House Bill 99 Summary

• Amends Idaho Code Section 63-3638 to revise the calculation method for distributing excess sales tax revenues to special purpose taxing districts (non-city, non-county, non-school taxing districts).

• Changes the distribution calculation from simply including "current property tax budgets" to specifically including "unrecovered forgone amounts" as determined under Section 63-802(1)(e), Idaho Code.

• Requires the state tax commission to calculate special purpose taxing district distributions annually starting with the quarter ending December 31, based on current property tax budgets including any unrecovered forgone amounts.

• Applies the changes retroactively to January 1, 2023, and declares an emergency for immediate implementation.