All Roll Calls
Yes: 96 • No: 6
IdahoH 07342026 regular legislative sessionHouseWALLET
TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.
Sponsored By: REVENUE AND TAXATION COMMITTEE
Signed by Governor
TAXATION
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
Deadlines for local tax-sharing notices
Beginning January 1, 2026, the State Tax Commission must tell the state superintendent, county auditor, and county treasurer the allotment and apportionment amounts on or before the third Monday in May. By the first Monday in August, the county auditor must tell each taxing unit the amount being apportioned and the solar energy tax paid to that unit during the 12 months before July 1. These firm dates help local officials plan and book revenue on time.
How counties and districts split energy taxes
Beginning January 1, 2026, the State Tax Commission computes wind, solar, and geothermal taxes from the prior year’s gross earnings. It sends each county a share that matches the county’s share of the project’s original cost for property that would otherwise be exempt from property tax. It then splits the county share among taxing units using weighted original cost (original cost in the unit × that unit’s prior‑year levy rate). If a school district did not have a supplemental levy last year, the law uses the higher of the district’s or county’s prior‑year levy for that step.
Annual filing for renewable power producers
Beginning January 1, 2026, every wind, solar, and geothermal power producer files an annual operator’s statement with the Idaho State Tax Commission. The filing uses the Commission’s standard operator statement process and must list the prior calendar year’s gross earnings by energy type. The Commission uses this data to compute the energy taxes and share them with counties and taxing units. Producers pay the small cost to prepare and file.
Sponsors & Cosponsors
Sponsor
REVENUE AND TAXATION COMMITTEE
Affiliation unavailable
Cosponsors
Ben G. Fuhriman
Republican • House
Julie VanOrden
Republican • Senate
Roll Call Votes
House vote • 3/17/2026
House Floor Vote
Yes: 34 • No: 0
House vote • 3/5/2026
House Floor Vote
Yes: 62 • No: 6
Actions Timeline
Reported Signed by Governor on March 23, 2026 Session Law Chapter 104 Effective: Retroactive to 01/01/2026
3/24/2026Delivered to Governor at 4:32 p.m. on March 19, 2026
3/20/2026Received from the House enrolled/signed by Speaker
3/19/2026SenateReturned from Senate Passed; to JRA for Enrolling
3/18/2026HouseRead third time in full – PASSED - 34-0-1
3/17/2026HouseRead second time; filed for Third Reading
3/13/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
3/12/2026HouseReceived from the House passed; filed for first reading
3/6/2026SenateRead Third Time in Full – PASSED - 62-6-2
3/5/2026HouseU.C. to hold place on third reading calendar one legislative day
3/4/2026HouseRead second time; Filed for Third Reading
3/3/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
3/2/2026HouseReported Printed and Referred to Revenue & Taxation
2/20/2026HouseIntroduced, read first time, referred to JRA for Printing
2/19/2026House
Bill Text
Bill Text
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