Idaho · Investment / Jobs · ID-BA-001
Idaho Business Advantage Credits
Publication revised September 24, 2026. Sourcebook page 93.
Credit amount / calculation
Package includes investment and job-related credits; threshold generally starts around $500,000 investment and 10 qualifying jobs.
Business fit and eligible activity
Qualifying expansions meeting investment, jobs, wage and benefit tests can receive enhanced tax credits. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit. Page
Timing / first action
Seek approval before signing a purchase order, contract, lease or other binding commitment. At least ten new qualifying jobs are required; a four-job project does not meet the published threshold.
Official sources
Related programs
Investment Tax Credit
3% of qualifying investment, subject to current use limits and carryforward.
3% of qualifying investment, subject to current use limits and carryforward.
Research Activities Credit
5% of qualifying Idaho research expenditures over the base amount plus applicable...
5% of qualifying Idaho research expenditures over the base amount plus applicable basic-research component.
Tax Reimbursement Incentive
Up to 30% of new state tax revenues generated by the project for up to 15 years.
Up to 30% of new state tax revenues generated by the project for up to 15 years.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship...
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship compliance, plus possible statutory bonuses.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory...
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory conditions are satisfied.
Employer-Provided Child Care Credit (Internal Revenue Code §45F)
For 2026+: 40% of qualified child-care expenditures (50% for eligible small businesses) plus...
For 2026+: 40% of qualified child-care expenditures (50% for eligible small businesses) plus 10% of referral expenditures; cap generally $500,000 or $600,000 for eligible small...