Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

State: 
Idaho
Reporting Jurisdiction: 
Idaho
Jurisdiction type
State
Fiscal year ending In: 
2020
Program name: 
Idaho Business Advantage
Program purpose
Business attraction/retention
Statutory authority
Idaho Code Sections 63-4401 through 63-4409
Abating jurisdiction(s)
State of Idaho
Applicable taxes: 
Corporate Income Tax; Sales and Use Tax
Method of abatement
Tax credit; Tax rebate
Provisions for recapture
In the event that any person to whom a tax credit allowed by Idaho Code Sections 63-4403, 63-4404 or 63-4405, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission.
Gross revenue loss
$451,325
Reimbursement / offset
$0
Net revenue loss
$451,325
Type of loss
Active
Additional notes on dislosure: 
(none)