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ID H0375
Bill
Status
2/13/2014
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Updates the reference date for the Internal Revenue Code from January 1, 2013 to January 1, 2014 for Idaho income tax purposes.
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Clarifies that for Idaho income tax purposes, a marriage must be valid and recognized under Idaho Constitution Article III, Section 28 and Idaho Code Sections 32-201 or 32-209.
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Declares the act severable so that if any provision is found invalid, the remaining portions remain in effect.
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Makes the act effective immediately upon passage and approval, with retroactive application to January 1, 2014.
Legislative Description
Amends existing law to update references to the Internal Revenue Code and to provide that a marriage for state income tax purposes must be valid and recognized by the laws and Constitution of the state of Idaho.
IDAHO INCOME TAX ACT
Last Action
Reported Signed by Governor on February 13, 2014 Session Law Chapter 10 Effective: 01/01/2014
2/13/2014