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	2,701,053,469
1993	2,839,106,582
1994	2,892,296,705
1995	3,347,327,918
1996	3,432,185,001
1997	3,441,380,824
1998	3,578,383,256
1999	3,793,243,108
2000	3,987,959,726
2001	4,170,017,757
2002	4,300,006,282
2003	4,187,697,644
2004	4,163,307,480
2005	4,284,089,384
2006	4,423,884,275
2007	4,924,056,973
2008	5,110,995,029
2009	5,234,381,811
2010	4,897,407,643
2011	4,917,865,519
2012	4,770,143,761
2013	4,898,276,856
2014	5,079,188,018
2015	5,226,135,927
2016	5,280,008,085
2017	5,586,624,593
2018	6,003,002,297
2019	7,226,212,745
2020	7,457,074,411
2021	5,859,546,750
2022	7,130,000,000

*All spending figures are in inflation-adjusted 2022 dollars.