H0793 • 2026

BEER – Amends existing law to revise a provision regarding distribution of revenue.

Taxes

Enacted

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

Sponsor: WAYS AND MEANS COMMITTEE
Last action: 2026-03-30
Official status: LAW
Effective date: 2026-07-01

Plain English Breakdown

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

BEER – Amends existing law to revise a provision regarding distribution of revenue.

What This Bill Does

BEER – Amends existing law to revise a provision regarding distribution of 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

2026-03-30 Idaho State Legislature
Reported Signed by Governor on March 27, 2026 Session Law Chapter 200 Effective: 07/01/2026
2026-03-26 Idaho State Legislature
Returned Signed by the President; Ordered Transmitted to Governor
2026-03-26 Idaho State Legislature
Delivered to Governor at 12:58 p.m. on March 26, 2026
2026-03-25 Idaho State Legislature
Reported Enrolled; Signed by Speaker; Transmitted to Senate
2026-03-25 Idaho State Legislature
Received from the House enrolled/signed by Speaker
2026-03-25 Idaho State Legislature
Signed by President; returned to House
2026-03-24 Idaho State Legislature
Read third time in full – PASSED - 32-1-2 AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, Zuiderveld NAYS – Grow Absent and excused – Bjerke(Bjerke), Semmelroth Floor Sponsor - Guthrie Title apvd - to House
2026-03-24 Idaho State Legislature
Returned from Senate Passed; to JRA for Enrolling
2026-03-18 Idaho State Legislature
Read second time; filed for Third Reading
2026-03-17 Idaho State Legislature
Reported out of Committee with Do Pass Recommendation; Filed for second reading
2026-03-10 Idaho State Legislature
Received from the House passed; filed for first reading
2026-03-10 Idaho State Legislature
Introduced, read first time; referred to: State Affairs
2026-03-09 Idaho State Legislature
Read second time; Filed for Third Reading
2026-03-09 Idaho State Legislature
Rules Suspended: Ayes 65 Nays 0 Abs/Excd 5, read in full as required – PASSED - 65-0-5 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Hall(Stone), Handy, Harris, Haws, Holtzclaw, Hostetler, Leavitt, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. Speaker NAYS – None Absent – Green, Hawkins, Healey, Hill, Manwaring Floor Sponsor - Palmer Title apvd - to Senate
2026-03-06 Idaho State Legislature
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
2026-03-02 Idaho State Legislature
Reported Printed and Referred to State Affairs
2026-02-27 Idaho State Legislature
Introduced, read first time, referred to JRA for Printing

Official Summary Text

BEER – Amends existing law to revise a provision regarding distribution of 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.
793
BY
WAYS
AND
MEANS
COMMITTEE
AN
ACT
1
RELATING
TO
BEER;
AMENDING
SECTION
23
-
940,
IDAHO
CODE,
TO
PROVIDE
FOR
COL
-
2
LECTIONS
FROM
THE
BEER
EXCISE
TAX;
AMENDING
SECTION
23
-
1008,
IDAHO
3
CODE,
TO
REVISE
A
PROVISION
REGARDING
DISTRIBUTION
OF
REVENUE
AND
TO
4
REMOVE
OBSOLETE
LANGUAGE;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
5
EFFECTIVE
DATE.
6
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
7
SECTION
1.
That
Section
23
-
940,
Idaho
Code,
be,
and
the
same
is
hereby
8
amended
to
read
as
follows:
9
23
-
940.
ALCOHOL
BEVERAGE
CONTROL
FUND.
(1)
There
is
hereby
created
in
10
the
state
treasury
the
alcohol
beverage
control
fund.
All
moneys
from
li
-
1
1
cense
and
transfer
fees
that
are
collected
by
the
director
pursuant
to
the
12
provisions
of
this
chapter
,
as
well
as
any
collections
from
the
beer
excise
13
tax
as
provided
in
section
23
-
1008,
Idaho
Code,
shall
be
paid
over
to
the
14
state
treasurer
for
deposit
in
the
alcohol
beverage
control
fund.
Expendi
-
15
tures
of
moneys
in
the
fund
shall
be
subject
to
legislative
appropriation
for
16
the
use
of
the
Idaho
state
police
alcohol
beverage
control
bureau
in
carrying
17
out
the
provisions
of
title
23,
Idaho
Code,
and
the
rules
promulgated
by
the
18
director
thereunder.
At
the
beginning
of
each
fiscal
year,
those
moneys
in
19
the
alcohol
beverage
control
fund
that
exceed
two
hundred
percent
(200%)
of
20
that
fiscal
year
appropriation,
as
certified
by
the
state
treasurer,
shall
21
be
transferred
to
the
general
fund.
22
(2)
All
other
moneys
collected
by
the
director
pursuant
to
the
provi
-
23
sions
of
this
chapter
shall
be
paid
over
to
the
state
treasurer
for
deposit
in
24
the
general
fund.
25
SECTION
2.
That
Section
23
-
1008,
Idaho
Code,
be,
and
the
same
is
hereby
26
amended
to
read
as
follows:
27
23
-
1008.
TAX
-
-
DISTRIBUTION
-
-
RULES
-
-
REPORTS.
(1)
A
tax
of
four
28
dollars
and
sixty
-
five
cents
($4.65)
per
barrel
of
thirty
-
one
(31)
gallons,
29
and
a
like
rate
for
any
other
quantity
or
fraction
thereof,
is
hereby
levied
30
and
imposed
on
each
and
every
barrel
of
beer
containing
not
more
than
five
31
percent
(5%)
of
alcohol
by
volume
sold
for
use
within
the
state
of
Idaho.
32
A
tax
of
thirteen
dollars
and
ninety
-
five
cents
($13.95)
per
barrel
of
33
thirty
-
one
(31)
gallons,
and
a
like
rate
for
any
other
quantity
or
fraction
34
thereof,
is
hereby
levied
and
imposed
on
each
and
every
barrel
of
beer
con
-
35
taining
more
than
five
percent
(5%)
of
alcohol
by
volume.
36
Any
wholesaler
who
shall
sell
beer,
upon
which
the
tax
herein
imposed
37
has
not
been
paid,
and
any
person
who
shall
purchase,
receive,
transport,
38
store
or
sell
any
beer
upon
which
the
tax
herein
imposed
has
not
been
paid
39
shall
be
guilty
of
a
misdemeanor,
and
any
beer
so
purchased,
received,
trans
-
40

2
ported,
stored
or
possessed
or
sold
shall
be
subject
to
seizure
by
the
com
-
1
mission,
any
inspector
or
investigator
of
the
commission,
or
by
any
sheriff,
2
constable
or
other
police
officer,
and
the
same
may
be
removed
and
kept
for
3
evidence.
Upon
conviction
of
any
person
for
violation
of
the
provisions
of
4
this
section,
the
said
beer,
and
all
barrels,
kegs,
cases,
cartons
and
cans
5
containing
the
same,
shall
be
forfeited
to
the
state
of
Idaho,
and,
in
addi
-
6
tion,
the
person
so
convicted
shall
be
subject
to
the
other
penalties
in
this
7
chapter
prescribed.
8
Beer
and
all
barrels,
kegs,
cases,
cartons
or
cans
so
forfeited
to
9
the
state
of
Idaho
shall
be
sold
by
the
commission
at
public
auction
to
any
10
brewer,
wholesaler,
or
retailer
licensed
under
the
provisions
of
this
chap
-
1
1
ter
making
the
highest
bid.
Such
sale
shall
be
held
at
such
place
and
time
as
12
may
be
designated
by
the
commission
after
reasonable
notice
thereof
given
13
in
such
manner
and
for
such
time
as
the
commission
may
by
rule
prescribe.
14
From
the
purchase
price
received
upon
such
sale,
the
commission
shall
first
15
deduct
an
amount
sufficient
to
pay
the
tax
due
on
such
beer
and
to
pay
all
16
costs
incurred
in
connection
with
such
sale.
The
commission
shall
deposit
17
the
balance
remaining
with
the
state
treasurer,
who
shall
place
the
same
in
18
the
general
fund
of
the
state
of
Idaho,
and
it
shall
become
a
part
thereof.
19
(2)
The
revenues
received
from
the
taxes,
interest,
penalties,
or
defi
-
20
ciency
payments
imposed
by
this
section
shall
be
distributed
as
follows:
21
(a)
An
amount
of
money
shall
be
distributed
to
the
state
refund
account
22
sufficient
to
pay
current
refund
claims.
All
refunds
authorized
by
law
23
to
be
paid
by
the
state
tax
commission
shall
be
paid
through
the
state
24
refund
account
and
those
moneys
are
continuously
appropriated.
25
(b)
For
revenue
deriving
from
beer
containing
not
more
than
five
per
-
26
cent
(5%)
of
alcohol
by
volume,
the
balance
remaining
after
distribut
-
27
ing
the
amount
in
paragraph
(a)
of
this
subsection
shall
be
distributed
28
as
follows:
29
(i)
Twenty
percent
(20%)
shall
be
distributed
to
the
substance
30
abuse
treatment
fund,
which
is
created
in
section
23
-
408,
Idaho
31
Code;
32
(ii)
Thirty
-
three
percent
(33%)
shall
be
distributed
to
the
33
permanent
building
fund
Idaho
state
police,
of
which
no
less
than
34
sixty
percent
(60%)
shall
be
dedicated
to
the
Idaho
law
enforce
-
35
ment
fund
for
use
in
the
project
choice
program,
as
established
in
36
section
49
-
454,
Idaho
Code,
and
no
more
than
forty
percent
(40%)
to
37
the
alcohol
beverage
control
fund
;
and
38
(iii)
The
remainder
shall
be
distributed
to
the
general
fund.
39
(c)
For
revenue
deriving
from
beer
containing
more
than
five
percent
40
(5%)
of
alcohol
by
volume,
the
balance
remaining
after
distributing
the
41
amount
in
paragraph
(a)
of
this
subsection
shall
be
distributed
as
fol
-
42
lows:
43
(i)
Twelve
percent
(12%)
shall
be
distributed
to
the
substance
44
abuse
treatment
fund
created
in
section
23
-
408,
Idaho
Code;
45
(ii)
In
fiscal
year
2022
only,
one
and
one
-
half
percent
(1.5%)
46
shall
be
distributed
to
the
Idaho
hop
grower's
commission
fund
47
created
in
section
22
-
3112,
Idaho
Code,
and
three
and
one
-
half
48
percent
(3.5%)
shall
be
distributed
to
the
Idaho
grape
growers
and
49
wine
producers
account
created
in
section
54
-
3607,
Idaho
Code.
50

3
In
fiscal
year
2023
only,
three
and
one
-
half
percent
(3.5%)
shall
1
be
distributed
to
the
Idaho
hop
grower's
commission
fund,
and
2
one
and
one
-
half
percent
(1.5%)
shall
be
distributed
to
the
Idaho
3
grape
growers
and
wine
producers
account.
In
fiscal
year
2024
and
4
each
fiscal
year
thereafter,
five
Five
percent
(5%)
shall
be
dis
-
5
tributed
to
the
Idaho
hop
grower's
commission
fund;
and
6
(iii)
The
remainder
shall
be
distributed
to
the
general
fund.
7
(3)
The
commission
is
empowered
to
prescribe
rules:
8
(a)
For
reports
by
carriers
for
hire
and
also
all
other
carriers
owned
9
and/or
employed,
directly
or
indirectly,
by
out
-
of
-
state
brewers,
10
dealers
or
other
persons,
of
all
deliveries
of
beer
in
and
into
the
state
1
1
of
Idaho,
stating
especially
the
origin
and
destination
of
the
beer,
the
12
quantity
thereof,
and
also
the
names
and
addresses,
respectively,
of
13
the
consignors
and
consignees.
14
(b)
For
reports
by
out
-
of
-
state
brewers
and
manufacturers
of
beer,
of
15
all
shipments
by
them
of
beer
into
the
state
of
Idaho,
stating
espe
-
16
cially
the
matters
mentioned
in
paragraph
(a)
of
this
subsection.
17
SECTION
3.
An
emergency
existing
therefor,
which
emergency
is
hereby
18
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
19
July
1,
2026.
20