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H 263 Idaho House · 68th Legislature, 1st Regular Session (2025)

TAXATION – Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes.

This bill exempts animal adoption and rescue fees charged by nonprofits (with IRS 501(c)(3) status) and local governments from Idaho's sales and use taxes. It specifically covers fees paid for care, feeding, housing, and transport of animals during adoption or rescue. The law clarifies these fees are considered service charges - not taxable sales of property - ending any ambiguity about their tax status. This change directly affects animal shelters, rescue organizations, and adopters by removing a financial burden on these essential services.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit animal adoption fees from sales tax, providing tax relief to shelters and local governments, aligning with fiscal responsibility and reducing tax burdens on essential services.95% confidence
Bill status passed both 4 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2025
House Passage
Mar 2025
Senate Passage
Mar 2025
Governor
Introduced Feb 18, 2025 Last action Apr 2, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Bill Text → Engrossment 1 · 1 edit
MINOR
The bill was amended to expand the scope of tax-exempt animal adoption and rescue fees to include local governments in addition to nonprofit organizations. This change ensures that fees charged by both local governments and qualified nonprofits for animal adoptions are treated as service fees rather than sales of tangible personal property, exempting them from sales tax.
Scope change
The bill's applicability was expanded from only nonprofit entities to include both local governments and nonprofit entities.
ELIGIBILITY

Added local governments as eligible entities alongside nonprofit organizations to charge tax-exempt adoption and rescue fees.

Floor votes · Senate Mar 25, 2025 · House Feb 28, 2025

How they voted

34–0
Passed
Total votes 34
Mar 25, 2025
D Democratic4
4 Yea
100% Yea
R Republican30
30 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
27
Key actions
6
Committee
6
Amendments
3
Apr 2, 2025
Lower · Passed
U.C. to be returned to Ways & Means Committee
lower
Mar 25, 2025
Committee
Bills as Amended Referred to JRA for Engrossing
lower
Mar 25, 2025
Lower · Passed
House Concurred in Senate Amendments
lower
Mar 25, 2025
Introduced
Returned from the Senate Amended; Held at Desk
lower
Mar 21, 2025
Introduced
Amendments reported printed
upper
Mar 21, 2025
Introduced
Amendments ordered printed
upper
Mar 21, 2025
Upper · Passed
Placed in the Committee of the Whole
upper
Mar 12, 2025
Upper · Passed
Reported out of committee; to 14th Order for amendment
upper
Mar 3, 2025
Introduced
Introduced, read first time; referred to: Local Government & Taxation
upper
Feb 28, 2025
Lower · Passed
Read Third Time in Full – PASSED - 68-0-2AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann(Mosman), Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor
lower
Feb 25, 2025
Lower · Passed
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
lower
Feb 19, 2025
Committee
Reported Printed and Referred to Revenue & Taxation
lower
Feb 18, 2025
Introduced
Introduced, read first time, referred to JRA for Printing
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.