# Idaho H 0435: TAXATION – Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date.

Idaho H 0435, TAXATION – Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date., is a 2025 regular legislative session House bill sponsored by REVENUE AND TAXATION COMMITTEE; status failed, last action 2025-04-03 (Recommitted to Local Government & Taxation) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/ID-H0435-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Idaho H 0435
- State: Idaho
- Session: 2025 regular legislative session
- Title: TAXATION – Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date.
- Status: failed
- Chamber: House
- Introduced: 2025-03-21
- Last action: 2025-04-03, Recommitted to Local Government & Taxation
- Sponsor: REVENUE AND TAXATION COMMITTEE
- Cosponsors: 1
- Subjects: TAXATION
- Touches household money: no
- Roll calls: 1 (68 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: REVENUE AND TAXATION COMMITTEE
- Cosponsor: Jeff Ehlers (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-24 | House | House Floor Vote | pass | 68 | 0 |   |

## Actions (14)

- 2025-04-03: Recommitted to Local Government & Taxation (Senate)
- 2025-04-01: Read second time as amended in the Senate, filed for Third Reading (Senate)
- 2025-03-31: Read first time as amended in the Senate; Filed for Second Reading (Senate)
- 2025-03-31: Amendments reported printed (Senate)
- 2025-03-31: Reported out as amended; filed for first reading (Senate)
- 2025-03-31: Amendments ordered printed (Senate)
- 2025-03-31: Placed in the Committee of the Whole (Senate)
- 2025-03-31: Reported out of committee; to 14th Order for amendment (Senate)
- 2025-03-25: Introduced, read first time; referred to: Local Government & Taxation (Senate)
- 2025-03-25: Received from the House passed; filed for first reading (Senate)
- 2025-03-24: Rules Suspended: Ayes 70 Nays 0 Abs/Excd 0, read in full as required – PASSED - 68-0-2 (House)
- 2025-03-24: Read second time; Filed for Third Reading (House)
- 2025-03-21: Reported Printed; Filed for Second Reading (House)
- 2025-03-21: Introduced, read first time, referred to JRA for Printing (House)

## Bill text

- Amendment: [PDF](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0435A1.pdf)
- Bill Text: [PDF](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0435.pdf)

## Related bills

- H 0253: PUBLIC RECORDS – Amends existing law to provide additional time to respond to requests for public records from nonresidents and to allow a different fee schedu… (signed)
- S 1181: PUBLIC DEFENSE – Amends existing law to revise provisions regarding the Office of the State Public Defender and indigent public defense in this state. (signed)
- H 0148: CONSTITUTIONAL DEFENSE COUNCIL – Adds to existing law to provide assistance to individuals litigating against the federal government. (signed)
- S 1066: IDENTITY THEFT – Amends existing law to revise provisions regarding disclosure of breach of personally identifiable information and to require that agencies, i… (failed)
- S 1219: APPROPRIATIONS – STATE TAX COMMISSION – Relates to the appropriation to the State Tax Commission for fiscal year 2026. (signed)
- S 1142: EDUCATION – Amends and repeals existing law to transfer funds from the Empowering Parents Grant Program Fund to the General Fund and to repeal the Empowering P… (signed)

## Sources
- [Amendment (PDF)](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0435A1.pdf)
- [Bill Text (PDF)](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0435.pdf)

## Related
- [H 0253: PUBLIC RECORDS – Amends existing law to provide additional time to respond to r…](https://policyrisk.com/state-bill/ID-H0253-2025)
- [S 1181: PUBLIC DEFENSE – Amends existing law to revise provisions regarding the Office…](https://policyrisk.com/state-bill/ID-S1181-2025)
- [H 0148: CONSTITUTIONAL DEFENSE COUNCIL – Adds to existing law to provide assistance to…](https://policyrisk.com/state-bill/ID-H0148-2025)
- [S 1066: IDENTITY THEFT – Amends existing law to revise provisions regarding disclosure…](https://policyrisk.com/state-bill/ID-S1066-2025)
- [S 1219: APPROPRIATIONS – STATE TAX COMMISSION – Relates to the appropriation to the Sta…](https://policyrisk.com/state-bill/ID-S1219-2025)
- [S 1142: EDUCATION – Amends and repeals existing law to transfer funds from the Empoweri…](https://policyrisk.com/state-bill/ID-S1142-2025)
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Source: PRIA, https://policyrisk.com/state-bill/ID-H0435-2025 (as of 2026-10-17).