Idaho’s primary elections are on Tuesday, May 15 and the candidates running for Governor have varied approaches to state fiscal policy. This guide provides a brief summary of proposed tax changes put forth by the candidates. Estimates of the distributional impact on Idaho taxpayers and state revenue and provided by the Idaho Center for Fiscal Policy. All major candidates were contacted as part of this report and given the opportunity to address any errors. Idaho Center for Fiscal Policy received confirmation of these policies from all campaigns except the Paulette Jordan campaign, for which policy proposals were gathered from public statements.