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ID H0001

Bill

Status

Passed

9/1/2022

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2022 Special Session

AI Summary

Idaho House Bill 1 Summary

  • Establishes the Idaho Tax Rebate Fund with $1.07 billion in total funding ($220 million + $350 million + $500 million) to distribute one-time tax rebates to Idaho residents for tax years 2020, 2021, and 2022.

  • Reduces individual income tax rate to 5.8% and corporate income tax rate to 5.8%, effective January 3, 2023, creating a flat tax structure with inflation-adjusted thresholds beginning in 2000.

  • Appropriates $500 million from the General Fund to the Idaho Tax Rebate Fund for the fiscal year July 1, 2022 through June 30, 2023.

  • Creates the in-demand careers fund and directs $80 million annually beginning fiscal year 2024 from sales tax revenues to support workforce development and career training programs.

  • Places an advisory question on the 2022 general election ballot asking voters whether they approve using the state surplus for $500 million in tax refunds, $150 million in ongoing tax cuts, and $410 million in education funding increases.

Legislative Description

Amends, repeals, and adds to existing law to provide for income tax rebates, to provide for a cash transfer, to revise individual and corporate income tax rates, to establish and create the in-demand careers fund, and to provide sales tax distributions to public schools.

TAXATION

Last Action

Reported Signed by Governor on September 1, 2022 Session Law Chapter 1 Effective: 09/01/2022 SECTION 1-3 and 12-14; 01/03/2023 SECTION 4-11

9/1/2022

Committee Referrals

Local Government and Taxation9/1/2022
Revenue and Taxation9/1/2022

Full Bill Text

No bill text available