Idaho

House Bill 820 (2026) data center exemption limits (did not pass)

Legislation introduced (any outcome)

Did not pass This measure did not pass.

Scope

Idaho House Bill 820 (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 for a period of twenty years from a qualifying business entity's final approval certification and, for purchases related to data centers that commenced construction on or after 1 April 2026, applied only to eligible server equipment; it also proposed changes to a property tax exemption for certain capital investments. It was referred to the House Revenue and Taxation Committee on 5 March 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
No expiration date recorded
Ended
2 April 2026
Completion condition
None stated
Source document
The source page states no document date
Last checked
23 September 2026
About this date

This record was last checked before the tracker date, 30 October 2026. An earlier check date does not by itself mean the record's status has changed.

Summary

Idaho House Bill 820 of 2026 proposed to limit the data center sales tax exemption in Idaho Code section 63-3622VV to twenty years and, for data centers starting construction on or after 1 April 2026, to server equipment only. The Legislature's bill page shows it was printed and referred to the House Revenue and Taxation Committee on 5 March 2026 and records no later action. It died when the 2026 session adjourned sine die on 2 April 2026; a later bill, House Bill 897, carried similar text and also did not become law.

What this does not establish

  • The end date is the official 2026 sine die date; the bill page records no action after the 5 March committee referral.
  • The similarity to House Bill 897 is based on matching opened text of section 1 of each bill; the bills were not compared line by line.
  • 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.

Sources

Primary source: Idaho Legislature page on legislature.idaho.gov

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