ID HCR026

Authorizes the Legislative Council to appoint a committee to study and evaluate tax exemptions, deductions, and credits in sales and use tax, property tax, and income tax.

Committee composition shall include equal numbers of legislators from majority and minority parties, with at least two members from the joint finance-appropriations committee (one from each party).

Legislative Council shall appoint committee cochairs, who may appoint nonlegislative subject matter experts to the committee; non-legislators may receive reimbursement but have no voting privileges.

Committee shall report findings, recommendations, and proposed legislation to the Legislative Council in November 2020 and to the First Regular Session of the Sixty-sixth Idaho Legislature.

Establishes that no statutory objective criteria currently exist to evaluate whether tax credits, deductions, and exemptions enacted over the past fifty years should continue, increase, decrease, or be repealed.