Idaho Capitol Watch
HB 231: FOOD TAX CREDITS AND REFUNDS – 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.
Increases Idaho food tax credit from $120 to $155 per person starting 2025. Adds optional refund up to $250 per person for actual sales tax paid on qualifying food purchases, requiring receipts. Includes restrictions for SNAP recipients, incarcerated individuals, and non-residents. Effective retroactively to January 1, 2025.
Status
Signed by Governor (March 14, 2025) · Originated in the Idaho House · Introduced February 13, 2025
Sponsors
- REVENUE AND TAXATION COMMITTEE
- LEGISLATURE OF THE STATE OF IDAHO
- Sixty-eighth Legislature First Regular Session - 2025
- Legislative Co-sponsors
- RS32379 / H0231
- H 231
Committees
- JRA for Printing
Bill history
- February 21, 2025 — Senate: Read second time; filed for Third Reading
- March 5, 2025 — Senate: Read third time in full – PASSED - 30-3-2AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Lakey, Lenney, Le (passed)
- March 7, 2025 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 10, 2025 — Senate: Received from the House enrolled/signed by Speaker
- March 10, 2025 — Senate: Signed by President; returned to House
- March 10, 2025 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 11, 2025 — Senate: Delivered to Governor at 8:10 a.m. on March 11, 2025
- March 14, 2025 — Senate: Reported Signed by Governor on March 13, 2025 Session Law Chapter 56 Effective: Retroactive to 01/01/2025
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