Rating: +1

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Bill Summary:

House Bill 315 amends Idaho’s sales tax exemption statute for data centers, refining the eligibility criteria and extending the program to encourage large-scale private investment. To qualify, a business must invest at least $250 million in Idaho within a five-year period and create a minimum of 30 new full-time jobs that pay above the county average wage. The bill allows a provisional exemption during the development phase and makes the exemption permanent once the investment and employment benchmarks are met.

Additionally, the bill introduces a sunset clause, ending new exemptions issued after March 1, 2025, and requires the recapture of any sales tax benefits if a company fails to meet its obligations. Recovered tax revenue will be deposited into the Tax Relief Fund, providing future benefit to Idaho taxpayers. The legislation also clarifies definitions related to qualifying equipment and compliance enforcement by the State Tax Commission.

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Reason for Rating:

H0315 is a clear example of market-driven, limited-government policymaking that aligns with core Idaho Republican Party values. It lowers tax barriers to incentivize major private-sector investment without expanding government programs or bureaucracy. The bill promotes job creation, particularly in the technology and infrastructure sectors, while including strong accountability measures such as clawback provisions and a program sunset.

By encouraging high-wage employment and large-scale capital investment—while ensuring that taxpayer protections are in place—this legislation supports the platform’s goals of economic growth, tax reduction, and free-market development. House Bill 315 is therefore appropriately rated at +1.