State Tax Day - Current, S.6, Idaho—Sales and Use Tax: Tax Rebate for Certain Developers of New Retail Complexes Amended, (Mar 25, 2026)
Enacted Idaho legislation amends the program that allows developers to receive a rebate of sales taxes to be collected from retailers within a new complex for transportation improvements. Specifically, the legislation decreases the minimum project total expenditure requirement from $6 to $5 million and increases the maximum allowed from $35 to $100 for a qualified project. In addition, the legislation clarifies that approved projects cannot be modified at a later date.
H.B. 751, Laws 2026, effective retroactively to January 1, 2026