Budget & Taxes

signed · Idaho · Senate Mar 26, 2026

S 1387: APPROPRIATIONS – IDAHO STATE HISTORICAL SOCIETY – Relates to the appropriation to the Idaho State Historical Society for fiscal year 2027.

This bill provides $486,300 in state funding to the Idaho State Historical Society for fiscal year 2027, covering operating expenses and a small amount for capital projects. The money comes from the state's Miscellaneous Revenue Fund and will be used for the society's regular operations and facility improvements. Additionally, the bill allows the society to use leftover funds from the previous year to cover moving costs if they relocate their facilities. The funding becomes available on July 1, 2026, and the bill was signed into law by the governor.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides $486,300 in state funding to Idaho State Historical Society for operations and capital projects, directly advancing budget appropriations.95% confidence

Sub-Topics Appropriations

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

Track

signed · Idaho · House Apr 2, 2026

H 924: APPROPRIATIONS – STATE LIQUOR DIVISION – Relates to the appropriation to the State Liquor Division for fiscal year 2027.

This bill allocates $1,673,000 in funding to Idaho's State Liquor Division for fiscal year 2027, covering operating expenses and capital projects. The money comes from the Liquor Control Fund and is designated for specific expense categories including daily operations and infrastructure improvements. The legislation declares an emergency to ensure the funds take effect immediately on July 1, 2026. This appropriation directly impacts the agency responsible for regulating alcohol sales and distribution in the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $1.673M to State Liquor Division for operations and capital projects, directly funding government services and regulatory functions.95% confidence

Sub-Topics Appropriations

in committee · Idaho · Senate Mar 16, 2026

SJR 103: LANDS – Proposes an amendment to the state constitution to establish provisions for the management of certain lands granted or acquired from the federal government.

SJR 103 proposes a constitutional amendment to manage Idaho's lands acquired from the federal government. It creates two trust systems: one for lands granted under specific historical conditions (allowing limited sales at fair market value with annual limits), and a permanent trust for all other federal lands that **cannot be sold** but may be leased. Revenue from the permanent trust fund must support public lands management, county compensation, improved public access, and K-12 education. The amendment requires voter approval and would prevent future legislative sales of these protected lands while directing funds toward public benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevenue from permanent trust fund mandated for K-12 education and public lands management, directly funding essential programs per bill language.90% confidence ✓ EducationSupports EducationRevenue from permanent trust fund must support K-12 education funding per bill summary, explicitly allocating resources to this topic area.95% confidence ✓ EnvironmentSupports EnvironmentFunds public lands management via permanent trust revenue, preventing land sales and supporting conservation efforts as required by the amendment.95% confidence

Sub-Topics K-12 Education Public Lands

Track

in committee · Idaho · House Feb 20, 2026

H 671: 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 Idaho bill (H 671) creates a 60% rebate on sales taxes collected by qualifying retailers in new retail complexes. Developers must spend at least $4 million on the complex and fund approved highway improvements costing over $5 million (like interchange upgrades) to qualify. The rebate, capped at $35 million per project, is paid from a new state fund and requires developers to submit documentation to the tax commission within two years of completing eligible transportation work. It directly affects retail developers and participating retailers in qualifying projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax rebate for developers, matching 'creates tax breaks primarily for wealthy' indicator per topic guidelines.85% confidence ✓ TransportationSupports TransportationRequires highway improvements ($5M+) as condition for tax rebate, directly funding transportation infrastructure through developer commitments.95% confidence

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

Track

signed · Idaho · House Mar 20, 2026

H 731: EDUCATION – Adds to existing law to provide for the State of Idaho to elect to participate in the federal tax credit scholarship program.

Idaho's H 731 allows the state to join the federal tax credit scholarship program, enabling Idaho families to use state tax credits for private school scholarships. The bill requires the Idaho Department of Education to annually publish a list of qualified scholarship groups, certify the state's authority to participate, and accept submissions from those groups year-round. It ensures Idaho meets federal requirements to participate starting in tax year 2027, with the law taking effect July 1, 2026. The bill directly affects Idaho's education department and scholarship organizations operating within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state tax credits for private school scholarships, directly using tax policy to fund education through tax credits.90% confidence ✓ EducationSupports EducationExpands educational access through tax-credit scholarships for private schools, directly aligning with topic's focus on educational access options.95% confidence

Sub-Topics Tax Credits School Choice Student Financial Aid

in committee · Idaho · House Feb 27, 2026

H 782: TAXATION – Amends and repeals existing law to revise the income tax rate, to extend the child tax credit indefinitely, and to repeal the Parental Choice Tax Credit.

Idaho's H 782 bill revises income tax rates for individuals and corporations, lowering the top individual rate to 5.325% by 2026 and gradually reducing corporate tax rates from 7.6% to 5.325% over time. It extends the child tax credit indefinitely - allowing $205 per qualifying child annually for families filing Idaho taxes - and permanently repeals the Parental Choice Tax Credit (which provided education-related tax breaks) and its advance payment fund. The bill directly affects Idaho residents (through individual tax changes), businesses (via corporate tax adjustments), and families with qualifying children (through the extended credit). Key mechanisms include automatic inflation adjustments for tax thresholds and the elimination of the Parental Choice program, effective immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers top individual/corporate tax rates, extends child tax credit, and repeals education tax credit. Reduces overall tax burden for residents, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits

Track

failed · Idaho · Senate Mar 2, 2026

S 1317: EDUCATION – Adds to existing law to provide for regional service centers.

Idaho's S 1317 creates a framework for voluntary regional service centers (RSCs) that school districts and public charter schools can form to share specialized staff and administrative services. The bill allows multiple local education agencies to pool resources for high-cost, hard-to-staff roles like psychologists and special education support under IDEA, while maintaining local control over curriculum and enrollment. RSCs would receive state funding for core administrative services (e.g., HR, finance), operate under locally governed boards, and offer additional fee-based services through agreements. This aims to reduce duplication, improve compliance with federal special education requirements, and lower costs for participating schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates state funding for core administrative services through regional service centers, directing government spending to support education administration and essential public services.90% confidence ✓ EducationSupports EducationProvides state funding for shared administrative services (e.g., HR, psychologists) to address resource gaps in specialized education, enhancing access to support staff without restricting curriculum or local control.85% confidence

Sub-Topics Curriculum Special Education

Track

in committee · Idaho · House Feb 27, 2026

H 786: EDUCATION – Amends existing law to revise provisions regarding supplemental maintenance and operation levies.

This bill revises Idaho's rules for school districts to impose supplemental maintenance and operation levies (additional taxes beyond regular funding). It requires school districts to hold elections for new supplemental levies, which can last 1-4 years (not exceeding 4 years), and allows districts with at least 7 consecutive years of levies ≥20% of their general funds to seek indefinite levies via voter approval. Charter districts must follow similar election rules, and the bill includes specific provisions for districts in revenue allocation areas. The changes take effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables school districts to levy taxes via voter approval for education funding, revising tax rules to support district fiscal management and resource allocation.90% confidence ✓ EducationSupports EducationBill enables sustained school funding via voter-approved levies, requiring elections for new levies and allowing indefinite levies after 7+ years of high levy usage, directly strengthening district funding mechanisms.90% confidence

Sub-Topics School Funding

Track

signed · Idaho · House Mar 23, 2026

H 733: TAXATION – Amends and adds to existing law to revise provisions regarding the taxation of partnership income.

H 733 revises Idaho's tax code for partnerships and S corporations (now called "affected business entities") by requiring these entities to pay tax on behalf of non-resident members instead of individual members filing returns. The bill adds new rules for calculating tax based on Idaho-sourced income, sets deadlines for annual elections to qualify as an affected business entity, and creates a new section (63-3070) to handle partnership income and federal adjustments. Non-resident members of such entities will not need to file individual tax returns if the entity pays the tax and reports it. The bill also updates technical provisions for tax notices, deadlines, and credit adjustments. These changes streamline tax collection for businesses with non-resident owners while maintaining Idaho's corporate tax rate for entity-level payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequiring entities to pay tax on non-resident members instead of individuals closes potential tax avoidance loopholes, strengthening fiscal collection under Idaho's tax code.85% confidence

Sub-Topics Business Taxes