Committee

Idaho Senate Local Government and Taxation Committee

Bill Bill Name Progress Referral Date
H0003 Amends existing law to update references to the current Internal Revenue Code. Signed/Enacted/Adopted 01/15/2025
H0040 Amends existing law to exempt certain precious metals from capital gains tax, lower the income tax rate, and exempt certain military benefits from income taxation. Signed/Enacted/Adopted 02/04/2025
H0093 Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund. Signed/Enacted/Adopted 02/10/2025
H0106 Repeals and adds to existing law to provide for county fair boards. Crossed Over 02/14/2025
H0130 Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes. Signed/Enacted/Adopted 02/25/2025
H0142 Amends existing law to revise provisions regarding the minimum requirements for an audit. Signed/Enacted/Adopted 02/21/2025
H0144 Adds to existing law to exempt certain small sellers from sales and use taxes. Signed/Enacted/Adopted 02/13/2025
H0150 Repeals and adds to existing law to revise a provision regarding conveyances or encumbrances of homesteads by married couples. Signed/Enacted/Adopted 03/03/2025
H0165 Amends existing law to revise provisions regarding abandoned property. Signed/Enacted/Adopted 02/21/2025
H0171 Amends and adds to existing law to revise provisions regarding county-based or city-based intermodal commerce authority and to establish provisions regarding publication of proceedings and a contest period. Signed/Enacted/Adopted 02/27/2025
H0208 Amends existing law to revise provisions regarding the consolidation of fire protection districts. Signed/Enacted/Adopted 02/25/2025
H0231 Amends existing law to increase the food tax credit and to provide an alternative tax credit for the actual amount paid by taxpayers on food purchases. Signed/Enacted/Adopted 02/17/2025
H0263 Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes. Crossed Over 03/03/2025
H0282 Amends existing law to revise provisions regarding homestead property. Signed/Enacted/Adopted 03/04/2025
H0304 Amends existing law to provide for property tax relief. Signed/Enacted/Adopted 03/05/2025
H0315 Amends existing law to revise provisions regarding the sales tax exemption for Idaho information technology equipment. Crossed Over 03/10/2025
H0316 Amends existing law to clarify that an Idaho state-issued driver's license or identification card is required to apply for the homestead property tax exemption. Signed/Enacted/Adopted 03/04/2025
H0329 Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies. Signed/Enacted/Adopted 03/07/2025
H0354 Amends existing law to revise provisions related to the assessment of market value and the homestead exemption. Signed/Enacted/Adopted 03/11/2025
H0355 Amends existing law to revise provisions regarding the deferral of property tax. Signed/Enacted/Adopted 03/19/2025
H0381 Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense. Signed/Enacted/Adopted 03/18/2025
H0435 Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date. Crossed Over 03/25/2025
H0436 Amends and adds to existing law to provide for the dissolution of urban renewal agencies and termination of urban renewal plans and to allow fire protection districts and ambulance service districts to opt out of certain urban renewal financing provisions. Signed/Enacted/Adopted 04/01/2025
H0457 Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes. Signed/Enacted/Adopted 03/28/2025
H0479 Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date. Signed/Enacted/Adopted 04/03/2025
S1057 Amends existing law to revise provisions regarding the Child Tax Credit to apply to preborn children. In Committee 02/06/2025
S1073 Amends existing law to revise provisions regarding solid waste collection systems. Signed/Enacted/Adopted 02/10/2025
S1074 Amends existing law to provide for a certain exemption from school levies for certain properties. In Committee 02/10/2025
S1112 Amends existing law to define terms and to provide that compulsory means cannot be used to limit private sector competition. In Committee 02/18/2025
S1114 Amends existing law to establish provisions regarding aerial common fireworks. In Committee 02/19/2025
S1133 Amends, repeals, and adds to existing law to revise the Agricultural Protection Area Act. Signed/Enacted/Adopted 02/27/2025
S1143 Adds to existing law to provide for the publishing of building permit requirements and timely review of applications. In Committee 03/04/2025
S1162 Amends existing law to revise provisions regarding the authority of local governments to regulate short-term rentals and vacation rentals. In Committee 03/07/2025
S1163 Amends, repeals, and adds to existing law to revise, remove, and establish provisions regarding the protection of tourism revenue and limiting the regulation of short-term rentals. In Committee 03/10/2025
S1166 Adds to existing law to establish provisions restricting the siting of new or expansion of homeless shelters. In Committee 03/11/2025
S1187 Amends Senate Bill 1133 to revise the Agricultural Protection Area Act. Signed/Enacted/Adopted 03/24/2025
S1216 Amends House Bill 354 to revise provisions regarding the rules pertaining to market value. Signed/Enacted/Adopted 04/02/2025