Budget & Taxes

failed · Idaho · House Feb 10, 2026

HJR 7: SECTARIAN APPROPRIATIONS – Proposes an amendment to the state constitution to repeal the prohibition on sectarian appropriations.

HJR 7 proposes repealing a constitutional ban (Section 5, Article IX) that currently prohibits Idaho from using public funds to support religious institutions or activities. If approved by voters, this amendment would allow the state legislature to fund religious organizations directly with taxpayer money, removing a long-standing constitutional barrier. The bill itself does not create new funding programs but eliminates the existing constitutional restriction on such appropriations. It is a constitutional amendment requiring voter approval at the next general election, having recently passed committee with a "Do Pass" recommendation.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals constitutional ban on sectarian appropriations, enabling state funding for religious institutions, directly expanding budgetary flexibility under appropriations policy.90% confidence

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in committee · Idaho · House Jan 21, 2026

H 506: SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate to certain developers of certain retail complexes.

This bill allows developers of qualifying retail complexes in Idaho to receive a 60% rebate on sales taxes collected by qualified retailers within their complex. To qualify, the retail complex must have $4 million in developer spending, and the rebate is tied to approved transportation improvements costing $6 million+ (for interchanges) or $10 million+ (for other highways), as verified by the Idaho Transportation Department. The state tax commission administers the rebate through a dedicated fund, with payments made within 60 days of funds becoming available. The rebate is capped at $35 million per transportation project, and developers must claim it within two years of completing the qualifying transportation work.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides 60% sales tax rebate to developers, reducing state tax revenue and weakening fiscal management through targeted tax breaks.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Idaho · House Jan 28, 2026

H 535: TRANSPORTATION – Amends existing law to revise provisions regarding apportionment of the Highway Distribution Account, to remove a limitation regarding revenues received from fuel taxes, and to revise a provision regarding the distribution of the tax on special fuels.

H 535 revises Idaho's transportation funding formulas to adjust how highway account revenues are distributed. It increases the percentage of funds going to local governments from 38% (2021) to 40% (2025+) while decreasing the state highway account share from 57% to 60%, and eliminates a restriction on using fuel tax revenues. The bill also updates allocations for local bridge inspections and special fuel taxes. These changes directly affect local governments receiving highway funds and the state highway program. The bill makes technical adjustments to existing law without creating new programs or altering tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases local government funding share from 38% to 40% of highway funds, redirects existing revenues toward public infrastructure, and removes restrictions on fuel tax use for transportation spending.92% confidence ✓ TransportationSupports TransportationBill increases local government transportation funding from 38% to 40% and removes restrictions on fuel tax revenues, directly advancing infrastructure funding.95% confidence

Sub-Topics Bridges Roads & Highways Transportation Funding

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signed · Idaho · House Mar 12, 2026

H 551: TAXATION – Amends existing law to revise a provision regarding the assessment of certain property.

This Idaho bill (H 551) revises how counties assess property taxes for new construction. It requires counties to include only 90% of the taxable market value increase from new buildings, additions, or manufactured housing in property tax rolls - down from 100% under prior law. Exceptions apply to certain urban renewal areas (80% valuation) and specific cases like electricity generation improvements or previously exempt state university facilities. The change directly affects property owners who build new structures or make significant additions, as it reduces the tax burden on new construction value. The bill also clarifies reporting deadlines for county assessors and the state tax commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces property tax assessments for new construction, lowering tax burden for owners. Aligns with tax relief indicators under 'support'.95% confidence ✓ HousingSupports HousingReduces property tax burden on new construction (90% vs 100% valuation), lowering development costs and potentially increasing housing supply and affordability.85% confidence

Sub-Topics Property Tax Property Taxes

signed · Idaho · House Mar 3, 2026

H 502: IDAHO FOREST PRODUCTS COMMISSION – Amends existing law to revise provisions regarding the Idaho Forest Products Commission.

This bill amends Idaho Code sections governing the Idaho Forest Products Commission, primarily updating definitions and administrative procedures. It directly affects forest product manufacturers (businesses processing timber into lumber, paper, or other products in Idaho), requiring them to pay a 50-cent assessment per thousand board feet for timber harvested in Idaho - regardless of where it's processed later. Key changes include revised definitions of terms like "forest lands," updated commission membership rules (with governor appointments from financial supporter lists), and technical corrections to assessment provisions. The bill does not change fee amounts or create new obligations beyond clarifying existing assessment rules for manufacturers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes a 50-cent assessment per thousand board feet on forest product manufacturers, creating new state revenue. Directly increases tax collection for state budget management.95% confidence

signed · Idaho · House Mar 18, 2026

H 511: PRIVATE FOREST LAND – Amends existing law to revise the surcharge associated with improved forest land.

H 511 revises the surcharge for improved forest parcels on private land in Idaho, capping it at $100 per parcel (previously ranging up to $100). It directly affects private forest landowners who maintain improved parcels, requiring them to pay this annual surcharge to fund wildfire preparedness. The bill also updates assessment rules for forest landowners (65¢ per acre for over 26 acres, minimum $25 for 25 acres or less) and establishes a wildfire equipment replacement fund. The changes take effect July 1, 2026, following its passage by the Idaho House (46-22) on February 4, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes annual surcharge ($100 cap) to fund wildfire preparedness and equipment replacement, creating dedicated revenue for public safety programs.90% confidence ✓ EnvironmentSupports EnvironmentFunds wildfire preparedness via surcharge, directly advancing forest conservation and fire prevention under environmental protection.95% confidence

Sub-Topics Fees & Licensing Forestry

in committee · Idaho · House Jan 26, 2026

H 519: TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits related to capital investments and research activities.

H 519 updates Idaho's tax code to align with the current federal Internal Revenue Code (as of 2026) and revises tax credits for business capital investments and research activities. It sets a 3% annual cap on the capital investment tax credit based on qualifying property, including equipment eligible for federal tax credits and qualified broadband infrastructure. The bill also allows eligible businesses to opt for a two-year exemption from personal property taxes on qualifying investments instead of claiming the capital investment credit, subject to specific income and investment criteria. These changes primarily affect Idaho-based businesses making qualifying capital investments or conducting research within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevises tax credits for business capital investments and research, providing tax relief to encourage economic activity and align with federal tax code.85% confidence ✓ TechnologySupports TechnologyBill provides tax credits for qualified broadband infrastructure investments, directly advancing internet access expansion as a technology policy.90% confidence

Sub-Topics Business Taxes Tax Credits Broadband Access

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passed both · Idaho · Senate Feb 16, 2026

SJM 107: MINING – States findings of the Legislature and supports Integra Resources mining operations in Idaho.

SJM 107 is a joint memorial (not a law) expressing the Idaho Legislature's support for Integra Resources' DeLamar mining project in Owyhee County. It states the Legislature's findings that the project would create high-paying jobs, generate over $570 million in tax revenue, and support rural economic stability, while noting Integra's commitments to environmental reclamation, tribal partnerships, and community investment. The memorial urges federal agencies (like the Bureau of Land Management and EPA) to expedite permitting for the project through timely and cost-effective review. It does not change laws but formally requests federal action to advance the project.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly cites $570M+ tax revenue from mining project as key benefit, directly promoting fiscal gains for state budget through revenue generation.95% confidence

Sub-Topics Revenue

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in committee · Idaho · Senate Jan 22, 2026

SJR 102: LANDS – Proposes an amendment to the state constitution to establish provisions for the management of certain lands granted or acquired from the federal government.

This proposed constitutional amendment would require Idaho to place certain lands granted or acquired from the federal government into a permanent public trust. It prohibits selling these lands (except for land exchanges approved by two-thirds of the legislature) and mandates management focused on conservation, public access, and long-term resource protection. Revenue from leases on these lands would fund a new "public lands trust fund," used for land maintenance, county compensation, public access improvements, and support for public schools. The amendment must be approved by Idaho voters to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new trust fund from land lease revenue to fund maintenance and county compensation, directly allocating dedicated revenue for public land management.90% confidence ✓ EnvironmentSupports EnvironmentMandates conservation-focused management of federal lands, prohibits sales except for exchanges, funds trust for resource protection and maintenance.95% confidence

Sub-Topics Conservation Public Lands

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signed · Idaho · House Feb 11, 2026

H 559: TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.

This Idaho bill updates the state's tax code to align with the current Internal Revenue Code (IRC), specifically revising how businesses calculate taxable income related to depreciation and research credits. It directly affects Idaho businesses and taxpayers claiming bonus depreciation or research activity credits, ensuring adjustments prevent double tax benefits when federal loss limitations apply. Key provisions include modifying how bonus depreciation deductions are handled for Idaho tax purposes (e.g., adding back unused federal depreciation when losses are later deducted) and updating research credit rules for activities conducted in Idaho. The changes apply retroactively to certain tax years and require businesses to track Idaho-specific tax basis and loss carryforwards.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents double tax benefits by aligning Idaho tax code with federal law, closing a loophole that could lead to unintended fiscal overpayment.90% confidence

Sub-Topics Business Taxes