H0782

Amends and repeals existing law to revise the income tax rate, to extend the child tax credit indefinitely, and to repeal the Parental Choice Tax Credit.

Introduced·2/26/26
Introduced Text

Idaho H0782 revises income tax rates, extends the child tax credit indefinitely, and repeals the Parental Choice Tax Credit.

Idaho H0782 amends the state's income tax laws by revising the tax rates for individuals, estates, trusts, and corporations. It sets a new tax rate of 5.3% for individuals, estates, and trusts, and reduces corporate tax rates over time. The bill also extends the child tax credit indefinitely and repeals the Idaho Parental Choice Tax Credit. The changes are set to take effect retroactively from January 1, 2026, with some provisions applying from January 1, 2027.

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DDDD
4
0
Democratic CaucusRepublican Caucus

History

Feb 27

House

Reported Printed; Filed in the Office of the Chief Clerk

Feb 26

House

Introduced, read first time, referred to JRA for Printing