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ID H0006

Bill

Official Source

Status

Introduced

1/18/2023

Primary Sponsor

Revenue and Taxation Committee

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Origin

House of Representatives

2023 Regular Session

AI Summary

  • Updates the Internal Revenue Code reference in Idaho Code Section 63-3004 from January 1, 2022 to January 1, 2023
  • Maintains an exception that Internal Revenue Code sections 85 and 461(l) continue to be applied as in effect on January 1, 2020
  • Declares an emergency and provides for the act to take effect upon passage and approval
  • Applies retroactively to January 1, 2023

Legislative Description

Amends existing law to update the definition of “Internal Revenue Code.”

TAXATION

Last Action

Reported Printed and Referred to Revenue & Taxation

1/19/2023

Committee Referrals

Revenue and Taxation1/19/2023

Full Bill Text

No bill text available