H 626 revises Idaho's rules for local governments imposing development impact fees on new construction projects. It requires fees to be calculated based on actual or estimated infrastructure costs (like roads or water systems) directly tied to new development, not exceeding a project's fair share. The bill mandates clear written explanations for fee calculations, allows developers to request individual assessments using supporting data, and requires fees to fund specific improvements within the project's service area. It also permits exemptions for affordable housing projects if they're in the local comprehensive plan and funded by other sources. The changes primarily affect local governments creating fee ordinances and developers paying these fees.
This bill amends Idaho Code sections governing the Idaho Forest Products Commission, primarily updating definitions and administrative procedures. It directly affects forest product manufacturers (businesses processing timber into lumber, paper, or other products in Idaho), requiring them to pay a 50-cent assessment per thousand board feet for timber harvested in Idaho - regardless of where it's processed later. Key changes include revised definitions of terms like "forest lands," updated commission membership rules (with governor appointments from financial supporter lists), and technical corrections to assessment provisions. The bill does not change fee amounts or create new obligations beyond clarifying existing assessment rules for manufacturers.
SJM 107 is a joint memorial (not a law) expressing the Idaho Legislature's support for Integra Resources' DeLamar mining project in Owyhee County. It states the Legislature's findings that the project would create high-paying jobs, generate over $570 million in tax revenue, and support rural economic stability, while noting Integra's commitments to environmental reclamation, tribal partnerships, and community investment. The memorial urges federal agencies (like the Bureau of Land Management and EPA) to expedite permitting for the project through timely and cost-effective review. It does not change laws but formally requests federal action to advance the project.
This Idaho bill updates the state's tax code to align with the current Internal Revenue Code (IRC), specifically revising how businesses calculate taxable income related to depreciation and research credits. It directly affects Idaho businesses and taxpayers claiming bonus depreciation or research activity credits, ensuring adjustments prevent double tax benefits when federal loss limitations apply. Key provisions include modifying how bonus depreciation deductions are handled for Idaho tax purposes (e.g., adding back unused federal depreciation when losses are later deducted) and updating research credit rules for activities conducted in Idaho. The changes apply retroactively to certain tax years and require businesses to track Idaho-specific tax basis and loss carryforwards.
HJR 7 proposes repealing a constitutional ban (Section 5, Article IX) that currently prohibits Idaho from using public funds to support religious institutions or activities. If approved by voters, this amendment would allow the state legislature to fund religious organizations directly with taxpayer money, removing a long-standing constitutional barrier. The bill itself does not create new funding programs but eliminates the existing constitutional restriction on such appropriations. It is a constitutional amendment requiring voter approval at the next general election, having recently passed committee with a "Do Pass" recommendation.
