Print Friendly HOUSE BILL NO. 160 – Internal Revenue Code, reference
HOUSE BILL NO. 160
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H0160...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to update the reference to the Internal
02/06 House intro - 1st rdg - to printing
02/07 Rpt prt - to 2nd rdg
02/08 2nd rdg - to 3rd rdg
02/13 3rd rdg - PASSED - 67-0-3
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Campbell, Chase, Clark, Collins, Crow, Cuddy,
Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20),
Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck,
Jaquet, Jones, Kellogg, Kendell, Kunz, Lake, Langford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce,
Pischner, Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Swan,
Tilman, Trail, Wheeler, Wood, Young
NAYS -- None
Absent and excused -- Callister, Moss, Mr. Speaker
Floor Sponsor -- Cuddy
Title apvd - to Senate
02/14 Senate intro - 1st rdg - to Loc Gov
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Bartlett
Title apvd - to House
03/09 To enrol
03/12 Rpt enrol - Sp signed
03/13 Pres signed
03/14 To Governor
03/19 Governor signed
Session Law Chapter 58
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 160
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3004, IDAHO CODE, TO UPDATE THE
3 REFERENCE TO THE INTERNAL REVENUE CODE; DECLARING AN EMERGENCY AND PROVID-
4 ING 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, 200 01.
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, 2001.
STATEMENT OF PURPOSE
Annual Internal Revenue Code conformity bill. This bill is
to retain Idaho's policy of conforming Idaho Income Tax Act
with the definition of federal taxable income.
Estimated negative $300,000 to the General Fund.
Name: Dan John/Ted Spangler
Agency: State Tax Commission
STATEMENT OF PURPOSE/FISCAL NOTE H 160