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H 755IDAHOSession 2026State Billdead
Did Not Advance

Idaho House Bill 755 Establishes Annual Review and 10-Year Expiration Dates for Sales Tax Exemptions

Original title: TAXATION – Adds to existing law to provide for the review and expiration of sales tax exemptions.

Last action · February 25, 2026: Reported Printed and Referred to Revenue & Taxation

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

TAXATION – Adds to existing law to provide for the review and expiration of sales tax exemptions.

Why it matters

Establishes a mandatory evaluation timeline that could result in the expiration or repeal of existing and future s, affecting taxpayers who currently benefit from them and altering state revenue collections.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers with Sales Tax Exemptions

Directly affected

Legislative Services Office

Must conduct annual reviews, analyze specified criteria, prepare reports, and submit them to designated legislative committees by February 1.

Directly affected

State Tax Commission

Required to provide all necessary non-privileged information related to sales tax exemptions upon request by the legislative services office.

Directly affected

Idaho Department of Commerce

Required to provide all necessary non-privileged information related to sales tax exemptions upon request by the legislative services office.

Key Facts

  • The legislative services office must conduct an annual review of all chapter sales tax exemptions, ensuring every exemption is reviewed at least once during any five-year period.
  • Annual reviews and reports must include a detailed analysis of public purpose, potential revenue if repealed, affected taxpayers, public benefits or detriments, out-of-state beneficiaries, duration, and adverse impacts.
  • Reports must be filed annually by February 1 with the senate local government and taxation committee, the house revenue and taxation committee, and the joint finance-appropriations committee.
  • The state tax commission and the Idaho department of commerce must provide all necessary non-privileged information requested by the legislative services office.
Show all 7 facts
  • Tax exemptions enacted on or after January 1, 2026, expire on the later of ten years after their effective date or July 1, 2027, unless extended by law.
  • Tax exemptions enacted before January 1, 2026, expire on the later of ten years after their effective date or July 1, 2031, unless extended by law.
  • Section 63-3622C exemptions and any expressly excepted exemptions are excluded from the expiration rules.

Frequently Asked Questions

Which state agencies are required to assist in the review process?
The state tax commission and the Idaho department of commerce must provide all necessary non-privileged information requested by the .

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

2 actions
  1. Feb 25, 2026Committee
    Reported Printed and Referred to Revenue & Taxation
  2. Feb 24, 2026Introduced
    Introduced, read first time, referred to JRA for Printing

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Systematic Sunset Review for Tax Exemptions

The bill introduces mandatory five-year review cycles and ten-year expiration dates for all sales tax exemptions unless expressly extended by the legislature.

Legislative Services OfficeState Tax CommissionIdaho Department of Commerce

Connected Entities

Legislative Services Office, State Tax Commission, Joint Finance-Appropriations Committee and 3 more
OrganizationLegislative Services Office“Conducts annual reviews of sales tax exemptions and reports to the legislature.”Map →
OrganizationState Tax Commission“Provides non-privileged information requested by the legislative services office”Map →
OrganizationJoint Finance-Appropriations Committee“Receives the annual review report from the legislative services office.”Map →
OrganizationHouse Revenue and Taxation Committee“Receives the annual review report from the legislative services office.”Map →
OrganizationSenate Local Government and Taxation Committee“Receives the annual review report from the legislative services office.”Map →
OrganizationIdaho Department of Commerce“Provides non-privileged information requested by the legislative services office”Map →

Sources

Open source document

legislature.idaho.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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