Bill > H0671

This bill amends existing Idaho law to revise the provisions for a sales and use tax rebate program for developers of certain retail complexes, specifically impacting the definition and cost thresholds for "approved transportation improvements" and the overall rebate cap. Previously, an approved transportation improvement had to cost over $6 million, but this bill lowers that threshold to $5 million and clarifies that it can include improvements to highways as defined in Idaho Code section 40-109(5), requiring an agreement with the Idaho Transportation Board or a political subdivision (defined as a city, county, or highway district receiving highway funding). The bill also significantly increases the maximum total rebate amount that can be paid for any single approved transportation improvement from $35 million to $100 million. Furthermore, it clarifies that a developer must have expended at least $4 million on the retail complex itself to qualify for the rebate program. The bill also declares an emergency and provides for retroactive application to January 1, 2026, meaning these changes will apply to eligible expenses incurred from that date forward.

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0671/