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.

Bill Events
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