---
type: "Bill"
title: "TAXATION – Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies."
description: "TAXATION – Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 329"
citation: "Idaho H 329 (2025)"
classification: ["bill"]
subjects: ["COMMISSIONS", "ELECTRICITY AND ELECTRICIANS", "ENERGY", "FUELS", "LAND USE", "REAL PROPERTY", "TAX AND TAXATION", "UTILITIES"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2025-02-25"
last_action: "2025-03-27"
source: "openstates"
source_identifier: "ocd-bill/5ce4ccb1-d077-4c96-9155-d32b6fbbadeb"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0329/"
source_hash: "92575234b3cab61784ca6444042d1eb381448d5aa5837914494381efa7852066"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 329 (2025) — TAXATION – Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0329.pdf)

## Votes

- Read Third Time in Full – — **61–7** (pass) · lower
- Read third time in full – — **31–3** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-02-25** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-02-26** Reported Printed and Referred to Revenue & Taxation
- **2025-03-03** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-03-04** Read second time; Filed for Third Reading `reading-2`
- **2025-03-05** U.C. to hold place on third reading calendar one legislative day
- **2025-03-06** Read Third Time in Full – PASSED - 61-7-2AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Bruce, Burgoyne, Cannon, Cheatum, Church(Caldwell), Clow, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Handy, Harris, Healey, Hill, Holtzclaw, Horman, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott(Scott), Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Vander Woude, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – Boyle, Cayler, Hawkins, Hostetler, Leavitt, Marmon, ThompsonAbsent – Egbert, PalmerFloor Sponsor - EhlersTitle apvd - to Senate `passage, reading-3`
- **2025-03-07** Received from the House passed; filed for first reading
- **2025-03-07** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-03-13** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-03-14** Read second time; filed for Third Reading `reading-2`
- **2025-03-18** Read third time in full – PASSED - 31-3-1AYES – Adams, Anthon, Bearg(Rabe), Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Taylor, Toews, VanOrden, Wintrow, Woodward, Zito, ZuiderveldNAYS – Hart, Lenney, ShippyAbsent and excused – Ward-EngelkingFloor Sponsor - RicksTitle apvd - to House `passage`
- **2025-03-19** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-03-20** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-03-20** Received from the House enrolled/signed by Speaker
- **2025-03-20** Signed by President; returned to House `passage`
- **2025-03-21** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-03-24** Delivered to Governor at 11:33 a.m. on March 21, 2025 `executive-receipt`
- **2025-03-27** Reported Signed by Governor on March 27, 2025 Session Law Chapter 188 Effective: 01/01/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5ce4ccb1-d077-4c96-9155-d32b6fbbadeb`. Confidence: reported (aggregated from official Idaho legislature records).