Signed by Governor Brad Little

Vote Smart's Synopsis:

Vote to pass a bill that increases the annual grocery tax credit to $155 in Idaho.

Highlights:

• Amends existing tax laws to increase the food and groceries tax credit to $155 (Sec. 1).

• Defines “food” to mean the sale of food sold for human consumption and shall have the same definition as provided in 7 U.S.C. 2012 as that section existed on January 1, 2025 (Sec. 1).

• Specifies the types of food products that sales tax qualifies as credit by this section shall be the same types of food products that are eligible for purchase with benefits provided under the federal supplemental nutrition assistance program (SNAP), and shall not include (Sec. 1).

• Candy;

• Soda;

• Restaurant sales of food;

• Food sold in a heated state or heated by a retail seller;

• 2 or more food ingredients mixed or combined by a retail seller for a single sale; or

• Food sold with an eating utensil provided by the retail seller such as a plate, knife, fork, spoon, glass, cup, napkin, or straw.

• Specifies that the provisions of this bill declare an emergency and shall take effect and apply retroactively to January 1, 2025 (Sec. 4).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that increases the annual grocery tax credit to $155 in Idaho.

Highlights:

• Amends existing tax laws to increase the food and groceries tax credit to $155 (Sec. 1).

• Defines “food” to mean the sale of food sold for human consumption and shall have the same definition as provided in 7 U.S.C. 2012 as that section existed on January 1, 2025 (Sec. 1).

• Specifies the types of food products that sales tax qualifies as credit by this section shall be the same types of food products that are eligible for purchase with benefits provided under the federal supplemental nutrition assistance program (SNAP), and shall not include (Sec. 1).

• Candy;

• Soda;

• Restaurant sales of food;

• Food sold in a heated state or heated by a retail seller;

• 2 or more food ingredients mixed or combined by a retail seller for a single sale; or

• Food sold with an eating utensil provided by the retail seller such as a plate, knife, fork, spoon, glass, cup, napkin, or straw.

• Specifies that the provisions of this bill declare an emergency and shall take effect and apply retroactively to January 1, 2025 (Sec. 4).

Full Bill Text