Print Friendly HOUSE BILL NO. 729 – Internal Revenue Code/reference
HOUSE BILL NO. 729
View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.
This sentence is marked with bold and underline to show added text.
This sentence is marked with strikethrough and italic, indicating
text to be removed.
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
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN 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, 200 56.
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
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.
No fiscal impact.
Name: Dan John
Agency: State Tax Commission
STATEMENT OF PURPOSE/FISCAL NOTE H 729