Bill
Bill > H0751
ID H0751
ID H0751Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.
summary
Introduced
02/20/2026
02/20/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
RELATING TO TAXATION; AMENDING SECTION 63-3641, IDAHO CODE, TO REVISE PRO- VISIONS REGARDING THE REBATE OF SALES TAX COLLECTED; AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
AI Summary
This bill amends existing Idaho law to revise the provisions for a sales and use tax rebate for developers of certain retail complexes, specifically impacting the requirements and limits for "approved transportation improvements" which are highway projects costing over $5 million for an interstate interchange or highway improvement, and requires an agreement with the Idaho Transportation Board or a political subdivision (city, county, or highway district receiving highway funding). The bill clarifies that such agreements cannot be amended later to expand the scope of the improvement, and it increases the total rebate cap for a single approved transportation improvement from $35 million to $100 million. Additionally, the bill declares an emergency and provides for the changes to be effective retroactively to January 1, 2026.
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways and Means Committee (House)
Last Action
Third Reading Calendar (11:00:00 2/25/2026 House Floor) (on 02/25/2026)
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/H0751/ |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0751SOP.pdf |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0751.pdf |
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