Evidence Intelligence

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Policy intelligence brief

ID-H0897 — Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

TAXATION -- Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionIdahoState-source record
Latest recorded action2026-04-02Referred to Revenue & Taxation for concurrence recommendation
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Tax incentive / clawback

Lowers the public cost of building a data center, and can attach conditions or clawbacks that recover the benefit if commitments are not met.

02
Issues named in the record

Tax Incentives

These themes are supported by explicit words in the title or stored summary, not graph proximity.

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

NJ-A5482New Jersey · Introduced / in committeeEstablishes six month moratorium on approvals, construction, expansion, subsidies, and tax incentives for certain artificial intelligence data centers; creates Artificial Intelligence Data Center Impact Commission.Tax incentive / clawbackMA-DATA-CENTER-GUARDRAILS-2026Massachusetts · Official announcementMassachusetts pauses data-center tax incentive and calls for comprehensive guardrailsTax incentive / clawback · Tax IncentivesPA-HB 2539Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Computer Data Center Equipment Incentive Program, further providing for application for certification, for eligibility requirements relating to Sales and Use Tax Refund Program and for eligibility requirements relating to Sales and Use Tax Exemption Program.Tax incentive / clawback · Tax IncentivesRI-H7695Rhode Island · Introduced / in committeeEstablishes property, tangible, sales and use tax exemptions as incentives for the location of qualified data centers in Rhode Island.Tax incentive / clawback
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Relationship map

ID-H0897 evidence graph

Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

9 nodes · 8 evidenced edges
Policy record 1Policy theme 3Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly concerns: Theme named in the title or stored summaryclassified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationsignals mechanism: Mechanism signal derived from the tracked record textapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordID-H0897Amends existing law to revi…ID-H0897: Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.Policy themeTax IncentivesExplicit record textTax Incentives: Explicit record textPolicy themeJob CreationAI-assisted policy themeJob Creation: AI-assisted policy themePolicy themeSiting & Land UseAI-assisted policy themeSiting & Land Use: AI-assisted policy themePolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionIdahoState policy jurisdictionIdaho: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorWays and Means Committ…personWays and Means Committee: personPolicy familyAmends existing law to…IDAmends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.: ID

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Inspectable edges

Relationship receipts

Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.