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ID H0732

Bill

Status

Introduced

2/19/2026

Primary Sponsor

Revenue and Taxation Committee

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Origin

House of Representatives

2026 Regular Session

AI Summary

  • Adds the Salvation Army to the list of organizations exempt from Idaho sales and use tax, covering donations to, sales to, and purchases by the organization

  • Amends Section 63-3622O of Idaho Code, which governs tax exemptions for private and public organizations including hospitals, educational institutions, food banks, and other nonprofits

  • Declared an emergency measure, taking effect July 1, 2026

  • Makes technical corrections throughout the existing statute, replacing outdated "and" conjunctions with semicolons for consistency

Legislative Description

Amends existing law to exempt sales to or purchases by the Salvation Army.

TAXATION

Last Action

Reported Printed and Referred to Revenue & Taxation

2/20/2026

Committee Referrals

Revenue and Taxation2/20/2026

Full Bill Text

No bill text available