FOR IMMEDIATE RELEASE
Contact: Office of Candidate Curtis James
District: Idaho House of Representatives, District 12
CANDIDATE CURTIS JAMES INTRODUCES "THE WORKING-FAMILY TAX FREEDOM & TRANSPORTATION RELIEF ACT"
Comprehensive legislation slashes grocery and gas taxes, exempts tips and overtime, and shifts infrastructure funding to out-of-state mega-developers and freight carriers.
NAMPA, IDAHO — October 13, 2026 — Today, legislative candidate Curtis James introduced The Working-Family Tax Freedom & Transportation Relief Act, a comprehensive tax reform and infrastructure funding proposal designed to maximize financial relief for Idaho’s working families, incentivize in-state corporate residency, and ensure our roads are funded by heavy out-of-state commercial traffic rather than everyday commuters.
Effective July 1, 2027, the Act delivers unprecedented, direct relief to Idaho households by eliminating the state sales tax on grocery staples at the cash register, zeroing out the 33-cents-per-gallon motor fuel excise tax, and providing a 100% tax exemption on voluntary gratuities and hourly overtime compensation. Additionally, starting January 1, 2028, the legislation transitions the flat 5.30% income tax rate to a progressive 5% to 11% structure that protects everyday earners under $250,000 while empowering ultra-high earners ($3M+) to utilize an active taxpayer designation option, directing top-tier revenue straight into local school districts or state education lockboxes.
To fully offset these tax cuts while maintaining a projected annual General Fund surplus of over $100 million, the Act establishes strict accountability measures for external commercial entities. The legislation imposes a 20% infrastructure impact surtax on commercial development projects exceeding $1,000,000. Entities can qualify for reduced rates down to 10% only if they establish true corporate headquarters in Idaho with full-time resident employees verified via local W-2 wage filings and no out-of-state parent company, or secure a 5% rate by utilizing union labor and prevailing wages. Furthermore, the legislation establishes a 2% fee on out-of-state commercial long-haul freight carriers exceeding 26,000 lbs. utilizing Idaho interstates, with all revenues flowing directly into specialized accounts alongside a dedicated 9% general sales tax infill transfer.
"The Working-Family Tax Freedom & Transportation Relief Act puts hard-earned money back where it belongs in the pockets of Idaho families," said Curtis. "By eliminating taxes on groceries, gas, tips, and overtime, we are easing the cost of living. By making mega-developers and commercial freight pay for the infrastructure they use, we protect Idaho's commuters and secure our state's financial future."
For more information on the Act, campaign updates, or media inquiries, please visit curtisporlagente.com or contact us.