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IdahoH 07342026 regular legislative sessionHouse

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

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

New tax filing for solar power producers

Beginning January 1, 2026, every Idaho solar electricity producer must file an operator’s statement each year with the State Tax Commission. The filing must list the prior calendar year’s gross solar energy earnings. The Commission computes the solar energy tax from those earnings and applies the same split rules used for wind and geothermal taxes. This adds reporting work and record‑keeping for producers.

New local formula for renewable energy taxes

Beginning January 1, 2026, the State Tax Commission uses a weighted formula to split wind, solar, and geothermal taxes. Each county gets a share based on its portion of the project’s original cost. Within a county, a unit’s “weighted original cost” equals original cost in that unit times last year’s levy rate. If a school district had no supplemental levy last year, the higher of the district or county levy rate is used. The Commission then applies a countywide weighted rate to get each unit’s tax amount. By the third Monday in May, the Commission must notify the state superintendent, the county auditor, and the county treasurer. By the first Monday in August, the county auditor must notify taxing units of their amounts and report solar tax paid in the 12 months before July 1.

Sponsors & Cosponsors

Sponsor

  • REVENUE AND TAXATION COMMITTEE

    Affiliation unavailable

Cosponsors

  • Ben G. Fuhriman

    Republican • House

  • Julie VanOrden

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 96 • No: 6

Senate vote • 3/17/2026

Senate Floor Vote

Yes: 34 • No: 0

House vote • 3/5/2026

House Floor Vote

Yes: 62 • No: 6

Actions Timeline

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

    3/24/2026

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

    3/20/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    3/19/2026Senate

  4. Signed by President; returned to House

    3/19/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/19/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/18/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/18/2026House

  8. Read third time in full – PASSED - 34-0-1

    3/17/2026Senate

  9. Read second time; filed for Third Reading

    3/13/2026Senate

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

    3/12/2026Senate

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

    3/6/2026Senate

  12. Received from the House passed; filed for first reading

    3/6/2026Senate

  13. Read Third Time in Full – PASSED - 62-6-2

    3/5/2026House

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

    3/4/2026House

  15. Read second time; Filed for Third Reading

    3/3/2026House

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

    3/2/2026House

  17. Reported Printed and Referred to Revenue & Taxation

    2/20/2026House

  18. Introduced, read first time, referred to JRA for Printing

    2/19/2026House

Bill Text

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