Idaho Code § 14-5-1503: TRANSITIONAL PROVISION.

(1) An initial report filed under this chapter for property that was not presumed abandoned before July 1, 2024, but that is presumed abandoned and required to be reported under this chapter must include all items of property that would have been presumed abandoned during the two (2) year period preceding July 1, 2024, as if this chapter had been in effect during that period.

(2) This chapter does not relieve a holder of a duty that arose before July 1, 2024, to report, pay, or deliver property. Subject to section 14-5-610(2) and (3), Idaho Code, a holder that did not comply with the law governing unclaimed property before July 1, 2024, is subject to applicable provisions for enforcement and penalties in effect before July 1, 2024.