Bill
Bill > H0633
ID H0633
ID H0633Amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments.
summary
Introduced
02/11/2026
02/11/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
RELATING TO SALES AND USE TAX; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3622H, IDAHO CODE, TO PROVIDE A SALES AND USE TAX EXEMPTION FOR FOOD SOLD FOR HUMAN CONSUMPTION AND TO DEFINE A TERM; AMENDING SECTION 63-3638, IDAHO CODE, TO REVISE PROVISIONS RE- GARDING THE SALES TAX REVENUE-SHARING DISTRIBUTION; REPEALING SECTION 63-3024A, IDAHO CODE, RELATING TO FOOD TAX CREDITS AND REFUNDS; REPEAL- ING SECTION 63-3077G, IDAHO CODE, RELATING TO AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION; REPEALING SECTION 63-3077H, IDAHO CODE, RELATING TO AGREEMENTS FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE; AMENDING SECTION 32-706, IDAHO CODE, TO REMOVE A CODE REFERENCE; AND DECLARING AN EMERGENCY AND PROVIDING EFFECTIVE DATES.
AI Summary
This bill exempts the sale of food for human consumption from sales and use taxes, defining "food" by referencing federal law for the Supplemental Nutrition Assistance Program (SNAP) and excluding items like restaurant meals, heated food, or pre-packaged meals with utensils. It also repeals the grocery tax credit, which previously allowed individuals to claim a credit on their income taxes for certain food purchases. Additionally, the bill increases the percentage of sales tax revenue distributed to local governments, specifically to cities and counties, by adjusting the allocation percentages within the existing revenue-sharing framework. Finally, it removes a reference to the repealed food tax credit from a section of law concerning child support orders and declares an emergency for its effective dates, with the food exemption taking effect on June 1, 2026, and the other provisions on July 1, 2026.
Sponsors (7)
David Leavitt (R)*,
Lucas Cayler (R),
Clint Hostetler (R),
Josh Kohl (R),
Kent Marmon (R),
Faye Thompson (R),
Christy Zito (R),
Last Action
Reported Printed; Filed in the Office of the Chief Clerk (on 02/12/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2026/legislation/H0633/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0633.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0633SOP.pdf |
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