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ID H0354
Bill
Status
1/20/2016
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, 2016 (changed from 2015)
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Removes language from Idaho income tax law that defined marriage based on Idaho Constitution Article III, Section 28 and Idaho Code Sections 32-201 and 32-209
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Maintains that Internal Revenue Code amendments, deletions, or additions become applicable for 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, 2016
Legislative Description
Amends existing law to update references to the Internal Revenue Code and to remove a definition of "marriage."
TAX CODE
Last Action
Motion to return to Revenue & Taxation Committee; return to committee
1/28/2016