Employers Resource Management Co. v. Ronk

HORTON, Justice.

This is an appeal from the district court’s dismissal of Employers Resource Management Company’s (“Employers”) complaint for declaratory relief for lack of standing. We reverse and remand for further proceedings.

I. FACTUAL AND PROCEDURAL BACKGROUND

In 2014, the Idaho Legislature passed the Idaho Reimbursement Incentive Act (“IRIA”). IRIA is intended to create incentives for businesses to move to Idaho or to significantly increase them workforces by way of a subsidy in the form of a refundable tax credit. IRIA authorizes the Department of Commerce to provide a business with a…