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ID H0472
Bill
Status
2/24/2022
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Updates the Internal Revenue Code reference in Idaho Code Section 63-3004 from January 1, 2021 to January 1, 2022 for income tax purposes.
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Specifies that Internal Revenue Code sections 85 and 461(l) continue to be applied as in effect on January 1, 2020, rather than the current year version.
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Defines valid marriages for Idaho income tax purposes as those recognized under Idaho Constitution Article III, Section 28 and Idaho Code sections 32-201 and 32-209.
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Requires recognition of marriages permitted by the United States Supreme Court and Ninth Circuit Court of Appeals for Idaho income tax purposes, notwithstanding state constitutional and statutory definitions.
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Declares an emergency and makes the law effective retroactively to January 1, 2022.
Legislative Description
Amends existing law to update references to the Internal Revenue Code regarding unemployment benefits and to update the recognition of marriage.
INCOME TAXES
Last Action
Reported Signed by Governor on February 23, 2022 Session Law Chapter 7 Effective: Retroactive to 01/01/2022
2/24/2022