ID H0231

Increases Idaho's flat food tax credit from $120 to $155 per person for tax year 2025 and beyond, available to taxpayers, spouses, and dependents claimed on state income tax returns

Creates a new alternative option allowing taxpayers to claim actual sales tax paid on qualifying food purchases instead of the flat credit, capped at $250 per person, requiring submission of scanned receipts

Defines qualifying food as items eligible under the federal SNAP program, excluding candy, soda, restaurant meals, heated foods, mixed ingredients sold as single items, and food sold with eating utensils

Removes the additional $20 credit previously available to residents age 65 and older

Declares an emergency with retroactive application to January 1, 2025, and requires the Idaho Department of Correction and Department of Health and Welfare to enter mandatory information-sharing agreements with the state tax commission