Idaho Code
Chapter 35 - STATE BUDGET
Section 67-3533 - FEDERAL AMERICAN RESCUE PLAN ACT OF 2021 — COGNIZABLE FUNDS — LEGISLATIVE INTENT.

67-3533. FEDERAL AMERICAN RESCUE PLAN ACT OF 2021 — COGNIZABLE FUNDS — LEGISLATIVE INTENT. (1) Notwithstanding the provisions of section 67-3516(2), Idaho Code, or any other law to the contrary, all federal funding made available to Idaho state agencies originating from the federal American rescue plan act of 2021 (ARPA), P.L. 117-2, is hereby declared cognizable, is not subject to the provisions of section 67-3516(2), Idaho Code, and requires legislative appropriation for expenditure by any Idaho state agency.
(2) With respect to the discretionary funds provided to the state under ARPA, including the coronavirus state fiscal recovery fund and the coronavirus capital projects fund, it is the intent of the legislature that, in addition to any other applicable law and guidance, the following principles shall govern the appropriation and expenditure of such funds:
(a) ARPA funds are borrowed from our grandchildren. To the extent allowable under law, the state should make long-range investments with ARPA funds that will benefit our grandchildren.
(b) In accordance with section 67-1917, Idaho Code, and the principle that onetime funding should be used for onetime expenditures, state agencies receiving ARPA funds shall plan for the reduction of these federal funds to avoid creating ongoing obligations that are shifted to the general fund after the federal funds are depleted.
(c) The use of ARPA funds should not impede or inhibit the state’s constitutional mandate to provide for a balanced budget for the people of Idaho. ARPA funds should be used to maintain a long-term, structurally balanced budget such that ongoing revenue should exceed ongoing expenses. ARPA funds should also be used to lower the state’s capital costs and deferred maintenance costs in the years ahead to the extent permissible.
(d) ARPA funds should not duplicate other federal programs under which support is provided to specific industries or through specific programs.
(e) Local governments and state agencies receiving direct ARPA funds from the federal government should use such direct funds as the dollars of first resort and exhaust their direct funds before requesting assistance from the coronavirus state fiscal recovery fund established under ARPA. Local governments should partner with special purpose taxing districts on addressing local needs from their local share of ARPA funds.
(f) Local governments receiving direct ARPA funds should use the funds for infrastructure investments and allowable offsets that can reduce the property tax burden that Idahoans will face into the future.

History:
[67-3533, added 2021, ch. 320, sec. 1, p. 942.]

Structure Idaho Code

Idaho Code

Title 67 - STATE GOVERNMENT AND STATE AFFAIRS

Chapter 35 - STATE BUDGET

Section 67-3501 - BUDGET FUNCTION.

Section 67-3501A - CHAPTER PROVISIONS — ADMINISTRATION.

Section 67-3501B - DEFINITIONS.

Section 67-3502 - FORMAT AND PREPARATION OF ANNUAL BUDGET REQUESTS.

Section 67-3504 - DUTIES OF ADMINISTRATOR OF THE DIVISION.

Section 67-3505 - BUDGET INFORMATION SUBMITTED TO GOVERNOR.

Section 67-3506 - GOVERNOR TO TRANSMIT BUDGET DOCUMENT.

Section 67-3507 - EXECUTIVE BUDGET.

Section 67-3508 - EXPENDITURE ACCOUNT CATEGORIES.

Section 67-3509 - TIME WHEN APPROPRIATION AVAILABLE.

Section 67-3510 - EXPENDITURE ACCOUNT CATEGORIES MADE TO CONFORM.

Section 67-3511 - TRANSFER OF LEGISLATIVE APPROPRIATIONS.

Section 67-3512 - REDUCTION OF LEGISLATIVE APPROPRIATIONS.

Section 67-3512A - TEMPORARY REDUCTION OF SPENDING AUTHORITY.

Section 67-3513 - COMMITTEES OF LEGISLATURE TO CONSIDER BUDGET.

Section 67-3514 - APPROPRIATION BILLS TO BE PREPARED BY JOINT FINANCE-APPROPRIATIONS COMMITTEE.

Section 67-3516 - APPROPRIATION ACTS DEEMED FIXED BUDGETS — RATE OF EXPENDITURE.

Section 67-3517 - REQUESTS FOR SPENDING AUTHORITY BY OFFICIALS, DEPARTMENTS, BUREAUS, AND INSTITUTIONS.

Section 67-3518 - INVESTIGATION OF REQUESTS BY ADMINISTRATOR.

Section 67-3519 - EMPLOYEE POSITIONS — PROCEDURE FOR FILLING.

Section 67-3521 - ENCUMBERING APPROPRIATIONS OR EXCESSIVE EXPENDITURES FORBIDDEN — ENCUMBRANCES TO REVERT — EXECUTIVE CARRY FORWARD APPROVAL.

Section 67-3531 - ANNUAL STATEWIDE INDIRECT COST ALLOCATION PLAN.

Section 67-3532 - TECHNOLOGY INFRASTRUCTURE STABILIZATION FUND.

Section 67-3533 - FEDERAL AMERICAN RESCUE PLAN ACT OF 2021 — COGNIZABLE FUNDS — LEGISLATIVE INTENT.

Section 67-3534 - AMERICAN RESCUE PLAN FUND.

Section 67-3535 - AMERICAN RESCUE PLAN COST RECOVERY FUND.