Idaho legislation · 2026 Regular Session
Idaho H897: TAXATION – Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.
Status: In committee, April 2, 2026
What the bill says
From the introduced text:
LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 Moved by Den Hartog Seconded by Bernt IN THE SENATE SENATE AMENDMENT TO H.B. NO. AMENDMENT TO SECTION On page 1 of the printed bill, in line 26, delete "April 1, 2026," and insert: "July 1, 2026, or for which a qualifying business entity received a provisional exemption on or after July 1, 2026,". On page 3, in line 2, delete "April 1, 2026," and insert: "July 1, 2026, and has been granted a provisional exemption for such data center on or after July 1, 2026,"; in line 9, delete "April 1, 2026," and insert: "July 1, 2026, and has been granted a provisional exemption for such data center on or after July 1, 2026,"; and in line 36, following "property" insert: "if such business entities demonstrate that they will meet the requirements provided in this section". On page 4, following line 7, insert: "(3) Beginning July 1, 2026, each qualifying business entity shall retain purchase receipts for every purchase made that is exempt from taxation pursuant to this section. Such receipts shall be kept for a period of no less than ten (10) years from the date of the purchase. (4) Each qualifying business entity shall file a report to the state tax commission no later …
Sponsors
- Committee, Ways And Means · primary sponsor
Latest actions
- : Referred to Revenue & Taxation for concurrence recommendation
- : Returned from the Senate Amended
- : Read third time as amended in the Senate – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – ForemanFloor Sponsor - Den HartogTitle apvd - to House
- : Read second time as amended in the Senate, filed for Third Reading
- : Read first time as amended in the Senate; Filed for Second Reading
- : Amendments reported printed
- : Reported out as amended; filed for first reading
- : Amendments ordered printed
- : Placed in the Committee of the Whole
- : Reported out of committee; to 14th Order for amendment
Votes
- Read third time as amended in the Senate (April 1, 2026): 34 yea, 0 nay, passed
- Read Third Time in Full (March 23, 2026): 68 yea, 0 nay, passed
Subjects: TAXATION
Common questions
- What is H897?
- H897 is a bill in the Idaho Legislature (2026 Regular Session): TAXATION – Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.
- What is the status of H897?
- In committee as of April 2, 2026. Latest action: Referred to Revenue & Taxation for concurrence recommendation (April 2, 2026).
- Who sponsored H897?
- Committee, Ways And Means.
- Where is the official record for H897?
- On the Idaho Legislature website: https://legislature.idaho.gov/sessioninfo/2026/legislation/H0897
Source: official Idaho record. Tracked by Delilah, AI for legislation across all 50 states and Congress.