ID H0371

Increases the food tax credit for Idaho resident individuals from $120 to $180 per person (taxpayer, spouse, and each dependent) for tax years 2023 and after.

Allows taxpayers to claim the credit against Idaho income tax due, with any unused credit paid as a refund.

Maintains the $20 additional credit for individuals age 65 and older.

Makes the act effective immediately upon passage and approval, with retroactive application to January 1, 2023.