ID H0026

Updates Idaho Code Section 63-3004 to reference the Internal Revenue Code of 1986 as amended and in effect on January 1, 2017 (previously referenced January 1, 2016)

Applies all amendments, deletions, or additions to the Internal Revenue Code for Idaho income tax purposes on their effective dates, including retroactive provisions

Requires that marriages recognized for Idaho income tax purposes comply with Idaho Constitution Article III, Section 28 and Idaho Code Sections 32-201 and 32-209

Recognizes marriages permitted by the United States Supreme Court and the Ninth Circuit Court of Appeals for Idaho income tax purposes, notwithstanding state marriage definitions

Declares an emergency and makes the act effective retroactively to January 1, 2017