The $35.7 million tax cut bill that cleared the House Rev & Tax Committee today would go only to those paying Idaho's corporate income tax, and to top earners who are paying at the highest individual income tax rate. That's because the bill lowers rates only for those in the top individual income tax bracket - those with more than $26,760 in taxable income (not gross income). For a single person who doesn't itemize and takes the standard deduction, that equates to a minimum gross income of $36,260 to start getting any tax break. For a married couple filing jointly with no dependents, it's $72,520. For a couple with two children, it's $79,920.

That's 108,397 of Idaho's 600,000-plus individual income tax returns, or 17.83 percent of filers.