Bill Description: House Bill 315 would limit the sales tax exemption for newly established large data centers to seven years. 

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Does it increase government redistribution of wealth? Examples include the use of tax policy or other incentives to reward specific interest groups, businesses, politicians, or government employees with special favors or perks; transfer payments; and hiring additional government employees. Conversely, does it decrease government redistribution of wealth?

Idaho law contains a problematic provision that offers significant incentives and tax breaks to large data centers (those involving at least a $250 million investment and creating at least 30 jobs), including a permanent sales tax exemption.

House Bill 315 would amend Section 63-3622VV, Idaho Code, to say that for new data centers that receive the exemption on or after March 1, 2025, "the exemption shall expire seven (7) years from the date that the provisional exemption becomes final."

Any additional tax revenue provided by this change would be remitted to the state's tax relief fund. 

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