Idaho Capitol Watch
HB 506: SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate to certain developers of certain retail complexes.
HB 506 amends Idaho sales and use tax law to revise the rebate program for developers of retail complexes. The bill increases the minimum cost threshold for approved transportation improvements (such as highway interchanges) from $6 million to $10 million and raises the maximum rebate cap from $35 million to $100 million. Rebates equal 60% of collected sales taxes from qualified new retailers in the complex and are used to reimburse the developer for infrastructure costs. The measure declares an emergency, applies retroactively to January 1, 2026, and has been referred to the House Revenue and Taxation Committee after printing.
Status
Reported Printed (January 21, 2026) · Originated in the Idaho House · Introduced January 20, 2026
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Printing
Bill history
- January 20, 2026 — House: Introduced, read first time, referred to JRA for Printing
- January 21, 2026 — House: Reported Printed and Referred to Revenue & Taxation
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