All Roll Calls
Yes: 32 • No: 1
IdahoH 07932026 regular legislative sessionHouseWALLET
BEER – Amends existing law to revise a provision regarding distribution of revenue.
Sponsored By: WAYS AND MEANS COMMITTEE
Signed by Governor
BEER
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 1 costs, 1 mixed.
Beer sellers: taxes, penalties, reporting
Beginning July 1, 2026, Idaho charges $4.65 per 31-gallon barrel for beer up to 5% alcohol and $13.95 for stronger beer. The tax applies to each barrel sold or imported for use in Idaho. Handling beer with unpaid tax is a misdemeanor. The beer and containers can be seized and sold at public auction to licensed brewers, wholesalers, or retailers. Sale money first pays the tax due and sale costs; any balance goes to the state general fund. The commission can require carriers and out-of-state brewers to report beer shipments into Idaho, including origin, destination, amounts, and shipper and receiver names.
Where Idaho beer tax money goes
Beginning July 1, 2026, Idaho creates the Alcohol Beverage Control Fund to support alcohol enforcement. License and transfer fees, and beer excise tax collections, go into this fund; all other director-collected money goes to the general fund. At the start of each fiscal year, any fund balance above 200% of that year’s appropriation moves to the general fund. Beer tax refunds are paid first through a state refund account that is continuously appropriated. After refunds, for beer up to 5% alcohol: 20% goes to the Substance Abuse Treatment Fund; 33% goes to the Permanent Building Fund for the Idaho State Police, with at least 60% of that share to the Idaho Law Enforcement Fund for Project Choice and up to 40% to the Alcohol Beverage Control Fund; the rest goes to the general fund. For beer over 5% alcohol: 12% goes to the Substance Abuse Treatment Fund; in fiscal year 2024 and after, 5% goes to the Hop Growers Commission Fund; the rest goes to the general fund. Earlier fiscal years had different splits.
Sponsors & Cosponsors
Sponsor
WAYS AND MEANS COMMITTEE
Affiliation unavailable
Cosponsors
Jim Guthrie
Republican • Senate
Roll Call Votes
House vote • 3/24/2026
House Floor Vote
Yes: 32 • No: 1
Actions Timeline
Reported Signed by Governor on March 27, 2026 Session Law Chapter 200 Effective: 07/01/2026
3/30/2026Returned Signed by the President; Ordered Transmitted to Governor
3/26/2026HouseReported Enrolled; Signed by Speaker; Transmitted to Senate
3/25/2026HouseRead third time in full – PASSED - 32-1-2
3/24/2026HouseRead second time; filed for Third Reading
3/18/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
3/17/2026HouseReceived from the House passed; filed for first reading
3/10/2026SenateRead second time; Filed for Third Reading
3/9/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
3/6/2026HouseReported Printed and Referred to State Affairs
3/2/2026HouseIntroduced, read first time, referred to JRA for Printing
2/27/2026House
Bill Text
Bill Text
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