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States Department of Labor that originally had federal visitorial powers to inspect and examine workplaces. The United States Congress established the agency under the Occupational Safety and Health Act (OSH Act), which President Richard M. Nixon signed into law on December 29, 1970. OSHA's mission is to "assure safe and healthy working conditions for working men and women by setting and enforcing standards and by providing training, outreach, education, and assistance". The agency is also charged with enforcing a variety of whistleblower statutes and regulations.

History From its creation in 1934, the Bureau of Labor Standards of the Department of Labor addressed some work safety issues. The economic boom and associated labor turnover during World War II worsened work safety in nearly all areas of the United States economy, but after 1945 accidents again declined as long-term forces reasserted themselves. Additionally, new and powerful labor unions played an increasingly important role in worker safety post-World War II. In the 1960s, increasing economic expansion again led to rising injury rates, and the resulting political pressures led Congress to establish the Occupational Safety and Health Administration (OSHA) on April 28, 1971, the date that the Occupational Health and Safety Act became effective. The new agency incorporated much of what had been the original Bureau of Labor Standards. George Guenther was appointed by Labor Secretary James D. Hodgson as the agency's first director. OSHA has run a number of training, compliance assistance, and health and safety recognition programs throughout its history. The OSHA Training Institute, which trains government and private sector health and safety personnel, began in 1972. In 1978, the agency began a grant-making program, now called the Susan Harwood Training Grant Program, to train workers and employers in reducing workplace hazards.

OSH Act coverage The OSH Act covers most private-sector employers and their workers, in addition to some public-sector employers and workers in the 50 states and certain territories and jurisdictions under federal authority. Those jurisdictions include the District of Columbia, Puerto Rico, the Virgin Islands, American Samoa, Guam, Northern Mariana Islands, Wake Island, Johnston Island, and the Outer Continental Shelf Lands as defined in the Outer Continental Shelf Lands Act. Private sector employers The OSH Act covers most private sector employers in all 50 states, the District of Columbia, and other U.S. jurisdictions—either directly through federal OSHA or through an OSHA-approved state plan. State plans are OSHA-approved job safety and health programs operated by individual states instead of federal OSHA. Federal OSHA approves and monitors all state plans and provides as much as fifty percent of the funding for each program.

astern Washington, with which it shares the Pacific Time Zone—the rest of the state uses the Mountain Time Zone. The state's south includes the Snake River Plain (which has most of the population and agricultural land), and the southeast incorporates part of the Great Basin. Idaho is quite mountainous and contains several stretches of the Rocky Mountains. The United States Forest Service holds about 38% of Idaho's land, the highest proportion of any state. Industries significant for the state economy include manufacturing, agriculture, mining, forestry, science and technology, and tourism. Idaho has been a predominantly Republican state since statehood, with the Republican Party dominating in both state and national elections; abortion is severely restricted and the state retains the death penalty, including methods like the firing squad. The state contains the Idaho National Laboratory. Idaho's agricultural sector supplies many products, but the state is best known for its potato crop, which comprises around one-third of the nationwide yield.

ate and national elections; abortion is severely restricted and the state retains the death penalty, including methods like the firing squad. The state contains the Idaho National Laboratory. Idaho's agricultural sector supplies many products, but the state is best known for its potato crop, which comprises around one-third of the nationwide yield. Its official state nickname is the "Gem State". Etymology In the early 1860s, when the U.S. Congress was considering organizing a new territory around Pikes Peak in the Rocky Mountains, the name "Idaho" was popular among the Congressional committee, as they believed it to be derived from a Shoshone term meaning "gem of the mountains." Realizing in January 1861 the name was quite possibly a fabrication and not Native American at all, the U.S. Congress ultimately decided to name the area Colorado Territory when it was created. But, by the time this decision was made in February 1861, the town of Idaho Springs, Colorado had already been named after their early frontrunner for a name, Idaho. In 1863, the Territory of Idaho was formed, though “Montana” was nearly its name. More than a decade after the name Idaho was first discussed for the eventual Colorado Territory, George M. Willing, a politician, claimed that he had been inspired by a little girl named Ida and that he coined the name in Washington at the time of the Congressional committee when he had been posing as an elected delegate to Congress. The same year Congress created Colorado Territory, a county called Idaho County was created in eastern Washington Territory. The county was named after a steamship named Idaho, which was launched on the Columbia River in 1860. It is unclear whether the steamship was named before or after the legitimacy of the Native American origins of “Idaho” came into question. Regardless, part of Washington Territory, including Idaho County, was used to create Idaho Territory in 1863. Idaho Territory would later change its boundaries to the area that became the U.S.

ce of British Columbia. Idaho's state capital and largest city is Boise. With an area of 83,569 square miles (216,440 km2), Idaho is the 14th-largest state by land area. The state has a population of approximately two million people; it ranks as the 13th-least populous and the seventh-least densely populated of the 50 U.S. states. For thousands of years, and prior to European colonization, Idaho had been inhabited by natives. In the early 19th century, Idaho was considered part of the Oregon Country, an area which was disputed between the U.S. and the British Empire. Idaho officially became a U.S. territory with the signing of the Oregon Treaty of 1846, but a separate Idaho Territory was not organized until 1863, instead being included for periods in Oregon Territory and Washington Territory. The state was eventually admitted to the Union on July 3, 1890, becoming the 43rd state. Forming part of the Pacific Northwest (and the associated Cascadia bioregion), Idaho is divided into several distinct geographic and climatic regions. The state's north, the relatively isolated Idaho Panhandle, is closely linked with Eastern Washington, with which it shares the Pacific Time Zone—the rest of the state uses the Mountain Time Zone. The state's south includes the Snake River Plain (which has most of the population and agricultural land), and the southeast incorporates part of the Great Basin. Idaho is quite mountainous and contains several stretches of the Rocky Mountains. The United States Forest Service holds about 38% of Idaho's land, the highest proportion of any state. Industries significant for the state economy include manufacturing, agriculture, mining, forestry, science and technology, and tourism. Idaho has been a predominantly Republican state since statehood, with the Republican Party dominating in both state and national elections; abortion is severely restricted and the state retains the death penalty, including methods like the firing squad. The state contains the Idaho National Laboratory. Idaho's agricultural sector supplies many products, but the state is best known for its potato crop, which comprises around one-third of the nationwide yield.

The Boise, Idaho Metropolitan Statistical Area (MSA) (commonly known as the Boise Metropolitan Area or the Treasure Valley) is an area that encompasses Ada, Boise, Canyon, Gem, and Owyhee counties in southwestern Idaho, anchored by the cities of Boise and Nampa. It is the main component of the wider Boise–Mountain Home–Ontario, ID–OR Combined Statistical Area, which adds Elmore and Payette counties in Idaho and Malheur County, Oregon. It is the state's largest officially designated metropolitan area and includes Idaho's three largest cities: Boise, Nampa, and Meridian.

Four-year colleges and universities Northwest Nazarene University (NNU), Nampa, Idaho The College of Idaho (C of I), Caldwell, Idaho University of Idaho (U of I), Boise; Extension Campus Idaho State University (ISU), Meridian, Idaho; Extension Campus Community colleges and trade schools College of Western Idaho, Nampa, Idaho (CWI) Nampa; Main Campus, Aspen Classroom Bldg., Canyon County Extension Boise; Ada County Campus Treasure Valley Community College, Caldwell, Idaho (TVCC) Ontario, Oregon; Main Campus Caldwell, Idaho; Caldwell Campus Northwest Lineman College (NLC), Kuna, Idaho Heavy Equipment Operator School of Idaho, Boise Carrington College, Boise Broadview University, Meridian, Idaho University of Phoenix Meridian; Main Campus Boise Bible College, Boise

tistical Area, which adds Elmore and Payette counties in Idaho and Malheur County, Oregon. It is the state's largest officially designated metropolitan area and includes Idaho's three largest cities: Boise, Nampa, and Meridian. Nearly 40 percent of Idaho's total population lives in the area. As of the 2021 estimate, the Boise–Nampa, Idaho Metropolitan Statistical Area (MSA) had a population of 795,268, while the larger Boise City–Mountain Home–Ontario, ID–OR Combined Statistical Area (CSA) had a population of 850,341. The metro area is currently the third largest in the U.S.

and four navigation dams on its lower section created a shipping channel to Lewiston, Idaho – the furthest inland seaport on the West Coast. While dam construction, commercial fishing and other human activities have greatly reduced anadromous fish populations since the late 19th century, the Snake River watershed is still considered important habitat for these fish. The Snake and its tributary, the Salmon River, host the longest sockeye salmon run in the world, stretching 900 miles (1,400 km) from the Pacific to Redfish Lake in Idaho. Since the 1950s, public agencies, tribal governments and private utilities have invested heavily in fishery restoration and hatchery programs, with limited success.

sh. The Snake and its tributary, the Salmon River, host the longest sockeye salmon run in the world, stretching 900 miles (1,400 km) from the Pacific to Redfish Lake in Idaho. Since the 1950s, public agencies, tribal governments and private utilities have invested heavily in fishery restoration and hatchery programs, with limited success.

As gold mining declined in the late 19th century, the wheat industry boomed in the Palouse of southeast Washington. By the 1870s, the Oregon Steam Navigation Company was operating seven steamboats transporting grain from the Snake River to lower Columbia River ports. These were the Harvest Queen, John Gates, Spokane, Annie Faxon, Mountain Queen, R.R. Thompson, and Wide West. In the 1890s, a huge copper deposit was discovered at Eureka Bar in Hells Canyon. Several ships transported ore from there to Lewiston, including Imnaha, Mountain Gem, and Norma. In 1893 the Annie Faxon suffered a boiler explosion and sank on the Snake below Lewiston, killing five people. Starting in the 1880s, the Army Corps began dredging the Snake River below Lewiston to maintain a 5-foot (1.5 m) deep navigation channel. River traffic declined rapidly once railroads arrived. By 1899, the Union Pacific line along the south bank of the Snake River had reached Riparia, Washington. It then joined forces with the Northern Pacific Railroad, which was building a line along the north bank, to build the shared Camas Prairie Railroad the rest of the way to Lewiston, which it reached in 1908. The Open River Transportation Company, which operated steamboats between Lewiston and Celilo Falls on the Columbia, went bankrupt in 1912. The 1915 completion of the Celilo Canal made it much easier for boats from the upper Columbia and Snake to reach Portland, and the Columbia River Transportation Company began operating a water route between Lewiston and Portland. Still, steamboats were unable to compete with railroads on speed and efficiency. The last steamboat on the lower Snake ran in 1920. Once the railroads monopolized grain shipments, they raised shipping rates, to farmers' consternation. In 1934, political activist Herbert G. West organized the Inland Empire Waterways Association (IEWA), to promote an "open river" – a deep-water shipping channel on the Snake and Columbia Rivers that could compete with rail. The IEWA initially pushed for improvements such as bigger locks at Bonneville Dam in 1938 and the construction of McNary Dam on the Columbia, which would improve navigation to the mouth of the Snake. In 1941 a bill was first introduced in Congress authorizing the Army Corps to develop the lower Snake River. The 1941 bill failed, but after several years of debate, Congress finally authorized the Snake River development in 1945. Early plans included anywhere from six to ten low dams for the lower Snake. Eventually this was reduced to four bigger dams, which would lower costs, but would require what at the time were the tallest navigation locks in the world, at over 100 feet (30 m). Tribes, state wildlife agencies and the fishing industry opposed the dams, arguing that they would kill too many salmon. In 1947, the U.S. Department of the Interior proposed a ten-year moratorium on dam construction while the fishery problem was studied. With the onset of the Cold War, rising electricity demand in the Pacific Northwest – particularly at the nearby Hanford nuclear site – turned the project's focus towards hydropower. By 1948, the Army Corps estimated that over 80 percent of the economic benefits would come from power, and only 15 percent from navigation. Dam opponents countered that if the primary objective was now power, other dam sites existed in the Northwest that would have less impact on fish. These objections proved futile, as the lower Snake River dams were already authorized, and the federal government had little interest in studying alternatives. While opponents continued to stall the project for a few more years, Washington Senator Warren G.

, Arts & Sciences, and Education; MPA program in the School of Public Service; and the MPH program in the College of Health Sciences. It is classified among "R2: Doctoral Universities – High research activity".

The university also has an honors college. Within the College of Arts and Sciences is the School of the Environment, approved by the Idaho State Board of Education in 2022 and established in 2023. Boise State's fall enrollment in 2016 was 23,886 students, and approximately 76 percent of these students were Idaho residents. More than 90 percent of Boise State's first-year students come directly from high school. In the 2015–16 school year, Boise State awarded diplomas to 3,916 distinct graduates, including 18 doctorates, 10 education specialists, 670 master's and 2,998 bachelor's degrees. The university is classified among "R2: Doctoral Universities – High research spending and doctorate production".

Boise State University (BSU) is a public research university in Boise, Idaho, United States. Founded in 1932 by the Episcopal Church, it became an independent junior college in 1934 and has been awarding baccalaureate and master's degrees since 1965. It became a public institution in 1969. Boise State offers more than 100 graduate programs, including a variety of MBA programs and the MAcc program in the College of Business and Economics; master's and PhD programs in the Colleges of Engineering, Arts & Sciences, and Education; MPA program in the School of Public Service; and the MPH program in the College of Health Sciences. It is classified among "R2: Doctoral Universities – High research activity".

Trinity Health is an American not-for-profit Catholic health system operating 92 hospitals in 22 states, including 120 continuing care locations encompassing home care, hospice, PACE and senior living facilities. Based in Livonia, Michigan, Trinity Health employs more than 120,000 people including 5,300 physicians. Sponsored by Catholic Health Ministries, Trinity Health operates facilities in the US states of Alabama, California, Connecticut, Delaware, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Maine, Maryland, Massachusetts, Michigan, Nebraska, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, and South Dakota. Trinity Health Chicopee is a comprehensive healthcare system that offers a wide range of services to patients in the Chicopee, Massachusetts area.

Indiana, Iowa, Maine, Maryland, Massachusetts, Michigan, Nebraska, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, and South Dakota. Trinity Health Chicopee is a comprehensive healthcare system that offers a wide range of services to patients in the Chicopee, Massachusetts area. The system includes a hospital, a network of outpatient clinics, and a variety of support services. History In May 2000, Trinity Health was formed through a merger between Holy Cross Health System in South Bend, Indiana, and Mercy Health Services in Farmington Hills, Michigan. The new organization initially comprised 25 health ministries across seven states—California, Idaho, Indiana, Iowa, Maryland, Michigan, and Ohio—with 45,000 employees and 7,000 physicians. Trinity Health's headquarters were established first in Farmington Hills, Michigan, and later in Novi, Michigan. At the time, Trinity Health was the 10th largest health system in the nation and the fourth largest Catholic health care system in the country, by total number of hospitals and total bed count, respectively. It operated 47 acute-care hospitals, 432 outpatient facilities, 32 long-term care facilities, and numerous home health offices and hospice programs in 10 states. In 2013, Trinity Health and Catholic Health East merged into a single organization. It acquired St. Mary's Hospital in Waterbury, Connecticut in 2015. For 2018, revenue increased to $18.3 billion. Total assets of $26.2 billion were recorded, with operating income of $401.3 million. As of June 30, 2018, it had 94 acute care hospitals, and reached 22 states. In September 2018, Trinity Health formed Trinity Health Mid-Atlantic with three other hospitals. Trinity Health held a 50.4% stake in BayCare Health System, until June 27, 2024, when a Definitive Agreement signed between the two transferred $4.0 billion in cash from BayCare and disaffiliated Trinity Health as a corporate member. BayCare assumed full ownership of member hospitals and other facilities previously owned by Trinity Health, St. Anthony's Hospital and the five St.

History In May 2000, Trinity Health was formed through a merger between Holy Cross Health System in South Bend, Indiana, and Mercy Health Services in Farmington Hills, Michigan. The new organization initially comprised 25 health ministries across seven states—California, Idaho, Indiana, Iowa, Maryland, Michigan, and Ohio—with 45,000 employees and 7,000 physicians. Trinity Health's headquarters were established first in Farmington Hills, Michigan, and later in Novi, Michigan. At the time, Trinity Health was the 10th largest health system in the nation and the fourth largest Catholic health care system in the country, by total number of hospitals and total bed count, respectively. It operated 47 acute-care hospitals, 432 outpatient facilities, 32 long-term care facilities, and numerous home health offices and hospice programs in 10 states. In 2013, Trinity Health and Catholic Health East merged into a single organization. It acquired St. Mary's Hospital in Waterbury, Connecticut in 2015. For 2018, revenue increased to $18.3 billion. Total assets of $26.2 billion were recorded, with operating income of $401.3 million. As of June 30, 2018, it had 94 acute care hospitals, and reached 22 states. In September 2018, Trinity Health formed Trinity Health Mid-Atlantic with three other hospitals. Trinity Health held a 50.4% stake in BayCare Health System, until June 27, 2024, when a Definitive Agreement signed between the two transferred $4.0 billion in cash from BayCare and disaffiliated Trinity Health as a corporate member. BayCare assumed full ownership of member hospitals and other facilities previously owned by Trinity Health, St. Anthony's Hospital and the five St.

es, these are: Idaho, Arizona, Maryland, New Jersey, North Dakota, South Dakota, and Washington. Based on 2010 United States Decennial Census data, each legislative district in the state of Idaho had approximately 44,788 residents. Based on subsequent 2020 U.S.

hich each elect one state senator and two representatives. There are no term limits for reelection of members of either chamber. Both chambers of the Legislature convene at the Idaho State Capitol in Boise. The crossing of upper and lower chamber of their districts into a single representing constituency is found in only seven of the fifty U.S. state legislatures, these are: Idaho, Arizona, Maryland, New Jersey, North Dakota, South Dakota, and Washington. Based on 2010 United States Decennial Census data, each legislative district in the state of Idaho had approximately 44,788 residents. Based on subsequent 2020 U.S.

Responsibilities According to the Legislature's website, the Idaho Legislature is responsible for translating the public will into policy for the state, levying taxes, appropriating public funds, and overseeing the administration of state agencies. These responsibilities are carried out through the legislative process - laws passed by elected representatives of the people, legislators. Location and time of operation The Idaho Legislature normally convenes at the Idaho State Capitol in downtown Boise. The Legislature meets annually from January until mid-March, although sessions have been known to last into May. The governor of Idaho may also call special sessions at any time. The Idaho State Capitol Commission was created by Governor Phil Batt in 1998. The Commission undertook the leading role of extensively remodeling the capitol building starting in 2007. The 2008 and 2009 sessions of the Idaho Legislature met in converted courtrooms in the old Ada County Courthouse.

, coined the name "Treasure Valley" in 1959 to reflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas. As the Boise Metropolitan Area grows, more and more undeveloped and agricultural land is being urbanized. History Settling the region The tribes that roamed the area, specifically, were the Northern Paiute and Shoshone. In 1834, Thomas McKay built the original Fort Boise, in the area near present-day Parma, which was run for a time by Francois Payette. It later was moved because of flooding troubles and was abandoned in 1854. The Oregon Trail runs through the Treasure Valley. The valley was settled for the most part by ranchers and farmers, initially to supply the gold and silver mining communities in the higher elevations nearby: Idaho City in the Boise Basin and Silver City in the Owyhees. A new Fort Boise was constructed by the U.S. Army in 1863 in present-day Boise, from which the city grew.

ern Oregon to Boise, and is the most populated area in Idaho. Historically, the valley had been known as the Lower Snake River Valley or the Boise River Valley. Pete Olesen, president of the valley's association of local Chambers of Commerce, coined the name "Treasure Valley" in 1959 to reflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas.

The Treasure Valley is a valley in the western United States, primarily in southwestern Idaho, where the Payette, Boise, Weiser, Malheur, and Owyhee rivers drain into the Snake River. It includes all the lowland areas from Vale in rural eastern Oregon to Boise, and is the most populated area in Idaho. Historically, the valley had been known as the Lower Snake River Valley or the Boise River Valley. Pete Olesen, president of the valley's association of local Chambers of Commerce, coined the name "Treasure Valley" in 1959 to reflect the treasure chest of resources and opportunities that the region offered. The valley has a very diverse terrain, from sage flatlands, to mesas, agricultural areas, and urbanized areas.

Ada County is located in the southwestern part of Idaho, United States. As of the 2020 census, the county had a population of 494,967, which by 2025 was estimated to have risen to 546,141. Ada County is by far the state's most populous county; it is home to 26.8% of the state's population. The county seat and largest city is Boise, which is also the state capital. Ada County is included in the Boise metropolitan area. The Ada County Highway District has jurisdiction over all the local county and city streets, except for private roads and state roads.

populous county; it is home to 26.8% of the state's population. The county seat and largest city is Boise, which is also the state capital. Ada County is included in the Boise metropolitan area. The Ada County Highway District has jurisdiction over all the local county and city streets, except for private roads and state roads.

ea. The Ada County Highway District has jurisdiction over all the local county and city streets, except for private roads and state roads. In the interior Pacific Northwest east of the Cascade Range, Ada County ranks second in population, behind Spokane County, Washington. History Ada County was created by the Idaho Territory legislature on December 22, 1864, partitioned from Boise County. It is named for Ada Riggs, the daughter of H. C. Riggs, a member of the legislature; he established the county and was a co-founder of Boise.

ise, as well as part of the western Snake River Plain. The watershed encompasses approximately 4,100 square miles (11,000 km2) of highly diverse habitats, including alpine canyons, forest, rangeland, agricultural lands, and urban areas. Description The Boise River rises in three separate forks in the Sawtooth Range at elevations exceeding 10,000 feet (3,050 m), and is formed by the confluence of its North and Middle forks. The North Fork, 50 miles (80 km) long, rises in the Sawtooth Wilderness Area, along the Boise–Elmore county line, 60 miles (100 km) northeast of Boise. It flows generally southwest through the remote mountains in the Boise National Forest. The Middle Fork, approximately 52 miles (84 km) in length, rises within 12 miles (19 km) of the North Fork in the southern Sawtooth Wilderness Area in northeastern Elmore County. It flows west-southwest near the town of Atlanta, joining the North Fork to form the Boise River, approximately 15 miles (24 km) southeast of Idaho City.

History The river was called "Reed's River" in the early 19th century, named after Pacific Fur Company employee John Reed, who explored parts of the river throughout 1813 and 1814. The river is diverted to canals for irrigation on the plain west of what is now Boise. The dams that form the mountain reservoirs were constructed as part of the Bureau of Reclamation's "Boise Project" to provide agricultural irrigation, hydroelectricity, drinking water, and flood control to Boise and the Treasure Valley. The major projects' initial completion dates were: 1909 – Boise River Diversion Dam & New York Canal 1915 – Arrowrock Dam 1950 – Anderson Ranch Dam - (S. Fork) 1955 – Lucky Peak Dam - (U.S. Army Corps of Engineers) The Boise River was proposed for 50 years for a dam at Twin Springs, culminating in a 1966 Project Travois proposal, which would have used nuclear explosives to either create large amounts of rockfill aggregate for dam construction, or to induce a landslide that would have much the same effect. Project Travois was a component of Project Plowshare.

Recreation The river is a popular destination for floating, specifically on the Boise greenbelt. Tubers and floaters launch at Barber Park and land at Ann Morrison Park, between major irrigation diversion dams. Several minor diversion weirs are passed as well as several bridges on the 6-mile (10 km) trip. Water skiing is popular above the dam at the Lucky Peak Reservoir. On the lower (warmwater) course of the river, low summer flows and poorer water quality from agricultural runoff limit fishery production. This section of river supports a fair fishery for largemouth bass, smallmouth bass, and channel catfish. Upstream from Star, the river is a coldwater stream and supports a greater variety of fish. The most prevalent species on this section is mountain whitefish, as well as hatchery-reared rainbow trout, wild rainbow trout, and brown trout. Upstream from Lucky Peak and Arrowrock reservoirs, the river and its tributaries contain excellent populations of wild rainbow trout, mountain whitefish, and bull trout.

The IRS originates from the Office of Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitution was ratified, authorizing Congress to impose a tax on income and leading to the creation of the Bureau of Internal Revenue. In 1953, the agency was renamed the Internal Revenue Service, and in subsequent decades underwent numerous reforms and reorganizations, most significantly in the 1990s. Since its establishment, the IRS has been largely responsible for collecting the revenue needed to fund the United States federal government, with the rest being funded either through the U.S. Customs and Border Protection (collecting duties and tariffs) or the Federal Reserve (purchasing U.S. treasuries). The IRS has faced criticism for its history of politically targeted audits, paying bonuses to IRS employees with tax debts, disproportionately auditing poor and minority taxpayers, its handling of the COVID-19 stimulus payments, and taxation generally. In recent years, the agency has struggled with budget cuts, under-staffed workforce, outdated technology and reduced morale, all of which collectively result in the inappropriate enforcement of tax laws against high earners and large corporations, reduced tax collection, rising deficits, lower spending on important priorities, or further tax increases on compliant taxpayers to compensate for lost revenue. Research shows that IRS audits raise revenue, both through the initial audit and indirectly by deterring future tax cheating. According to a 2024 study, "an additional $1 spent auditing taxpayers above the 90th income percentile yields more than $12 in revenue, while audits of below-median income taxpayers yield $5." As of 2018, it saw a 15 percent reduction in its workforce, including a decline of more than 25 percent of its enforcement staff. During the 2023 fiscal year, the agency processed more than 271.4 million tax returns including more than 163.1 million individual income tax returns.

2000–2010 By 2002, more than a third of all tax returns were filed electronically. This led to a decline in the number of paper returns being processed each year. As a result, the IRS implemented a consolidation plan for its paper tax return processing centers, closing five of its ten processing centers between 2003 and 2011. The agency closed two more centers – one in 2019 and another in 2021 – as e-file use continued to expand. E-filed tax returns accounted for 90% of all returns submitted during the 2021 filing season. In 2003, the IRS struck a deal with tax software vendors: The IRS would not develop online filing software and, in return, software vendors would provide free e-filing to most Americans. In 2009, 70% of filers qualified for free electronic filing of federal returns. 2010–2020 According to an inspector general's report, released in November 2013, identity theft in the United States is blamed for $4 billion worth of fraudulent 2012 tax refunds by the IRS. Fraudulent claims were made with the use of stolen taxpayer identification and Social Security numbers, with returns sent to addresses both in the US and internationally. Following the release of the findings, the IRS stated that it resolved most of the identity theft cases of 2013 within 120 days, while the average time to resolve cases from the 2011/2012 tax period was 312 days. In September 2014, IRS commissioner John Koskinen expressed concern over the organization's ability to handle Obamacare and administer premium tax credits that help people pay for health plans from the health law's insurance exchanges. It will also enforce the law's individual mandate, which requires most Americans to hold health insurance. In January 2015, Fox News obtained an email which predicted a messy tax season on several fronts. The email was sent by IRS Commissioner Koskinen to workers. Koskinen predicted the IRS would shut down operations for two days later that year which would result in unpaid furloughs for employees and service cuts for taxpayers. Koskinen also said delays to IT investments of more than $200 million may delay new taxpayer protections against identity theft. Also in January 2015, the editorial board of The New York Times called the IRS budget cuts penny-wise-and-pound-foolish, where for every dollar of cuts in the budget, six were lost in tax revenue. A 2020 Treasury Department audit found the IRS had improved its identity verification system offerings for taxpayers, but was still behind in fully meeting digital identity requirements. The following year, the IRS announced a new login and ID verification process for several of its online tools, including general account access, Identity Protection (IP) PIN setup, and payment plan applications.

"Chief Executive Officer" On October 6, 2025, the Department of the Treasury announced the creation of a new politically appointed leadership role within the IRS, titled "Chief Executive Officer" (CEO). The position was established administratively, without authorization from Congress. According to the announcement, the CEO reports directly to the Commissioner of Internal Revenue. The same announcement named Frank Bisignano, then serving as Commissioner of the Social Security Administration, as the first individual to hold the role. Bisignano was tasked with managing IRS operations. The creation of the CEO role does not replace the statutory authority of the Commissioner of Internal Revenue, which remains the head of the IRS under federal law. The Department of the Treasury stated that the position was designed to strengthen operational efficiency, improve customer service, and support modernization efforts within the agency.

In business, mergers and acquisitions (M&A) are transactions where the ownership of a company, business organization, or one of their operating units is transferred to or consolidated with another entity. They may happen through direct absorption, a merger, a tender offer or a hostile takeover. As a central aspect of corporate strategy and strategic management, M&A activity enables companies to expand, diversify, restructure, or realign their competitive position. In legal terms, a merger is the consolidation of two entities into a single legal entity, whereas an acquisition occurs when one entity takes ownership of another entity's share capital, equity interests or assets. Both typically result in assets, liabilities, and operations being combined under unified control, and a transaction described as a merger may economically resemble an acquisition, and vice versa. M&A transactions are governed by corporate law and are typically subject to regulatory review, particularly under competition (antitrust) law. Many countries require notification and review of proposed mergers to allow the government to assess their potential effects on market competition. In the United States, for example, the Clayton Act prohibits any merger or acquisition that may "substantially lessen competition" or "tend to create a monopoly", and the Hart–Scott–Rodino Act requires providing advance notice to the U.S.

tivity enables companies to expand, diversify, restructure, or realign their competitive position. In legal terms, a merger is the consolidation of two entities into a single legal entity, whereas an acquisition occurs when one entity takes ownership of another entity's share capital, equity interests or assets. Both typically result in assets, liabilities, and operations being combined under unified control, and a transaction described as a merger may economically resemble an acquisition, and vice versa. M&A transactions are governed by corporate law and are typically subject to regulatory review, particularly under competition (antitrust) law. Many countries require notification and review of proposed mergers to allow the government to assess their potential effects on market competition. In the United States, for example, the Clayton Act prohibits any merger or acquisition that may "substantially lessen competition" or "tend to create a monopoly", and the Hart–Scott–Rodino Act requires providing advance notice to the U.S.

al, equity interests or assets. Both typically result in assets, liabilities, and operations being combined under unified control, and a transaction described as a merger may economically resemble an acquisition, and vice versa. M&A transactions are governed by corporate law and are typically subject to regulatory review, particularly under competition (antitrust) law. Many countries require notification and review of proposed mergers to allow the government to assess their potential effects on market competition. In the United States, for example, the Clayton Act prohibits any merger or acquisition that may "substantially lessen competition" or "tend to create a monopoly", and the Hart–Scott–Rodino Act requires providing advance notice to the U.S.

Boise (locally also ) is the capital and most populous city in the U.S. state of Idaho. It is the county seat of Ada County. The population of the city was 235,685 at the 2020 census. The Boise metropolitan area, located in the Treasure Valley, includes five counties of Idaho with an estimated population of 846,000, the most populous metropolitan area in Idaho and 95th-most populous in the United States. Located on the Boise River in southwestern Idaho, it is 41 miles (66 km) east of the Oregon border and 110 miles (177 km) north of the Nevada border. Downtown Boise's elevation is 2,704 feet (824 m) above sea level. Boise is home to major employers in the technology, manufacturing, and service sectors, including companies such as Micron Technology and Hewlett-Packard.

an area in Idaho and 95th-most populous in the United States. Located on the Boise River in southwestern Idaho, it is 41 miles (66 km) east of the Oregon border and 110 miles (177 km) north of the Nevada border. Downtown Boise's elevation is 2,704 feet (824 m) above sea level. Boise is home to major employers in the technology, manufacturing, and service sectors, including companies such as Micron Technology and Hewlett-Packard.

...that the military should continue killing Indians 'until the last Indian in the Territories was either on his reservation or enriched the sagebrush with his decaying carcass.' ...if the Indians refused to move there, 'they will be killed or put on the reservation by force, and certainly shot if they don't stay there.' Furthermore, the editor continues, 'The idea that the Indians have any right to the soil is ridiculous. ...They have no more rights to the soil of the Territories of the United States than wolves or coyotes...' This would be our plan of establishing friendship upon an eternal basis with our Indians: Let all the hostile bands of Idaho Territory be called in (they will not be caught in any other manner) to attend a grand treaty; plenty of blankets and nice little trinkets distributed among them; plenty of grub on hand; have a real jolly time with them; then just before the big feast put strychnine in their meat and poison to death the last mother's son of them. At the same time, native warriors around the valley, under the leadership of Howluck also known as "Bigfoot" among white settlers, among others, waged an escalating and intensified guerrilla campaign of harassment of passerby caravans along the Oregon Trail. The United States Army also escalated and intensified "punitive expeditions" against formations of warriors and against civilian communities as well. This marked the start of the "unofficial" Snake War in 1866. This war lasted until 1868, and is statistically the deadliest of the Indian Wars in the West in terms of casualties. In the end, 1,762 men were counted as the casualties of this war from both sides. In 1868, Fort Hall Indian Reservation was established in Southeastern Idaho, about 220 miles upstream, according to the terms of Fort Bridger Treaty. The Boise Valley Shoshone and Bannock Tribes were not party to this treaty. Nevertheless, in April 1869, the United States Military embarked on a campaign of "Removal, rounding up of natives in the region including in and around Boise, and expelling them with cavalry escort to Fort Hall Indian Reservation. This period is known among the Shoshone and Bannock people as Idaho's Trail of Tears. Some of the natives managed to escape, and they ran to either Duck Valley or Fort McDermitt in Nevada. Incorporation and growth Boise's early growth was significantly driven by its role in supplying the nearby gold towns that sprung up in the 1860s northeast and then southwest of the town. Miners sometimes wintered in Boise and a number of early prominent businessmen were miners who settled in town in the years after the gold rush waned. By 1864 substantial agricultural production was underway on easily irrigated lands near the river and three canal companies had been incorporated. Early transportation improvements were largely a result of toll road franchises awarded by the territorial legislature starting in the 1860s. These first ran from Fort Boise to the mining centers in the Boise Basin and east to Rocky Bar and to Rattlesnake Station where they connected to the Oregon Trail. Territorial census records from a special 1864 enumeration list the population of Boise as 1,658, and an act of December 12, 1864, was the first attempt by the Idaho Territorial Legislature to incorporate the city. This was rejected by voters the following March. Two more unsuccessful attempts were made to organize a city administration by election before the 1866 version of the city charter was approved by voters on January 6, 1868. The growing number of homes and businesses, for which owners wanted proper legal title, may have contributed to the eventual success of incorporation. All of these rejected efforts to incorporate the city came after Boise had been controversially made the state capital in 1864 over strong opposition from northern Idaho interests. This decision reflected the rapid shift of population growth from north to south after the discovery of gold in southern Idaho. By 1868 Boise had over 400 permanent buildings with a wide range of commercial services. 1868 also marked the formal beginning of a long advocacy for railroad connections to other Idaho communities and, just as importantly, to other growing cities in the west such as Portland, Oregon. Competing railroad and western state government interests frustrated these efforts for many years. Designed by Alfred B. Mullett, the U.S. Assay Office at 210 Main Street was built in 1871 and today is a National Historic Landmark. It first began accepting gold and silver for purchase on March 2, 1872, largely eliminating the need to transport ore to the mint in San Francisco. A territorial penitentiary, now known as the Old Idaho State Penitentiary, opened the same month several miles east of town. Mining continued to be important to Boise's economic growth and periodic booms contributed to population growth as well, though production of gold and silver probably peaked in the 1860s. 1882's gold and silver production of $3,500,000 declined to $1,488,315 (including lead) by 1899. Boise began to earn its City of Trees nickname in this period with a popular focus on a range of tree planting projects. Thomas J. Davis planted several thousand fruit trees in 1864 and several other early businessmen either founded nurseries or orchards of their own. In the 1870s tree planting began in earnest in downtown Boise led by prominent hotels as well as businessmen and residents. In 1907 Davis donated 43 acres of his orchard property to the city for use as a park in the name of his wife Julia. Commercial agriculture continued to expand, but was slowed by the lack of reliable rail links to regional and national markets and by a lack of large scale irrigation projects, which themselves were often tied to hoped-for railroad projects for financing. A.D. Foote, a successful mining engineer, drew up plans to irrigate up to 500,000 acres immediately south of Boise in 1882, but progress was halting and smaller farms were the norm until after the turn of the century with most located near to the river bottom where soil was productive and irrigation more easily achieved. Fruit orchards proliferated and sugar beets, still an important agricultural industry in Idaho, began to be widely cultivated in the 1890s. Cattle and sheep farming became increasingly important as the century closed. With the exception of dairy, most livestock products were exported from Idaho, unlike other agricultural products which were still largely scaled to support local markets. The timber industry also increasingly thrived in the Boise market in the 1880s and 1890s. Large quantities of timber were exported from elsewhere in Idaho, but a growing Boise supported the expansion of Alexander Rossi's sawmill, first established in 1865. Prominent early Boisean William Ridenbaugh had inherited control of the canal now bearing his name from his uncle William Morris in 1878 and later partnered with Rossi to expand the sawmill capacity under the name Rossi and Ridenbaugh Lumber Company. Their materials supported bridge building and the rapid expansion of Boise in the 1890s. As with many early infrastructure ventures, electrification succeeded only after at least one false start. July 4, 1887, marked the start of electrical transmission from a plant located on the Bench. William Ridenbaugh provided expertise and manpower for the water supply and several months were spent rigging poles and lines from the Bench to the service area across the river. Additional electrical supplies allowed the building of an electric streetcar line in 1891. This ran without interruption until buses replaced the lines in 1927, tracking—and sometimes driving—the development of Boise and nearby communities. This system expanded over several decades, reaching into the North End, South Boise and across the river on Front St. A loop line, completed in 1912, ran as far as Caldwell and Nampa, providing transport throughout the valley. Three early trolley companies merged in 1912 to form the Idaho Traction Company with a depot at 7th and Bannock Streets downtown. Additional services and urban amenities arrived in the 1890s as Boise grew. Exploratory drilling for hot water was successful in 1890 and by the end of the decade many homes along Warm Springs avenue were being heated by this source. A natatorium was built in 1892 close to the source of the hot water near the Idaho State Penitentiary. Churches serving several denominations, a Jewish synagogue, a major hardware store and department store, a Masonic hall, the Columbia Theater, Saint Alphonsus' Hospital, a number of parochial and secular schools, a City Hall and a new Union Pacific passenger station, constructed when service was finally extended to downtown, were all built during the 1890s. Falk's Department Store sponsored a semi-professional baseball team representing Boise from at least 1892 and the city supported other organized sports as they became popular.

l restructuring, management changes, and shifts in ownership and control. As a financial product, a private-equity fund is private capital for financing a long-term investment strategy in an illiquid business enterprise.

An Investment manager (the private equity investor) raises money from institutional investors (e.g., hedge funds, pension funds, university endowments, and ultra-high-net-worth individuals) to pursue a particular investment strategy. The fund's raised proceeds are placed into an investment fund, of which the investment manager acts as a general partner (GP) and the institutional investors act as limited partners (LPs). The investment manager then purchases equity ownership stakes in companies by using a combination of equity and debt financing, with the goal of generating returns on the equity invested, including any subsequent equity investments into the target companies, over a target horizon based on the particular investment fund and strategy (typically 4–7 years). From a financial modeling perspective, the primary levers available to private equity investors to drive returns are: Revenue growth Margin expansion (typically an EBITDA margin) Free cash flow generation / debt paydown Valuation multiple expansion (typically an Enterprise Value / EBITDA multiple) Value creation strategies can vary widely by private equity fund. For example, some investors may target increasing sales in new or existing markets (driving revenue growth), and others may look to reduce costs through headcount reduction (expanding margins). Many strategies incorporate some amount of corporate governance restructuring, for example, setting up a board of directors or updating the target's managerial reporting structure. The use of debt financing in acquiring companies increases an investment's return on equity by reducing the amount of initial equity required to purchase the target. Moreover, the interest payments are tax-deductible, so the debt financing reduces corporate taxes and thus increases total after-tax cash flows generated by the business. Following a series of high-profile bankruptcies, aggressive leverage usage by private equity funds has declined in recent decades. In 2005, approximately 70% of the average private equity acquisition represented debt, but it was closer to 50% in 2020. Firms that assume large operational risks (e.g., "turnarounds") will usually apply far lower leverage levels to acquired companies in order to provide management with more financial flexibility; firms taking fewer operational risks will often try to maximize available leverage and focus on investments that generate strong, stable cash flows needed to service the higher debt balances. Over time, "private equity" has come to refer to many different investment strategies, including leveraged buyout, distressed securities, venture capital, growth capital, and mezzanine capital.

Strategies The strategies private-equity firms may use are as follows, leveraged buyout being the most common. Leveraged buyout Leveraged buyout (LBO) refers to a strategy of making equity investments as part of a transaction in which a company, business unit, or business asset is acquired from the current shareholders typically with the use of financial leverage. The companies involved in these transactions are typically mature and generate operating cash flows. Private-equity firms view target companies as either Platform companies, which have sufficient scale and a successful business model to act as a stand-alone entity, or as add-on / tuck-in / bolt-on acquisitions, which would include companies with insufficient scale or other deficits. Leveraged buyouts involve a financial sponsor agreeing to an acquisition without itself committing all the capital required for the acquisition. To do this, the financial sponsor will raise acquisition debt, which looks to the cash flows of the acquisition target to make interest and principal payments. Acquisition debt in an LBO is often non-recourse to the financial sponsor and has no claim on other investments managed by the financial sponsor. Therefore, an LBO transaction's financial structure is particularly attractive to a fund's limited partners, allowing them the benefits of leverage, but limiting the degree of recourse of that leverage. This kind of financing structure leverage benefits an LBO's financial sponsor in two ways: (1) the investor only needs to provide a fraction of the capital for the acquisition, and (2) the returns to the investor will be enhanced, as long as the return on assets exceeds the cost of the debt. As a percentage of the purchase price for a leverage buyout target, the amount of debt used to finance a transaction varies according to the financial condition and history of the acquisition target, market conditions, the willingness of lenders to extend credit (both to the LBO's financial sponsors and the company to be acquired) and the interest costs and the ability of the company to cover those costs. Historically the debt portion of a LBO will range from 60 to 90% of the purchase price.

state 84, and 6 miles (9.7 km) west of Meridian. It is the second principal city of the Boise metropolitan area. The name "Nampa" may have come from a Shoshoni word meaning 'moccasin' or 'footprint'. According to toponymist William O. Bright, the name comes from the Shoshoni word /nampai/, meaning "foot".

W. J. McClelland, c.1901–1903 Frank H. Sutherland, c.1903–1904 H. A. Partridge, c.1904–1905, 1907–1908, 1913–1914 Rudolphus W. Purdum, c.1905–1906 E. H. Dewey, c.1909–1911 T. E. Munhall, c.1915–1917 Robert A. Davis, c.1917–1919 H. H. Keim, c.1919–1920 J. Fremont Bow, 1921–1923 Eugene Emerson, c.1923–1925 George Meffan, 1925–1929 Eustace Smallwood, c.1929–1930 E. W. Rising, c.1933–1935 George I. Van Name, 1935–1937 R. Lewis Ord, 1937–1939 Ben H. Waigand, 1939–1943 A. E. Lindsey, c.1943–1945 Sevren G. Honstead, 1945–1947 Peter Johnson, 1947–1951 Preston Capell, c.1951–1957 Thomas Leupp, 1957–1961 Ernest Starr, 1961–1981 Winston K.

pa ( ) is the most populous city in Canyon County, Idaho, United States. The population was 100,200 at the 2020 census. It is Idaho's third-most populous city. Nampa is about 20 miles (32 km) west of Boise along Interstate 84, and 6 miles (9.7 km) west of Meridian. It is the second principal city of the Boise metropolitan area. The name "Nampa" may have come from a Shoshoni word meaning 'moccasin' or 'footprint'. According to toponymist William O. Bright, the name comes from the Shoshoni word /nampai/, meaning "foot".

Star is a city in northwestern Ada County, Idaho, with parts stretching into neighboring Canyon County. The population was 11,117 at the 2020 census, up from 5,793 in 2010. It was named in the 19th century by travelers on their way to Middleton and Boise who used the star on the school house to find east and west. The name stuck and it became Star, Idaho.

on the school house to find east and west. The name stuck and it became Star, Idaho. Today, it is a rapidly growing suburb of Boise and its schools are shared with Middleton School District and West Ada School District. Star is part of the Boise metropolitan area. Geography Star is located at 43°41′39″N 116°29′25″W (43.694084, -116.490225), at an elevation of 2,470 feet (753 m) above sea level.

2000 census As of the census of 2000, there were 1,795 people in 631 households, including 485 families, in the city. The population density was 2,092.5 inhabitants per square mile (807.9/km2). There were 681 housing units at an average density of 793.9 per square mile (306.5/km2). The racial makeup of the city was 92.87% White, 0.28% African American, 0.95% Native American, 0.22% Asian, 0.06% Pacific Islander, 0.89% from other races, and 4.74% from two or more races. Hispanic or Latino of any race were 4.29%. Of the 631 households 48.0% had children under the age of 18 living with them, 60.2% were married couples living together, 11.7% had a female householder with no husband present, and 23.1% were non-families. 16.8% of households were one person and 4.1% were one person aged 65 or older. The average household size was 2.82 and the average family size was 3.19. The age distribution was 33.2% under the age of 18, 9.9% from 18 to 24, 36.4% from 25 to 44, 14.8% from 45 to 64, and 5.7% 65 or older. The median age was 28 years. For every 100 females, there were 97.0 males. For every 100 females age 18 and over, there were 92.8 males. The median household income was $42,337 and the median family income was $46,458. Males had a median income of $31,028 versus $22,625 for females. The per capita income for the city was $15,864. About 5.4% of families and 8.5% of the population were below the poverty line, including 10.7% of those under age 18 and 13.6% of those age 65 or over. Education All of Star in Ada County is in the West Ada School District (Meridian Joint School District 2).

city in Idaho. As of the 2020 census, Caldwell had a population of 59,996. Caldwell is considered part of the Boise metropolitan area, and is the location of the College of Idaho. The city is located approximately 24 miles (39 km) west of Boise, and approximately 17 miles (27 km) east of the Oregon border. History The present-day location of Caldwell is along a natural passageway to the Inland and Pacific Northwest. Native American tribes from the west coast, north Idaho and as far away as Colorado came to the banks of the Boise River for annual trading fairs, or rendezvous. European and some Hawaiian explorers and traders soon followed the paths left by Native Americans and hopeful emigrants later forged the Oregon Trail and followed those paths to seek a better life in the Oregon Territory. Pioneers of the Trail traveled along the Boise River to Canyon Hill and forded the river close to the Silver Bridge on Plymouth Street. During the Civil War, the discovery of gold in Idaho's mountains brought a variety of new settlers into the area. Many never made it to the mines but settled along the Boise River and run ferries, stage stations, and freighting businesses. These early entrepreneurs created small ranches and farms in the river valleys. Caldwell's inception occurred largely as a result of the construction of the Oregon Short Line Railroad, which connected Wyoming to Oregon through Idaho. Robert E. Strahorn came to the Boise River Valley in 1883 to select a route for the railroad. He rejected the grade into Boise City as too steep and chose a site 30 miles to the west. He drove a stake into an alkali flat of sagebrush and greasewood and the City of Caldwell was platted. Caldwell was named after one of Strahorn's business partners, Alexander Caldwell, a former senator from Kansas. When Caldwell was platted in August 1883, its founder, the Idaho and Oregon Land Improvement Company, started persuading settlers and businessmen to move to the area. Within four months, Caldwell had 600 residents living in 150 dwellings, 40 businesses, a school, a telephone exchange, and two newspapers. On January 15, 1890, the Board of Commissioners of Ada County issued a handwritten order incorporating the City of Caldwell. The College of Idaho was founded in Caldwell in 1891. In 1892, Canyon County was established from a portion of Ada County, and Caldwell was named the county seat. Irrigation canals and waterways were constructed throughout Canyon County, providing the foundation for an agricultural economy. The Oregon Short Line Railroad became part of the larger Union Pacific Railroad network and in 1906 the Caldwell freight and passenger depot was constructed. Caldwell experienced moderate growth as an agricultural processing, commercial retail and educational center during the 20th century. In 2009, the City of Caldwell completed a revitalization project to restore Indian Creek, which runs through downtown Caldwell, but had been used for sewage disposal by local industries and been covered over.

History The present-day location of Caldwell is along a natural passageway to the Inland and Pacific Northwest. Native American tribes from the west coast, north Idaho and as far away as Colorado came to the banks of the Boise River for annual trading fairs, or rendezvous. European and some Hawaiian explorers and traders soon followed the paths left by Native Americans and hopeful emigrants later forged the Oregon Trail and followed those paths to seek a better life in the Oregon Territory. Pioneers of the Trail traveled along the Boise River to Canyon Hill and forded the river close to the Silver Bridge on Plymouth Street. During the Civil War, the discovery of gold in Idaho's mountains brought a variety of new settlers into the area. Many never made it to the mines but settled along the Boise River and run ferries, stage stations, and freighting businesses. These early entrepreneurs created small ranches and farms in the river valleys. Caldwell's inception occurred largely as a result of the construction of the Oregon Short Line Railroad, which connected Wyoming to Oregon through Idaho. Robert E. Strahorn came to the Boise River Valley in 1883 to select a route for the railroad. He rejected the grade into Boise City as too steep and chose a site 30 miles to the west. He drove a stake into an alkali flat of sagebrush and greasewood and the City of Caldwell was platted. Caldwell was named after one of Strahorn's business partners, Alexander Caldwell, a former senator from Kansas. When Caldwell was platted in August 1883, its founder, the Idaho and Oregon Land Improvement Company, started persuading settlers and businessmen to move to the area. Within four months, Caldwell had 600 residents living in 150 dwellings, 40 businesses, a school, a telephone exchange, and two newspapers. On January 15, 1890, the Board of Commissioners of Ada County issued a handwritten order incorporating the City of Caldwell. The College of Idaho was founded in Caldwell in 1891. In 1892, Canyon County was established from a portion of Ada County, and Caldwell was named the county seat. Irrigation canals and waterways were constructed throughout Canyon County, providing the foundation for an agricultural economy. The Oregon Short Line Railroad became part of the larger Union Pacific Railroad network and in 1906 the Caldwell freight and passenger depot was constructed. Caldwell experienced moderate growth as an agricultural processing, commercial retail and educational center during the 20th century. In 2009, the City of Caldwell completed a revitalization project to restore Indian Creek, which runs through downtown Caldwell, but had been used for sewage disposal by local industries and been covered over.

location of the College of Idaho. The city is located approximately 24 miles (39 km) west of Boise, and approximately 17 miles (27 km) east of the Oregon border. History The present-day location of Caldwell is along a natural passageway to the Inland and Pacific Northwest. Native American tribes from the west coast, north Idaho and as far away as Colorado came to the banks of the Boise River for annual trading fairs, or rendezvous. European and some Hawaiian explorers and traders soon followed the paths left by Native Americans and hopeful emigrants later forged the Oregon Trail and followed those paths to seek a better life in the Oregon Territory. Pioneers of the Trail traveled along the Boise River to Canyon Hill and forded the river close to the Silver Bridge on Plymouth Street. During the Civil War, the discovery of gold in Idaho's mountains brought a variety of new settlers into the area. Many never made it to the mines but settled along the Boise River and run ferries, stage stations, and freighting businesses. These early entrepreneurs created small ranches and farms in the river valleys. Caldwell's inception occurred largely as a result of the construction of the Oregon Short Line Railroad, which connected Wyoming to Oregon through Idaho. Robert E. Strahorn came to the Boise River Valley in 1883 to select a route for the railroad. He rejected the grade into Boise City as too steep and chose a site 30 miles to the west. He drove a stake into an alkali flat of sagebrush and greasewood and the City of Caldwell was platted. Caldwell was named after one of Strahorn's business partners, Alexander Caldwell, a former senator from Kansas. When Caldwell was platted in August 1883, its founder, the Idaho and Oregon Land Improvement Company, started persuading settlers and businessmen to move to the area. Within four months, Caldwell had 600 residents living in 150 dwellings, 40 businesses, a school, a telephone exchange, and two newspapers. On January 15, 1890, the Board of Commissioners of Ada County issued a handwritten order incorporating the City of Caldwell. The College of Idaho was founded in Caldwell in 1891. In 1892, Canyon County was established from a portion of Ada County, and Caldwell was named the county seat. Irrigation canals and waterways were constructed throughout Canyon County, providing the foundation for an agricultural economy. The Oregon Short Line Railroad became part of the larger Union Pacific Railroad network and in 1906 the Caldwell freight and passenger depot was constructed. Caldwell experienced moderate growth as an agricultural processing, commercial retail and educational center during the 20th century. In 2009, the City of Caldwell completed a revitalization project to restore Indian Creek, which runs through downtown Caldwell, but had been used for sewage disposal by local industries and been covered over.

Kuna ( KYOO-nə) is a city in Ada County, Idaho. It is part of the Boise metropolitan area. The population was 24,011 at the time of the 2020 census. Kuna is one of the fastest-growing areas in Idaho, having nearly tripled in population between 2000 and 2010 and a nearly additional 60 percent gain between 2010 and 2020.

History Kuna originated as a railroad stop with coach transport to Boise. It is popularly believed, as cited by the Kuna Chamber of Commerce, that the translation of the name "Kuna" means "the end of the trail", but Charles S. Walgamott cites the origin of the name as a Shoshone Indian word meaning "green leaf, good to smoke." The Western Heritage Historic Byway, designated as a national as well as a state scenic byway, travels around a number of historic sites in the area. Geography Kuna's business center is approximately 18 miles (29 km) southwest of downtown Boise, the state capital. According to the United States Census Bureau, the city has a total area of 18.18 square miles (47.09 km2), of which 18.08 square miles (46.83 km2) is land and 0.10 square miles (0.26 km2) is water. South of Kuna is the Kuna Caves, a lava tube. A small seasonal creek, Indian Creek, runs through the city. It is now used as an irrigation canal, filled by the New York Canal from the Boise River Diversion Dam.

Geography Kuna's business center is approximately 18 miles (29 km) southwest of downtown Boise, the state capital. According to the United States Census Bureau, the city has a total area of 18.18 square miles (47.09 km2), of which 18.08 square miles (46.83 km2) is land and 0.10 square miles (0.26 km2) is water. South of Kuna is the Kuna Caves, a lava tube. A small seasonal creek, Indian Creek, runs through the city. It is now used as an irrigation canal, filled by the New York Canal from the Boise River Diversion Dam. One of the few small floatable waterways in the region, Indian Creek is a favorite swimming spot for local residents. Demographics 2020 census As of the 2020 census, Kuna had a population of 24,011. The median age was 30.9 years. 31.8% of residents were under the age of 18 and 8.1% of residents were 65 years of age or older. For every 100 females there were 97.8 males, and for every 100 females age 18 and over there were 96.2 males age 18 and over. 97.1% of residents lived in urban areas, while 2.9% lived in rural areas. There were 7,736 households in Kuna, of which 48.2% had children under the age of 18 living in them. Of all households, 62.3% were married-couple households, 11.6% were households with a male householder and no spouse or partner present, and 17.4% were households with a female householder and no spouse or partner present. About 13.9% of all households were made up of individuals and 4.6% had someone living alone who was 65 years of age or older. There were 7,948 housing units, of which 2.7% were vacant. The homeowner vacancy rate was 0.8% and the rental vacancy rate was 5.9%. As of the 2020 census, the median income for a household in the city was $68,017. Families had a median income of $75,296 versus $91,364 for married-couple families and $33,512 for nonfamily households.

105, which by 2025 was estimated to have risen to 275,123, making it the second-most populous county in Idaho. The county seat is Caldwell, and its largest city is Nampa. Canyon County is part of the Boise metropolitan area. History Hudson's Bay Company established Fort Boise in 1834 near what is now Parma, but abandoned it in 1855. Emigrants traveled through Canyon County on the Oregon Trail. Discovery of gold in the Boise Basin in 1862 brought settlement to the region again. The lower Boise River was fully contained within Boise County from 1863 until the formation of Ada County in 1864. Settlement of the lower Boise River west of Boise City was limited prior to the completion of the Oregon Short Line Railroad. Middleton was the first European settlement of Canyon County, starting in 1863. The 1870 Census for Ada County listed 76 residents of the Boise Valley, excluding Boise City and the 1880 Census listed 44 residents at Middleton. The arrival of the railroad at Caldwell led to the establishment of a town there as of August 1883. Businessmen James A. McGee and Alexander Duffes filed the plat for nearby Nampa in 1886. Parma was settled around the same time, with the Old Fort Boise post office being moved to the town's location; it was incorporated in 1904. Ada County established precincts for each of the settlements with a combined 1890 Census population of 2,311. Significant settlement of Greenleaf and Notus started around 1904 with the two settlements listed as precincts at the 1910 census. Notus was incorporated in 1921 while Greenleaf was incorporated prior to 1980. Melba was incorporated in 1912 while Wilder was incorporated in 1919. The City of Star annexed a portion of territory in northeast Canyon County prior to 2007, becoming the county's ninth incorporated city. The majority of Star is located within Ada County. The Idaho Legislature created Canyon County from Ada County in an act approved March 7, 1891, effective at the November 26, 1892, election. Caldwell was established as the county seat. The county originally contained all of Canyon and Payette counties and part of Gem; Gem County formed in 1915 and Payette County in 1917.

History Hudson's Bay Company established Fort Boise in 1834 near what is now Parma, but abandoned it in 1855. Emigrants traveled through Canyon County on the Oregon Trail. Discovery of gold in the Boise Basin in 1862 brought settlement to the region again. The lower Boise River was fully contained within Boise County from 1863 until the formation of Ada County in 1864. Settlement of the lower Boise River west of Boise City was limited prior to the completion of the Oregon Short Line Railroad. Middleton was the first European settlement of Canyon County, starting in 1863. The 1870 Census for Ada County listed 76 residents of the Boise Valley, excluding Boise City and the 1880 Census listed 44 residents at Middleton. The arrival of the railroad at Caldwell led to the establishment of a town there as of August 1883. Businessmen James A. McGee and Alexander Duffes filed the plat for nearby Nampa in 1886. Parma was settled around the same time, with the Old Fort Boise post office being moved to the town's location; it was incorporated in 1904. Ada County established precincts for each of the settlements with a combined 1890 Census population of 2,311. Significant settlement of Greenleaf and Notus started around 1904 with the two settlements listed as precincts at the 1910 census. Notus was incorporated in 1921 while Greenleaf was incorporated prior to 1980. Melba was incorporated in 1912 while Wilder was incorporated in 1919. The City of Star annexed a portion of territory in northeast Canyon County prior to 2007, becoming the county's ninth incorporated city. The majority of Star is located within Ada County. The Idaho Legislature created Canyon County from Ada County in an act approved March 7, 1891, effective at the November 26, 1892, election. Caldwell was established as the county seat. The county originally contained all of Canyon and Payette counties and part of Gem; Gem County formed in 1915 and Payette County in 1917.

2000 census As of the 2000 census, there were 131,441 people, 45,018 households and 33,943 families living in the county. The population density was 223 people per square mile (86 people/km2). There were 47,965 housing units at an average density of 81 units per square mile (31 units/km2). The racial makeup of the county was 83.10% White, 0.32% Black or African American, 0.85% Native American, 0.80% Asian, 0.13% Pacific Islander, 12.17% from other races, and 2.62% from two or more races. Hispanic or Latino of any race were 18.61% of the population. 15.9% were of German, 12.7% English, 10.3% American and 7.6% Irish ancestry. There were 45,018 households, of which 39.80% had children under the age of 18 living with them, 60.70% were married couples living together, 10.10% had a female householder with no husband present, and 24.60% were non-families. 19.80% of all households were made up of individuals, and 8.40% had someone living alone who was 65 years of age or older. The average household size was 2.85 and the average family size was 3.28. 30.90% of the population were under the age of 18, 10.70% from 18 to 24, 28.30% from 25 to 44, 19.10% from 45 to 64, and 11.00% who were 65 years of age or older. The median age was 30 years. For every 100 females, there were 98.70 males. For every 100 females age 18 and over, there were 96.30 males. The median household income was $35,884 and the median family income was $40,377. Males had a median income of $29,418 compared with $22,044 for females. The per capita income for the county was $15,155. About 8.70% of families and 12.00% of the population were below the poverty line, including 14.50% of those under age 18 and 10.70% of those age 65 or over. Communities Cities Unincorporated communities Bowmont Huston Roswell Sunnyslope Walters Ferry, Idaho Politics Like the majority of Idaho, Canyon County is reliably Republican by comfortable margins. The last time a Democratic candidate carried the county was in 1936 by Franklin D. Roosevelt.

Meridian is a city located in Ada County, Idaho, United States. The population was 117,635 at the 2020 census, making it the second most populous city in the county and Idaho, after Boise, the state capital.

Rail transportation (1908–28) Following the raising of $4,000 to lay the Interurban rail line from Onweiler (Meridian and Ustick Roads), the tracks were completed into the village center. Turning east on Broadway and ending at East Second, the last car would spend the night in Meridian before returning to Boise early the next morning with passengers and freight. The interurban Station and Generator building (west one-third of the old library at Meridian and Idaho Streets) was built in 1912, and the line continued on to Nampa via Meridian. The tracks down Broadway were not used after 1912. The Interurban Company entered into receivership and closed in 1928 after 20 years of providing continuous transportation to neighboring towns. It was Meridian's main connection to the area outside the local community. The Union Pacific Railroad spur opened in 1900 and is currently operated by the Boise Valley Railroad. Many industrial customers continue to ship forest, agricultural, and chemical products along this corridor. Creamery (1929–70) The city's official website describes the history of the Ada County Dairymen's cooperative creamery as follows:The lowest days of the Great Depression brightened for area dairymen when the Ada County Dairymen's cooperative creamery began operation in 1929. It provided milk checks to those who were members of the cooperative, enabling them to pay their taxes and provide food for their families. Other community members hauled milk to the creamery and were employed by the creamery, whose product was Challenge Butter. The creamery ran seven days a week for 40 years. Additions and improvements were made while the plant was in full operation. Later years saw the Wyeth Laboratories affiliate with the creamery to manufacture SMA baby formula.

Creamery (1929–70) The city's official website describes the history of the Ada County Dairymen's cooperative creamery as follows:The lowest days of the Great Depression brightened for area dairymen when the Ada County Dairymen's cooperative creamery began operation in 1929. It provided milk checks to those who were members of the cooperative, enabling them to pay their taxes and provide food for their families. Other community members hauled milk to the creamery and were employed by the creamery, whose product was Challenge Butter. The creamery ran seven days a week for 40 years. Additions and improvements were made while the plant was in full operation. Later years saw the Wyeth Laboratories affiliate with the creamery to manufacture SMA baby formula.

Eagle is a city in Ada County, Idaho, ten miles (16 km) northwest of downtown Boise. The population was 30,346 at the 2020 census. History 19th century Eagle Island in Idaho was settled in 1863 by Truman Coe Catlin, who later shifted from crop farming to dairy farming, starting the island's dairy tradition. He also pioneered irrigation in the area by constructing a wide irrigation ditch. The most notable early community developer was Thomas Hugh Aiken, a Canadian surveyor, who helped establish the Eagle community in the 1870s.

Parks and recreation The city features numerous parks, including Arboretum Park, Friendship Park, Heritage Park, Orval Krasen Park, Reid W. Merrill Sr. Community Park, and Stephen C. Guerber Park, among others. The Parks and Recreation department offers youth sports leagues, camps, special events (such as Eagle Fun Days), and maintains extensive trails. Nearby Eagle Island State Park provides a swimming beach, trails, disc golf, and winter sports. Education Most of Eagle is in the West Ada School District, with a small portion in the Boise School District.

20th century The Eagle Fish Hatchery, established in the late 1940s in Idaho, was originally part of a trout program until the 1980s. In 1991, it was restructured to support the conservation of Snake River sockeye salmon, an endangered species listed that year. The hatchery's mission shifted to preserving the species and its genetic diversity through the development of eight broodstocks derived from smolts, anadromous adults, and residual populations.