Cost Estimates of OBBBA Personal Income Tax Provisions in Idaho for Tax Year 2026

Millions of dollars

The Idaho State Tax Commission estimated that conformity would reduce annual revenue by $115 million to $192 million. The $155 million estimate used in HB 559’s fiscal note is the midpoint of that range and reflects the net effect of personal and corporate provisions, including provisions expected to increase revenue. The Tax Commission figures displayed above are the midpoints of its estimated ranges for the five listed personal income tax provisions.
Chart: Idaho Center for Fiscal PolicySource: Institute on Taxation and Economic Policy, Tax Foundation, Idaho State Tax CommissionGet the data