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H 3 Idaho House · 68th Legislature, 1st Regular Session (2025)

TAXATION – Amends existing law to update references to the current Internal Revenue Code.

This Idaho bill (H 3) updates state tax law to align with the current federal Internal Revenue Code. It revises a definition in Idaho Code Section 63-3004 to reference the Internal Revenue Code as amended through January 1, 2025, with one exception applying Section 85 as it existed on January 1, 2020. The change ensures Idaho tax rules consistently use the most recent federal tax code, directly affecting state tax administration and businesses complying with Idaho's tax laws. The law takes effect retroactively from January 1, 2025.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Jan 2025
House Passage
Jan 2025
Senate Passage
Jan 2025
Signed into Law
Jan 2025
Introduced Jan 9, 2025 Signed Jan 28, 2025
Floor votes · Senate Jan 21, 2025 · House Jan 14, 2025

How they voted

33–3
Passed
Total votes 36
Jan 21, 2025
D Democratic6
6 Yea
100% Yea
R Republican30
27 Yea 3 Nay
90% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
17
Key actions
7
Committee
3
Jan 28, 2025
Signed into law
Reported Signed by Governor on January 27, 2025 Session Law Chapter 1 Effective: Retroactive to 01/01/2025
lower
Jan 24, 2025
Upper · Passed
Signed by President; returned to House
upper
Jan 23, 2025
Lower · Passed
Reported Enrolled; Signed by Speaker; Transmitted to Senate
lower
Jan 21, 2025
Upper · Passed
Read third time in full – PASSED - 32-3-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, WoodwardNAYS – Kohl, Zito, ZuiderveldAbsent and excused – NoneFloor Sponsor - GrowTitle apvd - to House
upper
Jan 17, 2025
Upper · Passed
Reported out of Committee with Do Pass Recommendation; Filed for second reading
upper
Jan 15, 2025
Introduced
Introduced, read first time; referred to: Local Government & Taxation
upper
Jan 14, 2025
Lower · Passed
Rules Suspended: Ayes 67 Nays 2 Abs/Excd 1, read in full as required – PASSED - 56-14-0AYES – Achilles, Alfieri, Andrus, Barbieri, Berch, Boyle, Bruce, Burgoyne, Cannon, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green(Schubin), Handy, Harris, Healey, Hill, Holtzclaw, Horman, Manwaring, Mathias(Carlson), McCann, Mendive, Mickelsen(Hatch), Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohank
lower
Jan 13, 2025
Lower · Passed
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
lower
Jan 10, 2025
Committee
Reported Printed and Referred to Revenue & Taxation
lower
Jan 9, 2025
Introduced
Introduced, read first time, referred to JRA for Printing
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.