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HOUSE BILL NO. 16
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H0016...............................................by REVENUE AND TAXATION
INTERNAL REVENUE CODE - Amends existing law to update references to the
Internal Revenue Code for state income tax purposes.
01/16 House intro - 1st rdg - to printing
01/17 Rpt prt - to Rev/Tax
01/18 Rpt out - rec d/p - to 2nd rdg
01/19 2nd rdg - to 3rd rdg
01/23 3rd rdg - PASSED - 68-0-2
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
Henbest(Wallace), Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
Raybould, Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Shively, Smith(30), Smith(24),
Snodgrass, Stevenson, Thayn, Trail, Vander Woude, Wills, Wood(27),
NAYS -- None
Absent and excused -- Clark, Mr. Speaker
Floor Sponsor - Harwood
Title apvd - to Senate
01/24 Senate intro - 1st rdg - to Loc Gov
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/08 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Corder, Darrington, Fulcher, Gannon, Geddes, Goedde,
Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
Lodge, Malepeai, McGee, McKague, McKenzie, Pearce, Richardson,
Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- Coiner, Davis
Floor Sponsor - McKague
Title apvd - to House
02/09 To enrol
02/12 Rpt enrol - Sp signed - Pres signed
02/13 To Governor
02/14 Governor signed
Session Law Chapter 13
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 16
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, 200 67.
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, 2007.
Reprint Reprint Reprint Reprint
STATEMENT OF PURPOSE
This is the annual bill to update references to the Internal
Revenue Code (IRC). The bill will conform the Idaho income tax
to changes made to the IRC after January 1, 2006, including the
"Tax Increase Prevention and Reconciliation Act of 2006," the
"Pension Protection Act of 2006," and "The Tax Relief and Health
Care Act 2006."
FY 2008: Negative $250,000 to the general fund.
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: (208) 334-7500
STATEMENT OF PURPOSE/FISCAL NOTE H 16