Idaho

Idaho has a statutory tax and expenditure limit passed by legislative vote in 1980. The TEL is covered in Idaho Code Section 67-6803. It limits general fund expenditures not to exceed 5.33% of total state personal income, with exemptions for one-time general fund appropriations. This limit also applies to state government programs that are passed down to local governments so that local governments cannot increase public spending in place of a state public spending. Given that this is a statutory TEL, it can be overridden with another statute by simple majority vote.

The base year represents the year the hypothetical Taxpayer's Bill of Rights (TABOR) would have been enacted. Selecting a base year changes how the state’s TABOR is calculated because the annual growth rates of inflation and population change depending on when TABOR is enacted.

Year	Inflation-adjusted Actual Spending
1992	2,716,210,000
1993	2,846,640,000
1994	2,894,320,000
1995	3,322,480,000
1996	3,377,220,000
1997	3,361,680,000
1998	3,479,560,000
1999	3,648,080,000
2000	3,805,500,000
2001	3,950,760,000
2002	4,070,880,000
2003	3,963,510,000
2004	3,923,680,000
2005	4,032,560,000
2006	4,120,450,000
2007	4,593,750,000
2008	4,712,880,000
2009	4,853,310,000
2010	4,545,800,000
2011	4,522,950,000
2012	4,391,180,000
2013	4,487,730,000
2014	4,633,590,000
2015	4,776,380,000
2016	4,829,760,000
2017	5,103,160,000
2018	5,437,370,000
2019	5,539,850,000
2020	6,290,000,000

*All spending figures are in inflation-adjusted 2020 dollars.