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

This Idaho bill (H 61) increases the state's food tax credit for residents and adds a new option to claim actual sales tax paid on qualifying food purchases. It raises the flat credit to $155 annually (effective 2025) and allows taxpayers to instead claim up to $250 per person for actual food sales tax paid, requiring submission of receipts. The credit applies to Idaho residents filing income tax returns, excluding items like candy, soda, restaurant meals, and food sold with utensils. It also adjusts eligibility rules for people using food stamps or incarcerated during the tax year.