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ID H0410
Bill
Status
2/26/2024
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Amends Section 63-3022S, Idaho Code, to revise taxation of income earned by enrolled members of federally recognized Indian tribes
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Enrolled tribal members residing on specified Idaho reservations (Coeur d'Alene, Kootenai, Nez Perce, Shoshone-Bannock, or Shoshone-Paiute) may deduct income earned on any enumerated reservation from taxable income regardless of their own tribal affiliation
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Enrolled tribal members residing outside Idaho must pay Idaho taxes on income earned outside reservation boundaries, but income earned within physical boundaries of any Idaho Indian reservation is exempt from Idaho taxation
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Effective immediately upon passage and approval, with retroactive application to January 1, 2024
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Declared an emergency measure
Legislative Description
Amends existing law to clarify that income earned on any Indian reservation in Idaho by enrolled tribal members who live outside the state is not subject to Idaho taxes.
INCOME TAXES
Last Action
Reported Signed by Governor on February 20, 2024 Session Law Chapter 2 Effective: Retroactive to 01/01/2024
2/26/2024