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H0729...............................................by REVENUE AND TAXATION INTERNAL REVENUE CODE - Amends existing law to update references to the Internal Revenue Code. 02/24 House intro - 1st rdg - to printing 02/27 Rpt prt - to 2nd rdg 02/28 2nd rdg - to 3rd rdg 03/03 3rd rdg - PASSED - 68-0-2 AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon, Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson, Ellsworth, Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8), Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood NAYS -- None Absent and excused -- Shirley, Mr. Speaker Floor Sponsor - Moyle Title apvd - to Senate 03/06 Senate intro - 1st rdg - to Loc Gov 03/16 Rpt out - rec d/p - to 2nd rdg 03/17 2nd rdg - to 3rd rdg 03/22 3rd rdg - PASSED - 35-0-0 AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark), Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams NAYS -- None Absent and excused -- None Floor Sponsor - Hill Title apvd - to House 03/23 To enrol 03/24 Rpt enrol - Sp signed 03/27 Pres signed 03/28 To Governor 03/30 Governor signed Session Law Chapter 242 Effective: 01/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 729 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3004, IDAHO CODE, TO UPDATE REF- 3 ERENCES TO THE INTERNAL REVENUE CODE; DECLARING AN EMERGENCY AND PROVIDING 4 RETROACTIVE APPLICATION. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3004, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3004. INTERNAL REVENUE CODE. (a) The term "Internal Revenue Code" 9 means the Internal Revenue Code of 1986 of the United States, as amended, and 10 in effect on the first day of January, 20056. 11 (b) Provisions of the Internal Revenue Code amended, deleted, or added 12 prior to the effective date of the latest amendment to this section shall be 13 applicable for Idaho income tax purposes on the effective date provided for 14 such amendments, deletions, or additions, including retroactive provisions. 15 SECTION 2. An emergency existing therefor, which emergency is hereby 16 declared to exist, this act shall be in full force and effect on and after its 17 passage and approval, and retroactively to January 1, 2006.
STATEMENT OF PURPOSE RS 16137 This is the annual bill to update references to the Internal Revenue Code (IRC). It conforms the Idaho income tax to changes made to the IRC after January 1, 2005, including the American Jobs Creation Act. FISCAL NOTE No fiscal impact. CONTACT Name: Dan John Agency: State Tax Commission Phone: 334-7530 STATEMENT OF PURPOSE/FISCAL NOTE H 729