Idaho’s Annual “Tax Conformity” Bill

On January 14, 2019, the Idaho House of Representatives introduced House Bill 13 (H0013) to amend “existing law to update references to the Internal Revenue Code.”

This bill is Idaho’s annual “tax conformity” bill.  It permits Idaho income taxpayers to use the federal “Adjusted Gross Income” number as a starting point on their Idaho tax forms.  Federal exemptions and deductions determine the taxable income for Idaho income taxpayers.

The bill has two problems making it unacceptable for Madison Liberty Institute’s standards. First, the bill effectively turns Idaho tax code writing authority over to the federal government.  Idaho taxpayers should have their tax code determined and written by Idaho lawmakers. Second, the bill violates the Idaho Constitution by using the federal definition of marriage—allowing for marriage to include same-sex couples.  Idaho’s Constitution explicitly states the only marriages to be recognized in Idaho are ones involving one man and one woman.

H0013 UPDATE: House Bill 13 was signed into law by Governor Brad Little on February 4, 2019, with an effective retroactive date January 1, 2019.

[Click HERE to contact your legislators.]

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Madison Liberty Institute’s recommendation: OPPOSE

Bill Details

Number: H0013 (2019)
Text | Statement of Purpose

Sponsor(s): Proposed by the Idaho Tax Commission

House Floor Sponsor: Representative Mathew Erpelding (D-Boise)

Senate Floor Sponsor: Senator Brent Hill (R-Rexburg)

Bill status: LAW, signed by Governor Brad Little (02.04.2019)