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H0448...............................................by REVENUE AND TAXATION
INTERNAL REVENUE CODE - Amends existing law to update a reference to the
Internal Revenue Code of the United States for purposes of Idaho's income
tax law.
01/27 House intro - 1st rdg - to printing
01/28 Rpt prt - to Rev/Tax
02/01 Rpt out - rec d/p - to 2nd rdg
02/02 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 68-0-2
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kempton, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle,
Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Trail(Miller), Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Kellogg, Tilman
Floor Sponsor - Field(13)
Title apvd - to Senate
02/07 Senate intro - 1st rdg - to Loc Gov
02/10 Rpt out - rec d/p - to 2nd rdg
02/11 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 30-0-5
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Darrington, Deide, Frasure, Geddes, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, McLaughlin, Noh, Parry, Riggs, Risch, Sandy,
Schroeder, Sorensen, Stegner, Stennett, Thorne, Walton, Wheeler,
Whitworth, Williams
NAYS--None
Absent and excused--Danielson, Davis, Dunklin, Lee, Richardson
Floor Sponsor - Wheeler
Title apvd - to House
02/25 To enrol
02/28 Rpt enrol - Sp signed
02/29 Pres signed
03/01 To Governor
03/03 Governor signed
Session Law Chapter 16
Effective: 01/01/00
H0448
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 448
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 A RETROACTIVE EFFECTIVE DATE.
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, 1999 2000.
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, 2000.
STATEMENT OF PURPOSE
RS09347
Annual Internal Revenue Code conformity bill. This bill is to
retain Idaho's policy of conforming the Idaho Income Tax Act
with the definition of federal taxable income.
FISCAL NOTE
[ Pending further analysis of 1999 federal tax bills. ]
Contact
Name: Dan John / Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H044