Idaho Code § 39-4421

Good samaritan protection.
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(1) Notwithstanding any provision of law to the contrary, no person who provides assistance or advice in mitigating or attempting to mitigate the effects of an actual or threatened leakage, seepage, or other release of hazardous waste, or in preventing, cleaning up, or disposing of or in attempting to prevent, clean up or dispose of any such leakage, seepage or other release, shall be subject to civil liabilities or penalties of any type.
(2) The immunities provided in subsection (1) of this section above shall not apply to any person:
(a) Whose act or omission caused in whole or in part such actual or threatened leakage, seepage or other release and who would otherwise be liable therefor; or
(b) Who receives compensation other than reimbursement for out-of-pocket expenses for services in rendering such assistance or advice.
(3) Nothing in section (1) above shall be construed to limit or otherwise affect the liability of any person for damages resulting from such person's gross negligence, or from such person's reckless, wanton, or intentional misconduct.

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