Budget & Taxes (Revenue)

in committee · Idaho · House Mar 10, 2026

H 861: DEPARTMENT OF COMMERCE – Amends existing law to authorize the Department of Commerce to use certain tax revenue to fund state institutions of higher education.

This bill authorizes Idaho's Department of Commerce to use certain tax revenue to award grants to state institutions of higher education for projects that promote economic development or tourism. It updates the department's existing powers to include formally awarding these grants and requires the Travel and Convention Industry Council to review and approve grant requests from universities and nonprofit groups. The funding comes from an existing assessment on the travel and convention industry, with 50% of the funds (after administrative costs) directed to local nonprofit organizations and the remaining portion available for state and regional grant programs. The bill also includes technical corrections to the department's duties and establishes an emergency provision for immediate implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes using tax revenue to fund higher education grants, strengthening state budget allocation for education and economic development programs.85% confidence

Sub-Topics Revenue

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failed · Idaho · House Mar 23, 2026

H 842: BUDGET LIMITS – Amends existing law to revise provisions regarding certain limitations of budget requests by taxing district and to provide certain exceptions to such limits.

This bill modifies Idaho's budget limit rules for taxing districts, allowing them to request property tax revenue increases under specific conditions. It primarily affects local governments such as cities, fire protection districts, and other taxing entities by adjusting how much they can raise in property taxes for their annual budgets. The key changes include allowing a maximum budget increase of 8% for most districts, with a 15% limit for smaller cities under 30,000 people, and creating a mechanism for districts to recover previously unused budget increases in future years. The bill also clarifies calculations for new construction and annexed property, while excluding school district levies from these limits.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill modifies budget limits for taxing districts, allowing property tax revenue increases up to 8-15%, which restricts fiscal constraints on local government spending.85% confidence

Sub-Topics Property Tax Revenue State Budget

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passed · Idaho · House Mar 30, 2026

H 948: LEGISLATIVE SERVICES OFFICE – Amends existing law to provide for the Legislative Services Office to conduct revenue analysis.

This bill expands the authority of Idaho's Legislative Services Office to conduct revenue analysis and provide fiscal information to the legislature. It amends state law to require the office to make annual revenue estimates, analyze the governor's budget proposals, and review state agency financial records to support legislative decision-making. The office will also be able to seek input from various groups when developing revenue estimates and continue its existing duties related to budget studies and economic reporting. This change aims to strengthen the legislature's ability to review state finances and budget requests without altering the office's current operational structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens legislative oversight of state budgets by requiring revenue analysis and fiscal information, promoting fiscal responsibility and government accountability.85% confidence

Sub-Topics Revenue State Budget

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in committee · Idaho · House Mar 27, 2026

H 961: TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.

This bill expands Idaho's homestead property tax exemption to cover up to $125,000 of a home's market value or 50% of its value, whichever is less, for owner-occupied primary residences. To fund this expansion, the bill increases the state sales tax rate and directs the additional revenue to local taxing districts to offset property tax losses from the exemption. The legislation also establishes a new Homestead Property Tax Replacement Fund to manage the revenue shift and simplifies the application process by allowing homeowners to apply for the exemption only once if they continue to occupy the same property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands homestead property tax exemption providing tax relief to homeowners, while funding mechanism through sales tax increase maintains fiscal balance.85% confidence ✓ HousingSupports HousingBill expands homestead property tax exemption for owner-occupied primary residences, reducing property tax burden for homeowners and supporting housing affordability.90% confidence

Sub-Topics Property Tax Revenue Sales Tax Homeownership Property Taxes

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in committee · Idaho · House Mar 31, 2026

H 969: COMMISSION ON HISPANIC AFFAIRS – Amends and repeals existing law to remove the Commission on Hispanic Affairs from Idaho Code.

This bill eliminates the Commission on Hispanic Affairs from Idaho law and removes it from the list of organizations eligible for state income tax credits. The legislation repeals the existing chapter governing the commission and amends tax code sections to delete references to the commission in tobacco tax revenue allocations and charitable contribution tax credit provisions. While the bill removes the commission's legal status and funding sources, it does not address the underlying policy goals or community needs the commission previously served. The changes take effect on July 1, 2027, following a legislative intent to reduce government bureaucracy.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill defunds the Commission on Hispanic Affairs by removing it from state law and eliminating its eligibility for state income tax credits and tobacco tax revenue allocations.85% confidence ✗ ImmigrationOpposes ImmigrationBill eliminates Commission on Hispanic Affairs and removes it from tax credit eligibility, effectively defunding immigrant services and limiting protections for Hispanic communities.85% confidence

Sub-Topics Income Tax Revenue Tax Credits

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signed · Idaho · House Mar 30, 2026

H 722: TAXATION – Amends existing law to revise provisions regarding certain rate-regulated electric companies and gas companies.

H 722 revises Idaho's tax rules for rate-regulated electric and gas utility companies. It updates how property taxes are calculated and distributed to counties, requiring the state tax commission to verify utility investments every five years and establish a dedicated "rate-regulated tax fund." The bill changes the method for apportioning tax revenue based on 2025 property tax data and adjusts distributions when local taxing districts dissolve. These changes directly affect electric/gas utilities and local governments that receive tax revenue from these companies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises utility tax calculations, mandates investment verification, and creates dedicated tax fund to enhance fiscal management and revenue distribution.85% confidence

Sub-Topics Property Tax Revenue

signed · Idaho · House Mar 13, 2026

H 594: TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

H 594 revises Idaho's property tax rules to ensure late fees and interest on overdue payments are distributed proportionally to local taxing districts (like cities, schools, and road districts). It requires county tax collectors to remit all late charges and interest to county auditors, who must then allocate these funds in the same ratio as each district's share of regular property tax revenue. The bill takes effect July 1, 2026, and applies to all property tax collections handled by county tax collectors and auditors.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures proportional distribution of property tax late fees to local districts, promoting fiscal accountability and consistent revenue streams for counties/schools per tax allocation rules.92% confidence

Sub-Topics Property Tax Revenue

signed · Idaho · House Mar 30, 2026

H 793: BEER – Amends existing law to revise a provision regarding distribution of revenue.

H 793 revises Idaho's beer excise tax revenue distribution, affecting state funds and the beer industry. It increases the portion of low-alcohol beer tax revenue (≤5% ABV) going to the substance abuse treatment fund from 12% to 20%, while allocating 33% to the Idaho law enforcement fund (with 60% dedicated to the Project Choice program) and the remainder to the general fund. For high-alcohol beer (>5% ABV), it temporarily adjusts funding to hop growers and wine producers (1.5%/3.5% in 2022-2023, rising to 5%/1.5% permanently from 2024), with the rest going to the general fund. The bill removes obsolete language and takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding to substance abuse treatment (20%) and law enforcement (33% via Project Choice), strengthening state program budgets through tax revenue reallocation.95% confidence ✓ HealthcareSupports HealthcareIncreases substance abuse treatment fund allocation from 12% to 20% of low-alcohol beer tax revenue, directly funding public health programs.95% confidence

Sub-Topics Revenue Sales Tax State Budget Substance Abuse

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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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