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---
type: "Bill"
title: "SALES AND USE TAX Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes."
description: "SALES AND USE TAX Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2026"
identifier: "H 751"
citation: "Idaho H 751 (2026)"
classification: ["bill"]
subjects: ["DEVELOPMENT", "TAX AND TAXATION", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 16
vote_count: 2
first_action: "2026-02-20"
last_action: "2026-03-24"
source: "openstates"
source_identifier: "ocd-bill/a623b135-7e68-4364-af83-a2a47bedeef2"
source_url: "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0751/"
source_hash: "231c9dd1d0dfe42effd839fe8eee5b56fb3c863aad45532563bc44320a1db377"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---
# Idaho H 751 (2026) — SALES AND USE TAX Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0751.pdf)
## Votes
- Read Third Time in Full **700** (pass) · lower
- Read third time in full **340** (pass) · upper
## Sponsors
- WAYS AND MEANS COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-02-20** Introduced, read first time, referred to JRA for Printing `introduction`
- **2026-02-23** Reported Printed; Filed for Second Reading
- **2026-02-24** Read second time; Filed for Third Reading `reading-2`
- **2026-02-25** Read Third Time in Full PASSED - 70-0-0AYES Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS NoneAbsent NoneFloor Sponsor - MonksTitle apvd - to Senate `passage, reading-3`
- **2026-02-26** Received from the House passed; filed for first reading
- **2026-02-26** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2026-03-11** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2026-03-12** Read second time; filed for Third Reading `reading-2`
- **2026-03-16** Read third time in full PASSED - 34-0-1AYES Adams, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Woodward, Zito, ZuiderveldNAYS NoneAbsent and excused AnthonFloor Sponsor - GallowayTitle apvd - to House `passage`
- **2026-03-17** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2026-03-17** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2026-03-18** Received from the House enrolled/signed by Speaker
- **2026-03-18** Signed by President; returned to House `passage`
- **2026-03-18** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2026-03-19** Delivered to Governor at 4:22 p.m. on March 18, 2026 `executive-receipt`
- **2026-03-24** Reported Signed by Governor on March 23, 2026 Session Law Chapter 107 Effective: Retroactive to 01/01/2026 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a623b135-7e68-4364-af83-a2a47bedeef2`. Confidence: reported (aggregated from official Idaho legislature records).