Idaho Capitol Watch
HB 751: SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.
Revises sales and use tax rebate program for developers of retail complexes, lowering minimum highway improvement cost from $6M to $5M, raising maximum rebate cap from $35M to $100M, and adding restrictions on project modifications.
Status
Session Law Chaptered (March 23, 2026) · Originated in the Idaho House · Introduced January 1, 2026
Sponsors
- WAYS AND MEANS COMMITTEE
Committees
- JRA for Printing
Bill history
- March 17, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 18, 2026 — Senate: Received from the House enrolled/signed by Speaker
- March 18, 2026 — Senate: Signed by President; returned to House
- March 18, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 18, 2026 — Senate: Delivered to Governor at 4:22 p.m. on March 18, 2026
- March 23, 2026 — Senate: Reported Signed by Governor on March 23, 2026
- March 23, 2026 — Senate: Session Law Chapter 107
- January 1, 2026 — Senate: Effective: Retroactive to 01/01/2026
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