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ID S1301
Bill
Status
3/13/2014
Primary Sponsor
Local Government and Taxation Committee
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AI Summary
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Adds Section 63-3022S to Idaho Code to allow individuals who received federal joint and several liability relief from the Internal Revenue Service to have that relief recognized by the Idaho State Tax Commission for state income tax purposes
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Requires the State Tax Commission to promulgate rules necessary to implement the relief provisions
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Declares an emergency and makes the act effective retroactively to January 1, 2014
Legislative Description
Adds to existing law to provide for relief from joint and several liability on a joint income tax return for the state if certain conditions occur, to provide procedures and to provide for rules.
INCOME TAXATION
Last Action
Signed by Governor on 03/13/14 Session Law Chapter 85 Effective: 01/01/2014
3/13/2014