Idaho Incentive Manual Analysis of Business Incentive Manual | Idaho Economy Table of Contents Introduction Tax Reimbursement Incentive (TRI) Property Tax Exemption Sales Tax Exemption 3% Investment Tax Credit College Savings Contribution Tax Credit Broadband Income Tax Credit Net Operating Loss 5% R&D Income Tax Credit Community Development Block Grant Rural Community Block Grant (RCBG) Idaho Gem Grant New Market Tax Credits Opportunity Zones Industrial Revenue Bonds Conclusion