Bill
Bill > H0058
summary
Introduced
01/28/2021
01/28/2021
In Committee
02/10/2021
02/10/2021
Crossed Over
02/04/2021
02/04/2021
Passed
02/19/2021
02/19/2021
Dead
Signed/Enacted/Adopted
02/19/2021
02/19/2021
Introduced Session
2021 Regular Session
Bill Summary
INCOME TAXES -- Amends existing law to revise provisions regarding the Internal Revenue Code.
AI Summary
This bill amends existing law to revise provisions regarding the Internal Revenue Code (IRC). Specifically, it updates the reference to the IRC to January 1, 2021, except that IRC section 461(l) is applied as in effect on January 1, 2020. The bill also clarifies that for purposes of the Idaho income tax act, a marriage must be considered valid or recognized under the state's constitution and defined in state law, but also recognizes marriages that are recognized by the U.S. Supreme Court and Ninth Circuit Court of Appeals. The bill is effective immediately and retroactive to January 1, 2021.
Committee Categories
Budget and Finance, Justice
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
Reported Signed by Governor on February 18, 2021 Session Law Chapter 8 Effective: Retroactive to 01/01/2021 (on 02/19/2021)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2021/legislation/H0058/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0058.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0058SOP.pdf |
Loading...