Taxation, late charges, fees
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Taxation, late charges, fees” Read the full text
2026 session
What it does
TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced, read first time, referred to JRA for Printing · Feb 5, 2026
Reported Printed and Referred to Revenue & Taxation · Feb 6, 2026
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading · Feb 13, 2026
Read second time; Filed for Third Reading · Feb 16, 2026
Read Third Time in Full – PASSED - 69-0-1AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman(Zaken), Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – McCannFloor Sponsor - CheatumTitle apvd - to Senate · Feb 17, 2026
Received from the House passed; filed for first reading · Feb 18, 2026
Reported out of Committee with Do Pass Recommendation; Filed for second reading · Feb 23, 2026
Read second time; filed for Third Reading · Feb 24, 2026
Read third time in full – PASSED - 31-0-4AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Foreman, Grow, Guthrie, Harris, Hart, Keyser, Keyser(Galloway), Kohl, Lakey, Lenney, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Zito, ZuiderveldNAYS – NoneAbsent and excused – Den Hartog, Lent, Rabe, WoodwardFloor Sponsor - BerntTitle apvd - to House · Mar 6, 2026
Returned from Senate Passed; to JRA for Enrolling · Mar 9, 2026
Received from the House enrolled/signed by Speaker · Mar 10, 2026
Delivered to Governor at 3:53 p.m. on March 10, 2026 · Mar 11, 2026
Reported Signed by Governor on March 12, 2026 Session Law Chapter 20 Effective: 07/01/2026 · Mar 13, 2026
The numbers
1
sponsor on the bill
Sponsors
REVENUE AND TAXATION COMMITTEE
Recorded votes
Recorded voteSenate · 2026-03-06 · PASSED - 31-0-4 · AYES 31, NAYS 0, Absent and excused 4
Recorded voteHouse · 2026-02-17 · PASSED - 69-0-1 · AYES 69, NAYS 0, Absent 1
Roll-call results shown verbatim from the Idaho legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Reported Signed by Governor on March 12, 2026 Session Law Chapter 20 Effective: 07/01/2026 (Mar 13, 2026).