This bill amends Section 63-3503B of the Idaho Code to update the procedures for the allotment and apportionment of taxes due from producers of electricity generated through wind, solar, or geothermal energy. The new provisions require every producer to file an operator's statement with the state tax commission, detailing their gross earnings from these energy sources for the prior calendar year. The state tax commission is tasked with computing the respective taxes based on these earnings and allotting the appropriate amounts to counties where the producers' properties are located.

Additionally, the bill introduces specific calculations for apportioning these taxes among various taxing units within each county. It includes provisions for calculating weighted original costs and apportionment rates, ensuring that school districts without a supplemental levy in the prior year are treated fairly in the calculations. The bill also establishes deadlines for notifications regarding tax allotments and distributions to ensure timely communication among relevant parties. An emergency clause is included, making the act effective immediately upon passage and retroactively applicable from January 1, 2026.

Statutes affected:
Bill Text: 63-3503B, 63-602JJ