Idaho Limits Certain Polling Location Use Liability, Includes Tax Exemption Protection

April 7, 2026, 4:50 PM UTC

The Idaho Governor signed a law that includes: 1) limiting the liability of a property owner who allows the use of facilities or real property, without charge, as a polling location for Idaho elections; and 2) providing that any nonprofit entity that allows its facility to be used as a polling location does so without placing its tax exemption at risk. The law takes effect on July 1. [S.B. 1389, enacted 04/02/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

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