3,000 per employee / $150,000 per employer annually.
  4. (d) Idaho State Tax Commission administers.

Sec. 202. Coordination with Workforce Development Council

  1. (a) The Workforce Development Council shall publish a list of qualifying IDRMC and Federal FRAC pathways.

TITLE III — IDAHO INNOVATION SANDBOX

Sec. 301. Establishment

  1. (a) The Idaho Commerce Department shall operate an Idaho Innovation Sandbox.
  2. (b) Twenty-four-month terms; renewable.
  3. (c) Consistent with Idaho Code Title 26 Ch. 31 (Financial Technology Sandbox Act).

Sec. 302. Scope

  1. (a) Covers state-licensed activities in occupational-licensure boards under Idaho Code Title 54 and financial-institution activities under Idaho Code Title 26, to the extent not preempted.

TITLE IV — SMALL-BUSINESS FORMATION

Sec. 401. Expedited Formation Pathway

  1. (a) The Secretary of State shall implement an expedited formation pathway for Idaho Code Title 30 entities within 24 hours.

Sec. 402. Single-Portal Licensing

  1. (a) Idaho.gov business services shall operate a single-portal licensing system for state-level occupational licenses under Idaho Code Title 54.

TITLE V — IMPLEMENTATION & GENERAL PROVISIONS

Sec. 501. Severability

If any provision is held invalid, the invalidity shall not affect the remainder.

Sec. 502. Effective Date

This Act shall take effect July 1 of the year following enactment, except that Sec. 201 shall apply to tax years beginning on or after January 1 of that year.

Canonical federal version: AI Workforce. Other Idaho bills: ID-ACSA, ID-MEWRA, ID-GT&P.