New Idaho laws taking effect January 1, 2025

H 231 · 2025 Regular SessionPublished

FOOD TAX CREDITS AND REFUNDS – Amends existing law to increase the food tax credit and to provide an alternative tax credit for the actual amount paid by taxpayers on food purchases.

H 3 · 2025 Regular SessionPublished

TAXATION – Amends existing law to update references to the current Internal Revenue Code.

H 316 · 2025 Regular SessionPublished

HOMESTEAD EXEMPTION – Amends existing law to clarify that an Idaho state-issued driver's license or identification card is required to apply for the homestead property tax exemption.

H 40 · 2025 Regular SessionPublished

TAXATION – Amends existing law to exempt certain precious metals from capital gains tax, lower the income tax rate, and exempt certain military benefits from income taxation.

H 559 · 2026 Regular SessionPublished

TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.

H 93 · 2025 Regular SessionPublished

TAXATION – Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund.

H 436 · 2025 Regular SessionPublished

URBAN RENEWAL – Amends and adds to existing law to provide for the dissolution of urban renewal agencies and termination of urban renewal plans and to allow fire protection districts and ambulance service districts to opt out of certain urban renewal financing provisions.

S 1105 · 2025 Regular SessionPublished

TRANSPORTATION – Amends existing law to revise provisions regarding Don't Tread On Me license plates and to establish the Idaho Firearms Safety Education Committee.