STATEMENT OF PURPOSE
RS29826C1 / H0817
The purpose of this bill is to eliminate the tax on basic groceries. Those items exempt from taxation will be
determined by a commission with 3 members of the House, 3 members of the Senate and three nutritionists
appointed by the governor. It also eliminates the grocery tax credit.
FISCAL NOTE
Eliminating the grocery tax credit will have a positive impact to the general fund of approximately $165 million.
Eliminating the tax on basic groceries will have a negative impact on the general fund of approximately $195
million based on ½ of the current grocery tax being attributed to basic groceries. The net impact on the State
of Idaho will be approximately $30 million less to the general fund.
Contact:
Representative Scott Syme
(208) 332-1000
Senator Abby Lee
(208) 332-1325
Representative Ryan Kerby
(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: 03/24/2022, 9:13 AM

Statutes affected:
Bill Text: 63-3024A, 63-3077G, 63-3077H, 32-706