STATEMENT OF PURPOSE
RS27476 / H0407
This legislation will increase the grocery tax credit from $120 to $135 per person for individuals age 65 and
older and from $100 to $135 per person for all others. The average individual pays approximately $124 per
year in sales tax on groceries. This change will essentially offset the sales tax paid on groceries by all Idaho
citizens.
FISCAL NOTE
There will be no impact to the General Fund or to county, city or other local governmental entities. Funding
to cover the increased food tax credit shall come from the Tax Relief Fund (Wayfair Fund). The increased tax
credit will be offset by a reduction of $48 million to $49 million in the Tax Relief Fund.
Contact:
Representative Scott Bedke
Representative Mike Moyle
Representative Jason A. Monks
Representative Megan Blanksma
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/04/2020, 10:19 AM


Statutes affected:
Bill Text: 57-811, 63-3024A, 63-3077G, 63-3077H