Amends, repeals, and adds to existing law to exempt the sale of certain food items from sales tax, to repeal the grocery tax credit, and to increase sales tax distribution to local governments.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 633 BY LEAVITT AN ACT1 RELATING TO SALES AND USE TAX; AMENDING CHAPTER 36, TITLE 63, IDAHO CODE, BY2 THE ADDITION OF A NEW SECTION 63-3622H, IDAHO CODE, TO PROVIDE A SALES3 AND USE TAX EXEMPTION FOR FOOD SOLD FOR HUMAN CONSUMPTION AND TO DEFINE4 A TERM; AMENDING SECTION 63-3638, IDAHO CODE, TO REVISE PROVISIONS RE-5 GARDING THE SALES TAX REVENUE-SHARING DISTRIBUTION; REPEALING SECTION6 63-3024A, IDAHO CODE, RELATING TO FOOD TAX CREDITS AND REFUNDS; REPEAL-7 ING SECTION 63-3077G, IDAHO CODE, RELATING TO AGREEMENTS FOR EXCHANGE8 OF INFORMATION WITH THE IDAHO DEPARTMENT OF CORRECTION; REPEALING9 SECTION 63-3077H, IDAHO CODE, RELATING TO AGREEMENTS FOR EXCHANGE OF10 INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE; AMENDING11 SECTION 32-706, IDAHO CODE, TO REMOVE A CODE REFERENCE; AND DECLARING AN12 EMERGENCY AND PROVIDING EFFECTIVE DATES.13

Be It Enacted by the Legislature of the State of Idaho:14

SECTION 1. That Chapter 36, Title 63, Idaho Code, be, and the same is15 hereby amended by the addition thereto of a NEW SECTION, to be known and des-16 ignated as Section 63-3622H, Idaho Code, and to read as follows:17 63-3622H. FOOD FOR HUMAN CONSUMPTION. There is hereby exempted from18 the sales and use taxes imposed by this chapter the sale of food sold for hu-19 man consumption. As used in this section, "food" shall have the same def-20 inition as provided in 7 U.S.C. 2012 as that section existed on January 1,21 2026. The types and kinds of food products eligible for exemption under this22 section shall be the same types and kinds of food products that are eligi-23 ble for purchase with benefits provided under the federal supplemental nu-24 trition assistance program and do not include restaurant sales of food, food25 sold in a heated state or heated by a seller, two (2) or more food ingredients26 mixed or combined by a seller for a single sale, or food sold with an eating27 utensil provided by the seller such as a plate, knife, fork, spoon, glass,28 cup, napkin, or straw.29

SECTION 2. That Section 63-3638, Idaho Code, be, and the same is hereby30 amended to read as follows:31 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this32 chapter, except as may otherwise be required in sections 63-3203, 63-3620F,33 and 63-3709, Idaho Code, shall be distributed by the state tax commission as34 follows:35 (1) An amount of money shall be distributed to the state refund account36 sufficient to pay current refund claims. All refunds authorized under this37 chapter by the state tax commission shall be paid through the state refund38 account, and those moneys are continuously appropriated.39

2 (2) Five million dollars ($5,000,000) per year is continuously appro-1 priated and shall be distributed to the permanent building fund, provided by2 section 57-1108, Idaho Code.3 (3) Four million eight hundred thousand dollars ($4,800,000) per year4 is continuously appropriated and shall be distributed to the water pollution5 control fund established by section 39-3628, Idaho Code.6 (4) An amount equal to the sum required to be certified by the chair-7 man of the Idaho housing and finance association to the state tax commis-8 sion pursuant to section 67-6211, Idaho Code, in each year is continuously9 appropriated and shall be paid to any capital reserve fund established by10 the Idaho housing and finance association pursuant to section 67-6211, Idaho11 Code. Such amounts, if any, as may be appropriated hereunder to the capital12 reserve fund of the Idaho housing and finance association shall be repaid for13 distribution under the provisions of this section, subject to the provisions14 of section 67-6215, Idaho Code, by the Idaho housing and finance associa-15 tion, as soon as possible, from any moneys available therefor and in excess16 of the amounts the association determines will keep it self-supporting.17 (5) An amount equal to the sum required by the provisions of sections18 63-709 and 63-717, Idaho Code, after allowance for the amount appropriated19 by section 63-718(3), Idaho Code, is continuously appropriated and shall be20 paid as provided by sections 63-709 and 63-717, Idaho Code.21 (6) An amount required by the provisions of chapter 53, title 33, Idaho22 Code.23 (7) An amount required by the provisions of chapter 87, title 67, Idaho24 Code.25 (8) For fiscal year 2011 and each fiscal year thereafter, four million26 one hundred thousand dollars ($4,100,000), of which two million two hundred27 thousand dollars ($2,200,000) shall be distributed to each of the forty-four28 (44) counties in equal amounts and one million nine hundred thousand dol-29 lars ($1,900,000) shall be distributed to the forty-four (44) counties in30 the proportion that the population of the county bears to the population of31 the state. For fiscal year 2012 and for each fiscal year thereafter, the32 amount distributed pursuant to this subsection shall be adjusted annually33 by the state tax commission in accordance with the consumer price index for34 all urban consumers (CPI-U) as published by the U.S. department of labor,35 bureau of labor statistics, but in no fiscal year shall the total amount36 allocated for counties under this subsection be less than four million one37 hundred thousand dollars ($4,100,000). Any increase resulting from the ad-38 justment required in this section shall be distributed to each county in the39 proportion that the population of the county bears to the population of the40 state. Each county shall establish a special election fund to which shall41 be deposited all revenues received from the distribution pursuant to this42 subsection. All such revenues shall be used exclusively to defray the costs43 associated with conducting elections as required of county clerks by the44 provisions of section 34-1401, Idaho Code.45 (9) One dollar ($1.00) on each application for certificate of title46 or initial application for registration of a motor vehicle, snowmobile,47 all-terrain vehicle or other vehicle processed by the county assessor or the48 Idaho transportation department, excepting those applications in which any49 sales or use taxes due have been previously collected by a retailer, shall be50

3 a fee for the services of the assessor of the county or the Idaho transporta-1 tion department in collecting such taxes and shall be paid into the current2 expense fund of the county or state highway account established in section3 40-702, Idaho Code.4 (10) Eleven and five-tenths percent (11.5%) Thirteen and two-tenths5 percent (13.2%) of revenues collected under this chapter, following any dis-6 tributions required by sections 63-3203, 63-3620F, and 63-3709, Idaho Code,7 and by subsection (1) of this section, is continuously appropriated and8 shall be distributed to the revenue-sharing account, which is hereby created9 in the state treasury, and the moneys in the revenue-sharing account will be10 paid in installments each calendar quarter by the state tax commission as11 follows:12 (a) Forty-five and two-tenths percent (45.2%) shall be paid to the var-13 ious cities as follows:14 (i) The revenue-sharing amount calculated by the state tax com-15 mission for the various cities for each quarter of fiscal year 202016 shall be the base amount for current quarterly revenue distribu-17 tion amounts. The state tax commission shall calculate the per18 capita distribution for each city resulting from the previous fis-19 cal year's distributions.20 (ii) If there is no change in the amount of the revenue-sharing21 account from the same quarter of the previous fiscal year, then the22 various cities shall receive the same amount received for the same23 quarter of the previous fiscal year.24 (iii) If the balance of the revenue-sharing account for the cur-25 rent quarter is greater than the balance of the revenue-sharing26 account for the same quarter of the previous fiscal year, then:27 1. If the distributions made to the cities during the same28 quarter of the previous fiscal year were below the base29 amount established in fiscal year 2020, then the various30 cities shall first receive a proportional increase up to the31 base amount for each city and up to a one-percent (1%) in-32 crease over such base amount. Any remaining moneys shall be33 distributed to cities with a below-average per capita dis-34 tribution in the proportion that the population of that city35 bears to the population of all cities with below-average per36 capita distributions within the state.37 2. If the distributions made to the cities during the same38 quarter of the previous fiscal year were at or above the39 base amount established in fiscal year 2020, then the cities40 shall receive the same distribution they received during the41 same quarter of the previous fiscal year plus a proportional42 increase up to one percent (1%). Any remaining moneys shall43 be distributed to the cities with a below-average per capita44 distribution in the proportion that the population of that45 city bears to the population of all cities with a below-aver-46 age per capita distribution within the state.47 (iv) If the balance of the revenue-sharing account for the cur-48 rent quarter is less than the balance of the revenue-sharing ac-49 count for the same quarter of the previous fiscal year, then the50

4 cities shall first receive a proportional reduction down to the1 base amount established in fiscal year 2020. If further reduc-2 tions are necessary, the cities shall receive reductions based on3 the proportion that each city's population bears to the population4 of all cities within the state.5 (b) Forty-seven and one-tenth percent (47.1%) shall be paid to the var-6 ious counties as follows:7 (i) Fifty-nine and eight-tenths percent (59.8%) of the amount to8 be distributed under this paragraph (b) of this subsection shall9 be distributed as follows:10 1. One million three hundred twenty thousand dollars11 ($1,320,000) annually shall be distributed one forty-fourth12 (1/44) to each of the various counties; and13 2. The balance of such amount shall be paid to the various14 counties, and each county shall be entitled to an amount in15 the proportion that the population of that county bears to16 the population of the state; and17 (ii) Forty and two-tenths percent (40.2%) of the amount to be dis-18 tributed under this paragraph (b) of this subsection shall be dis-19 tributed as follows:20 1. Each county that received a payment under the provisions21 of section 63-3638(e), Idaho Code, as that subsection ex-22 isted immediately prior to July 1, 2000, during the fourth23 quarter of calendar year 1999, shall be entitled to a like24 amount during succeeding calendar quarters.25 2. If the dollar amount of money available under this sub-26 section (10)(b)(ii) in any quarter does not equal the amount27 paid in the fourth quarter of calendar year 1999, each28 county's payment shall be reduced proportionately.29 3. If the dollar amount of money available under this sub-30 section (10)(b)(ii) in any quarter exceeds the amount paid31 in the fourth quarter of calendar year 1999, each county32 shall be entitled to a proportionately increased payment,33 but such increase shall not exceed one hundred five percent34 (105%) of the total payment made in the fourth quarter of35 calendar year 1999.36 4. If the dollar amount of money available under this sub-37 section (10)(b)(ii) in any quarter exceeds one hundred five38 percent (105%) of the total payment made in the fourth quar-39 ter of calendar year 1999, any amount over and above such40 one hundred five percent (105%) shall be paid to the various41 counties in the proportion that the population of the county42 bears to the population of the state; and43 (c) Seven and seven-tenths percent (7.7%) of the amount appropriated in44 this subsection shall be paid to the several counties for distribution45 to special purpose taxing districts as follows:46 (i) Each such district that received a payment under the provi-47 sions of section 63-3638(e), Idaho Code, as such subsection ex-48 isted immediately prior to July 1, 2000, during the fourth quarter49

5 of calendar year 1999, shall be entitled to a like amount during1 succeeding calendar quarters.2 (ii) If the dollar amount of money available under this subsec-3 tion (10)(c) in any quarter does not equal the amount paid in the4 fourth quarter of calendar year 1999, each special purpose taxing5 district's payment shall be reduced proportionately.6 (iii) If the dollar amount of money available under this subsec-7 tion (10)(c) in any quarter exceeds the amount distributed under8 paragraph (c)(i) of this subsection, each special purpose taxing9 district shall be entitled to a share of the excess based on the10 proportion each such district's current property tax budget bears11 to the sum of the current property tax budgets of all such dis-12 tricts in the state. Each year, starting with the distribution13 for the quarter ending December 31, the state tax commission shall14 calculate this distribution based on the district's current prop-15 erty tax budgets, including any unrecovered forgone amounts as de-16 termined under section 63-802(1)(e), Idaho Code. When a special17 purpose taxing district is situated in more than one (1) county,18 the state tax commission shall determine the portion attributable19 to the special purpose taxing district from each county in which it20 is situated.21 (iv) If special purpose taxing districts are consolidated, the22 resulting district is entitled to a base amount equal to the sum of23 the base amounts received in the last calendar quarter by each dis-24 trict prior to the consolidation.25 (v) If a special purpose taxing district is dissolved or disin-26 corporated, the state tax commission shall continuously distrib-27 ute to the board of county commissioners an amount equal to the28 last quarter's distribution prior to dissolution or disincorpora-29 tion. The board of county commissioners shall determine any re-30 distribution of moneys so received.31 (vi) Taxing districts formed after January 1, 2001, are not en-32 titled to a payment under the provisions of this paragraph (c) of33 this subsection.34 (vii) For purposes of this paragraph (c) of this subsection, a spe-35 cial purpose taxing district is any taxing district that is not a36 city, a county, or a school district.37 (viii) Special purpose taxing districts shall use funds received38 under the provisions of this subsection only for the purposes for39 which the special purpose taxing districts were formed.40 (11) Amounts calculated in accordance with section 2, chapter 356, laws41 of 2001, for annual distribution to counties and other taxing districts be-42 ginning in October 2001 for replacement of property tax on farm machinery and43 equipment exempted pursuant to section 63-602EE, Idaho Code. For nonschool44 districts, the state tax commission shall distribute one-fourth (1/4) of45 this amount certified quarterly to each county. For school districts, the46 state tax commission shall distribute one-fourth (1/4) of the amount cer-47 tified quarterly to each school district. For nonschool districts, the48 county auditor shall distribute such amounts to each district within thirty49 (30) calendar days from receipt of moneys from the state tax commission.50

6 Moneys received by each taxing district for replacement shall be utilized1 in the same manner and in the same proportions as revenues from property2 taxation. The moneys remitted to the county treasurer for replacement of3 property exempt from taxation pursuant to section 63-602EE, Idaho Code, may4 be considered by the counties and other taxing districts and budgeted at the5 same time, in the same manner, and in the same year as revenues from taxation6 on personal property, which these moneys replace. If taxing districts are7 consolidated, the resulting district is entitled to an amount equal to the8 sum of the amounts received in the last calendar quarter by each district9 pursuant to this subsection prior to the consolidation. If a taxing district10 is dissolved or disincorporated, the state tax commission shall continu-11 ously distribute to the board of county commissioners an amount equal to the12 last quarter's distribution prior to dissolution or disincorporation. The13 board of county commissioners shall determine any redistribution of moneys14 so received. If a taxing district annexes territory, the distribution of15 moneys received pursuant to this subsection shall be unaffected. Taxing16 districts formed after January 1, 2001, are not entitled to a payment under17 the provisions of this subsection. School districts shall receive an amount18 determined by multiplying the sum of the year 2000 school district levy mi-19 nus .004 times the market value on December 31, 2000, in the district of the20 property exempt from taxation pursuant to section 63-602EE, Idaho Code, pro-21 vided that the result of these calculations shall not be less than zero (0).22 The result of these school district calculations shall be further increased23 by six percent (6%). For purposes of the limitation provided by section24 63-802, Idaho Code, moneys received pursuant to this section as property tax25 replacement for property exempt from taxation pursuant to section 63-602EE,26 Idaho Code, shall be treated as property tax revenues.27 (12) Amounts necessary to pay refunds as provided in section 63-3641,28 Idaho Code, to a developer of a retail complex shall be remitted to the demon-29 stration pilot project fund created in section 63-3641, Idaho Code.30 (13) Amounts calculated in accordance with section 63-602KK(4), Idaho31 Code, for annual distribution to counties and other taxing districts for32 replacement of property tax on personal property tax exemptions pursuant33 to section 63-602KK(2), Idaho Code, which amounts are continuously ap-34 propriated unless the legislature enacts a different appropriation for a35 particular fiscal year. For purposes of the limitation provided by section36 63-802, Idaho Code, moneys received pursuant to this section as property tax37 replacement for property exempt from taxation pursuant to section 63-602KK,38 Idaho Code, shall be treated as property tax revenues. If taxing districts39 are consolidated, the resulting district is entitled to an amount equal to40 the sum of the amounts that were received in the last calendar year by each41 district pursuant to this subsection prior to the consolidation. If a taxing42 district or revenue allocation area annexes territory, the distribution of43 moneys received pursuant to this subsection shall be unaffected. Taxing44 districts and revenue allocation areas formed after January 1, 2022, are not45 entitled to a payment under the provisions of this subsection.46 (14) For fiscal year 2023 only, a sum of thirty-four million dollars47 ($34,000,000) shall be distributed each year by the state tax commission to48 the forty-four (44) counties in the proportion that the expenditures of each49 county for indigent defense services during county fiscal year 2021, exclud-50

7 ing any state funding or grants, bear to the expenditures of all counties1 in the state for indigent defense services during county fiscal year 2021,2 excluding any state funding or grants. No later than July 1, 2022, the state3 public defense commission shall certify to the state tax commission each4 county's proportionate share of all counties' indigent defense expenses in5 county fiscal year 2021, excluding any state funding or grants.6 (15) For fiscal year 2024 and each fiscal year thereafter, two and7 twenty-five hundredths percent (2.25%) of revenues collected under this8 chapter, following any distributions required by sections 63-3203,9 63-3620F, and 63-3709, Idaho Code, and by subsections (1), (10), and (16)10 of this section, is continuously appropriated and shall be distributed an-11 nually to the homeowner property tax relief account established in section12 63-724, Idaho Code.13 (16)(a) Prior to July 1, 2025, four and five-tenths percent (4.5%) of14 revenues collected under this chapter, following any distributions re-15 quired by sections 63-3620F and 63-3709, Idaho Code, and by subsections16 (1) and (10) of this section, but no less than eighty million dol-17 lars ($80,000,000) and no more than one hundred forty million dollars18 ($140,000,000), shall be distributed as follows:19 (i) Eighty million dollars ($80,000,000) is continuously appro-20 priated and shall be distributed to the transportation expansion21 and congestion mitigation fund established in section 40-720,22 Idaho Code; and23 (ii) The remaining moneys in excess of eighty million dollars24 ($80,000,000) provided for in this subsection is continuously ap-25 propriated and shall be apportioned to local units of government26 for local highway projects in the same percentages provided for in27 section 40-709(1) through (3), Idaho Code. Local units of govern-28 ment may pool funds allocated to them pursuant to this paragraph29 for local highway projects.30 (b) From July 1, 2025, through June 30, 2026, one hundred forty-five31 million dollars ($145,000,000) of revenues collected under this chap-32 ter, following any distributions required by sections 63-3620F and33 63-3709, Idaho Code, and by subsections (1) and (10) of this section34 shall be distributed as follows:35 (i) One hundred million dollars ($100,000,000) is continuously36 appropriated and shall be distributed first to the transportation37 expansion and congestion mitigation fund established in section38 40-720, Idaho Code; and39 (ii) The remaining forty-five million dollars ($45,000,000) pro-40 vided for in this paragraph is continuously appropriated and shall41 be apportioned to local units of government for local highway42 projects in the same percentages provided for in section 40-709(1)43 through (3), Idaho Code. Local units of government may pool funds44 allocated to them pursuant to this subparagraph for local highway45 projects.46 (c) From July 1, 2026, through June 30, 2027, one hundred sixty-five47 million dollars ($165,000,000) of revenues collected under this chap-48 ter, following any distributions required by sections 63-3620F and49

8 63-3709, Idaho Code, and by subsections (1) and (10) of this section1 shall be distributed as follows:2 (i) One hundred twenty million dollars ($120,000,000) is contin-3 uously appropriated and shall be distributed first to the trans-4 portation expansion and congestion mitigation fund established in5 section 40-720, Idaho Code; and6 (ii) The remaining forty-five million dollars ($45,000,000) pro-7 vided for in this paragraph is continuously appropriated and shall8 be apportioned to local units of government for local highway9 projects in the same percentages provided for in section 40-709(1)10 through (3), Idaho Code. Local units of government may pool funds11 allocated to them pursuant to this subparagraph for local highway12 projects.13 (d) Commencing July 1, 2027, and for each fiscal year thereafter, one14 hundred eighty-five million dollars ($185,000,000) of revenues col-15 lected under this chapter, following any distributions required by16 sections 63-3620F and 63-3709, Idaho Code, and by subsections (1) and17 (10) of this section shall be distributed as follows:18 (i) One hundred forty million dollars ($140,000,000) is contin-19 uously appropriated and shall be distributed first to the trans-20 portation expansion and congestion mitigation fund established in21 section 40-720, Idaho Code; and22 (ii) The remaining forty-five million dollars ($45,000,000) pro-23 vided for in this paragraph is continuously appropriated and shall24 be apportioned to local units of government for local highway25 projects in the same percentages provided for in section 40-709(1)26 through (3), Idaho Code. Local units of government may pool funds27 allocated to them pursuant to this subparagraph for local highway28 projects.29 (17) Beginning in fiscal year 2024 and each fiscal year thereafter,30 three hundred thirty million dollars ($330,000,000) shall be distributed31 annually to the general fund specifically for the public schools educa-32 tional support program, and eighty million dollars ($80,000,000) shall be33 distributed annually to the in-demand careers fund established in section34 72-1206, Idaho Code. The state tax commission shall make such transfers in35 quarterly installments.36 (18) For fiscal year 2024 and each fiscal year thereafter, three37 and twenty-five hundredths percent (3.25%) of revenues collected under38 this chapter, following any distributions required by sections 63-3203,39 63-3620F, and 63-3709, Idaho Code, and by subsections (1), (10), and (16) of40 this section, is continuously appropriated and shall be distributed annu-41 ally to the school district facilities fund established pursuant to section42 33-911, Idaho Code.43 (19) One hundred twenty-five million dollars ($125,000,000) collected44 under this chapter, following any distributions required by sections45 63-3620F and 63-3709, Idaho Code, and by subsections (1), (10), (15), (16),46 and (18) of this section is continuously appropriated and shall be dis-47 tributed to the school modernization facilities fund established in section48 33-912, Idaho Code. The state tax commission shall make such transfers in49 quarterly installments.50

9 (20) Any moneys remaining over and above those necessary to meet and1 reserve for payments under other subsections of this section shall be dis-2 tributed to the general fund.3

SECTION 3. That Section 63-3024A, Idaho Code, be, and the same is hereby4 repealed.5

SECTION 4. That Section 63-3077G, Idaho Code, be, and the same is hereby6 repealed.7

SECTION 5. That Section 63-3077H, Idaho Code, be, and the same is hereby8 repealed.9

SECTION 6. That Section 32-706, Idaho Code, be, and the same is hereby10 amended to read as follows:11 32-706. CHILD SUPPORT. (1) In a proceeding for divorce or child sup-12 port, the court may order either or both parents owing a duty of support to a13 child to pay an amount reasonable or necessary for his or her support and edu-14 cation until the child is eighteen (18) years of age, without regard to mari-15 tal misconduct, after considering all relevant factors which may include:16 (a) The financial resources of the child;17 (b) The financial resources, needs, and obligations of both the custo-18 dial and noncustodial parents which ordinarily shall not include a par-19 ent's community property interest in the financial resources or obli-20 gations of a spouse who is not a parent of the child, unless compelling21 reasons exist;22 (c) The standard of living the child enjoyed during the marriage;23 (d) The physical and emotional condition and needs of the child and his24 or her educational needs;25 (e) The availability of medical coverage for the child at reasonable26 cost as defined in section 32-1214B, Idaho Code; and27 (f) The actual tax benefit recognized by the party claiming the federal28 child dependency exemption.29 (2) If the child continues his high school education subsequent to30 reaching the age of eighteen (18) years, the court may, in its discretion,31 and after considering all relevant factors which include those set forth in32 subsection (1) of this section, order the continuation of support payments33 until the child discontinues his high school education or reaches the age of34 nineteen (19) years, whichever is sooner.35 (3) All child support orders shall notify the obligor that the order36 will be enforced by income withholding pursuant to chapter 12, title 32,37 Idaho Code. Failure to include this provision does not affect the validity38 of the support order. The court shall require that the social security num-39 bers of both the obligor and obligee be included in the order or decree.40 (4) In a proceeding for the support of a child or a minor parent, the41 court may order the parent(s) of each minor parent to pay an amount reason-42 able or necessary for the support and education of the child born to the minor43 parent(s) until the minor parent is eighteen (18) years of age, after consid-44 ering all relevant factors which may include:45 (a) The financial resources of the child;46

10 (b) The financial resources of the minor parent;1 (c) The financial resources, needs and obligations of the parent of the2 minor parent;3 (d) The physical and emotional condition and needs of the child and his4 or her educational needs; and5 (e) The availability of medical coverage for the child at reasonable6 cost as defined in section 32-1214B, Idaho Code.7 (5) The legislature hereby authorizes and encourages the supreme court8 of the state of Idaho to adopt and to periodically review for modification9 guidelines that utilize and implement the factors set forth in subsections10 (1) through (4) of this section to create a uniform procedure for reaching11 fair and adequate child support awards. There shall be a rebuttable pre-12 sumption that the amount of the award which would result from the applica-13 tion of the guidelines is the amount of child support to be awarded, unless14 evidence is presented in a particular case that indicates that an applica-15 tion of the guidelines would be unjust or inappropriate. If the court de-16 termines that circumstances exist to permit a departure from the guidelines,17 the judge making the determination shall make a written or specific finding18 on the record that the application of the guidelines would be unjust or in-19 appropriate in the particular case before the court. When adopting guide-20 lines, the supreme court shall provide that in a proceeding to modify an ex-21 isting award, children of the party requesting the modification who are born22 or adopted after the entry of the existing order shall not be considered.23 (6) If the court awards one (1) parent the right to claim tax benefits24 associated with his child or children, the court order need not list every25 applicable tax benefit. The parent who was awarded the tax benefits for26 the child or children shall attach a copy of the court order to his income27 tax return. The state tax commission shall recognize the award of tax ben-28 efits with respect to the child or children as applying to the child tax29 credit under section 63-3029L, Idaho Code, the food tax credit under section30 63-3024A, Idaho Code, and any and all other state and federal tax deductions,31 exemptions, and credits for which the parent qualifies, unless the court32 order specifies otherwise.33

SECTION 7. An emergency existing therefor, which emergency is hereby34 declared to exist, Section 1 of this act shall be in full force and effect on35 and after June 1, 2026, and Sections 2 through 6 of this act shall be in full36 force and effect on and after July 1, 2026.37