Technology (Broadband Access)

Idaho's H 675 revises the legal definition of "broadband" to require a minimum download speed of 100 Mbps and upload speed of 20 Mbps. This change directly affects broadband providers (including internet companies, electric cooperatives, and government entities) and infrastructure projects needing to meet this standard. The bill updates existing law to align with current technical requirements for high-speed internet access, replacing outdated definitions. It also clarifies related terms like "broadband infrastructure" and "broadband provider" to ensure consistent application in state regulations. The law takes effect July 1, 2026.

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.