H0605

Idaho bill proposes tax deductions for seniors and food tax credits, and allows taxpayers to donate unused credits for low-income energy assistance.

The bill amends Idaho tax law to provide a $50 tax credit for seniors aged 65 and older who claim the food tax credit. It also revises the food tax credit to allow taxpayers to claim the actual amount of sales tax paid on food purchases up to $250. The bill further allows taxpayers to donate unused credits to assist low-income Idahoans with home energy costs. It mandates agreements between the Idaho Department of Health and Welfare and the Department of Correction to verify eligibility for the food tax credit. The bill declares an emergency and applies retroactively to January 1, 2026.