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ID H0425
Bill
Status
2/9/2016
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Updates the definition of "Internal Revenue Code" in Idaho Code Section 63-3004 to reference the Internal Revenue Code of 1986 as amended and in effect on January 1, 2016 (previously referenced January 1, 2015).
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Establishes that marriages recognized for Idaho income tax purposes must be valid under Idaho Constitution Section 28, Article III, and defined in Idaho Code Sections 32-201 or 32-209.
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Requires recognition of marriages approved by the United States Supreme Court and Ninth Circuit Court of Appeals for purposes of the Idaho income tax act, notwithstanding state constitutional and statutory definitions.
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Declares an emergency and provides that the act takes effect immediately upon passage and approval, with retroactive application to January 1, 2016.
Legislative Description
Amends existing law to update references to the Internal Revenue Code and to add language regarding marriage.
TAXES
Last Action
Reported Signed by Governor on February 9, 2016 Session Law Chapter 1 Effective: 01/01/2016
2/9/2016