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ID H0380
Bill
Status
2/19/2020
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Updates the Internal Revenue Code reference in Idaho Code Section 63-3004 from January 1, 2019 to January 1, 2020
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Requires marriages recognized under Idaho Constitution Article III, Section 28 and Idaho Code Section 32-201 or 32-209 to be valid for Idaho income tax purposes
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Extends recognition for Idaho income tax purposes to marriages recognized and permitted by the United States Supreme Court and the Ninth Circuit Court of Appeals
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Declares the act an emergency measure effective immediately upon passage and approval with retroactive application to January 1, 2020
Legislative Description
Amends existing law to update references to the Internal Revenue Code.
INCOME TAX
Last Action
Reported Signed by Governor on February 17, 2020 Session Law Chapter 17 Effective: Retroactive to 01/01/2020
2/19/2020