House revenue panel sends RS 32,379 to second reading, holds House Bill 61 in committee

BOISE — The Idaho House Revenue and Taxation Committee voted Feb. 13 to introduce RS 32,379 and send it to the second-reading calendar while formally holding House Bill 61 in committee.

Representative Jason Monks, sponsor of the measure, told the committee the proposal would increase the existing grocery tax credit from $120 to $155 per person and keep an option for taxpayers who itemize to claim up to $250 per person. "This legislation increases it from $120 to $155 across the board," Monks said during his presentation.

The measure is intended to deliver modest relief for household food costs without repealing the grocery tax entirely. Monks and several witnesses said they prefer a refundable credit to outright repeal because they expect grocery prices and retailer behavior to adjust over time, reducing the benefit of a tax repeal.

Supporters who testified said the change would help lower- and middle-income households. Lupe Weasel, state director for AARP Idaho, said older residents on fixed incomes would benefit. "Any increase is helpful," Weasel told the committee. Meridian residents who testified in support — Mark Johnson and Victor Miller — described reasons for backing the credit instead of full repeal. Miller cited his calculations from state revenue data estimating Idaho food taxes at roughly $341 million in 2024 and current food-tax credits of about $186.1 million; he argued much of the remainder comes from out-of-state spending.

Stakeholders and lawmakers pressed practical questions about the bill’s itemized option. Under the RS, taxpayers who choose to itemize would submit scanned sales-tax receipts for qualifying food purchases to the Idaho State Tax Commission. Representative Birch and others questioned whether elderly or disabled taxpayers would be able to gather and scan a year’s worth of receipts and whether the Tax Commission would need extra staff to process and audit itemized claims.

Monks said he had worked with the Tax Commission on the language and that the commission regularly audits returns; he also noted the commission currently has open full-time positions that could be filled if needed. Representative Ehlers cited the fiscal note estimating a modest additional workload (the fiscal note referenced an estimated amount of itemized refunds) and said the commission’s overall collections suggest it could handle the change.

Republican Representative Gannon offered a substitute motion to raise the per-person credit to $225; that substitute failed on a voice vote. The committee then approved the sponsor’s RS by voice vote. Earlier, a separate motion to hold House Bill 61 in committee passed by voice vote; committee members said they would proceed with the RS as the operative vehicle and take the RS forward to the second-reading calendar.

Votes at a glance: - Motion to hold House Bill 61 in committee — Mover: Representative Shepherd; outcome: passed (voice vote); tally: not specified in transcript; notes: motion entered and carried by voice vote before RS debate. - Motion to introduce RS 32,379 and send to second reading calendar — Mover: Representative Shepherd; outcome: passed (voice vote); tally: not specified in transcript; notes: substitute motion to raise credit to $225 failed by voice vote prior to final approval.

Next steps: RS 32,379 was introduced and the committee recommended it for second reading. Floor sponsors listed at the hearing were Representatives Jason Monks and Scott. The bill will next appear on the House calendar for further consideration; no final statutory change has occurred yet.

Reporting note: All quotes and numeric details in this article come from testimony and remarks on the Feb. 13, 2025, House Revenue and Taxation Committee record and are attributed to speakers who appeared in committee testimony or discussion.