Idaho Code § 49-2705: Liability.

(1) Liability for any death, personal injury, or property damage suffered by any person in a funeral procession shall not be imposed upon the funeral home and/or duly authorized escort vehicle in charge of the funeral procession, its employees or agents, unless such death, personal injury, or property damage is proximately caused by the negligent or intentional act or omission of an employee or agent of the funeral home and/or duly authorized escort vehicle.

(2) Liability for any death, personal injury, or property damage that results from, is caused by, or arising out of any action or inaction of any operator of a vehicle in a funeral procession under the control of a funeral home and/or duly authorized escort vehicle shall not be imposed upon such funeral home and/or duly authorized escort vehicle, its employees or agents, unless the death, personal injury, or property damage is proximately caused by the negligent or intentional act or omission of an employee or agent of the funeral home and/or duly authorized escort vehicle.

(3) The operator of a vehicle in a funeral procession shall not be deemed to be an agent of the funeral home and/or duly authorized escort vehicle unless such operator is an employee of the funeral home and/or duly authorized escort vehicle and acting in the course of his employment, or unless such operator was retained as in independent contractor of the funeral home and is performing services pursuant thereto.