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H0734 • 2026

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
REVENUE AND TAXATION COMMITTEE
Last action
2026-03-24
Official status
LAW
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

What This Bill Does

  • TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-24 Idaho State Legislature

    Reported Signed by Governor on March 23, 2026 Session Law Chapter 104 Effective: Retroactive to 01/01/2026

  2. 2026-03-20 Idaho State Legislature

    Delivered to Governor at 4:32 p.m. on March 19, 2026

  3. 2026-03-19 Idaho State Legislature

    Received from the House enrolled/signed by Speaker

  4. 2026-03-19 Idaho State Legislature

    Signed by President; returned to House

  5. 2026-03-19 Idaho State Legislature

    Returned Signed by the President; Ordered Transmitted to Governor

  6. 2026-03-18 Idaho State Legislature

    Returned from Senate Passed; to JRA for Enrolling

  7. 2026-03-18 Idaho State Legislature

    Reported Enrolled; Signed by Speaker; Transmitted to Senate

  8. 2026-03-17 Idaho State Legislature

    Read third time in full – PASSED - 34-0-1 AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Woodward, Zito, Zuiderveld NAYS – None Absent and excused – Keyser Floor Sponsor - VanOrden Title apvd - to House

  9. 2026-03-13 Idaho State Legislature

    Read second time; filed for Third Reading

  10. 2026-03-12 Idaho State Legislature

    Reported out of Committee with Do Pass Recommendation; Filed for second reading

  11. 2026-03-06 Idaho State Legislature

    Received from the House passed; filed for first reading

  12. 2026-03-06 Idaho State Legislature

    Introduced, read first time; referred to: Local Government & Taxation

  13. 2026-03-05 Idaho State Legislature

    Read Third Time in Full – PASSED - 62-6-2 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen(Athay), Miller, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shirts, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski NAYS – Boyle, Bruce, Mitchell, Shepherd, Skaug, Mr. Speaker Absent – Green, Mathias Floor Sponsor - Fuhriman Title apvd - to Senate

  14. 2026-03-04 Idaho State Legislature

    U.C. to hold place on third reading calendar one legislative day

  15. 2026-03-03 Idaho State Legislature

    Read second time; Filed for Third Reading

  16. 2026-03-02 Idaho State Legislature

    Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  17. 2026-02-20 Idaho State Legislature

    Reported Printed and Referred to Revenue & Taxation

  18. 2026-02-19 Idaho State Legislature

    Introduced, read first time, referred to JRA for Printing

Official Summary Text

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

Current Bill Text

Read the full stored bill text 
LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
734
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
3503B,
IDAHO
CODE,
TO
REVISE
2
PROVISIONS
REGARDING
THE
ALLOTMENT
AND
APPORTIONMENT
OF
TAX
DUE
FROM
3
PRODUCERS
OF
ELECTRICITY
BY
MEANS
OF
WIND
ENERGY,
SOLAR
ENERGY,
OR
4
GEOTHERMAL
ENERGY
BY
THE
STATE
TAX
COMMISSION
AND
TO
MAKE
TECHNICAL
5
CORRECTIONS;
DECLARING
AN
EMERGENCY
AND
PROVIDING
RETROACTIVE
APPLICA
-
6
TION.
7
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
8
SECTION
1.
That
Section
63
-
3503B,
Idaho
Code,
be,
and
the
same
is
hereby
9
amended
to
read
as
follows:
10
63
-
3503B.
FILING
OPERATORS'
STATEMENTS
-
-
ALLOTMENT
AND
APPORTION
-
1
1
MENT
OF
TAX
DUE
FROM
PRODUCERS
OF
ELECTRICITY
BY
MEANS
OF
WIND
ENERGY,
SOLAR
12
ENERGY
,
OR
GEOTHERMAL
ENERGY
BY
STATE
TAX
COMMISSION.
(1)
Every
producer
of
13
electricity
by
means
of
wind
energy,
by
means
of
solar
energy
,
or
by
means
14
of
geothermal
energy
in
this
state
shall
file
with
the
state
tax
commission
15
of
the
state
of
Idaho
an
operator's
statement
in
the
manner
as
provided
for
16
in
section
63
-
404,
Idaho
Code,
and
shall
include
thereon
a
statement
of
the
17
prior
calendar
year's
gross
wind
energy
earnings,
gross
solar
energy
earn
-
18
ings
,
or
gross
geothermal
energy
earnings.
19
(2)
Upon
examining
and
verifying
said
statement,
the
state
tax
commis
-
20
sion
shall
compute
the
amount
of
the
wind
energy
tax,
solar
energy
tax
,
or
the
21
geothermal
energy
tax
based
on
the
gross
wind
energy
earnings,
gross
solar
22
energy
earnings
,
or
the
gross
geothermal
energy
earnings
and
shall
allot
to
23
each
county
in
which
the
property
of
such
producer
is
situated,
and
otherwise
24
exempted
from
taxation
by
section
63
-
602JJ,
Idaho
Code,
either:
that
pro
-
25
portion
of
the
total
wind
energy
tax,
that
proportion
of
the
total
solar
en
-
26
ergy
tax
,
or
that
proportion
of
the
total
geothermal
energy
tax
of
such
pro
-
27
ducer
shown
to
be
due
as
the
same
proportion
that
the
total
original
cost
of
28
property
situated
in
such
county,
and
otherwise
exempted
from
taxation
by
29
section
63
-
602JJ,
Idaho
Code,
bears
to
the
total
original
cost
of
such
prop
-
30
erty
of
such
producer
for
the
wind
energy
project,
of
such
producer
for
the
31
solar
energy
project
,
or
of
such
producer
for
the
geothermal
energy
project.
32
(3)
The
state
tax
commission
shall
then,
for
each
county,
apportion
the
33
wind
energy
tax,
solar
energy
tax
,
or
geothermal
energy
tax
so
allotted
to
34
such
county
among
the
several
taxing
units
thereof
within
which
any
property
35
of
such
producer
is
situated,
and
otherwise
exempted
from
taxation
by
sec
-
36
tion
63
-
602JJ,
Idaho
Code,
by
apportioning
to
each
such
taxing
unit
that
pro
-
37
portion
of
the
wind
energy
tax,
solar
energy
tax
,
or
geothermal
energy
tax
so
38
allotted
to
such
county.
For
such
apportionment,
the
state
tax
commission
39
shall
calculate
:
40
(a)
Calculate
the
weighted
original
cost
which
shall
be
the
product
of
41
the
original
cost
of
such
property
within
such
taxing
unit
times
such
42

2
taxing
unit's
property
tax
levy
rate
for
the
prior
year
and
;
provided
1
that
if
a
taxing
unit
that
is
a
school
district
did
not
impose
a
supple
-
2
mental
levy
pursuant
to
section
33
-
802,
Idaho
Code,
in
the
prior
year,
3
the
state
tax
commission
shall
calculate
the
weighted
original
cost
for
4
such
school
district
using
the
greater
of
such
school
district's
prop
-
5
erty
tax
levy
rate
for
the
prior
year
or
the
property
tax
levy
rate
of
the
6
county
in
which
such
property
is
situated
for
the
prior
year;
7
(b)
Calculate
the
weighted
apportionment
rate
which
shall
be
the
ratio
8
of
the
wind
energy
tax,
of
the
solar
energy
tax
,
or
of
the
geothermal
en
-
9
ergy
tax,
as
the
case
may
be,
allotted
to
such
county,
to
the
aggregate
10
weighted
original
cost
for
all
such
taxing
units
within
which
the
prop
-
1
1
erty
is
located
and
then
shall
calculate
;
and
12
(c)
Calculate
the
apportionment
of
the
wind
energy
tax,
solar
energy
13
tax
,
or
geothermal
energy
tax
for
each
such
taxing
unit
to
be
equal
to
14
the
product
of
the
weighted
original
cost
times
the
weighted
apportion
-
15
ment
rate.
16
(4)
The
state
tax
commission
shall,
on
or
before
the
third
Monday
in
17
May,
notify
the
state
superintendent
of
public
instruction,
the
county
au
-
18
ditor,
and
the
county
treasurer
of
such
allotment
and
apportionment
and
the
19
amounts
thereof.
20
(5)
On
or
before
the
first
Monday
in
August,
the
county
auditor
shall
21
notify
the
appropriate
taxing
units
of
the
amount
of
wind
energy
tax,
the
22
amount
of
solar
energy
tax
,
or
the
amount
of
the
geothermal
energy
tax
be
-
23
ing
apportioned
and
the
amount
of
the
solar
energy
tax
distributed
to
each
of
24
these
taxing
units
during
the
twelve
(12)
months
immediately
preceding
July
25
1
of
the
current
tax
year.
26
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
27
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
its
28
passage
and
approval,
and
retroactively
to
January
1,
2026.
29