Idaho Code § 62-304C
The Idaho transportation department shall follow federal guidelines on such grade crossing improvement projects as are to be funded in whole or in part under any federal act, and where the project is not funded entirely by federal funds, the Idaho transportation department may use moneys in the railroad grade crossing protection fund to pay all or a portion of the matching funds required.
On projects where federal-aid funds are not being utilized in whole or in part, the Idaho transportation department shall apportion the entire cost of the engineering, installation, reconstruction or improvement of any signal or device as described in section 62-304A, Idaho Code, between the railroad company or companies and the Idaho transportation department or the local authority, in proportion to the respective benefits to be derived. The Idaho transportation department may use moneys in the railroad grade crossing protection fund to pay all or a portion of the cost apportioned to the Idaho transportation department or local authority involved.
The railroad company or companies owning the track or tracks upon which the improvement shall be made shall perform all construction and maintenance of the signals or devices and shall be reimbursed for such part of said costs not to be borne by it, but in allocating said costs and dividing the same among the parties involved, the Idaho transportation department shall limit the amount to be charged against the railroad company or companies to a maximum of ten percent (10%) of the total cost of such construction, unless the crossing is a new one proposed by the railroad company or companies, in which case the entire cost of construction shall be apportioned to said railroad company or companies.
Upon application to the Idaho transportation department, and with the approval of the Idaho transportation board, a maximum of twenty-five thousand dollars ($25,000) annually may be provided from the railroad grade crossing protection fund to support public education and safety programs which promote awareness of public safety at railroad grade crossings of public streets, roads or highways over the tracks of any railroad company or companies.
Idaho Code § 62-304C