Idaho Code § 67-4246

The legislature finds that outdoor recreation is a primary force in providing important social, personal, resource, and economic benefits to the people of Idaho. The legislature further recognizes that in order to obtain the optimum benefit to the people of Idaho, it is necessary to create a reliable source of revenues which will provide funding for capital improvements, repairs, renovations, land acquisition and a recreation incentive program which will enhance Idaho’s local and state park and outdoor recreation opportunities and which will provide alternative activities (to crime or delinquency) for youth and young adults in cooperation with Idaho’s education and law enforcement agencies. The purpose of this act is to establish a trust fund that will generate sufficient revenue to provide stable funding to address Idaho’s outdoor recreation needs.