Bill > H0092

This bill amends Idaho tax law to modify the rules for extending income tax filing deadlines. Specifically, the bill extends the automatic filing extension from six to seven months for most taxpayers, and clarifies that no payment is required to qualify for this extension. For taxpayers residing outside the United States and Puerto Rico, the bill introduces different extension periods: those in military or naval service now have an automatic extension until the 15th day of the 12th month after their taxable year, while other non-U.S. residents have an extension until the 15th day of the 7th month. The bill also adjusts penalty provisions, reducing the monthly penalty for late payment from 2% to 1% if taxes are paid by the extended due date. Additionally, the legislation simplifies language around extensions for individuals with federal tax extensions and removes some previous requirements about minimum tax payments. These changes aim to provide more flexible and straightforward filing options for taxpayers, with the new provisions set to take effect on January 1, 2026.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0092/