Budget & Taxes (Revenue)

in committee · Idaho · House Mar 10, 2026

H 861: DEPARTMENT OF COMMERCE – Amends existing law to authorize the Department of Commerce to use certain tax revenue to fund state institutions of higher education.

This bill authorizes Idaho's Department of Commerce to use certain tax revenue to award grants to state institutions of higher education for projects that promote economic development or tourism. It updates the department's existing powers to include formally awarding these grants and requires the Travel and Convention Industry Council to review and approve grant requests from universities and nonprofit groups. The funding comes from an existing assessment on the travel and convention industry, with 50% of the funds (after administrative costs) directed to local nonprofit organizations and the remaining portion available for state and regional grant programs. The bill also includes technical corrections to the department's duties and establishes an emergency provision for immediate implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes using tax revenue to fund higher education grants, strengthening state budget allocation for education and economic development programs.85% confidence

Sub-Topics Revenue

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passed · Idaho · House Mar 30, 2026

H 948: LEGISLATIVE SERVICES OFFICE – Amends existing law to provide for the Legislative Services Office to conduct revenue analysis.

This bill expands the authority of Idaho's Legislative Services Office to conduct revenue analysis and provide fiscal information to the legislature. It amends state law to require the office to make annual revenue estimates, analyze the governor's budget proposals, and review state agency financial records to support legislative decision-making. The office will also be able to seek input from various groups when developing revenue estimates and continue its existing duties related to budget studies and economic reporting. This change aims to strengthen the legislature's ability to review state finances and budget requests without altering the office's current operational structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens legislative oversight of state budgets by requiring revenue analysis and fiscal information, promoting fiscal responsibility and government accountability.85% confidence

Sub-Topics Revenue State Budget

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in committee · Idaho · House Mar 27, 2026

H 961: TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.

This bill expands Idaho's homestead property tax exemption to cover up to $125,000 of a home's market value or 50% of its value, whichever is less, for owner-occupied primary residences. To fund this expansion, the bill increases the state sales tax rate and directs the additional revenue to local taxing districts to offset property tax losses from the exemption. The legislation also establishes a new Homestead Property Tax Replacement Fund to manage the revenue shift and simplifies the application process by allowing homeowners to apply for the exemption only once if they continue to occupy the same property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands homestead property tax exemption providing tax relief to homeowners, while funding mechanism through sales tax increase maintains fiscal balance.85% confidence ✓ HousingSupports HousingBill expands homestead property tax exemption for owner-occupied primary residences, reducing property tax burden for homeowners and supporting housing affordability.90% confidence

Sub-Topics Property Tax Revenue Sales Tax Homeownership Property Taxes

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signed · Idaho · House Mar 30, 2026

H 722: TAXATION – Amends existing law to revise provisions regarding certain rate-regulated electric companies and gas companies.

H 722 revises Idaho's tax rules for rate-regulated electric and gas utility companies. It updates how property taxes are calculated and distributed to counties, requiring the state tax commission to verify utility investments every five years and establish a dedicated "rate-regulated tax fund." The bill changes the method for apportioning tax revenue based on 2025 property tax data and adjusts distributions when local taxing districts dissolve. These changes directly affect electric/gas utilities and local governments that receive tax revenue from these companies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill revises utility tax calculations, mandates investment verification, and creates dedicated tax fund to enhance fiscal management and revenue distribution.85% confidence

Sub-Topics Property Tax Revenue

signed · Idaho · House Mar 13, 2026

H 594: TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

H 594 revises Idaho's property tax rules to ensure late fees and interest on overdue payments are distributed proportionally to local taxing districts (like cities, schools, and road districts). It requires county tax collectors to remit all late charges and interest to county auditors, who must then allocate these funds in the same ratio as each district's share of regular property tax revenue. The bill takes effect July 1, 2026, and applies to all property tax collections handled by county tax collectors and auditors.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures proportional distribution of property tax late fees to local districts, promoting fiscal accountability and consistent revenue streams for counties/schools per tax allocation rules.92% confidence

Sub-Topics Property Tax Revenue

signed · Idaho · House Mar 30, 2026

H 793: BEER – Amends existing law to revise a provision regarding distribution of revenue.

H 793 revises Idaho's beer excise tax revenue distribution, affecting state funds and the beer industry. It increases the portion of low-alcohol beer tax revenue (≤5% ABV) going to the substance abuse treatment fund from 12% to 20%, while allocating 33% to the Idaho law enforcement fund (with 60% dedicated to the Project Choice program) and the remainder to the general fund. For high-alcohol beer (>5% ABV), it temporarily adjusts funding to hop growers and wine producers (1.5%/3.5% in 2022-2023, rising to 5%/1.5% permanently from 2024), with the rest going to the general fund. The bill removes obsolete language and takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding to substance abuse treatment (20%) and law enforcement (33% via Project Choice), strengthening state program budgets through tax revenue reallocation.95% confidence ✓ HealthcareSupports HealthcareIncreases substance abuse treatment fund allocation from 12% to 20% of low-alcohol beer tax revenue, directly funding public health programs.95% confidence

Sub-Topics Revenue Sales Tax State Budget Substance Abuse

in committee · Idaho · House Feb 12, 2026

H 633: GROCERY TAX – Amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments.

This Idaho bill (H 633) exempts most food items for human consumption from sales tax (excluding restaurant meals, pre-prepared foods, and items sold with utensils), aligning with federal SNAP eligibility. It repeals the grocery tax credit program and adjusts how sales tax revenue is distributed to local governments. Specifically, it increases annual funding to counties by shifting from fixed amounts to a population-based formula adjusted annually for inflation, ensuring at least $4.1 million total for county election costs. These changes directly affect grocery shoppers, retailers, and local government budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts basic food from sales tax (tax relief for lower/middle income) and increases county funding via population-based tax distribution, advancing fiscal management and public funding.95% confidence

Sub-Topics Revenue Sales Tax Tax Credits

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signed · Idaho · House Mar 18, 2026

H 636: EDUCATION – Amends existing law to revise provisions regarding the School District Facilities Fund.

Idaho's H 636 revises how school districts access state funds for building and maintenance projects. It creates a dedicated School District Facilities Fund in the state treasury, using money from specific tax codes and legislative appropriations. The fund must be distributed by August 1 each year to school districts based on student attendance, with strict spending priorities: first paying existing school bonds and required levies, then allowing use for new construction, renovations, or maintenance. This reduces property tax levies for school districts since these funds replace some local tax revenue, directly affecting all Idaho school districts and their property taxpayers. The bill also includes temporary adjustments for fiscal years 2025-2026 related to bond levy equalization.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated fund using tax revenues for school facilities, ensuring consistent funding for essential education infrastructure.90% confidence ✓ EducationSupports EducationCreates dedicated School District Facilities Fund for school construction/maintenance, directly increasing infrastructure funding through structured distribution.95% confidence

Sub-Topics Property Tax Revenue School Funding

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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