HOUSE BILL 410
Law
Income tax for tribal members
INCOME TAXES – Amends existing law to clarify that income earned on any Indian reservation in Idaho by enrolled tribal members who live outside the state is not subject to Idaho taxes.
RS30980 / H0410
This legislation would exempt from personal income taxation income earned on an Indian reservation by registered members of a tribe who live outside of Idaho
This legislation would cause no additional expenditure of funds at the state or local level of government. This legislation would codify what has already been the practice of the Idaho Tax Commission to not collect income taxes on tribal members who live out of state and work on a reservation in Idaho. Therefore, the legislation would have no fiscal impact.
| Date | Description |
|---|---|
| 01/18 | Introduced, read first time, referred to JRA for Printing |
| 01/19 | Reported Printed and Referred to Revenue & Taxation |
| 01/30 | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 01/31 | Read second time; Filed for Third Reading |
| 02/01 | Read Third Time in Full – PASSED - 69-0-1 AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew(Wilson), 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, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nash(Coberly), Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker NAYS – None Absent – Horman Floor Sponsor - Cannon Title apvd - to Senate |
| 02/02 | Received from the House passed; filed for first reading |
| 02/02 | Introduced, read first time; referred to: Local Government & Taxation |
| 02/07 | Reported out of Committee with Do Pass Recommendation; Filed for second reading |
| 02/08 | Read second time; filed for Third Reading |
| 02/13 | Read third time in full – PASSED - 35-0-0 AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, Zuiderveld NAYS – None Absent and excused – None Floor Sponsor - Just Title apvd - to House |
| 02/14 | Returned from Senate Passed; to JRA for Enrolling |
| 02/15 | Reported Enrolled; Signed by Speaker; Transmitted to Senate |
| 02/16 | Received from the House enrolled/signed by Speaker |
| 02/16 | Signed by President; returned to House |
| 02/19 | Returned Signed by the President; Ordered Transmitted to Governor |
| 02/20 | Delivered to Governor at 11:40 a.m. on February 19, 2024 |
| 02/26 | Reported Signed by Governor on February 20, 2024 Session Law Chapter 2 Effective: Retroactive to 01/01/2024 |