Idaho · Economic Development · ID-TRI-001
Tax Reimbursement Incentive
Publication revised September 24, 2026. Sourcebook page 97.
Credit amount / calculation
Up to 30% of new state tax revenues generated by the project for up to 15 years.
Business fit and eligible activity
Substantial expansions can negotiate a refundable credit based on new state tax revenues. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
A forest-products owner should treat this as a project-specific opportunity and test the actual expenditure or activity against the program rules.
Illustrative business benefit
If the approved agreement awards 30% of $100,000 of qualifying new state tax revenues, the credit for that year is $30,000. The agreement, annual performance and approved term control; 30% is not applied to the equipment price.
Timing / first action
Seek approval before starting the overall project, including site work or construction. Contact the administering agency and secure the required approval before the project is publicly or contractually committed.
Official sources
- Idaho Commerce - Incentives (idaho.gov)
- Idaho State Tax Commission - Business Advantage Small Employer (idaho.gov)
- Idaho State Tax Commission - Business Income Tax Credits (idaho.gov)
- Idaho Commerce - Incentives (illinois.gov)
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