House Bill 250 Summary

• Revises the sales and use tax rebate for qualifying machinery and equipment used to generate electricity through fuel cells, low impact hydro, wind, geothermal, biomass, cogeneration, solar, or landfill gas, requiring commercial operation by December 31, 2014 and a minimum generating capacity of 25 kilowatts.

• Clarifies that "qualifying machinery and equipment" includes industrial fixtures and support facilities integral to electricity generation but excludes hand tools, property with less than one year useful life, repair parts, buildings, and non-integral building fixtures.

• Requires taxpayers to obtain certification from a public utility, cooperative, municipality, or public utilities commission that the project will generate at least 25 kilowatts before filing a refund request with the state tax commission.

• Permits the state tax commission to recapture rebates if property is not used for electricity generation within 60 months, with recapture amounts treated as tax deficiencies enforceable under Idaho sales tax law.

• Extends the sunset date of the original 2005 law from July 1, 2011 to July 1, 2014.