The 68th first regular session of the Idaho Legislature opened for business January 6, 2025, and adjourned April 4, 2025. Of the 1,385 bills introduced this year, 342 made it to Gov. Brad Little’s desk, where he signed 337 into law.

NFIB narrowed to 38 the number of measures most affecting small businesses and from that, put extra lobbying emphasis on 14 bills that became law.

The Big Three

Won $253 million in income tax relief
House Bill 40 lowers the flat income tax rate on Idahoans and corporations from 5.695% to 5.3%.

Secured $100 million in property tax relief
House Bill 304 will provide additional property tax relief this year and every year after. This builds on the relief started by House Bill 292 in the 2023 legislative session.

Obtained $50 million in grocery tax relief
House Bill 231 amends existing law to increase the food tax credit to $155 per person and to provide an alternative tax credit for the actual amount paid by taxpayers on food purchases.

Unemployment Insurance

House Bill 53 preventing and deterring of unemployment insurance fraud.

House Bill 54 revising provisions regarding employment security laws

Workers’ Compensation

House Bill 64 amends existing law on limited liability companies.

House Bill 65 amends existing law on the definition of ‘member of an employer’s family.’

House Bill 66 amends existing law to revise provisions regarding service of notice of hearings.

House Bill 67 amends existing law to increase maximum allowable burial expenses.

Other NFIB-Supported Legislation Now Law

House Bill 14 establishing the Idaho Code Cleanup Act.

House Bill 40 exempting certain precious metals from capital gains tax, lowering the income tax rate, and exempting certain military benefits from income taxation.

House Bill 86 prohibiting laws that require electric vehicle charging stations or parking spaces in any building plan and to provide for preemption of local laws and ordinances.

House Bill 91 remove provisions that the Department of Health and Welfare has identified as obsolete or superfluous.

Senate Bill 1027 adds to existing law to provide for transparency in financial services.

More Lobbying Work Needed

Senate Bill 1055 sought to reduce the interchange fees charged when using a credit or debit card for purchases by excluding from the fee amount state and local taxes. NFIB will consider making another attempt in the 2026 session.

For a summation of the 2025 legislative session, the Legislative Services Office has produced The 2025 Sine Die Report Idaho State Legislature.