Idaho HB 53 Change Notification
Idaho House Bill 53 adds definitions for knowing/knowingly and willful/willfully. It amends existing law to provide that it is a violation to willfully make a false statement to the department or willfully fail to disclose a material fact to the department in connection with the transfer of a trade or business or the assignment of a contribution rate or experience rate. Knowingly preparing false reports, records, etc. is also a violation.
Furthermore, a claimant who willfully makes a false statement or fails to disclose a material fact to obtain benefits is ineligible for benefits. Violators face a 52-week disqualification for a first offense, 104 weeks for a second offense, and 52 weeks multiplied by the total number of violations for a third or subsequent offense. Multiple violations within a single benefit year are counted as one violation when determining enhanced penalties for subsequent offenses.
Anyone who willfully makes a false statement or fails to disclose a material fact to obtain or increase unemployment benefits is guilty of a misdemeanor if the amount involved is $1,000 or less or a felony if the amount exceeds $1,000. Each false statement or omission is treated as a separate offense. However, multiple violations within a single benefit year may be aggregated into counts, and the total value of overpayments is used to determine whether the $1,000 threshold for felony charges is met.
This measure also establishes the crime of employment security identity theft, making it a felony to knowingly transfer, possess, or use someone else’s identity without lawful authority to commit or assist in violations of employment security laws. The term “identity” includes personal identifiers such as names, Social Security numbers, or electronic account details. Victims are entitled to restitution under Idaho law, and offenders must pay an additional penalty of at least $1,000 to each affected individual.
Effective Date
July 1, 2025
Idaho House Bill 53 Implication to Stakeholders
When employers are reporting corporate structure changes, it is important to provide all facts related to the change. We always recommend providing truthful, factual data when reporting these types of changes so the appropriate action may be taken by the state workforce agency in calculating the unemployment tax rate.
Recommended Action
Withholding or falsifying any information related to the change is strictly forbidden. Always provide factual data when preparing forms to notify a state workforce agency of a corporate change.
