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ID H0077
Bill
Status
Passed
2/23/2015
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
- Updates Idaho Code Section 63-3004 to reference the Internal Revenue Code as amended and in effect on January 1, 2015 (changed from January 1, 2014)
- Provisions of the Internal Revenue Code that are amended, deleted, or added before the latest amendment to this section apply for Idaho income tax purposes on their effective date, including retroactive provisions
- Defines marriage for Idaho income tax purposes as one recognized under the Idaho Constitution, Section 32-201, or Section 32-209 of Idaho Code
- Act takes effect upon passage and approval with retroactive application to January 1, 2015
- Emergency clause declared to provide immediate effect
Legislative Description
Amends existing law to update a reference to the Internal Revenue Code.
INCOME TAX
Last Action
Reported Signed by Governor on February 23, 2015 Session Law Chapter 13 Effective: 01/01/2015
2/23/2015
Full Bill Text
No bill text available