H0734

Amends existing law to revise provisions regarding the allocation of certain tax revenue.

Complete·3/24/26
Introduced Text

Idaho H0734 revises tax allocation for wind, solar, and geothermal energy producers.

Idaho H0734 amends Section 63-3503B of the Idaho Code to revise the process for calculating and allocating taxes due from producers of electricity using wind, solar, or geothermal energy. The bill mandates the State Tax Commission to compute the weighted original cost and apportionment rate for these energy producers. It also requires the Commission to notify county auditors and taxing units of the tax amounts by specific deadlines. The changes are effective retroactively to January 1, 2026.

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Sponsors

0
0
Democratic CaucusRepublican Caucus

Roll Call Votes

34 Yea

DRRRRRRDRRRRRRRRDDRRRRRRRRDRDRRRRR

0 Nay

1 Absent

R

Calendar

Mar 17

10:00 AM

Third Reading Calendar

Mar 16

10:00 AM

Third Reading Calendar

History

Mar 24

House

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

Mar 20

House

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

Mar 19

Senate

Received from the House enrolled/signed by Speaker