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ID H0624
Bill
Status
Passed
3/20/2018
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
- Amends Idaho Code Section 63-3004 to specify which version of the Internal Revenue Code applies to Idaho income taxes for different taxable years
- For taxable year 2017, applies the Internal Revenue Code as in effect December 21, 2017, except sections 965 and 213 (applied as of December 31, 2017) and sections 108, 163, 168(e), 168(i), 179D, 179E, 181, 199, 222, and 451 (applied as of February 9, 2018)
- For taxable years beginning January 1, 2018 or later, applies the Internal Revenue Code of 1986 as in effect on January 1, 2018
- Defines valid marriages for Idaho income tax purposes as those recognized under Idaho Constitution Section 28, Article III and Idaho Code sections 32-201 and 32-209, plus marriages recognized by the U.S. Supreme Court and Ninth Circuit Court of Appeals
- Takes effect immediately upon passage and approval with retroactive application to January 1, 2018
Legislative Description
Amends existing law to provide for conformity of federal tax law.
TAXES
Last Action
Reported Signed by Governor on March 20, 2018 Session Law Chapter 198 Effective: Retroactive to 01/01/2018
3/20/2018
Committee Referrals
Local Government and Taxation2/28/2018
Full Bill Text
No bill text available