The House Revenue & Taxation Committee this morning introduced two new tax break bills. The first, from Reps. Cliff Bayer, R-Boise, and Mike Moyle, R-Star, expands an existing law created two years ago to let counties give property tax breaks to new businesses in certain cases. Bayer said it's never been used; the bill expands it to the full state, rather than just rural zones; removes a requirement for annual approvals from the county; and lets personal property be counted along with real property to get up to the minimum $3 million investment to qualify for the break. Counties could decide how much of the new business' property taxes to forgive and for how long, up to five years, as in the current law.

The second bill, from Moyle and Rep. John Rusche, D-Lewiston, would allow out-of-state owners of large aircraft that have major repairs done in Idaho to seek a rebate of sales taxes paid on parts; if they did, they'd have to pay the sales tax in their home state. A Boise firm, Western Aircraft, sought the move, but Moyle and Rusche said it'd apply to others as well, including a firm in Coeur d'Alene. Rep. Jim Clark, R-Hayden Lake, questioned whether the bill was "special legislation for one organization," but Moyle assured him it wasn't. As with the first bill, Rev & Tax voted unanimously to introduce the measure. Rusche said it's a potential growth business for Idaho.

Rev & Tax also introduced a bill from Rep. Raul Labrador, R-Eagle, to require a two-thirds vote of the affected people if a local improvement district is created by a City Council to bond for more than $250,000. Labrador said a similar bill passed the House three years ago but died in the Senate; it lacked the $250,000 minimum figure.