ID H0061

Idaho's flat food tax credit increases from $120 per person (tax years 2023-2024) to $155 per person for tax year 2025 and thereafter, available to taxpayers, spouses, and dependents claimed on Idaho income tax returns.

Taxpayers may alternatively elect to claim actual sales tax paid on qualifying food purchases in Idaho, up to a maximum of $250 per person, by submitting scanned receipts with their tax return.

Qualifying food matches federal SNAP-eligible items and excludes candy, soda, restaurant meals, heated foods, mixed food ingredients sold together, and food sold with eating utensils.

The Idaho Tax Commission and the Departments of Correction and Health and Welfare are now required (changed from "may") to enter information-sharing agreements to verify food stamp benefits and incarceration status when taxpayers claim the credit.

The bill takes effect retroactively to January 1, 2025, under an emergency declaration.