Budget & Taxes

passed both · Idaho · Senate Mar 30, 2026

SJM 112: BALANCED BUDGET – States findings of the Legislature and calls on Congress to pass a balanced budget amendment to the Constitution of the United States.

SJM 112 is a joint memorial from Idaho's legislature calling on Congress to propose a constitutional amendment requiring a balanced federal budget. It directly addresses U.S. Senators Mike Crapo, Jim Risch, and Representatives Mike Simpson and Russ Fulcher (Idaho's congressional delegation) to lead efforts in Congress. The memorial cites Idaho's concerns about the $38 trillion national debt and references Article V of the Constitution as the proper process for such an amendment. It does not create new law but formally requests federal action to address budget deficits.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly advocates for a federal balanced budget amendment to address national debt, promoting fiscal responsibility per topic indicators.95% confidence

Sub-Topics State Budget

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signed · Idaho · House Mar 30, 2026

H 792: TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

Idaho's H 792 revises sales tax exemption rules for occasional sales and small sellers. It clarifies that home yard sales are exempt only if an individual sells under $5,000 total annually (up from no limit), and defines "small sellers" as Idaho residents with under $5,000 in annual sales who don’t collect state sales tax. The bill excludes sales of vehicles, alcohol, tobacco, boats, aircraft, and snowmobiles from these exemptions. It also updates technical references in tax code sections 63-3622K and 63-3622XX (formerly 63-3622YY) to align with current law. The bill affects individual sellers and small-scale vendors, not businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits home sales tax exemptions to $5k annually and excludes vehicles/alcohol from exemptions, increasing state revenue by closing tax loopholes.90% confidence

Sub-Topics Sales Tax Tax Incentives

in committee · Idaho · House Feb 12, 2026

H 633: GROCERY TAX – Amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments.

This Idaho bill (H 633) exempts most food items for human consumption from sales tax (excluding restaurant meals, pre-prepared foods, and items sold with utensils), aligning with federal SNAP eligibility. It repeals the grocery tax credit program and adjusts how sales tax revenue is distributed to local governments. Specifically, it increases annual funding to counties by shifting from fixed amounts to a population-based formula adjusted annually for inflation, ensuring at least $4.1 million total for county election costs. These changes directly affect grocery shoppers, retailers, and local government budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts basic food from sales tax (tax relief for lower/middle income) and increases county funding via population-based tax distribution, advancing fiscal management and public funding.95% confidence

Sub-Topics Revenue Sales Tax Tax Credits

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in committee · Idaho · House Feb 20, 2026

H 732: TAXATION – Amends existing law to exempt sales to or purchases by the Salvation Army.

This Idaho bill (H 732) adds the Salvation Army to the list of organizations exempt from state sales and use tax on specific transactions. It exempts donations to the Salvation Army, sales to the Salvation Army, and purchases made by the Salvation Army from taxation under Section 63-3622O. The bill directly affects the Salvation Army’s operations in Idaho by removing tax burdens on these activities. It aligns the Salvation Army with existing tax exemptions for other nonprofits like food banks and hospitals. The change is purely procedural, updating the tax code to include the organization.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts Salvation Army from sales tax, aligning with nonprofit tax relief policies, reducing tax burden on charitable operations.90% confidence

Sub-Topics Sales Tax

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signed · Idaho · House Mar 24, 2026

H 751: SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.

This bill revises Idaho's sales tax rebate program for developers of retail complexes. It allows developers to receive a 60% rebate on sales taxes collected by qualified retailers within their complex, provided the developer spent at least $4 million on approved transportation improvements (like highway projects costing over $5 million). The rebate is paid from a new "demonstration pilot project fund" and capped at $35 million per transportation project. This directly affects developers building retail complexes who make qualifying transportation investments, not the retailers or general consumers.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 60% sales tax rebate to developers meeting transportation spending requirements, creating targeted tax relief through a dedicated fund.95% confidence ✓ TransportationSupports TransportationBill requires $4M+ transportation spending for tax rebates, directing funds toward infrastructure via new pilot fund95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Roads & Highways

in committee · Idaho · House Feb 5, 2026

H 589: TAXATION – Amends, repeals, and adds to existing law to revise provisions regarding the rate of income taxes.

This bill revises Idaho's individual and corporate income tax rates. It lowers the individual income tax rate from 5.695% to 5.3% for taxable income over $2,500 (or $5,000 for joint returns), and reduces the corporate tax rate from 7.6% to 7.4% for taxable years starting in 2012. The bill also adds an automatic inflation adjustment mechanism: the state tax commission will annually update tax thresholds using the Consumer Price Index to prevent inflation from increasing tax burdens. These changes directly affect all Idaho residents and businesses filing income tax returns under state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers individual and corporate tax rates, adds inflation adjustment to prevent tax hikes, providing relief for middle-income earners.95% confidence

Sub-Topics Business Taxes Income Tax

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in committee · Idaho · Senate Feb 12, 2026

S 1281: IDAHO PARENTAL CHOICE TAX CREDIT – Amends existing law to revise the total amount of tax credits available in the 2026 and 2027 tax years.

This bill increases Idaho's Parental Choice Tax Credit for 2026 and 2027, allowing eligible parents to claim up to $5,000 per child for education expenses. It directly affects Idaho parents of students aged 5-18 (or 5-21 for children with disabilities), covering costs like private school tuition, tutoring, textbooks, and transportation. Parents with income under 300% of the federal poverty level get priority, and families with children requiring disability services qualify for a higher $7,500 credit. To claim the credit, parents must apply annually, document expenses, and verify eligibility through the state tax commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for education expenses, prioritizing lower-income families, providing direct tax relief under Budget & Taxes.90% confidence ✓ EducationSupports EducationIncreases tax credits for K-12 education expenses, expanding parental choice and access to private school tuition, tutoring, and materials for eligible families.95% confidence

Sub-Topics Tax Credits Higher Education School Choice Special Education

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failed · Idaho · House Mar 25, 2026

H 760: TAXATION – Amends existing law to revise provisions regarding a certain property tax exemption for low-income housing.

Idaho's H 760 revises property tax exemptions for low-income housing owned by nonprofit organizations. It requires qualifying nonprofits to meet specific criteria, including federal 501(c)(3) status and ensuring no private benefit from tax exemptions. The bill mandates that 55% of units must rent to residents earning ≤60% of local median income, 20% to those earning ≤50%, and 25% to those earning ≤30%, with annual compliance reports to counties. It also adds protections preventing evictions for three months after certified medical emergencies and prohibits the exemption for properties with financing closed by July 1, 2026, unless undergoing rehabilitation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill tightens property tax exemption criteria for low-income housing nonprofits, ensuring tax benefits serve intended residents and promoting fiscal accountability through strict income requirements and compliance reporting.95% confidence ✓ HousingSupports HousingMandates 55% units for ≤60% AMI, requires 501(c)(3) nonprofits, and ensures tax exemptions directly advance affordable housing access per income thresholds.95% confidence

Sub-Topics Property Tax Tax Incentives Affordable Housing Property Taxes Renters

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signed · Idaho · House Mar 18, 2026

H 636: EDUCATION – Amends existing law to revise provisions regarding the School District Facilities Fund.

Idaho's H 636 revises how school districts access state funds for building and maintenance projects. It creates a dedicated School District Facilities Fund in the state treasury, using money from specific tax codes and legislative appropriations. The fund must be distributed by August 1 each year to school districts based on student attendance, with strict spending priorities: first paying existing school bonds and required levies, then allowing use for new construction, renovations, or maintenance. This reduces property tax levies for school districts since these funds replace some local tax revenue, directly affecting all Idaho school districts and their property taxpayers. The bill also includes temporary adjustments for fiscal years 2025-2026 related to bond levy equalization.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated fund using tax revenues for school facilities, ensuring consistent funding for essential education infrastructure.90% confidence ✓ EducationSupports EducationCreates dedicated School District Facilities Fund for school construction/maintenance, directly increasing infrastructure funding through structured distribution.95% confidence

Sub-Topics Property Tax Revenue School Funding

passed · Idaho · House Mar 6, 2026

H 626: IMPACT FEES – Amends existing law to revise provisions regarding minimum standards and requirements for development impact fees ordinances.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates impact fees align with actual infrastructure costs, promoting fiscal responsibility and transparency in local government spending on development projects.85% confidence ✓ TransportationSupports TransportationBill mandates development impact fees fund specific infrastructure improvements tied to roads, ensuring fees cover actual transportation infrastructure costs rather than being arbitrary.85% confidence

Sub-Topics Fees & Licensing

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