H0820

Amends Idaho sales and property tax exemptions for data center equipment and capital investments.

This bill revises the Idaho Information Technology Equipment Sales Tax Exemption to apply only to eligible server equipment for data centers that commenced construction on or after April 1, 2026. It also revises the property tax exemption for new capital investments, limiting eligibility to investments of at least $1 billion made within 84 months by businesses that create and maintain at least 30 new jobs within two years of operations. The bill includes technical corrections and declares an emergency, effective April 1, 2026.