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@@-LEGISLATURE+REVISED+ST+A+TEMENTOF-THE-STATE-OF-IDAHO-Sixty-eighth-Legislature-Second-Regular-Session---2026-IN-THE-HOUSE-OF-REPRESENTATIVES-HOUSE-BILL-NO.-734-BY-REVENUE-AND-TAXATION-COMMITTEE-AN-ACT-1-RELATING-TO-TAXATION;-AMENDING-SECTION-63---3503B,-IDAHO-CODE,-TO-REVISE-2-PROVISIONS-REGARDING-THE-ALLOTMENT-AND-APPORTIONMENT-OF-TAX-DUE-FROM-3-PRODUCERS-OF-ELECTRICITY-BY-MEANS-OF-WIND-ENERGY,-SOLAR-ENERGY,-OR-4-GEOTHERMAL-ENERGY-BY-THE-STATE-TAX-COMMISSION-AND-TO-MAKE-TECHNICAL-5-CORRECTIONS;-DECLARING-AN-EMERGENCY-AND-PROVIDING-RETROACTIVE-APPLICA---6-TION.-7-Be-It-Enacted-by-the-Legislature-of-the-State-of-Idaho:-8-SECTION-1.-That-Section-63---3503B,+PURPOSE+RS33417C1+/+H0734+This+legislation+amendsIdaho-Code,-be,-and-the-same-is-hereby-9-amended-to-read-as-follows:-10-63---3503B.-FILING-OPERATORS'-STATEMENTS-----ALLOTMENT-AND-APPORTION---1-1-MENT-OF-TAX-DUE-FROM-PRODUCERS-OF-ELECTRICITY-BY-MEANS-OF-WIND-ENERGY,-SOLAR-12-ENERGY+Code+to+revise+provisions+related+to+the+distribution+of+wind+and+geothermal+ener+gy+tax+revenues+in+local+taxing+districts.+Current+law+ties+portions+of+the+distribution+formula+to+the+existence+of+supplemental+levies,+which+has+created+an+incentive+for+school+districts+to+consider+passing+supplemental+levies+on+property+tax+payers+in+order+to+receive+a+share+of+these+tax+revenues.+This+bill+updates+the+calculation+method+so+that,+if+a+school+district+does+not+impose+a+supplemental+levy,-OR-GEOTHERMAL-ENERGY-BY-STATE-TAX-COMMISSION.-(1)-Every-producer-of-13-electricity-by-means-of-wind-energy,-by-means-of-solar-energy-,-or-by-means-14-of-geothermal-energy-in-this-state-shall-file-with-the-state-tax-commission-15-of-the-state-of-Idaho-an-operator's-statement-in-the-manner-as-provided-for-16-in-section-63---404,-Idaho-Code,-and-shall-include-thereon-a-statement-of-the-17-prior-calendar-year's-gross-wind-energy-earnings,-gross-solar-energy-earn---18-ings-,-or-gross-geothermal-energy-earnings.-19-(2)-Upon-examining-and-verifying-said-statement,-the-state-tax-commis---20-sion-shall-compute-the-amount-of-the-wind-energy-tax,-solar-energy-tax-,-or-the-21-geothermal-energy-tax-based-on-the-gross-wind-energy-earnings,-gross-solar-22-energy-earnings-,-or-the-gross-geothermal-energy-earnings-and-shall-allot-to-23-each+thecounty-in-which-the-property-of-such-producer-is-situated,-and-otherwise-24-exempted-from-taxation-by-section-63---602JJ,-Idaho-Code,-either:-that-pro---25-portion-of-the-total-wind-energy-tax,-that-proportion-of-the-total-solar-en---26-ergy-tax-,-or-that-proportion-of-the-total-geothermal-energy-tax-of-such-pro---27-ducer-shown-to-be-due-as-the-same-proportion-that-the-total-original-cost-of-28-property-situated-in-such-county,-and-otherwise-exempted-from-taxation-by-29-section-63---602JJ,-Idaho-Code,-bears-to-the-total-original-cost-of-such-prop---30-erty-of-such-producer-for-the-wind-energy-project,-of-such-producer-for-the-31-solar-energy-project-,-or-of-such-producer-for-the-geothermal-energy-project.-32-(3)-The-state-tax-commission-shall-then,-for-each-county,-apportion-the-33-wind-energy-tax,-solar-energy-tax-,-or-geothermal-energy-tax-so-allotted-to-34-such-county-among-the-several-taxing-units-thereof-within-which-any-property-35-of-such-producer-is-situated,-and-otherwise-exempted-from-taxation-by-sec---36-tion-63---602JJ,-Idaho-Code,-by-apportioning-to-each-such-taxing-unit-that-pro---37-portion-of-the-wind-energy-tax,-solar-energy-tax-,-or-geothermal-energy-tax-so-38-allotted-to-such-county.-For-such-apportionment,-the-state-tax-commission-39-shall-calculate-:-40-(a)-Calculate-the-weighted-original-cost-which-shall-be-the-product-of-41-the-original-cost-of-such-property-within-such-taxing-unit-times-such-42--2-taxing-unit's-property-taxlevyrate-for-the-prior-year-and-;-provided-1-that-if-a-taxing-unit-that+will+be+used+solely+for+purposes+of+distributing+wind+and+geothermal+ener+gy+tax+revenue.+This+change+removes+the+incentive+to+adopt+supplemental+levies+for+distribution+purposes+and+ensures+the+distribution+formula+does+not+encourage+additional+property+tax+levies.+This+legislation+does+not+af+fect+solar+ener+gy+tax+provisions.+FISCAL+NOTE+This+legislation+results+in+no+fiscal+impact+to+the+state+General+Fund.+The+bill+clarifies+existing+statutory+provisions+and+does+not+create+new+state+expenditures.+Contact:+Representative+Ben+G.+Fuhriman+Senator+Julie+V+anOrden+(208)+332-1000+DISCLAIMER:+This+statement+of+purpose+and+fiscal+note+ar+e+a+mer+e+attachment+to+this+bill+and+pr+epar+ed+by+a+pr+oponent+of+the+bill.+Itis-a-school-district-did-not-impose-a-supple---2-mental-levy-pursuant-to-section-33---802,-Idaho-Code,-in-the-prior-year,-3-the-state-tax-commission-shall-calculate-the-weighted-original-cost-for-4-such-school-district-using-the-greater-of-such-school-district's-prop---5-erty-tax-levy-rate-for-the-prior-year-or-the-property-tax-levy-rate-of-the-6-county-in-which-such-property-is-situated-for-the-prior-year;-7-(b)-Calculate-the-weighted-apportionment-rate-which-shall-be-the-ratio-8-of-the-wind-energy-tax,-of-the-solar-energy-tax-,-or-of-the-geothermal-en---9-ergy-tax,+neither+intendedas-the-case-may-be,-allotted-to-such-county,-to-the-aggregate-10-weighted-original-cost-for-all-such-taxing-units-within-which-the-prop---1-1-erty-is-located-and-then-shall-calculate-;-and-12-(c)-Calculate-the-apportionment-of-the-wind-energy-tax,-solar-energy-13-tax-,-or-geothermal-energy-tax-for-each-such-taxing-unit-to-be-equal-to-14-the-product-of-the-weighted-original-cost-times-the-weighted-apportion---15-ment-rate.-16-(4)-The-state-tax-commission-shall,-on-or-before-the-third-Monday-in-17-May,-notify-the-state-superintendent-of-public-instruction,-the-county-au---18-ditor,-and-the-county-treasurer-of-such-allotment-and-apportionment-and-the-19-amounts-thereof.-20-(5)-On-or-before-the-first-Monday-in-August,-the-county-auditor-shall-21-notify-the-appropriate-taxing-units-of-the-amount-of-wind-energy-tax,-the-22-amount-of-solar-energy-tax-,-or-the-amount-of-the-geothermal-energy-tax-be---23-ing-apportioned-and-the-amount-of-the-solar-energy-tax-distributed-to-each-of-24-these-taxing-units-during-the-twelve-(12)-months-immediately-preceding-July-25-1-of-the-current-tax-year.-26-SECTION-2.-An-emergency-existing-therefor,-which-emergency-is-hereby-27-declared-to-exist,-this-act-shall-be-in-full-force-and-effect-on-and-after-its-28-passage-and-approval,-and-retroactively-to-January-1,-2026.-29+an+expr+ession+of+legislative+intent+nor+intended+for+any+use+outside+of+the+legislative+pr+ocess,+including+judicial+r+eview+(Joint+Rule+18).+Statement+of+Purpose+/+Fiscal+Note+Bill+SOP/FN+REVISED:+02/27/2026,+9:32+AM
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