Idaho Capitol Watch
HB 897: TAXATION – Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.
Revises sales tax exemption for data center equipment to limit to 20 years, adds energy/water requirements for projects after April 1, 2026, limits property tax exemptions for new capital investments started after that date, and requires tax commission reporting on economic impacts.
Status
Referred to Committee (House) (April 2, 2026) · Originated in the Idaho House · Introduced March 13, 2026
Sponsors
- WAYS AND MEANS COMMITTEE
Committees
- JRA for Printing
- Revenue & Taxation for concurrence recommendation
Bill history
- March 25, 2026 — Senate: Reported out of committee; to 14th Order for amendment (amended)
- March 30, 2026 — Senate: Amendments ordered printed (amended)
- March 30, 2026 — Senate: Reported out as amended; filed for first reading (amended)
- March 30, 2026 — Senate: Amendments reported printed (amended)
- March 30, 2026 — Senate: Read first time as amended in the Senate; Filed for Second Reading (amended)
- March 31, 2026 — Senate: Read second time as amended in the Senate, filed for Third Reading (amended)
- April 1, 2026 — Senate: Read third time as amended in the Senate – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Galloway, Grow, Guthrie, Harris, Hart, Keyser, K (amended)
- April 2, 2026 — House: Referred to Revenue & Taxation for concurrence recommendation
If this preview does not update automatically, use the full page link.