"The Idaho Center for Fiscal Policy’s analysis showed that Idaho’s wealthiest residents stand to gain the most. The policy center found that the top fifth of earners, with incomes above $99,000, would receive nearly three-fifths of the overall benefit. Idaho’s richest 1 percent — $444,000 and above — would receive an average break of $815. Those with incomes between $41,000 and $64,000 would see $23 on average. Folks at the very bottom income levels could see as little as $7."