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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
633
BY
LEAVITT
AN
ACT
1
RELATING
TO
SALES
AND
USE
TAX;
AMENDING
CHAPTER
36,
TITLE
63,
IDAHO
CODE,
BY
2
THE
ADDITION
OF
A
NEW
SECTION
63
-
3622H,
IDAHO
CODE,
TO
PROVIDE
A
SALES
3
AND
USE
TAX
EXEMPTION
FOR
FOOD
SOLD
FOR
HUMAN
CONSUMPTION
AND
TO
DEFINE
4
A
TERM;
AMENDING
SECTION
63
-
3638,
IDAHO
CODE,
TO
REVISE
PROVISIONS
RE
-
5
GARDING
THE
SALES
TAX
REVENUE
-
SHARING
DISTRIBUTION;
REPEALING
SECTION
6
63
-
3024A,
IDAHO
CODE,
RELATING
TO
FOOD
TAX
CREDITS
AND
REFUNDS;
REPEAL
-
7
ING
SECTION
63
-
3077G,
IDAHO
CODE,
RELATING
TO
AGREEMENTS
FOR
EXCHANGE
8
OF
INFORMATION
WITH
THE
IDAHO
DEPARTMENT
OF
CORRECTION;
REPEALING
9
SECTION
63
-
3077H,
IDAHO
CODE,
RELATING
TO
AGREEMENTS
FOR
EXCHANGE
OF
10
INFORMATION
WITH
THE
IDAHO
DEPARTMENT
OF
HEALTH
AND
WELFARE;
AMENDING
1
1
SECTION
32
-
706,
IDAHO
CODE,
TO
REMOVE
A
CODE
REFERENCE;
AND
DECLARING
AN
12
EMERGENCY
AND
PROVIDING
EFFECTIVE
DATES.
13
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
14
SECTION
1.
That
Chapter
36,
Title
63,
Idaho
Code,
be,
and
the
same
is
15
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
16
ignated
as
Section
63
-
3622H,
Idaho
Code,
and
to
read
as
follows:
17
63
-
3622H.
FOOD
FOR
HUMAN
CONSUMPTION.
There
is
hereby
exempted
from
18
the
sales
and
use
taxes
imposed
by
this
chapter
the
sale
of
food
sold
for
hu
-
19
man
consumption.
As
used
in
this
section,
"food"
shall
have
the
same
def
-
20
inition
as
provided
in
7
U.S.C.
2012
as
that
section
existed
on
January
1,
21
2026.
The
types
and
kinds
of
food
products
eligible
for
exemption
under
this
22
section
shall
be
the
same
types
and
kinds
of
food
products
that
are
eligi
-
23
ble
for
purchase
with
benefits
provided
under
the
federal
supplemental
nu
-
24
trition
assistance
program
and
do
not
include
restaurant
sales
of
food,
food
25
sold
in
a
heated
state
or
heated
by
a
seller,
two
(2)
or
more
food
ingredients
26
mixed
or
combined
by
a
seller
for
a
single
sale,
or
food
sold
with
an
eating
27
utensil
provided
by
the
seller
such
as
a
plate,
knife,
fork,
spoon,
glass,
28
cup,
napkin,
or
straw.
29
SECTION
2.
That
Section
63
-
3638,
Idaho
Code,
be,
and
the
same
is
hereby
30
amended
to
read
as
follows:
31
63
-
3638.
SALES
TAX
-
-
DISTRIBUTION.
All
moneys
collected
under
this
32
chapter,
except
as
may
otherwise
be
required
in
sections
63
-
3203,
63
-
3620F,
33
and
63
-
3709,
Idaho
Code,
shall
be
distributed
by
the
state
tax
commission
as
34
follows:
35
(1)
An
amount
of
money
shall
be
distributed
to
the
state
refund
account
36
sufficient
to
pay
current
refund
claims.
All
refunds
authorized
under
this
37
chapter
by
the
state
tax
commission
shall
be
paid
through
the
state
refund
38
account,
and
those
moneys
are
continuously
appropriated.
39
2
(2)
Five
million
dollars
($5,000,000)
per
year
is
continuously
appro
-
1
priated
and
shall
be
distributed
to
the
permanent
building
fund,
provided
by
2
section
57
-
1108,
Idaho
Code.
3
(3)
Four
million
eight
hundred
thousand
dollars
($4,800,000)
per
year
4
is
continuously
appropriated
and
shall
be
distributed
to
the
water
pollution
5
control
fund
established
by
section
39
-
3628,
Idaho
Code.
6
(4)
An
amount
equal
to
the
sum
required
to
be
certified
by
the
chair
-
7
man
of
the
Idaho
housing
and
finance
association
to
the
state
tax
commis
-
8
sion
pursuant
to
section
67
-
6211,
Idaho
Code,
in
each
year
is
continuously
9
appropriated
and
shall
be
paid
to
any
capital
reserve
fund
established
by
10
the
Idaho
housing
and
finance
association
pursuant
to
section
67
-
6211,
Idaho
1
1
Code.
Such
amounts,
if
any,
as
may
be
appropriated
hereunder
to
the
capital
12
reserve
fund
of
the
Idaho
housing
and
finance
association
shall
be
repaid
for
13
distribution
under
the
provisions
of
this
section,
subject
to
the
provisions
14
of
section
67
-
6215,
Idaho
Code,
by
the
Idaho
housing
and
finance
associa
-
15
tion,
as
soon
as
possible,
from
any
moneys
available
therefor
and
in
excess
16
of
the
amounts
the
association
determines
will
keep
it
self
-
supporting.
17
(5)
An
amount
equal
to
the
sum
required
by
the
provisions
of
sections
18
63
-
709
and
63
-
717,
Idaho
Code,
after
allowance
for
the
amount
appropriated
19
by
section
63
-
718(3),
Idaho
Code,
is
continuously
appropriated
and
shall
be
20
paid
as
provided
by
sections
63
-
709
and
63
-
717,
Idaho
Code.
21
(6)
An
amount
required
by
the
provisions
of
chapter
53,
title
33,
Idaho
22
Code.
23
(7)
An
amount
required
by
the
provisions
of
chapter
87,
title
67,
Idaho
24
Code.
25
(8)
For
fiscal
year
2011
and
each
fiscal
year
thereafter,
four
million
26
one
hundred
thousand
dollars
($4,100,000),
of
which
two
million
two
hundred
27
thousand
dollars
($2,200,000)
shall
be
distributed
to
each
of
the
forty
-
four
28
(44)
counties
in
equal
amounts
and
one
million
nine
hundred
thousand
dol
-
29
lars
($1,900,000)
shall
be
distributed
to
the
forty
-
four
(44)
counties
in
30
the
proportion
that
the
population
of
the
county
bears
to
the
population
of
31
the
state.
For
fiscal
year
2012
and
for
each
fiscal
year
thereafter,
the
32
amount
distributed
pursuant
to
this
subsection
shall
be
adjusted
annually
33
by
the
state
tax
commission
in
accordance
with
the
consumer
price
index
for
34
all
urban
consumers
(CPI
-
U)
as
published
by
the
U.S.
department
of
labor,
35
bureau
of
labor
statistics,
but
in
no
fiscal
year
shall
the
total
amount
36
allocated
for
counties
under
this
subsection
be
less
than
four
million
one
37
hundred
thousand
dollars
($4,100,000).
Any
increase
resulting
from
the
ad
-
38
justment
required
in
this
section
shall
be
distributed
to
each
county
in
the
39
proportion
that
the
population
of
the
county
bears
to
the
population
of
the
40
state.
Each
county
shall
establish
a
special
election
fund
to
which
shall
41
be
deposited
all
revenues
received
from
the
distribution
pursuant
to
this
42
subsection.
All
such
revenues
shall
be
used
exclusively
to
defray
the
costs
43
associated
with
conducting
elections
as
required
of
county
clerks
by
the
44
provisions
of
section
34
-
1401,
Idaho
Code.
45
(9)
One
dollar
($1.00)
on
each
application
for
certificate
of
title
46
or
initial
application
for
registration
of
a
motor
vehicle,
snowmobile,
47
all
-
terrain
vehicle
or
other
vehicle
processed
by
the
county
assessor
or
the
48
Idaho
transportation
department,
excepting
those
applications
in
which
any
49
sales
or
use
taxes
due
have
been
previously
collected
by
a
retailer,
shall
be
50
3
a
fee
for
the
services
of
the
assessor
of
the
county
or
the
Idaho
transporta
-
1
tion
department
in
collecting
such
taxes
and
shall
be
paid
into
the
current
2
expense
fund
of
the
county
or
state
highway
account
established
in
section
3
40
-
702,
Idaho
Code.
4
(10)
Eleven
and
five
-
tenths
percent
(11.5%)
Thirteen
and
two
-
tenths
5
percent
(13.2%)
of
revenues
collected
under
this
chapter,
following
any
dis
-
6
tributions
required
by
sections
63
-
3203,
63
-
3620F,
and
63
-
3709,
Idaho
Code,
7
and
by
subsection
(1)
of
this
section,
is
continuously
appropriated
and
8
shall
be
distributed
to
the
revenue
-
sharing
account,
which
is
hereby
created
9
in
the
state
treasury,
and
the
moneys
in
the
revenue
-
sharing
account
will
be
10
paid
in
installments
each
calendar
quarter
by
the
state
tax
commission
as
1
1
follows:
12
(a)
Forty
-
five
and
two
-
tenths
percent
(45.2%)
shall
be
paid
to
the
var
-
13
ious
cities
as
follows:
14
(i)
The
revenue
-
sharing
amount
calculated
by
the
state
tax
com
-
15
mission
for
the
various
cities
for
each
quarter
of
fiscal
year
2020
16
shall
be
the
base
amount
for
current
quarterly
revenue
distribu
-
17
tion
amounts.
The
state
tax
commission
shall
calculate
the
per
18
capita
distribution
for
each
city
resulting
from
the
previous
fis
-
19
cal
year's
distributions.
20
(ii)
If
there
is
no
change
in
the
amount
of
the
revenue
-
sharing
21
account
from
the
same
quarter
of
the
previous
fiscal
year,
then
the
22
various
cities
shall
receive
the
same
amount
received
for
the
same
23
quarter
of
the
previous
fiscal
year.
24
(iii)
If
the
balance
of
the
revenue
-
sharing
account
for
the
cur
-
25
rent
quarter
is
greater
than
the
balance
of
the
revenue
-
sharing
26
account
for
the
same
quarter
of
the
previous
fiscal
year,
then:
27
1.
If
the
distributions
made
to
the
cities
during
the
same
28
quarter
of
the
previous
fiscal
year
were
below
the
base
29
amount
established
in
fiscal
year
2020,
then
the
various
30
cities
shall
first
receive
a
proportional
increase
up
to
the
31
base
amount
for
each
city
and
up
to
a
one
-
percent
(1%)
in
-
32
crease
over
such
base
amount.
Any
remaining
moneys
shall
be
33
distributed
to
cities
with
a
below
-
average
per
capita
dis
-
34
tribution
in
the
proportion
that
the
population
of
that
city
35
bears
to
the
population
of
all
cities
with
below
-
average
per
36
capita
distributions
within
the
state.
37
2.
If
the
distributions
made
to
the
cities
during
the
same
38
quarter
of
the
previous
fiscal
year
were
at
or
above
the
39
base
amount
established
in
fiscal
year
2020,
then
the
cities
40
shall
receive
the
same
distribution
they
received
during
the
41
same
quarter
of
the
previous
fiscal
year
plus
a
proportional
42
increase
up
to
one
percent
(1%).
Any
remaining
moneys
shall
43
be
distributed
to
the
cities
with
a
below
-
average
per
capita
44
distribution
in
the
proportion
that
the
population
of
that
45
city
bears
to
the
population
of
all
cities
with
a
below
-
aver
-
46
age
per
capita
distribution
within
the
state.
47
(iv)
If
the
balance
of
the
revenue
-
sharing
account
for
the
cur
-
48
rent
quarter
is
less
than
the
balance
of
the
revenue
-
sharing
ac
-
49
count
for
the
same
quarter
of
the
previous
fiscal
year,
then
the
50
4
cities
shall
first
receive
a
proportional
reduction
down
to
the
1
base
amount
established
in
fiscal
year
2020.
If
further
reduc
-
2
tions
are
necessary,
the
cities
shall
receive
reductions
based
on
3
the
proportion
that
each
city's
population
bears
to
the
population
4
of
all
cities
within
the
state.
5
(b)
Forty
-
seven
and
one
-
tenth
percent
(47.1%)
shall
be
paid
to
the
var
-
6
ious
counties
as
follows:
7
(i)
Fifty
-
nine
and
eight
-
tenths
percent
(59.8%)
of
the
amount
to
8
be
distributed
under
this
paragraph
(b)
of
this
subsection
shall
9
be
distributed
as
follows:
10
1.
One
million
three
hundred
twenty
thousand
dollars
1
1
($1,320,000)
annually
shall
be
distributed
one
forty
-
fourth
12
(1/44)
to
each
of
the
various
counties;
and
13
2.
The
balance
of
such
amount
shall
be
paid
to
the
various
14
counties,
and
each
county
shall
be
entitled
to
an
amount
in
15
the
proportion
that
the
population
of
that
county
bears
to
16
the
population
of
the
state;
and
17
(ii)
Forty
and
two
-
tenths
percent
(40.2%)
of
the
amount
to
be
dis
-
18
tributed
under
this
paragraph
(b)
of
this
subsection
shall
be
dis
-
19
tributed
as
follows:
20
1.
Each
county
that
received
a
payment
under
the
provisions
21
of
section
63
-
3638(e),
Idaho
Code,
as
that
subsection
ex
-
22
isted
immediately
prior
to
July
1,
2000,
during
the
fourth
23
quarter
of
calendar
year
1999,
shall
be
entitled
to
a
like
24
amount
during
succeeding
calendar
quarters.
25
2.
If
the
dollar
amount
of
money
available
under
this
sub
-
26
section
(10)(b)(ii)
in
any
quarter
does
not
equal
the
amount
27
paid
in
the
fourth
quarter
of
calendar
year
1999,
each
28
county's
payment
shall
be
reduced
proportionately.
29
3.
If
the
dollar
amount
of
money
available
under
this
sub
-
30
section
(10)(b)(ii)
in
any
quarter
exceeds
the
amount
paid
31
in
the
fourth
quarter
of
calendar
year
1999,
each
county
32
shall
be
entitled
to
a
proportionately
increased
payment,
33
but
such
increase
shall
not
exceed
one
hundred
five
percent
34
(105%)
of
the
total
payment
made
in
the
fourth
quarter
of
35
calendar
year
1999.
36
4.
If
the
dollar
amount
of
money
available
under
this
sub
-
37
section
(10)(b)(ii)
in
any
quarter
exceeds
one
hundred
five
38
percent
(105%)
of
the
total
payment
made
in
the
fourth
quar
-
39
ter
of
calendar
year
1999,
any
amount
over
and
above
such
40
one
hundred
five
percent
(105%)
shall
be
paid
to
the
various
41
counties
in
the
proportion
that
the
population
of
the
county
42
bears
to
the
population
of
the
state;
and
43
(c)
Seven
and
seven
-
tenths
percent
(7.7%)
of
the
amount
appropriated
in
44
this
subsection
shall
be
paid
to
the
several
counties
for
distribution
45
to
special
purpose
taxing
districts
as
follows:
46
(i)
Each
such
district
that
received
a
payment
under
the
provi
-
47
sions
of
section
63
-
3638(e),
Idaho
Code,
as
such
subsection
ex
-
48
isted
immediately
prior
to
July
1,
2000,
during
the
fourth
quarter
49
5
of
calendar
year
1999,
shall
be
entitled
to
a
like
amount
during
1
succeeding
calendar
quarters.
2
(ii)
If
the
dollar
amount
of
money
available
under
this
subsec
-
3
tion
(10)(c)
in
any
quarter
does
not
equal
the
amount
paid
in
the
4
fourth
quarter
of
calendar
year
1999,
each
special
purpose
taxing
5
district's
payment
shall
be
reduced
proportionately.
6
(iii)
If
the
dollar
amount
of
money
available
under
this
subsec
-
7
tion
(10)(c)
in
any
quarter
exceeds
the
amount
distributed
under
8
paragraph
(c)(i)
of
this
subsection,
each
special
purpose
taxing
9
district
shall
be
entitled
to
a
share
of
the
excess
based
on
the
10
proportion
each
such
district's
current
property
tax
budget
bears
1
1
to
the
sum
of
the
current
property
tax
budgets
of
all
such
dis
-
12
tricts
in
the
state.
Each
year,
starting
with
the
distribution
13
for
the
quarter
ending
December
31,
the
state
tax
commission
shall
14
calculate
this
distribution
based
on
the
district's
current
prop
-
15
erty
tax
budgets,
including
any
unrecovered
forgone
amounts
as
de
-
16
termined
under
section
63
-
802(1)(e),
Idaho
Code.
When
a
special
17
purpose
taxing
district
is
situated
in
more
than
one
(1)
county,
18
the
state
tax
commission
shall
determine
the
portion
attributable
19
to
the
special
purpose
taxing
district
from
each
county
in
which
it
20
is
situated.
21
(iv)
If
special
purpose
taxing
districts
are
consolidated,
the
22
resulting
district
is
entitled
to
a
base
amount
equal
to
the
sum
of
23
the
base
amounts
received
in
the
last
calendar
quarter
by
each
dis
-
24
trict
prior
to
the
consolidation.
25
(v)
If
a
special
purpose
taxing
district
is
dissolved
or
disin
-
26
corporated,
the
state
tax
commission
shall
continuously
distrib
-
27
ute
to
the
board
of
county
commissioners
an
amount
equal
to
the
28
last
quarter's
distribution
prior
to
dissolution
or
disincorpora
-
29
tion.
The
board
of
county
commissioners
shall
determine
any
re
-
30
distribution
of
moneys
so
received.
31
(vi)
Taxing
districts
formed
after
January
1,
2001,
are
not
en
-
32
titled
to
a
payment
under
the
provisions
of
this
paragraph
(c)
of
33
this
subsection.
34
(vii)
For
purposes
of
this
paragraph
(c)
of
this
subsection,
a
spe
-
35
cial
purpose
taxing
district
is
any
taxing
district
that
is
not
a
36
city,
a
county,
or
a
school
district.
37
(viii)
Special
purpose
taxing
districts
shall
use
funds
received
38
under
the
provisions
of
this
subsection
only
for
the
purposes
for
39
which
the
special
purpose
taxing
districts
were
formed.
40
(11)
Amounts
calculated
in
accordance
with
section
2,
chapter
356,
laws
41
of
2001,
for
annual
distribution
to
counties
and
other
taxing
districts
be
-
42
ginning
in
October
2001
for
replacement
of
property
tax
on
farm
machinery
and
43
equipment
exempted
pursuant
to
section
63
-
602EE,
Idaho
Code.
For
nonschool
44
districts,
the
state
tax
commission
shall
distribute
one
-
fourth
(1/4)
of
45
this
amount
certified
quarterly
to
each
county.
For
school
districts,
the
46
state
tax
commission
shall
distribute
one
-
fourth
(1/4)
of
the
amount
cer
-
47
tified
quarterly
to
each
school
district.
For
nonschool
districts,
the
48
county
auditor
shall
distribute
such
amounts
to
each
district
within
thirty
49
(30)
calendar
days
from
receipt
of
moneys
from
the
state
tax
commission.
50
6
Moneys
received
by
each
taxing
district
for
replacement
shall
be
utilized
1
in
the
same
manner
and
in
the
same
proportions
as
revenues
from
property
2
taxation.
The
moneys
remitted
to
the
county
treasurer
for
replacement
of
3
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
Idaho
Code,
may
4
be
considered
by
the
counties
and
other
taxing
districts
and
budgeted
at
the
5
same
time,
in
the
same
manner,
and
in
the
same
year
as
revenues
from
taxation
6
on
personal
property,
which
these
moneys
replace.
If
taxing
districts
are
7
consolidated,
the
resulting
district
is
entitled
to
an
amount
equal
to
the
8
sum
of
the
amounts
received
in
the
last
calendar
quarter
by
each
district
9
pursuant
to
this
subsection
prior
to
the
consolidation.
If
a
taxing
district
10
is
dissolved
or
disincorporated,
the
state
tax
commission
shall
continu
-
1
1
ously
distribute
to
the
board
of
county
commissioners
an
amount
equal
to
the
12
last
quarter's
distribution
prior
to
dissolution
or
disincorporation.
The
13
board
of
county
commissioners
shall
determine
any
redistribution
of
moneys
14
so
received.
If
a
taxing
district
annexes
territory,
the
distribution
of
15
moneys
received
pursuant
to
this
subsection
shall
be
unaffected.
Taxing
16
districts
formed
after
January
1,
2001,
are
not
entitled
to
a
payment
under
17
the
provisions
of
this
subsection.
School
districts
shall
receive
an
amount
18
determined
by
multiplying
the
sum
of
the
year
2000
school
district
levy
mi
-
19
nus
.004
times
the
market
value
on
December
31,
2000,
in
the
district
of
the
20
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
Idaho
Code,
pro
-
21
vided
that
the
result
of
these
calculations
shall
not
be
less
than
zero
(0).
22
The
result
of
these
school
district
calculations
shall
be
further
increased
23
by
six
percent
(6%).
For
purposes
of
the
limitation
provided
by
section
24
63
-
802,
Idaho
Code,
moneys
received
pursuant
to
this
section
as
property
tax
25
replacement
for
property
exempt
from
taxation
pursuant
to
section
63
-
602EE,
26
Idaho
Code,
shall
be
treated
as
property
tax
revenues.
27
(12)
Amounts
necessary
to
pay
refunds
as
provided
in
section
63
-
3641,
28
Idaho
Code,
to
a
developer
of
a
retail
complex
shall
be
remitted
to
the
demon
-
29
stration
pilot
project
fund
created
in
section
63
-
3641,
Idaho
Code.
30
(13)
Amounts
calculated
in
accordance
with
section
63
-
602KK(4),
Idaho
31
Code,
for
annual
distribution
to
counties
and
other
taxing
districts
for
32
replacement
of
property
tax
on
personal
property
tax
exemptions
pursuant
33
to
section
63
-
602KK(2),
Idaho
Code,
which
amounts
are
continuously
ap
-
34
propriated
unless
the
legislature
enacts
a
different
appropriation
for
a
35
particular
fiscal
year.
For
purposes
of
the
limitation
provided
by
section
36
63
-
802,
Idaho
Code,
moneys
received
pursuant
to
this
section
as
property
tax
37
replacement
for
property
exempt
from
taxation
pursuant
to
section
63
-
602KK,
38
Idaho
Code,
shall
be
treated
as
property
tax
revenues.
If
taxing
districts
39
are
consolidated,
the
resulting
district
is
entitled
to
an
amount
equal
to
40
the
sum
of
the
amounts
that
were
received
in
the
last
calendar
year
by
each
41
district
pursuant
to
this
subsection
prior
to
the
consolidation.
If
a
taxing
42
district
or
revenue
allocation
area
annexes
territory,
the
distribution
of
43
moneys
received
pursuant
to
this
subsection
shall
be
unaffected.
Taxing
44
districts
and
revenue
allocation
areas
formed
after
January
1,
2022,
are
not
45
entitled
to
a
payment
under
the
provisions
of
this
subsection.
46
(14)
For
fiscal
year
2023
only,
a
sum
of
thirty
-
four
million
dollars
47
($34,000,000)
shall
be
distributed
each
year
by
the
state
tax
commission
to
48
the
forty
-
four
(44)
counties
in
the
proportion
that
the
expenditures
of
each
49
county
for
indigent
defense
services
during
county
fiscal
year
2021,
exclud
-
50
7
ing
any
state
funding
or
grants,
bear
to
the
expenditures
of
all
counties
1
in
the
state
for
indigent
defense
services
during
county
fiscal
year
2021,
2
excluding
any
state
funding
or
grants.
No
later
than
July
1,
2022,
the
state
3
public
defense
commission
shall
certify
to
the
state
tax
commission
each
4
county's
proportionate
share
of
all
counties'
indigent
defense
expenses
in
5
county
fiscal
year
2021,
excluding
any
state
funding
or
grants.
6
(15)
For
fiscal
year
2024
and
each
fiscal
year
thereafter,
two
and
7
twenty
-
five
hundredths
percent
(2.25%)
of
revenues
collected
under
this
8
chapter,
following
any
distributions
required
by
sections
63
-
3203,
9
63
-
3620F,
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
and
(16)
10
of
this
section,
is
continuously
appropriated
and
shall
be
distributed
an
-
1
1
nually
to
the
homeowner
property
tax
relief
account
established
in
section
12
63
-
724,
Idaho
Code.
13
(16)(a)
Prior
to
July
1,
2025,
four
and
five
-
tenths
percent
(4.5%)
of
14
revenues
collected
under
this
chapter,
following
any
distributions
re
-
15
quired
by
sections
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
16
(1)
and
(10)
of
this
section,
but
no
less
than
eighty
million
dol
-
17
lars
($80,000,000)
and
no
more
than
one
hundred
forty
million
dollars
18
($140,000,000),
shall
be
distributed
as
follows:
19
(i)
Eighty
million
dollars
($80,000,000)
is
continuously
appro
-
20
priated
and
shall
be
distributed
to
the
transportation
expansion
21
and
congestion
mitigation
fund
established
in
section
40
-
720,
22
Idaho
Code;
and
23
(ii)
The
remaining
moneys
in
excess
of
eighty
million
dollars
24
($80,000,000)
provided
for
in
this
subsection
is
continuously
ap
-
25
propriated
and
shall
be
apportioned
to
local
units
of
government
26
for
local
highway
projects
in
the
same
percentages
provided
for
in
27
section
40
-
709(1)
through
(3),
Idaho
Code.
Local
units
of
govern
-
28
ment
may
pool
funds
allocated
to
them
pursuant
to
this
paragraph
29
for
local
highway
projects.
30
(b)
From
July
1,
2025,
through
June
30,
2026,
one
hundred
forty
-
five
31
million
dollars
($145,000,000)
of
revenues
collected
under
this
chap
-
32
ter,
following
any
distributions
required
by
sections
63
-
3620F
and
33
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
(10)
of
this
section
34
shall
be
distributed
as
follows:
35
(i)
One
hundred
million
dollars
($100,000,000)
is
continuously
36
appropriated
and
shall
be
distributed
first
to
the
transportation
37
expansion
and
congestion
mitigation
fund
established
in
section
38
40
-
720,
Idaho
Code;
and
39
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
40
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
41
be
apportioned
to
local
units
of
government
for
local
highway
42
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
43
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
44
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
45
projects.
46
(c)
From
July
1,
2026,
through
June
30,
2027,
one
hundred
sixty
-
five
47
million
dollars
($165,000,000)
of
revenues
collected
under
this
chap
-
48
ter,
following
any
distributions
required
by
sections
63
-
3620F
and
49
8
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
(10)
of
this
section
1
shall
be
distributed
as
follows:
2
(i)
One
hundred
twenty
million
dollars
($120,000,000)
is
contin
-
3
uously
appropriated
and
shall
be
distributed
first
to
the
trans
-
4
portation
expansion
and
congestion
mitigation
fund
established
in
5
section
40
-
720,
Idaho
Code;
and
6
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
7
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
8
be
apportioned
to
local
units
of
government
for
local
highway
9
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
10
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
1
1
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
12
projects.
13
(d)
Commencing
July
1,
2027,
and
for
each
fiscal
year
thereafter,
one
14
hundred
eighty
-
five
million
dollars
($185,000,000)
of
revenues
col
-
15
lected
under
this
chapter,
following
any
distributions
required
by
16
sections
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1)
and
17
(10)
of
this
section
shall
be
distributed
as
follows:
18
(i)
One
hundred
forty
million
dollars
($140,000,000)
is
contin
-
19
uously
appropriated
and
shall
be
distributed
first
to
the
trans
-
20
portation
expansion
and
congestion
mitigation
fund
established
in
21
section
40
-
720,
Idaho
Code;
and
22
(ii)
The
remaining
forty
-
five
million
dollars
($45,000,000)
pro
-
23
vided
for
in
this
paragraph
is
continuously
appropriated
and
shall
24
be
apportioned
to
local
units
of
government
for
local
highway
25
projects
in
the
same
percentages
provided
for
in
section
40
-
709(1)
26
through
(3),
Idaho
Code.
Local
units
of
government
may
pool
funds
27
allocated
to
them
pursuant
to
this
subparagraph
for
local
highway
28
projects.
29
(17)
Beginning
in
fiscal
year
2024
and
each
fiscal
year
thereafter,
30
three
hundred
thirty
million
dollars
($330,000,000)
shall
be
distributed
31
annually
to
the
general
fund
specifically
for
the
public
schools
educa
-
32
tional
support
program,
and
eighty
million
dollars
($80,000,000)
shall
be
33
distributed
annually
to
the
in
-
demand
careers
fund
established
in
section
34
72
-
1206,
Idaho
Code.
The
state
tax
commission
shall
make
such
transfers
in
35
quarterly
installments.
36
(18)
For
fiscal
year
2024
and
each
fiscal
year
thereafter,
three
37
and
twenty
-
five
hundredths
percent
(3.25%)
of
revenues
collected
under
38
this
chapter,
following
any
distributions
required
by
sections
63
-
3203,
39
63
-
3620F,
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
and
(16)
of
40
this
section,
is
continuously
appropriated
and
shall
be
distributed
annu
-
41
ally
to
the
school
district
facilities
fund
established
pursuant
to
section
42
33
-
911,
Idaho
Code.
43
(19)
One
hundred
twenty
-
five
million
dollars
($125,000,000)
collected
44
under
this
chapter,
following
any
distributions
required
by
sections
45
63
-
3620F
and
63
-
3709,
Idaho
Code,
and
by
subsections
(1),
(10),
(15),
(16),
46
and
(18)
of
this
section
is
continuously
appropriated
and
shall
be
dis
-
47
tributed
to
the
school
modernization
facilities
fund
established
in
section
48
33
-
912,
Idaho
Code.
The
state
tax
commission
shall
make
such
transfers
in
49
quarterly
installments.
50
9
(20)
Any
moneys
remaining
over
and
above
those
necessary
to
meet
and
1
reserve
for
payments
under
other
subsections
of
this
section
shall
be
dis
-
2
tributed
to
the
general
fund.
3
SECTION
3.
That
Section
63
-
3024A
,
Idaho
Code,
be,
and
the
same
is
hereby
4
repealed.
5
SECTION
4.
That
Section
63
-
3077G
,
Idaho
Code,
be,
and
the
same
is
hereby
6
repealed.
7
SECTION
5.
That
Section
63
-
3077H
,
Idaho
Code,
be,
and
the
same
is
hereby
8
repealed.
9
SECTION
6.
That
Section
32
-
706,
Idaho
Code,
be,
and
the
same
is
hereby
10
amended
to
read
as
follows:
1
1
32
-
706.
CHILD
SUPPORT.
(1)
In
a
proceeding
for
divorce
or
child
sup
-
12
port,
the
court
may
order
either
or
both
parents
owing
a
duty
of
support
to
a
13
child
to
pay
an
amount
reasonable
or
necessary
for
his
or
her
support
and
edu
-
14
cation
until
the
child
is
eighteen
(18)
years
of
age,
without
regard
to
mari
-
15
tal
misconduct,
after
considering
all
relevant
factors
which
may
include:
16
(a)
The
financial
resources
of
the
child;
17
(b)
The
financial
resources,
needs,
and
obligations
of
both
the
custo
-
18
dial
and
noncustodial
parents
which
ordinarily
shall
not
include
a
par
-
19
ent's
community
property
interest
in
the
financial
resources
or
obli
-
20
gations
of
a
spouse
who
is
not
a
parent
of
the
child,
unless
compelling
21
reasons
exist;
22
(c)
The
standard
of
living
the
child
enjoyed
during
the
marriage;
23
(d)
The
physical
and
emotional
condition
and
needs
of
the
child
and
his
24
or
her
educational
needs;
25
(e)
The
availability
of
medical
coverage
for
the
child
at
reasonable
26
cost
as
defined
in
section
32
-
1214B,
Idaho
Code;
and
27
(f)
The
actual
tax
benefit
recognized
by
the
party
claiming
the
federal
28
child
dependency
exemption.
29
(2)
If
the
child
continues
his
high
school
education
subsequent
to
30
reaching
the
age
of
eighteen
(18)
years,
the
court
may,
in
its
discretion,
31
and
after
considering
all
relevant
factors
which
include
those
set
forth
in
32
subsection
(1)
of
this
section,
order
the
continuation
of
support
payments
33
until
the
child
discontinues
his
high
school
education
or
reaches
the
age
of
34
nineteen
(19)
years,
whichever
is
sooner.
35
(3)
All
child
support
orders
shall
notify
the
obligor
that
the
order
36
will
be
enforced
by
income
withholding
pursuant
to
chapter
12,
title
32,
37
Idaho
Code.
Failure
to
include
this
provision
does
not
affect
the
validity
38
of
the
support
order.
The
court
shall
require
that
the
social
security
num
-
39
bers
of
both
the
obligor
and
obligee
be
included
in
the
order
or
decree.
40
(4)
In
a
proceeding
for
the
support
of
a
child
or
a
minor
parent,
the
41
court
may
order
the
parent(s)
of
each
minor
parent
to
pay
an
amount
reason
-
42
able
or
necessary
for
the
support
and
education
of
the
child
born
to
the
minor
43
parent(s)
until
the
minor
parent
is
eighteen
(18)
years
of
age,
after
consid
-
44
ering
all
relevant
factors
which
may
include:
45
(a)
The
financial
resources
of
the
child;
46
10
(b)
The
financial
resources
of
the
minor
parent;
1
(c)
The
financial
resources,
needs
and
obligations
of
the
parent
of
the
2
minor
parent;
3
(d)
The
physical
and
emotional
condition
and
needs
of
the
child
and
his
4
or
her
educational
needs;
and
5
(e)
The
availability
of
medical
coverage
for
the
child
at
reasonable
6
cost
as
defined
in
section
32
-
1214B,
Idaho
Code.
7
(5)
The
legislature
hereby
authorizes
and
encourages
the
supreme
court
8
of
the
state
of
Idaho
to
adopt
and
to
periodically
review
for
modification
9
guidelines
that
utilize
and
implement
the
factors
set
forth
in
subsections
10
(1)
through
(4)
of
this
section
to
create
a
uniform
procedure
for
reaching
1
1
fair
and
adequate
child
support
awards.
There
shall
be
a
rebuttable
pre
-
12
sumption
that
the
amount
of
the
award
which
would
result
from
the
applica
-
13
tion
of
the
guidelines
is
the
amount
of
child
support
to
be
awarded,
unless
14
evidence
is
presented
in
a
particular
case
that
indicates
that
an
applica
-
15
tion
of
the
guidelines
would
be
unjust
or
inappropriate.
If
the
court
de
-
16
termines
that
circumstances
exist
to
permit
a
departure
from
the
guidelines,
17
the
judge
making
the
determination
shall
make
a
written
or
specific
finding
18
on
the
record
that
the
application
of
the
guidelines
would
be
unjust
or
in
-
19
appropriate
in
the
particular
case
before
the
court.
When
adopting
guide
-
20
lines,
the
supreme
court
shall
provide
that
in
a
proceeding
to
modify
an
ex
-
21
isting
award,
children
of
the
party
requesting
the
modification
who
are
born
22
or
adopted
after
the
entry
of
the
existing
order
shall
not
be
considered.
23
(6)
If
the
court
awards
one
(1)
parent
the
right
to
claim
tax
benefits
24
associated
with
his
child
or
children,
the
court
order
need
not
list
every
25
applicable
tax
benefit.
The
parent
who
was
awarded
the
tax
benefits
for
26
the
child
or
children
shall
attach
a
copy
of
the
court
order
to
his
income
27
tax
return.
The
state
tax
commission
shall
recognize
the
award
of
tax
ben
-
28
efits
with
respect
to
the
child
or
children
as
applying
to
the
child
tax
29
credit
under
section
63
-
3029L,
Idaho
Code,
the
food
tax
credit
under
section
30
63
-
3024A,
Idaho
Code,
and
any
and
all
other
state
and
federal
tax
deductions,
31
exemptions,
and
credits
for
which
the
parent
qualifies,
unless
the
court
32
order
specifies
otherwise.
33
SECTION
7.
An
emergency
existing
therefor,
which
emergency
is
hereby
34
declared
to
exist,
Section
1
of
this
act
shall
be
in
full
force
and
effect
on
35
and
after
June
1,
2026,
and
Sections
2
through
6
of
this
act
shall
be
in
full
36
force
and
effect
on
and
after
July
1,
2026.
37