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Read. Follow. Verify.Idaho House Bill 793 revises beer excise tax revenue distribution and directs funds to the alcohol beverage control fund
Last action · March 30, 2026: Reported Signed by Governor on March 27, 2026 Session Law Chapter 200 Effective: 07/01/2026
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What This Bill Does
Idaho House Bill 793 amends state law to redirect certain collections into the and updates the distribution formulas for tax revenues derived from beer sales. The measure takes effect on July 1, 2026, under an emergency declaration.
Changes how state tax revenues from beer sales are allocated among the , the substance abuse treatment fund, the permanent building fund Idaho state police, the Idaho hop grower's commission fund, and the general fund starting July 1, 2026.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Idaho State Police
Expenditures from the alcohol beverage control fund are subject to legislative appropriation for the use of the Idaho state police alcohol beverage control bureau.
Beer wholesalers and retailers
Subject to tax rates, reporting rules, and potential seizure or forfeiture of unpaid-tax beer.
Key Facts
- All collections from the beer excise tax shall be paid over to the state treasurer for deposit in the alcohol beverage control fund.
- Moneys in the alcohol beverage control fund exceeding two00 percent of that fiscal year appropriation shall be transferred to the general fund at the beginning of each fiscal year.
- A tax of four dollars and sixty-five cents ($4.65) per barrel of thirty-one (31) gallons is levied on beer containing not more than five percent alcohol by volume sold for use within Idaho.
- A tax of thirteen dollars and ninety-five cents ($13.95) per barrel of thirty-one (31) gallons is levied on beer containing more than five percent alcohol by volume.
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- Selling or transporting unpaid-tax beer is a misdemeanor, and such beer and related containers are subject to seizure and forfeiture.
- For beer containing not more than five percent alcohol by volume, twenty percent of the remaining revenue goes to the substance abuse treatment fund, thirty-three percent to the permanent building fund Idaho state police, and the remainder to the general fund.
- For beer containing more than five percent alcohol by volume, twelve percent goes to the substance abuse treatment fund, five percent to the Idaho hop grower's commission fund in fiscal year 2024 and each fiscal year thereafter, and the remainder to the general fund.
- The act takes effect on July 1, 2026.
Frequently Asked Questions
Where do the beer excise tax collections go under this bill?
What happens to excess money in the alcohol beverage control fund?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
17 actions- Mar 30, 2026EnrolledReported Signed by Governor on March 27, 2026 Session Law Chapter 200 Effective: 07/01/2026
- Mar 26, 2026Delivered to Governor at 12:58 p.m. on March 26, 2026
- Mar 26, 2026Returned Signed by the President; Ordered Transmitted to Governor
- Mar 25, 2026Signed by President; returned to House
- Mar 25, 2026Received from the House enrolled/signed by Speaker
- Mar 25, 2026Reported Enrolled; Signed by Speaker; Transmitted to Senate
Show 11 earlier actions
- Mar 24, 2026FloorReturned from Senate Passed; to JRA for Enrolling
- Mar 24, 2026FloorRead third time in full – PASSED - 32-1-2 AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, Zuiderveld NAYS – Grow Absent and excused – Bjerke(Bjerke), Semmelroth Floor Sponsor - Guthrie Title apvd - to House
- Mar 18, 2026Read second time; filed for Third Reading
- Mar 17, 2026Reported out of Committee with Do Pass Recommendation; Filed for second reading
- Mar 10, 2026IntroducedIntroduced, read first time; referred to: State Affairs
- Mar 10, 2026FloorReceived from the House passed; filed for first reading
- Mar 9, 2026FloorRules Suspended: Ayes 65 Nays 0 Abs/Excd 5, read in full as required – PASSED - 65-0-5 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Hall(Stone), Handy, Harris, Haws, Holtzclaw, Hostetler, Leavitt, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. Speaker NAYS – None Absent – Green, Hawkins, Healey, Hill, Manwaring Floor Sponsor - Palmer Title apvd - to Senate
- Mar 9, 2026Read second time; Filed for Third Reading
- Mar 6, 2026Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
- Mar 2, 2026CommitteeReported Printed and Referred to State Affairs
- Feb 27, 2026IntroducedIntroduced, read first time, referred to JRA for Printing
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Connected Entities
Sources
legislature.idaho.gov
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz10Current news / social attention level
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