2000 Legislation
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HOUSE BILL NO. 448 – Internal Revenue Code, reference

HOUSE BILL NO. 448

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Daily Data Tracking History



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

Bill Text


 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 / Fiscal Impact


                      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