Read the full stored bill text
LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
755
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
CHAPTER
36,
TITLE
63,
IDAHO
CODE,
BY
THE
ADDI
-
2
TION
OF
A
NEW
SECTION
63
-
3643,
IDAHO
CODE,
TO
PROVIDE
FOR
THE
ANNUAL
RE
-
3
VIEW
OF
SALES
TAX
EXEMPTIONS
AND
FOR
THE
EXPIRATION
OF
SALES
TAX
EXEMP
-
4
TIONS;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
5
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
6
SECTION
1.
That
Chapter
36,
Title
63,
Idaho
Code,
be,
and
the
same
is
7
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
8
ignated
as
Section
63
-
3643,
Idaho
Code,
and
to
read
as
follows:
9
63
-
3643.
ANNUAL
REVIEW
OF
SALES
TAX
EXEMPTIONS
-
-
EXPIRATION
OF
EXEMP
-
10
TIONS.
(1)
The
legislative
services
office
shall
conduct
an
annual
review
1
1
of
the
exemptions
provided
in
this
chapter
from
the
taxes
imposed
pursuant
12
to
this
chapter
and
prepare
a
report
making
recommendations
to
the
legisla
-
13
ture
concerning
whether
to
eliminate
or
revise
such
exemptions.
The
annual
14
review
may
be
conducted
in
such
a
manner
that
fewer
than
all
exemptions
pro
-
15
vided
in
this
chapter
are
reviewed
in
any
single
year,
provided
that
all
ex
-
16
emptions
pursuant
to
this
chapter
shall
be
reviewed
during
any
five
(5)
year
17
period.
In
conducting
the
annual
review,
the
legislative
services
office
18
shall
first
review
those
exemptions
scheduled
to
expire
pursuant
to
subsec
-
19
tion
(4)
of
this
section,
proceeding
in
order
from
the
earliest
expiration
20
date
to
the
latest.
Such
annual
review
and
report
shall
include
a
detailed
21
analysis
of
the
following
criteria:
22
(a)
The
public
purpose
gained
by
the
original
enactment
of
the
tax
ex
-
23
emption;
24
(b)
The
amount
of
revenue
that
the
state
would
collect
each
year
if
the
25
tax
exemption
were
repealed;
26
(c)
The
affected
taxpayers
who
would
pay
additional
taxes
if
the
exemp
-
27
tion
were
repealed;
28
(d)
The
nature
of
any
public
benefits
or
detriments
that
would
occur
if
29
the
exemption
were
repealed;
30
(e)
Whether
the
exemption
has
out
-
of
-
state
beneficiaries;
31
(f)
How
long
the
exemption
is
effective;
32
(g)
Any
adverse
impacts
of
the
exemption
or
its
elimination
and
whether
33
the
benefits
of
continuance
or
elimination
outweigh
adverse
impacts;
34
and
35
(h)
Any
other
criteria
that
the
legislative
services
office
deems
rele
-
36
vant.
37
(2)
The
legislative
services
office
shall
file
the
report
with
the
sen
-
38
ate
local
government
and
taxation
committee,
the
house
revenue
and
taxation
39
committee,
and
the
joint
finance
-
appropriations
committee
no
later
than
40
February
1
of
each
year.
41
2
(3)
The
state
tax
commission
and
the
Idaho
department
of
commerce
shall
1
provide
all
necessary
non
-
privileged
information
requested
by
the
legisla
-
2
tive
services
office
that
relates
to
any
sales
tax
exemption
managed
by
each
3
agency.
4
(4)(a)
Except
as
otherwise
expressly
provided
in
this
chapter,
and
ex
-
5
cept
for
the
exemption
provided
in
section
63
-
3622C,
Idaho
Code,
each
6
exemption
from
the
taxes
imposed
pursuant
to
this
chapter
that
is
en
-
7
acted
on
or
after
January
1,
2026,
shall
expire
on
the
later
of
ten
(10)
8
years
after
its
effective
date
or
July
1,
2027,
unless
the
legislature
9
acts
by
law
to
extend
or
reenact
the
exemption
prior
to
its
expiration.
10
(b)
Except
as
otherwise
expressly
provided
in
this
chapter,
and
except
1
1
for
the
exemption
provided
in
section
63
-
3622C,
Idaho
Code,
each
exemp
-
12
tion
from
the
taxes
imposed
pursuant
to
this
chapter
that
was
enacted
13
before
January
1,
2026,
shall
expire
on
the
later
of
ten
(10)
years
after
14
its
effective
date
or
July
1,
2031,
unless
the
legislature
acts
by
law
to
15
extend
or
reenact
the
exemption
prior
to
its
expiration.
16
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
17
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
18
July
1,
2026.
19