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ID H0355
Bill
Status
2/6/2012
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Updates Section 63-3004, Idaho Code to define "Internal Revenue Code" as the Internal Revenue Code of 1986 of the United States, as amended and in effect on January 1, 2012
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Makes Internal Revenue Code amendments, deletions, and additions applicable to Idaho income tax purposes on the effective date those changes take effect at the federal level, including retroactive provisions
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Declares an emergency and makes the act effective upon passage and approval
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Provides retroactive application to January 1, 2012
Legislative Description
Amends existing law to update references to the Internal Revenue Code for state income tax purposes.
INTERNAL REVENUE CODE
Last Action
Governor signed Session Law Chapter 2 Effective: 01/01/12
2/6/2012