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Bill > S1428


ID S1428

ID S1428
Amends existing law to clarify that military retirement benefits are exempt regardless of the age or disability status of the retired military member or such member's widow or widower.


summary

Introduced
03/18/2024
In Committee
03/25/2024
Crossed Over
03/25/2024
Passed
Dead
04/12/2024

Introduced Session

2024 Regular Session

Bill Summary

RELATING TO INCOME TAX; AMENDING SECTION 63-3022A, IDAHO CODE, TO REVISE PROVISIONS REGARDING THE DEDUCTION OF MILITARY RETIREMENT PAY FROM TAXABLE INCOME AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.

AI Summary

This bill amends existing Idaho law to clarify that military retirement benefits are exempt from state income tax, regardless of the age or disability status of the retired military member or their spouse. The bill removes the previous requirements that the retired military member or their spouse be at least 62 years old or classified as disabled in order to claim the deduction. The bill also makes technical corrections and declares an emergency, with the law applying retroactively to January 1, 2024.

Committee Categories

Budget and Finance, Justice

Sponsors (6)

Other Sponsors (1)

Judiciary and Rules Committee (Senate)

Last Action

Read First Time, Referred to Revenue & Taxation (on 03/25/2024)

bill text


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