Idaho Bills
30 bills · 2026 Regular Session
Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.
Current law allows an individual to only have 2 yard sales per year before they have to start collecting sales tax irrespective of the total dollars in sales. This legislation still allows the 2 yard sales but also allows an unlimited number of yard sales provided that the total sales per year is less than the $5000 limit established under the small sellers law. Additionally, this legislation clarifies how sales of more than $5000 are to be addressed.
Jason Monks · HD-022B
34 – 0
Amends, repeals, and adds to existing law to establish a state property tax and to provide certain exemptions to such tax.
RS33664 / H0886 This legislation establishes a state property tax to fund Idaho’s public safety infrastructure, provide primary property tax relief, and support local infrastructure. To accomplish this goal, the legislation provides an exemption for personal property, operating property, forest land, mineral/mining development, homestead property, real property (i.e., commercial, industrial, agriculture), any residential property owned by an individual holding an Idaho homestead exemption, and residential property occupied by a long-term tenant on at least a seven-month lease. The tax rate is 2.5 mills on each dollar of taxable value, which equals $0.25 per $100. The funds are collected at the county level, and the state redistributes 100% of the collected funds back to the respective counties and cities where the tax was collected. First, 50% of the collected funds will be returned to the counties to fund law enforcement, fire protection, and emergency medical services. Second, 30% of the collected funds will be returned to the county as a flat property tax deduction for homeowners with a homestead exemption. Finally, the remaining 20% of the collected funds is directed toward infrastructure, capital expenditures, and maintenance.
Britt Raybould · HD-034B
Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.
This proposed legislation is the annual tax conformity bill to update references to the Internal Revenue Code (IRC). The bill conforms the Idaho income tax code to changes made to the IRC that affect the 2025 tax year. It fully conforms Idaho to the tax changes in the One Big Beautiful Bill with two exceptions: 1. Bonus depreciation which Idaho has historically not conformed to. 2. R&E expenditures incurred from 2022-2024 already being amortized will continue to the end of their 5-year amortization schedule. Any R&E expenditures from 2025 and forward will conform to OBBB. This proposed legislation also ensures that businesses cannot use the same R&E expenses for both a deduction and an Idaho tax credit.
Jeff Ehlers · HD-021B
28 – 7
Amends and adds to existing law to provide certain deductions to income taxes and to provide for an increased food tax credit for seniors.
This legislation brings tax relief to those who are struggling in our Idaho economy. This includes adopting the new federal tips credit and the overtime deduction. The recent federal tax bill, HR 1, provided a $6000 deduction for seniors, which helps reduce federal social security taxes they pay. However, Idaho income tax laws do not tax social security so well over half seniors will see no tax relief on their state tax return. Instead, this legislation adds a senior $50 grocery tax credit so that all seniors receive some benefit. The $50 increase combined with the $155 present credit, will offset grocery taxes paid by seniors just as a complete repeal of the grocery tax would do.
John Gannon · HD-017A
Amends existing law to revise a sales tax exemption for data center equipment and to revise a property tax exemption for certain capital investments.
This legislation amends the sales tax exemption for data centers in four key ways: 1) adds two additional criteria for qualification for the exemption related to energy and water consumption, 2) narrows the original sales tax exemption to only be applicable to the internal servers, 3) prohibits data centers that opt-in to the sales tax exemption from also claiming the property tax exemption in 63-4502, and 4) adds a sunset date of July 1, 2036 to this sales tax exemption in order to allow for an analysis of the effects of the exemption and data centers on Idaho’s economy, energy resources, and water resources.
Chris Bruce · HD-023A