Idaho Code § 33-1217
Unused sick leave shall accrue from year to year as long as an employee remains continuously in the service of the same school district, including charter districts. Termination of employment in any district shall terminate sick leave rights, both current and accrued, except when such employee is employed by a public education entity or by a state educational agency, as such terms are defined in section 67-5302, Idaho Code, during the school year immediately following the year of termination or within three (3) school years immediately following the year of termination if termination of employment is due to a reduction in force; and the accrued sick leave shall be secured for, and credited to, the employee by the public education entity or state educational agency thereafter employing such employee. Any state educational agency employee or public education entity employee who obtains employment with a school district during the current or subsequent school year following termination shall be credited any unused sick leave accrued during state employment. Whenever new school districts are formed by the consolidation or by the division of existing districts, the accrued sick leave of school district employees who continue in service in the new district or districts created by such consolidation or division shall have such accrued sick leave secured for and credited to them in such newly created district or districts.
Idaho Code § 33-1217