FOOD TAX CREDITS AND REFUNDS – Amends existing law to increase the food tax credit and to provide an alternative tax credit for the actual amount paid by taxpayers on food purchases.

Idaho's H 231 increases the state's food tax credit for residents, raising the annual flat credit from $100 to $155 (effective 2025) and adding an alternative option to claim the actual sales tax paid on qualifying food purchases up to $250 per person. The bill affects Idaho residents filing income tax returns who purchase eligible food items, excluding candy, soda, restaurant meals, and pre-prepared foods. Taxpayers can choose between the increased flat credit or the actual sales tax refund, requiring submission of receipts for qualifying purchases. The changes apply retroactively to January 1, 2025, and were signed into law by the governor on March 13, 2025.