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ID H0013
Bill
Status
Passed
2/4/2019
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
- Updates Idaho's Internal Revenue Code reference for tax years beginning in 2017 to the federal Internal Revenue Code as in effect on December 21, 2017, with specified sections applied as of February 9, 2018
- Establishes that for tax years beginning on or after January 1, 2018, Idaho references the federal Internal Revenue Code as in effect on January 1, 2019
- Requires marriages for Idaho income tax purposes to be recognized under Idaho Constitution section 28 and Idaho Code sections 32-201 or 32-209
- Mandates recognition of marriages that are valid under U.S. Supreme Court and Ninth Circuit Court of Appeals decisions for Idaho income tax purposes
- Declares an emergency and provides retroactive application to January 1, 2019
Legislative Description
Amends existing law to update references to the Internal Revenue Code.
TAXES
Last Action
Reported Signed by Governor on February 4, 2019 Session Law Chapter 2 Effective: Retroactive to 01/01/2019
2/4/2019
Committee Referrals
Local Government and Taxation1/22/2019
Revenue and Taxation1/15/2019
Full Bill Text
No bill text available