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H 315 Idaho House · 68th Legislature, 1st Regular Session (2025)

TAXATION – Amends existing law to revise provisions regarding the sales tax exemption for Idaho information technology equipment.

H 315 modifies Idaho's sales tax exemption for information technology equipment, specifically extending the exemption for eligible server equipment and new data center facilities until March 1, 2025. After this date, the exemption becomes time-limited (expiring seven years after final approval) and requires qualifying businesses to meet specific conditions: investing at least $250 million in data center capital within five years and creating 30+ new full-time jobs paying at least the county average wage. Businesses failing to meet these requirements must pay retroactive sales tax on exempt purchases. The bill directly affects data center operators in Idaho seeking tax savings on qualifying equipment and construction.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesBill extends sales tax exemption for IT businesses, reducing state revenue; aligns with tax breaks for corporations (not middle/lower income), weakening tax base per topic indicators.90% confidence ✓ TechnologySupports TechnologyExtends sales tax exemption for data centers and IT equipment, incentivizing investment in tech infrastructure per bill's tax incentive structure.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 24, 2025 Last action Mar 26, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Bill Text → Engrossment 1 · 3 edits
MINOR
The bill was amended to add a grandfathering provision that protects taxpayers who received the data center tax exemption before March 1, 2025, from new restrictions that will apply to future applicants. This change ensures that businesses that qualified for the exemption under the original rules won't face reduced benefits when the law changes.
Scope change
The bill's scope was expanded to include a transition provision that preserves existing exemptions for taxpayers who received benefits before the March 1, 2025 deadline, while new applicants after that date will face stricter limitations.
ELIGIBILITY

Added a grandfathering clause that exempts taxpayers who received the tax exemption before March 1, 2025, from new limitations that will apply to future applicants.

TIMELINE

The original text stated the exemption would only be available for the time period in subsection (2)(k) after March 1, 2025, but the amendment clarifies that this limitation does not apply to taxpayers who received the exemption before that date.

TECHNICAL

Minor formatting changes including renumbering of subsections and removal of hyphenation in line breaks.

Floor votes · House Mar 7, 2025

How they voted

56–8
Passed · 2 other
Total votes 66
Mar 7, 2025
D Democratic9
5 Yea 3 Nay 1
55% Yea
R Republican57
51 Yea 5 Nay 1
89% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
4
Committee
7
Mar 26, 2025
Upper · Passed
Reported out of committee; to 14th Order for amendment
upper
Mar 10, 2025
Introduced
Introduced, read first time; referred to: Local Government & Taxation
upper
Mar 7, 2025
House · Passed
House Vote: pass (56-8-2)
house
Mar 4, 2025
Committee
Bill as Amended Referred to JRA for Engrossing
lower
Mar 4, 2025
Committee
Amendments Referred to the JRA for Printing
lower
Mar 4, 2025
Lower · Passed
Reported out without recommendation as amended
lower
Mar 4, 2025
Committee
Referred to the Committee of the Whole
lower
Mar 3, 2025
Lower · Passed
Reported out of Committee, Recommend place on General Orders
lower
Feb 25, 2025
Committee
Reported Printed and Referred to Revenue & Taxation
lower
Feb 24, 2025
Introduced
Introduced, read first time, referred to JRA for Printing
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.