ID H0396

Creates the Idaho Tax Review Commission with 16 members within the Department of Revenue and Taxation, composed of appointees from the House speaker (2 members), Senate president pro tempore (2 members), governor (5 members), state tax commission (1 member), and chairs of relevant legislative committees (2 members).

Requires the 12 initially appointed members to select 4 additional members considering geographic areas, economic sectors, and bipartisan representation, with most members serving 4-year staggered terms.

Directs the commission to review sales and use tax exemptions beginning with the 2011 legislative interim, evaluating each exemption at least once every 8 years and determining fiscal impact.

Establishes specific evaluation criteria including equity and fairness, certainty, convenience of payment, administrative economy, simplicity, benefit objectives, transparency, and appropriate government revenues.

Requires the commission to report findings and recommendations to the governor, House Revenue and Taxation Committee, and Senate Local Government and Taxation Committee for each exemption evaluated.