ID H0058

Updates the Internal Revenue Code reference date in Idaho tax law from January 1, 2020 to January 1, 2021, except that Internal Revenue Code section 461(l) remains applied as in effect on January 1, 2020

Requires marriages for Idaho income tax purposes to be valid under Idaho Constitution Article III, Section 28 and Idaho Code sections 32-201 or 32-209

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

Declares an emergency and makes the act retroactively applicable to January 1, 2021