1. (1) The state board of education shall determine what costs of transporting pupils, including maintenance, operation and depreciation of basic vehicles, insurance, payments under contract with other public transportation providers whose vehicles used to transport pupils comply with federal transit administration regulations, "bus testing," 49 CFR part 665, and any revision thereto, as provided in subsection (4)(d) of this section, or other state department of education-approved private transportation providers, salaries of drivers, and any other costs, shall be allowable in computing the transportation support program of authorized transportation operations.
2. (2) Any costs associated with the addition of vehicle features that are not part of the basic vehicle shall not be allowable in computing the transportation support program of an authorized transportation operation. A basic vehicle is hereby defined as the cost of the vehicle without optional features, plus the addition of essential safety features and features necessary for the transportation of pupils with disabilities.
3. (3) Each authorized transportation operation shall maintain records and make reports as are required for the purposes of this section.

4. (4) The transportation support program of an authorized transportation operation shall be based upon the allowable costs of:

   1. (a) Transporting public school pupils one and one-half (1 1/2) miles or more to school;
   2. (b) Transporting pupils less than one and one-half (1 1/2) miles as provided in section 33-1501, Idaho Code, when approved by the state board of education;
   3. (c) Payments when transportation is not furnished, as provided in section 33-1503, Idaho Code;
   4. (d) The transportation program for kindergarten through grade 12, upon the costs of payments pursuant to a contract with other public or private transportation providers entered into as provided in section 33-1510, Idaho Code, if the authorized transportation operation establishes that the reimbursable costs of transportation under the contract are equal to or less than the costs for school buses;
   5. (e) The employer’s share of contributions to the public employee retirement system and to social security; and
   6. (f) Providing transportation to and from approved school activities as may be approved by the rules of the state board of education.

5. (5) The state’s share of the transportation support program shall be fifty percent (50%) of reimbursable transportation costs incurred by the authorized transportation operation during the immediately preceding state fiscal year, except for the cost of state department of education training and fee assessments and bus depreciation and maintenance, for which the state’s share shall be eighty-five percent (85%) of such costs. The state’s share for authorized transportation operations that contract for pupil transportation services shall be the average state share of costs for authorized transportation operations that are school district-run operations, based on the statewide total of such costs. Provided however, that the reimbursable costs for any authorized transportation operation shall not exceed one hundred three percent (103%) of the statewide average reimbursable cost per mile or the statewide average reimbursable cost per student rider, whichever is more advantageous to the authorized transportation provider. If an authorized transportation operation’s costs exceed the one hundred three percent (103%) limit when computed by the more advantageous of the two (2) methods, that authorized transportation operation shall be reimbursed at the appropriate percentage designated by this subsection, multiplied by the maximum limit for whichever method is more favorable to the authorized transportation operation. An authorized transportation operation may appeal the application of the one hundred three percent (103%) limit on reimbursable costs to the state board of education, which may establish for that authorized transportation operation a new percentile limit for reimbursable costs compared to the statewide average, which is higher than one hundred three percent (103%). In doing so, the state board of education may set a new limit that is greater than one hundred three percent (103%), but is less than the percentile limit requested by the authorized transportation operation. However, the percentage increase in the one hundred three percent (103%) cap shall not exceed the percentage of the authorized transportation operation’s bus runs that qualify as a hardship bus run, pursuant to this subsection. Any costs above the new level established by the state board of education shall not be reimbursed. Such a change shall only be granted by the state board of education for hardship bus runs. To qualify as a hardship bus run, such bus run shall meet at least two (2) of the following criteria:

   1. (a) The number of student riders per mile is less than fifty percent (50%) of the statewide average number of student riders per mile;
   2. (b) Less than a majority of the miles on the bus run are by paved surface, concrete or asphalt road;
   3. (c) Over ten percent (10%) of the miles driven on the bus run are a five percent (5%) slope or greater.

6. (6) Beginning on July 1, 2005, any eligible home-based public virtual school may claim transportation reimbursement for the prior fiscal year’s cost of providing educational services to students. In order to be eligible, such a school shall have at least one (1) average daily attendance divisor, pursuant to section 33-1002, Idaho Code, that is greater than the median divisor shown for any category of pupils, among the actual divisors listed. For the purposes of paragraphs (a), (b) and (c) of this subsection, "education provider" means the home-based public virtual school or an entity that has legally contracted with the home-based public virtual school to supply education services. Reimbursable costs shall be limited to the costs of:

   1. (a) Providing an internet connection service between the student and the education provider, not including the cost of telephone service;
   2. (b) Providing electronic and computer equipment used by the student to transmit educational material between the student and the education provider;
   3. (c) Providing a toll-free telephone service for students to communicate with the education provider;
   4. (d) Providing education-related, face-to-face visits by representatives of the home-based public virtual school, with such reimbursements limited to the mileage costs set for state employee travel by the state board of examiners; and

   5. (e) Any actual pupil transportation costs that would be reimbursable if claimed by an authorized transportation operation that is a school district.

      The total reimbursement for such home-based public virtual schools shall be exempt from the statewide average cost per mile limitations of this section. The state’s share of reimbursable costs shall be eighty-five percent (85%), subject to the statewide cost per student rider provisions of this section. For the purposes of such home-based public virtual school, the number of student riders shall be the same as the number of pupils in average daily attendance.

7. (7) The state department of education shall calculate the amount of state funds lost in fiscal year 2010 by each authorized transportation operation as a result of the decrease in the state reimbursement from eighty-five percent (85%) to fifty percent (50%) of certain eligible costs, including the reduction calculated for authorized transportation operations that contract for pupil transportation services, and excluding any reductions made due to the limitation on reimbursable expenses, all pursuant to subsection (5) of this section. The amount so calculated shall be distributed to each authorized transportation operation in fiscal year 2010. For each fiscal year thereafter, the amount distributed pursuant to this subsection for each authorized transportation operation shall be determined as follows:

   1. (a) Divide the amount distributed to the authorized transportation operation pursuant to this subsection in fiscal year 2010 by the authorized transportation operation’s support units for fiscal year 2010;
   2. (b) Multiply the result of the calculation found in paragraph (a) of this subsection by the number of support units in the current fiscal year, excluding any support units attributable to students educated primarily through home-based or virtual means;
   3. (c) Determine the percentage change in statewide transportation reimbursements as provided for in subsection (5) of this section since fiscal year 2010;
   4. (d) Determine the percentage change in statewide student enrollment since fiscal year 2010;
   5. (e) Subtract the result of the calculation found in paragraph (d) of this subsection from the result of the calculation found in paragraph (c) of this subsection;

   6. (f) Adjust the result of the calculation found in paragraph (b) of this subsection by the percentage result from paragraph (e) of this subsection.

      For authorized transportation operations that are school districts that divided after fiscal year 2010, the calculation in paragraph (a) of this subsection shall still be based on the fiscal year 2010 figures for the formerly consolidated district. For authorized transportation operations that are public charter schools beginning operations on or after July 1, 2009, all calculations in this subsection that are based on fiscal year 2010 shall instead be based on the public charter school’s first fiscal year of operations. For the purposes of this subsection, the support units used shall be the number used for calculating salary-based apportionment. Funds distributed pursuant to this subsection shall be used to defray the cost of pupil transportation. If the amount distributed is in excess of an authorized transportation operation’s actual pupil transportation costs, less any state reimbursements provided by subsection (5) of this section, the excess funds may be used at the authorized transportation operation’s discretion.

8. (8) Notwithstanding the provisions of subsection (5) of this section, the state’s share of the transportation support program will be based on reimbursable transportation costs incurred by an authorized transportation provider during the state fiscal year prior to the immediately preceding state fiscal year if, during the immediately preceding state fiscal year:

   1. (a) An emergency occurred in the state or in the area where the authorized transportation operation is located. For purposes of this subsection, an emergency includes but is not limited to school closures caused by extreme weather conditions, a fire, an epidemic, or pollution of air or water; and
   2. (b) As a direct result of such emergency, the reimbursable transportation costs of an authorized transportation operation decreased by at least ten percent (10%) from the prior fiscal year.

9. (9) Notwithstanding any provisions of law to the contrary, for the duration of an emergency described in subsection (8) of this section, the miles for which transportation costs may be reimbursed will be miles:

   1. (a) Directly associated with transporting students for the purpose of school attendance during regular days and hours; or
   2. (b) Related to the delivery of food, delivery of instructional materials, or other trips supporting the continuation of educational services.
10. (10) As used in this section, "authorized transportation operation" means a school district or public charter school transportation program authorized by the state department of education that may include the use of any vehicles authorized pursuant to chapter 15, title 33, Idaho Code.

[33-1006, added 1963, ch. 13, sec. 130, p. 27; am. 1969, ch. 198, sec. 1, p. 582; am. 1974, ch. 207, sec. 1, p. 1536; am. 1979, ch. 254, sec. 8, p. 670; am. 1980, ch. 179, sec. 7, p. 390; am. 1994, ch. 428, sec. 11, p. 1379; am. 1997, ch. 281, sec. 1, p. 853; am. 2003, ch. 372, sec. 11, p. 993; am. 2004, ch. 370, sec. 1, p. 1095; am. 2007, ch. 352, sec. 10, p. 1040; am. 2009, ch. 284, sec. 1, p. 852; am. 2010, ch. 234, sec. 33, p. 537; am. 2012, ch. 52, sec. 1, p. 148; am. 2013, ch. 168, sec. 1, p. 386; am. 2017, ch. 117, sec. 1, p. 268; am. 2021, ch. 248, sec. 1, p. 771; am. 2025, ch. 278, sec. 1, p. 1175.]