Law
Income tax rates, effective date
INCOME TAXES – Amends Laws of 2022 to change the effective date for the new income tax rates to January 1, 2023.

RS30387 / H0172

This bill adjusts the effective date of certain income tax rate changes retroactively to January 1, 2023. This will ease the taxpayer burden of preparing taxes at one rate for a small portion of 2023 and then the new rate for the remainder of 2023. It will also slightly lower taxes by starting the lower tax rates earlier in 2023. This will also resolve confusion for taxpayers and tax preparers.

The estimated impact will be a one-time $100,000 decrease in income tax collections.

Bill Events
Date Description
02/20 Introduced, read first time, referred to JRA for Printing
02/21 Reported Printed and Referred to Revenue & Taxation
02/23 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
02/24 Read second time; Filed for Third Reading
02/27 Read Third Time in Full – PASSED - 68-1-1
AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley(Crawford), Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Yamamoto, Young, Mr. Speaker
NAYS – Nash
Absent – Wroten
Floor Sponsor - Ehlers
Title apvd - to Senate
02/28 Received from the House passed; filed for first reading
Introduced, read first time; referred to: Local Government & Taxation
03/08 Reported out of Committee with Do Pass Recommendation; Filed for second reading
03/09 Read second time; filed for Third Reading
03/13 Read third time in full – PASSED - 31-1-3
AYES – Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Zuiderveld
NAYS – Wintrow
Absent and excused – Adams, Hart, Semmelroth
Floor Sponsor - Grow
Title apvd - to House
Returned from Senate Passed; to JRA for Enrolling
03/14 Reported Enrolled; Signed by Speaker; Transmitted to Senate
Received from the House enrolled/signed by Speaker
Signed by President; returned to House
03/15 Returned Signed by the President; Ordered Transmitted to Governor
03/16 Delivered to Governor at 12:25 p.m. on March 15, 2023
03/20 Reported Signed by Governor on March 16, 2023
Session Law Chapter 44
Effective: Retroactive to 01/01/2023
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