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ID H0001
Bill
Status
2/4/2013
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Updates Idaho Code Section 63-3004 to reference the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023 (changed from January 1, 2012).
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Applies Internal Revenue Code amendments, deletions, and additions to Idaho income tax purposes on their effective dates, including retroactive provisions.
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Declares an emergency and makes the act effective retroactively to January 1, 2013.
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Permits refund claims under Section 1106 of the FAA Modernization and Reform Act (P.L. 112-95) to be filed on or before the later of the standard refund deadline under Idaho Code Section 63-3072 or April 15, 2013.
Legislative Description
Amends existing law to update references to the Internal Revenue Code.
INCOME TAXES
Last Action
Reported Signed by Governor on February 4, 2013 Session Law Chapter 1 Effective: 01/01/13 with stipulation
2/4/2013