Idaho

House Bill 897 (2026) data center exemption limits (did not pass)

Legislation introduced (any outcome)

Did not pass This measure did not pass.

Scope

Idaho House Bill 897 (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. The House passed it, the Senate passed it as amended on 1 April 2026, and on 2 April 2026 it was returned to the House and referred for a concurrence recommendation, with no further recorded action before the Legislature adjourned sine die that day. It did not become law.

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 897 of 2026 proposed to limit the sales tax exemption for data center server equipment and facilities 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. It passed the House 68-0 and the Senate, as amended, 34-0, but the House did not act on the Senate amendments before the Legislature adjourned sine die on 2 April 2026. It did not become law, and the existing exemption was not changed.

What this does not establish

  • The end date is the day the 2026 session adjourned sine die (2 April 2026), stated in the Legislature's 2026 Key Actions Summary; the bill page shows no action after the 2 April referral for a concurrence recommendation.
  • The Senate amendments, which would have replaced the 1 April 2026 date with 1 July 2026 plus provisional-exemption conditions and added receipt-retention and annual reporting duties to the State Tax Commission, are described only in general terms; the House did not concur in them.
  • The existing exemption in section 63-3622VV was not changed by this bill.
  • House Bill 820, introduced earlier in the same session with matching section 1 text, is a separate record.

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

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0897/

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