This bill amends Sections 23-940 and 23-1008 of the Idaho Code to enhance the management and distribution of funds related to the beer excise tax. It establishes that collections from the beer excise tax will be included in the Alcohol Beverage Control Fund, which is used for the Idaho State Police Alcohol Beverage Control Bureau. Additionally, it revises the distribution of revenue generated from the beer excise tax, removing obsolete language and reallocating funds to various state programs, including the Idaho State Police and substance abuse treatment.

Key changes include the removal of the permanent building fund from the distribution of revenue and the introduction of specific allocations for the Idaho law enforcement fund and the alcohol beverage control fund. The bill also modifies the distribution percentages for revenues derived from beer with varying alcohol content, ensuring that a portion of the funds is dedicated to the Idaho hop grower's commission fund. The act declares an emergency, making it effective on July 1, 2026.

Statutes affected:
Bill Text: 23-940, 23-1008