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BOISE - Gov. C.L. Butch Otter is backing legislation aimed at creating jobs and bringing business to Idaho.

Otter on Thursday signed the bill into law that refunds up to 30 percent of state corporate income taxes, payroll taxes and sales taxes to businesses that create a certain number of new jobs.

The measure mandates workers must be paid wages that at least match the county average.

The bill hit some speed bumps during the session, drawing the ire of small business owners who said the tax breaks give an unfair edge to their larger competitors.

Sponsors also had to tweak the bill's language and call for a Senate floor revote after the Attorney General's Office warned it could leave Idaho constitutionally vulnerable.

The law goes into effect July 1.

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