Bill > H0178

This bill adds a new section to existing Idaho law to exempt certain broadband equipment from property taxes. The exemption applies to qualified broadband equipment, which includes capital investments necessary for the provision of high-speed internet access through technologies like fiber, wireless, and cable. The bill defines key terms like "broadband," "last mile," and "middle mile" projects. Business entities must designate the property included in the exemption on their tax statements or certify to the county assessor that their property qualifies for the exemption. The State Tax Commission is authorized to promulgate rules to implement the provisions of this section. The bill also includes an emergency clause, making it effective immediately upon passage and approval.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2023/legislation/H0178/