All Roll Calls
Yes: 104 • No: 0
IdahoS 13452026 regular legislative sessionSenateWALLET
TAXATION – Amends existing law to provide for the transmission of certain tax-related documents through secure electronic communication.
Sponsored By: JUDICIARY AND RULES COMMITTEE
Signed by Governor
TAXATION
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 3 benefits, 0 costs, 2 mixed.
Better notice to nonresident taxpayers
Beginning July 1, 2026, if the state uses publication to notify a nonresident in a tax case, it must also send the notice to the last known address by certified or registered mail, or by secure electronic message if the person opted in. This raises the chance you actually receive the notice.
Electronic tax notices and decisions
Beginning July 1, 2026, the Tax Commission sends deficiency notices and final decisions by mail, courier with proof, or secure electronic messages. You get electronic delivery only if you opted in. A secure message is sent when it appears in your logged‑in account and is received when you open it.
Advance notice before promoter penalties
Beginning July 1, 2026, the Tax Commission must first notify an event operator or promoter of the seller‑permit rules and any violation before charging penalties. Notice can be by certified mail or by secure electronic message if the promoter opted in. This gives clear warning before fines apply.
Faster levy and collection notices
Beginning July 1, 2026, levy and distraint notices can be mailed to your last known address or sent by secure electronic message if you opted in. You can also choose to get collection communications by secure electronic messages. These options speed notices and may also speed enforcement timelines.
Property tax reporting and e-delivery
Beginning July 1, 2026, the Tax Commission can send certified assessment statements to county auditors by certified mail, courier with proof, or secure electronic messages, using the most cost‑efficient method. County auditors must also treat every incorporated city as a taxing district when reporting net taxable values to the state.
Sponsors & Cosponsors
Sponsor
JUDICIARY AND RULES COMMITTEE
Affiliation unavailable
Cosponsors
David M. Cannon
Republican • House
Doug Ricks
Republican • Senate
Roll Call Votes
Senate vote • 3/19/2026
Senate Floor Vote
Yes: 69 • No: 0
Senate vote • 3/9/2026
Senate Floor Vote
Yes: 35 • No: 0
Actions Timeline
Signed by Governor on 03/26/26 Session Law Chapter 153 Effective: 07/01/2026
3/26/2026Reported delivered to Governor at 3:45 p.m. on 03/23/26
3/24/2026Received from Senate; Signed by Speaker; Returned to Senate
3/23/2026HouseReported enrolled; signed by President; to House for signature of Speaker
3/20/2026SenateRead Third Time in Full – PASSED - 69-0-1
3/19/2026SenateRead second time; Filed for Third Reading
3/18/2026SenateReported out of Committee with Do Pass Recommendation, Filed for Second Reading
3/17/2026SenateRead third time in full – PASSED - 35-0-0
3/9/2026SenateRead second time; filed for Third Reading
3/6/2026SenateReported out of Committee with Do Pass Recommendation; Filed for second reading
3/5/2026SenateReported Printed; referred to Local Government & Taxation
2/27/2026SenateIntroduced; read first time; referred to JR for Printing
2/26/2026Senate
Bill Text
Bill Text
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