This bill amends Section 63-3622O of the Idaho Code to provide a sales and use tax exemption for donations to, sales to, or purchases by the Salvation Army. The amendment adds a new subsection (m) to the existing list of exempt organizations, which includes various nonprofit entities such as hospitals, educational institutions, and food banks. Additionally, the bill makes technical corrections to the language of the law, ensuring clarity and accuracy in the definitions and exemptions provided.

The bill also declares an emergency, stating that it will take effect on July 1, 2026. This urgency suggests that the legislature recognizes the immediate need for this tax exemption to support the Salvation Army's charitable activities and enhance its ability to serve the community. Overall, the bill aims to strengthen the support for nonprofit organizations that provide essential services to the public.

Statutes affected:
Bill Text: 63-3622O