2023 Idaho Code › Title 59 - PUBLIC OFFICERS IN GENERAL › Chapter 11 - SOCIAL SECURITY BENEFITS › Section 59-1101 - ACCEPTANCE OF BENEFITS OF FEDERAL SOCIAL SECURITY ACT.

59-1101. ACCEPTANCE OF BENEFITS OF FEDERAL SOCIAL SECURITY ACT. (1) The state of Idaho on behalf of all of its officers and employees and the officers and employees of all of its agencies, counties and cities and of any and all of its municipal corporations, political subdivisions, governmental entities, independent bodies corporate and politic or any legal entity independently or collectively providing governmental functions and created pursuant to Idaho Code, hereby accepts the benefits of the provisions of the federal social security act, of 1935, as amended thereto, whenever the provisions of such act are extended to embrace their officers and employees; provided however, that any services performed pursuant to 42 U.S.C. section 418(c)(6) shall not be considered as employment within the meaning of this chapter.
(2) Pursuant to the provisions of 42 U.S.C. section 418(d)(1), (d)(3) and (l), the benefits described in this section are extended to police officer positions and firefighter positions covered by a retirement system.
(a) For the purposes of social security coverage and the provisions of this section, a "police officer position" means a paid position existing in the regularly organized police department or police force of the state or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of one (1) or more of the characteristics of maintaining order, preventing and detecting crime and enforcing the laws of the state or any political subdivision.
(b) For the purposes of social security coverage and the provisions of this section, a "firefighter position" means a paid position existing in the organized fire department, district or association of incorporated municipalities, counties, state agencies or any political subdivision created pursuant to Idaho Code, whose primary duties and principal accountability consists of the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" includes positions such as a fire marshal whose principal accountability is to investigate the cause and origin of fires and includes a fire chief, fire captain and fire warden whose primary position and principal accountability requires direct supervision of employees engaged in the prevention, pre-suppression, suppression and extinguishment of fires. A "firefighter position" does not include an employee who may be required on occasion to engage in firefighter activities as a secondary requirement of the position.
(c) The terms "police officer position" and "firefighter position" do not include services in positions that, although connected with police officer and firefighter functions, are not police officer or firefighter positions.
History:
[59-1101, added 1949, ch. 285, sec. 1, p. 586; am. 1951, ch. 295, sec. 1, p. 652; am. 1953, ch. 81, sec. 1, p. 105; am. 1953, ch. 190, sec. 1, p. 299; am. 1955, ch. 14, sec. 1, p. 17; am. 1961, ch. 86, sec. 1, p. 117; am. 2013, ch. 334, sec. 1, p. 871.]