H0755

Adds to existing law to provide for the review and expiration of sales tax exemptions.

Introduced·2/24/26
Introduced Text

Idaho H0755 mandates annual reviews and expirations of sales tax exemptions.

Idaho H0755 amends existing law to require the legislative services office to conduct an annual review of sales tax exemptions. The review must analyze various criteria, including the public purpose of the exemption, potential revenue loss, and the impact on taxpayers. The report must be filed with relevant committees by February each year. Exemptions enacted before January 1, 2026, will expire ten years after their effective date or by July 1, 2031, unless extended by the legislature.

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
0
Democratic CaucusRepublican Caucus

History

Feb 25

House

Reported Printed and Referred to Revenue & Taxation

Feb 24

House

Introduced, read first time, referred to JRA for Printing