Idaho Capitol Watch
HB 315: TAXATION – Amends existing law to revise provisions regarding the sales tax exemption for Idaho information technology equipment.
Revises Idaho's sales tax exemption for data center equipment. Limits new exemptions after March 1, 2025 to 7 years for qualifying entities investing $250M+ and creating 30+ jobs. Pre-existing exemptions grandfathered. Post-expiration taxes go to tax relief fund.
Status
Reported with Amendments (Senate) (March 26, 2025) · Originated in the Idaho House · Introduced February 24, 2025
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Engrossing
- JRA for Printing
- the Committee of the Whole
- the JRA for Printing
Bill history
- March 4, 2025 — House: Bill as Amended Referred to JRA for Engrossing (amended)
- March 5, 2025 — House: Reported Engrossed; Filed for First Reading of Engrossed Bills
- March 5, 2025 — House: Read first time as amended; filed for Second Reading (amended)
- March 6, 2025 — House: Read second time as amended; Filed for Third Reading (amended)
- March 7, 2025 — House: Read third time in full as amended – PASSED - 60-8-2AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Church(Caldwell), Clow, Cornilles, Crane(12), (amended)
- March 10, 2025 — Senate: Received from the House passed; filed for first reading (passed)
- March 10, 2025 — Senate: Introduced, read first time; referred to: Local Government & Taxation
- March 26, 2025 — Senate: Reported out of committee; to 14th Order for amendment (amended)
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