Office of Performance Evaluations

Will Idaho’s special interest groups be a barrier to tax code changes?

BY: - July 13, 2021

Editor’s note: This is Part III of an ongoing series examining the various aspects of Idaho’s tax exemptions and lack of a legislative review process. Part I can be found here, and Part II can be found here. There are more than 50 categories of goods and services exempt from taxation in Idaho, according to […]

income taxes

We don’t review tax exemptions in Idaho. Could models in neighboring states work here?

BY: - June 16, 2021

Editor’s note: This is Part II of an ongoing series examining the various aspects of Idaho’s tax exemptions and lack of a legislative review process. Part I can be found here.  With the exception of Nevada and Wyoming, Idaho is surrounded by states with varying degrees of a state-level review process for tax exemptions and […]

Idaho doesn’t review its tax exemptions. Billions go uncollected annually, report says.

BY: - May 27, 2021

Editor’s note: This is Part I of an ongoing series examining the various aspects of Idaho’s tax exemptions and lack of a legislative review process. The oldest known tax exemption on the books in Idaho became law in 1931, during the worst years of the Great Depression. One of the newest is a first-time homebuyer […]

Idaho one of 16 states with no tax policy review process, report shows

BY: - April 19, 2021

The Idaho Legislature is managing tax policy low on information and with no official process for reviewing exemptions and other tax policies, according to a recent Office of Performance Evaluations report. Representatives from the Idaho Office of Performance Evaluations presented findings from a request in 2020 made by Reps. Steve Berch, D-Boise, and Rick Youngblood, […]