Print Friendly HOUSE BILL NO. 506
– Idaho Digital Learning Academy
HOUSE BILL NO. 506
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IDAHO DIGITAL LEARNING ACADEMY - Amends existing law to provide that the
Idaho Digital Learning Academy shall be a governmental entity; to revise
powers and duties of the Board of Directors of the Academy; to provide for
liability; to provide for insurance; to create the "Digital Learning
Academy Fund"; to revise provisions regarding courses, credits earned and
accreditation; and to provide that the Idaho Digital Learning Academy is an
employer for Public Employee Retirement System purposes.
02/11 House intro - 1st rdg - to printing
02/12 Rpt prt - to Educ
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature Second Regular Session - 2008
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 506
BY EDUCATION COMMITTEE
1 AN ACT
2 RELATING TO THE IDAHO DIGITAL LEARNING ACADEMY; AMENDING SECTION 33-5502,
3 IDAHO CODE, TO REVISE LEGISLATIVE FINDINGS AND GOAL; AMENDING SECTION
4 33-5504, IDAHO CODE, TO REVISE DUTIES OF THE ACADEMY BOARD OF DIRECTORS;
5 AMENDING CHAPTER 55, TITLE 33, IDAHO CODE, BY THE ADDITION OF A NEW SEC-
6 TION 33-5504A, IDAHO CODE, TO PROVIDE THAT THE IDAHO DIGITAL ACADEMY SHALL
7 BE A GOVERNMENTAL ENTITY, TO PROVIDE FOR LIABILITY, TO PROVIDE FOR INSUR-
8 ANCE, TO PROVIDE FOR UNLAWFUL ACTS AND TO PROVIDE FOR RELATIVES OF DIREC-
9 TORS BEING CONSIDERED FOR EMPLOYMENT; AMENDING CHAPTER 55, TITLE 33, IDAHO
10 CODE, BY THE ADDITION OF A NEW SECTION 33-5504B, IDAHO CODE, TO CREATE THE
11 IDAHO DIGITAL LEARNING ACADEMY FUND AND TO PROVIDE FOR EXPENDITURES AND A
12 BUDGET; AMENDING SECTION 33-5505, IDAHO CODE, TO REVISE DEFINITIONS;
13 AMENDING SECTION 33-5506, IDAHO CODE, TO REVISE PROVISIONS REGARDING
14 COURSES, CREDIT EARNED IN COURSES AND ACCREDITATION; AMENDING SECTION
15 33-5507, IDAHO CODE, TO DELETE REFERENCE TO SECONDARY SCHOOL; AMENDING
16 SECTION 59-1374, IDAHO CODE, TO PROVIDE THAT THE IDAHO DIGITAL LEARNING
17 ACADEMY IS AN EMPLOYER FOR PUBLIC EMPLOYEE RETIREMENT SYSTEM PURCHASES;
18 AND AMENDING SECTION 63-3622O, IDAHO CODE, TO PROVIDE THAT THE IDAHO DIGI-
19 TAL LEARNING ACADEMY IS AN EDUCATIONAL INSTITUTION.
20 Be It Enacted by the Legislature of the State of Idaho:
21 SECTION 1. That Section 33-5502, Idaho Code, be, and the same is hereby
22 amended to read as follows:
23 33-5502. CREATION -- LEGISLATIVE FINDINGS -- GOAL. (1) There is hereby
24 created within the state department of education the Idaho digital learning
25 academy, a public school-choice learning environment which joins the best
26 technology with the best instructional practices. The Idaho digital learning
27 academy as provided for in this chapter, is not a single department of state
28 government unto itself, nor is it a part of any of the twenty (20) depart-
29 ments of state government authorized by section 20, article IV, constitution
30 of the state of Idaho, or of the departments prescribed in section 67-2402,
31 Idaho Code. It is legislative intent that the Idaho digital learning academy
32 operate and be recognized not as a state agency or department, but as a gov-
33 ernmental entity whose creation has been authorized by the state, much in the
34 manner as other single purpose districts.
35 (2) The legislature finds that it is in the best public interest to cre-
36 ate the Idaho digital learning academy based on findings that indicate:
37 (a) Technology continues to impact all facets of life, including the edu-
38 cation of students of school age and adult learners;
39 (b) Systems for delivery of education are as diverse as the learners;
40 (c) Public school systems are seeking high quality educational choices
41 within the public system, and are aligning curriculum and assessment with
42 state achievement standards; and
43 (d) The development of a comprehensive digital learning environment is
1 cost prohibitive for individual school districts.
2 (3) The goal of the digital learning academy is to provide choice, acces-
3 sibility, flexibility, quality and equity in curricular offerings for second-
4 ary students in this state.
5 SECTION 2. That Section 33-5504, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 33-5504. DUTIES OF THE ACADEMY BOARD OF DIRECTORS. The board shall be
8 responsible for ensuring that academy procedures and courses are in compliance
9 with the rules of the state board of education and applicable statutes of the
10 state of Idaho. In addition, the board shall:
11 (1) Recommend policies to be established by rule of the state board for
12 effecting the purposes of this chapter.
13 (2) Employ or contract with staff as follows: necessary and purchase such
14 supplies and equipment as are necessary to implement the provisions of this
15 chapter, which purchases shall be exempt from the purchasing laws in chapter
16 57, title 67, Idaho Code.
17 (a) A director who shall be responsible for staff development, staff
18 evaluation, program development and oversight, and quality assurance;
19 (b) A curriculum and instruction coordinator who shall be responsible for
20 training faculty in online course design, development and delivery, and
21 shall assist the director in quality assurance;
22 (c) Clerical staff as necessary to manage student information, maintain
23 student records, manage academy correspondence, and oversee basic finan-
24 cial accounting as directed;
25 (d) Appropriate technology staff who shall support faculty in understand-
26 ing and applying the technical aspects of online course development and
28 ( e3) To enter into contracts with any other governmental or public agency
29 whereby the board agrees to render services to or for such agency in exchange
30 for a charge reasonably calculated to cover the costs of rendering such ser-
32 (4) To accept, receive and utilize any gifts, grants or funds and per-
33 sonal and real property that may be donated to it for the fulfillment of the
34 purposes outlined in this chapter.
35 (5) Employ or contract with necessary f Faculty and teaching staff who are
36 fully certificated Idaho teachers or administrators, to design and deliver
37 planned curriculum content. Such staff shall be provided appropriate and suf-
38 ficient training as necessary The academy shall be exempt from the provisions
39 of sections 33-513, 33-514, 33-514A, 33-515 and 33-515A, Idaho Code, and shall
40 be exempt from chapter 53, title 67, Idaho Code. All teaching and educational
41 staff of the academy shall be exempt, at will employees. The number of such
42 staff shall largely be dictated by the number of courses under development,
43 the number of courses offered, and the number of students participating in
44 academy programs.
45 ( 36) Obtain housing where actual operations of the academy are conducted
46 by academy staff.
47 ( 47) Contract with a service provider for delivery of academy courses
48 online which shall be accessible twenty-four (24) hours a day, seven (7) days
49 a week.
50 ( 58) Ensure that the academy is accredited by the state of Idaho and the
51 northwest accreditation association as established by rule of the state board
52 of education.
53 ( 69) Develop policy for earning credit in courses based on mastery of the
1 subject, demonstrated competency, and meeting the standards set for each
3 ( 710) Provide for articulating the content of certain high school courses
4 with college and university courses in order to award both high school and
5 undergraduate college credit.
6 ( 811) Develop policies and practices which provide strict application of
7 time limits for completion of courses.
8 ( 912) Develop policies and practices on accountability, both by the stu-
9 dent and the teacher, and in accordance with the provisions of section
10 33-5507, Idaho Code.
11 (1 03) Manage the moneys disbursed to the academy board from the superin-
13 (1 14) Set fees charged to school districts for student participation; fees
14 charged for summer school; and fees charged to students and adults for profes-
15 sional development offerings.
16 (15) Contract with a certified public accounting firm to conduct an annual
17 audit of the Idaho digital learning academy.
18 SECTION 3. That Chapter 55, Title 33, Idaho Code, be, and the same is
19 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
20 ignated as Section 33-5504A, Idaho Code, and to read as follows:
21 33-5504A. GOVERNMENTAL ENTITY -- LIABILITY -- INSURANCE. (1) The Idaho
22 digital learning academy shall be a governmental entity as provided in section
23 33-5502, Idaho Code. For the purposes of section 59-1302(15), Idaho Code, the
24 Idaho digital learning academy created pursuant to this chapter shall be
25 deemed a governmental entity. Pursuant to the provisions of section 63-3622O,
26 Idaho Code, sales to or purchases by the Idaho digital learning academy are
27 exempt from payment of the sales and use tax. The Idaho digital learning acad-
28 emy and its board of directors are subject to the following provisions in the
29 same manner as a traditional public school and the board of trustees of a
30 school district:
31 (a) Sections 18-1351 through 18-1362, Idaho Code, on bribery and corrupt
32 influence, except as provided by section 33-5204A(2), Idaho Code;
33 (b) Chapter 2, title 59, Idaho Code, on prohibitions against contracts
34 with officers;
35 (c) Chapter 7, title 59, Idaho Code, on ethics in government;
36 (d) Chapter 23, title 67, Idaho Code, on open public meetings; and
37 (e) Chapter 3, title 9, Idaho Code, on disclosure of public records.
38 (2) The Idaho digital learning academy may sue or be sued, purchase,
39 receive, hold and convey real and personal property for school purposes, and
40 its employees, directors and officers shall enjoy the same immunities as
41 employees, directors and officers of traditional public school districts and
42 other public schools, including those provided by chapter 9, title 6, Idaho
44 (3) The Idaho digital learning academy shall secure insurance for lia-
45 bility and property loss.
46 (4) It shall be unlawful for:
47 (a) Any director to have pecuniary interest directly or indirectly in any
48 contract or other transaction pertaining to the maintenance or conduct of
49 the Idaho digital learning academy, or to accept any reward or compensa-
50 tion for services rendered as a director except as may be otherwise pro-
51 vided in this subsection (4). The board of directors of the Idaho digital
52 learning academy may accept and award contracts involving the Idaho digi-
53 tal learning academy to businesses in which the director or a person
1 related to him by blood or marriage within the second degree of consan-
2 guinity has a direct or indirect interest, provided that the procedures
3 set forth in section 18-1361 or 18-1361A, Idaho Code, are followed. The
4 receiving, soliciting or acceptance of moneys of the Idaho digital learn-
5 ing academy for deposit in any bank or trust company, or the lending of
6 moneys by any bank or trust company to the Idaho digital learning academy,
7 shall not be deemed to be a contract pertaining to the maintenance or con-
8 duct of the Idaho digital learning academy within the meaning of this sec-
9 tion; nor shall the payment by the Idaho digital learning academy board
10 of directors of compensation to any bank or trust company for services
11 rendered in the transaction of any banking business with the Idaho digital
12 learning academy board of directors be deemed the payment of any reward or
13 compensation to any officer or director of any such bank or trust company
14 within the meaning of this section.
15 (b) The board of directors of the Idaho digital learning academy to enter
16 into or execute any contract with the spouse of any member of such board,
17 the terms of which said contract require, or will require, the payment or
18 delivery of any Idaho digital learning academy funds, moneys or property
19 to such spouse, except as provided in section 18-1361 or 18-1361A, Idaho
21 (5) When any relative of any director, or relative of the spouse of a
22 director related by affinity or consanguinity within the second degree, is to
23 be considered for employment in the Idaho digital learning academy, such
24 director shall abstain from voting in the election of such relative, and shall
25 be absent from the meeting while such employment is being considered and
27 SECTION 4. That Chapter 55, Title 33, Idaho Code, be, and the same is
28 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
29 ignated as Section 33-5504B, Idaho Code, and to read as follows:
30 33-5504B. EXPENDITURES -- BUDGET. (1) There is hereby created in the
31 state treasury the Idaho digital learning academy fund. The fund shall consist
32 of appropriations, fees, grants, gifts or moneys from any other source. The
33 state treasurer shall invest all idle moneys in the fund and interest earned
34 on such investments shall be retained by the fund.
35 (2) On or before the first Monday in July, there will be held at the time
36 and place determined by the Idaho digital learning academy board, a budget
37 meeting and public hearing upon the proposed budget of the Idaho digital
38 learning academy. Notice of the budget meeting and public hearing shall be
39 posted at least ten (10) full days prior to the date of the meeting in at
40 least one (1) conspicuous place to be determined by the Idaho digital learning
41 academy board of directors. The place, hour and day of the hearing shall be
42 specified in the notice, as well as the place where such budget may be exam-
43 ined prior to the hearing. On or before the first Monday in July a budget for
44 the Idaho digital learning academy shall be agreed upon and approved by the
45 majority of the Idaho digital learning academy board of directors.
46 SECTION 5. That Section 33-5505, Idaho Code, be, and the same is hereby
47 amended to read as follows:
48 33-5505. DEFINITIONS. As used in this chapter:
49 (1) "Academy board," also referred to in this chapter as "the board"
50 means the board of directors of the Idaho digital learning academy as such
51 board is created in section 33-5503, Idaho Code.
1 (2) "Host district" means an Idaho school district where the fiscal
2 operations of the Idaho digital learning academy are housed until January 1,
4 (3) "Idaho digital learning academy" means an online educational program
5 organized as a fully accredited secondary school with statewide capabilities
6 for delivering accredited courses to Idaho resident students in grades seven
7 (7) through twelve (12) at no cost to the student unless the student enrolls
8 in additional courses beyond full-time enrollment. Participation in the acad-
9 emy by public school students shall be in compliance with academy and local
10 school district policies. Adult learners and out-of-state students shall pay
11 tuition commensurate with rates established by the state board with the advice
12 of the superintendent, and such funds shall be included in the budget and
13 audit of the academy's fiscal records.
14 (4) "State board" means the Idaho state board of education. The board is
15 authorized and directed, with the advice and recommendation of the academy
16 board of directors, to promulgate rules to implement the provisions of this
18 (5) "Superintendent" means the Idaho state superintendent of public
20 SECTION 6. That Section 33-5506, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 33-5506. COURSES -- DEVELOPMENT -- BROKERED -- CREDIT -- ACCREDITATION.
23 Online courses shall reflect state of the art in multimedia-based digital
24 learning. Courses offered shall be of high quality in appearance and presenta-
25 tion, and shall be designed to meet the needs of all students regardless of
26 the student's level of learning.
27 (1) All courses developed under the auspices of the academy are the prop-
28 erty of the academy. Courses may be developed by qualified Idaho teachers who
29 possess the necessary technical background and instructional expertise. Such
30 persons may also be hired to deliver the course online. Nothing shall prevent
31 the board from providing additional training to teachers in the development
32 and online delivery of courses.
33 (2) At the discretion of the board with consideration for necessity, con-
34 venience and cost effectiveness, brokered courses developed by outside sources
35 may be obtained for use by the academy; however, such courses shall be taught
36 online by Idaho teachers unless special circumstances determined by the direc-
37 tor require a waiver of this requirement.
38 (3) Credit earned Grade percentages in courses shall be based on such
39 criteria as mastery of the subject, demonstrated competency, and meeting the
40 standards set for each course , in contrast to credit earned in a traditional
41 classroom based on time spent in the classroom.
42 (4) All courses shall meet criteria established by the state of Idaho and
43 the northwest accreditation association as necessary for accreditation of the
45 SECTION 7. That Section 33-5507, Idaho Code, be, and the same is hereby
46 amended to read as follows:
47 33-5507. REGISTRATION -- ACCOUNTABILITY. (1) A student may register with
48 the academy upon recommendation from a traditional school counselor or admin-
49 istrator, or may register directly with the academy if there is no current
50 public school affiliation. However, in order for coursework completed through
51 the academy to be recorded on the student's transcript, the student shall
1 indicate which secondary school is to receive and record credits earned.
2 (2) Students who register for courses shall provide the name of a respon-
3 sible adult who shall be the contact person for the academy in situations
4 which require consultation regarding the student's conduct and performance. A
5 designated responsible adult for students with a school affiliation may be a
6 teacher, a counselor or a distance learning coordinator. For home schooled
7 students, a parent or guardian may be designated.
8 (3) Policies of accountability as established by rule of the state board
9 shall address the special conditions which exist in an environment where there
10 is reduced face-to-face contact between student and teacher; where students
11 access courses at any time of day, from any location and at the student's own
12 pace; where online etiquette and ethics should be clearly understood and
13 required of all participants; and where all students' participation is moni-
14 tored by online teachers and academy personnel.
15 (4) Policies shall be established by rule of the state board for student-
16 related issues including taking exams, proctored or unproctored; ensuring that
17 the work is being done by the student; and ensuring that ethical conduct and
18 proper etiquette are always observed by all participants.
19 SECTION 8. That Section 59-1374, Idaho Code, be, and the same is hereby
20 amended to read as follows:
21 59-1374. EMPLOYERS -- MEMBERS -- EXCEPTIONS. All school districts, public
22 community college districts and Boise State University shall become employers
23 pursuant to the provisions of chapter 13, title 59, Idaho Code, on July 1,
24 1967, except as herein otherwise provided. School employees shall become mem-
25 bers pursuant to the provisions of chapter 13, title 59, Idaho Code, on July
26 1, 1967, except as herein otherwise provided. Provided, however, that teacher
27 members employed by the agricultural extension service of the college of agri-
28 culture of the University of Idaho shall be deemed to be employees of the
29 state of Idaho notwithstanding the provisions of section 59-1302(14)(B)(e),
30 Idaho Code, and may elect to participate or be excluded as members of the sys-
31 tem in accordance with rules of the board. All public charter schools created
32 pursuant to chapter 52, title 33, Idaho Code, shall be employers pursuant to
33 the provisions of chapter 13, title 59, Idaho Code. The Idaho digital learning
34 academy created pursuant to chapter 55, title 33, Idaho Code, shall be an
35 employer pursuant to the provisions of this chapter 13, title 59, Idaho Code.
36 SECTION 9. That Section 63-3622O, Idaho Code, be, and the same is hereby
37 amended to read as follows:
38 63-3622O. EXEMPT PRIVATE AND PUBLIC ORGANIZATIONS. (1) There are exempted
39 from the taxes imposed by this chapter:
40 (a) Sales to or purchases by hospitals, health-related entities, educa-
41 tional institutions, forest protective associations and canal companies
42 which are nonprofit organizations; and
43 (b) Donations to, sales to, and purchases by the Idaho Foodbank Ware-
44 house, Inc.; and
45 (c) Donations to, sales to, and purchases by food banks or soup kitchens
46 of food or other tangible personal property used by food banks or soup
47 kitchens in the growing, storage, preparation or service of food, but not
48 including motor vehicles or trailers; and
49 (d) Sales of clothes to, donations of clothes to, and purchases of
50 clothes by nonsale clothiers; and
51 (e) Sales to or purchases by centers for independent living; and
1 (f) Sales to or purchases by the state of Idaho and its agencies and its
2 political subdivisions; and
3 (g) Sales to or purchases by volunteer fire departments or licensed emer-
4 gency medical service agencies; and
5 (h) Sales to or purchases by a qualifying senior citizen center; and
6 (i) Sales to or purchases by the Blind Services Foundation, Inc.; and
7 (j) Donations to, sales to or purchases by the Advocates for Survivors of
8 Domestic Violence and Sexual Assault, Inc., a nonprofit corporation.
9 (k) Sales to or purchases by nonprofit organizations offering free dental
10 clinic services to children.
11 (l) Admissions to and purchases by museums, as defined in subsection (2)
12 of this section.
13 (2) As used in this section, these words shall have the following mean-
15 (a) "Educational institution" shall mean nonprofit colleges, universi-
16 ties, public charter schools organized pursuant to chapter 52, title 33,
17 Idaho Code, the Idaho digital learning academy established pursuant to
18 chapter 55, title 33, Idaho Code, and other primary and secondary
19 schools, the income of which is devoted solely to education and in which
20 systematic instruction in the usual branches of learning is given. This
21 definition does not include schools primarily teaching business, dancing,
22 dramatics, music, cosmetology, writing, gymnastics, exercise and other
23 special accomplishments nor parent-teacher associations, parent groups,
24 alumni or other auxiliary organizations with purposes related to the edu-
25 cational function of an institution or collective group of institutions.
26 (b) "Hospital" shall include nonprofit institutions licensed by the state
27 for the care of ill persons. It shall not extend to nursing homes or simi-
28 lar institutions.
29 (c) "Health-related entities" shall mean the Idaho Cystic Fibrosis Foun-
30 dation, Idaho Epilepsy League, Idaho Lung Association, March of Dimes,
31 American Cancer Society, Mental Health Association, The Arc, The
32 Children's Home Society of Idaho, American Heart Association, Idaho Ronald
33 McDonald House, United Cerebral Palsy, Arthritis Foundation, Muscular Dys-
34 trophy Foundation, National Multiple Sclerosis Society, Rocky Mountain
35 Kidney Association, American Diabetes Association, Easter Seals, Idaho
36 Community Action Agencies, Idaho Primary Care Association and community
37 health centers who are members of the Idaho Primary Care Association, the
38 Idaho Diabetes Youth Programs, Special Olympics Idaho, the Idaho Women's
39 and Children's Alliance, and the Family Services Alliance of Southeast
40 Idaho, together with said entities' local or regional chapters or divi-
42 (d) "Canal companies" shall include nonprofit corporations which are
43 incorporated solely for the purpose of operating and maintaining and are
44 engaged solely in operation and maintenance of dams, reservoirs, canals,
45 lateral and drainage ditches, pumps or pumping plants.
46 (e) "Forest protective associations" shall mean associations whose pur-
47 pose is the furnishing, operating and maintaining of a protective system
48 for the detection, prevention and suppression of forest or range fires.
49 Forest protective associations shall include only those associations with
50 which the state of Idaho has contracted or become a member of pursuant to
51 chapter 1, title 38, Idaho Code.
52 (f) "Food banks or soup kitchens" shall mean any nonprofit corporation or
53 association, other than the Idaho Foodbank Warehouse, Inc., one of whose
54 regular activities is the furnishing or providing of food or food products
55 to others without charge.
1 (g) "Nonsale clothier" shall mean any nonprofit corporation or associa-
2 tion one of whose primary purposes is the furnishing or providing of
3 clothes to others without charge.
4 (h) "Clothes" shall mean garments in general, designed or intended to be
5 worn by humans and shall include footwear in addition to wearing apparel.
6 (i) "Center for independent living" shall mean a private, nonprofit, non-
7 residential organization in which at least fifty-one percent (51%) of the
8 principal governing board, management and staff are individuals with dis-
9 abilities and that:
10 (i) Is designed and operated within a local community by individu-
11 als with disabilities;
12 (ii) Provides an array of independent living services and programs;
14 (iii) Is cross-disability.
15 (j) "Political subdivision" means:
16 (i) A governmental organization which:
17 1. Embraces a certain territory,
18 2. Is organized for public advantage and not in the interest of
19 private individuals or classes,
20 3. Has been delegated functions of government, and
21 4. Has the statutory power to levy taxes; or
22 (ii) A public health district created by section 39-408, Idaho
23 Code; or
24 (iii) A soil conservation district as defined in section 22-2717,
25 Idaho Code; or
26 (iv) A drainage district created pursuant to chapter 29, title 42,
27 Idaho Code; or
28 (v) An irrigation district created pursuant to title 43, Idaho
29 Code; or
30 (vi) A state grazing board created by section 57-1204, Idaho Code;
32 (vii) A water measurement district created pursuant to section
33 42-705 or 42-706, Idaho Code; or
34 (viii) A ground water management district created pursuant to chapter
35 51, title 42, Idaho Code.
36 (k) "Agency of the state of Idaho" shall mean an office or organization
37 created by the constitution or statutes of this state and constituting a
38 component part of the executive, judicial or legislative branch of the
39 government of this state.
40 (l) "Volunteer fire department" means an entity exempt from federal
41 income taxation pursuant to section 501(c)(3) of the Internal Revenue Code
42 and which primarily provides fire protection, or fire prevention on a not-
43 for-profit basis to surrounding residents.
44 (m) "Licensed emergency medical service agency (EMS)" means an emergency
45 medical service licensed by the EMS bureau of the department of health and
46 welfare and which is exempt from federal income taxation pursuant to sec-
47 tion 501(c)(3) of the Internal Revenue Code and which provides emergency
48 medical services on a not-for-profit basis to surrounding residents.
49 (n) "Qualifying senior citizen center" means an entity exempt from income
50 tax pursuant to section 501(c)(3) of the Internal Revenue Code and which
51 is a community facility for the organization and provision of a broad
52 spectrum of services, which shall include provision of health (including
53 mental health), social, nutritional, and educational services and the pro-
54 vision of facilities for recreational activities for older individuals.
55 (o) "Museum" means a public institution or an entity exempt from income
1 tax pursuant to section 501(c)(3) of the Internal Revenue Code, which
2 stores, preserves and exhibits objects of art, history, science or other
3 objects of historical, educational or cultural value on a permanent basis
4 in a building, portion of a building or outdoor location and which pro-
5 vides museum services to the public on a regular basis.
6 (3) The exemption granted by subsection (1)(f) of this section does not
7 include any association or other organization whose members are political
8 subdivisions or state agencies unless the organization is expressly created
9 under the joint powers provision of sections 67-2328 through 67-2333, Idaho
11 (4) The exemptions granted by subsection (1) of this section do not
12 include the use of tangible personal property by a contractor used to improve
13 real property of an exempt entity when such use is within the definition pro-
14 vided by section 63-3615(b), Idaho Code, whether the use tax liability is
15 included in a contract total or stated separately in a contract.
16 (5) There is exempted from the taxes imposed in this chapter, the renting
17 of a place to sleep to an individual by the Idaho Ronald McDonald House.
STATEMENT OF PURPOSE
The purpose of this legislation is to provide the Idaho Digital
Learning Academy with financial independence from a host school
district. All changes allow IDLA to continue operating in the same
fashion as the preceding five years.
An additional change allows IDLA to extend service to students in
lower grades due to growth and to accommodate our stakeholder
needs. Currently gifted and talented math students in sixth grade
take IDLA pre-algebra. This change will allow our law to reflect
an existing service that IDLA provides to gifted and talented
students in the state.
This proposed legislation has no fiscal impact. The changes allow
financial independence and extend current and future course
offerings to lower grades.
Name: Representative Mack Shirley Senator Stan Bastian
Phone: (208) 332-1000 Senator Dick Sagness
Representative Pete Nielsen Donna Vakili, IDLA
Representative Rich Wills (208) 342-0207
Representative Donna Boe
STATEMENT OF PURPOSE/FISCAL NOTE H 506
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