Scope
Idaho House Bill 609 (2026) would have amended Idaho Code section 63-3622VV so that the sales tax exemption for eligible server equipment and new data center facilities applied on and after 1 July 2020 and before 1 July 2036, and would have limited eligibility for a property tax exemption for new capital investments. It was referred to the House Revenue and Taxation Committee on 10 February 2026 with no further recorded action and died when the Legislature adjourned sine die on 2 April 2026.
- Geographic scope
- Idaho
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Idaho Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 2 April 2026
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Idaho House Bill 609 of 2026 proposed that the sales tax exemption for data center server equipment and facilities in Idaho Code section 63-3622VV apply only before 1 July 2036. The Legislature's bill page shows it was printed and referred to the House Revenue and Taxation Committee on 10 February 2026 and records no later action. It died when the 2026 session adjourned sine die on 2 April 2026 and did not change the existing exemption.
What this does not establish
- The end date is the official 2026 sine die date; the bill page records no action after the 10 February committee referral.
- The property tax provisions of the bill are not described in detail.
- The existing exemption in section 63-3622VV was not changed by this bill.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Sales and use tax exemption for data center server equipment (In effect)
Sources
https://legislature.idaho.gov/sessioninfo/2026/legislation/H0609/
- Idaho Legislature, House Bill 609 bill text bill text
- Idaho Legislature, 2026 Legislative Session Key Actions Summary official sine die date (2 April 2026)