Idaho 67th Legislature, 1st Regular Session (2023) Status: Enacted

H 22 — SALES AND USE TAX – Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances.

Last action — Reported Signed by Governor on March 22, 2023 Session Law Chapter 119 Effective: 03/22/2023

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 23, 2023. Enacted.

Signed by Governor Brad Little (Republican) on March 28, 2023.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

32 added · 24 removed

32 line(s) added, 24 removed.

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22 BY STATE AFFAIRS COMMITTEE AN ACT RELATING TO SALES AND USE TAX;
22, As Amended in the Senate BY STATE AFFAIRS COMMITTEE AN ACT RELATING TO SALES AND USE TAX;
AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3642, IDAHO CODE, TO PROVIDE FOR THE WITHHOLDING OF SALES AND USE TAX FROM CITY AND COUNTY GOVERNMENTS IN CERTAIN INSTANCES;
AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3642, IDAHO CODE, TO PROVIDE FOR THE WITHHOLDING OF SALES AND USE TAX FROM CITY AND COUNTY GOVERNMENTS IN CERTAIN INSTANCES AND TO PROVIDE THAT THE ATTORNEY GENERAL SHALL HAVE CERTAIN DUTIES;
(1) Any mayor, council, board of commissioners, or any other govern- ing body of a city or county governmental entity that issues an ordinance, resolution, executive order, proclamation, or similar official directive refusing to investigate or enforce any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pur- suant to section 63-3638, Idaho Code.
(1) Any mayor, council, board of commissioners, or any other govern- ing body of a city or county governmental entity that issues an ordinance, resolution, executive order, or proclamation refusing to investigate or en- force any felony provided for in Idaho Code shall not be eligible to receive sales and use tax revenue distributions pursuant to section 63-3638, Idaho Code.
Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, resolution, executive order, proclamation, or similar official directive has been repealed or rescinded.
Such funds shall be held back until the city or county governmental entity has certified to the state tax commission that such ordinance, reso- lution, executive order, or proclamation has been repealed or rescinded.
(2) If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the with- held moneys to the city or county governmental entity.
(2) Upon presentation to the attorney general of an authenticated and duly enacted ordinance, resolution, executive order, or proclamation of any mayor, council, board of commissioners, or other governing body of a city or county governmental entity refusing to investigate or enforce any felony provided for in Idaho Code, the attorney general shall notify the state tax commission and the governmental entity of the provisions of this section and provide the governmental entity an opportunity to repeal or rescind the or- dinance, resolution, executive order, or proclamation.
(3) If a repeal or rescission is certified within one hundred eighty (180) days of the holdback, the state tax commission shall restore the with- held moneys to the city or county governmental entity.
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Amendments

1 amendment

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Action History

  1. Reported Signed by Governor on March 22, 2023 Session Law Chapter 119 Effective: 03/22/2023

  2. Delivered to Governor at 4:20 p.m. on March 20, 2023

  3. Returned Signed by the President; Ordered Transmitted to Governor

  4. Signed by President; returned to House

  5. Received from the House enrolled/signed by Speaker

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

  7. Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 56-13-1AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mendive, Mickelsen, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Mathias(Woodings), McCann, Nash, Necochea, Nelsen, Roberts, RubelAbsent – MillerFloor Sponsor - SkaugTitle apvd - to enrol

  8. Read second time as amended in Senate; Filed for Third Reading

  9. Read first time as amended in Senate; Filed for Second Reading

  10. Reported Engrossed; Filed for First Reading of Engrossed Bills

  11. Bills as Amended Referred to JRA for Engrossing

  12. House Concurred in Senate Amendments

  13. Reported out of Committee and Recommend Concurrence

  14. Referred to Revenue & Taxation for concurrence recommendation

  15. Returned from the Senate Amended

  16. Read third time as amended in the Senate – PASSED - 28-7-0AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Cook, Den Hartog, Dunn(Carlson), Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Ricks, Schroeder, Toews, Trakel, VanOrden, Winder, ZuiderveldNAYS – Just, Rabe, Ruchti, Semmelroth, Taylor, Ward-Engelking, WintrowAbsent and excused – NoneFloor Sponsor - ToewsTitle apvd - to House

  17. Read second time as amended in the Senate, filed for Third Reading

  18. Read first time as amended in the Senate; Filed for Second Reading

  19. Amendments reported printed

  20. Reported out as amended; filed for first reading

  21. Amendments ordered printed

  22. Placed in the Committee of the Whole

  23. Reported out of committee; to 14th Order for amendment

  24. Introduced, read first time; referred to: Local Government & Taxation

  25. Received from the House passed; filed for first reading

  26. Read Third Time in Full – PASSED - 53-13-4AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Manwaring, Mendive, Mickelsen(Coletti), Miller, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Lanting, Mathias, Nash, Necochea, Nelsen, Roberts, RubelAbsent – Clow, Garner, McCann, RaymondFloor Sponsor - SkaugTitle apvd - to Senate

  27. Read second time; Filed for Third Reading

  28. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  29. Reported Printed and Referred to Revenue & Taxation

  30. Introduced, read first time, referred to JRA for Printing

Sponsors

  • STATE AFFAIRS COMMITTEE · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 104 not signed on

Sponsors (1)

  • STATE AFFAIRS COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

Show all 104 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors H 22?
H 22 is sponsored by STATE AFFAIRS COMMITTEE.
What is the current status of H 22?
This bill has been enacted into law. Introduced January 23, 2023. Enacted.
Where can I track H 22?
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