Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "TAXATION – Amends existing law to revise the definition of “Internal Revenue Code.”"
description: "TAXATION – Amends existing law to revise the definition of “Internal Revenue Code.”"
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2023"
identifier: "H 21"
citation: "Idaho H 21 (2023)"
classification: ["bill"]
subjects: ["CODES", "INTERNAL REVENUE", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 16
vote_count: 2
first_action: "2023-01-23"
last_action: "2023-02-16"
source: "openstates"
source_identifier: "ocd-bill/4e1debaf-7a8b-4b27-b5d1-7f4c559fcea6"
source_url: "https://legislature.idaho.gov/sessioninfo/2023/legislation/H0021/"
source_hash: "0d7260c556bd7146d06ec0392d2a6c68ca3d9996557dda4ed8479019e6b09670"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---
# Idaho H 21 (2023) — TAXATION – Amends existing law to revise the definition of “Internal Revenue Code.”
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0021.pdf)
## Votes
- Read third time in full – — **32–3** (pass) · upper
- Read Third Time in Full – — **52–15** (pass) · lower
## Sponsors
- REVENUE AND TAXATION COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-23** Introduced, read first time, referred to JRA for Printing `introduction`
- **2023-01-24** Reported Printed; Filed for Second Reading
- **2023-01-25** Read second time; Filed for Third Reading `reading-2`
- **2023-01-26** Read Third Time in Full – PASSED - 52-15-3AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Dixon(24), Durrant, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Green(Miller), Handy, Healey, Hill, Holtzclaw, Horman, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen(Coletti), Miller, Monks, Nash, Necochea, Nelsen, Palmer, Petzke, Pickett, Raybould, Raymond, Roberts, Sauter, Skaug, Vander Woude, Weber, Wheeler, Wroten, Yamamoto, Mr. SpeakerNAYS – Boyle, Crane(13), Dixon(1), Gallagher, Hawkins, Kingsley, Lambert, Mitchell, Price, Redman, Scott, Shepherd, Tanner, Wisniewski, YoungAbsent – Crane(12), Ehardt, RubelFloor Sponsor - EhlersTitle apvd - to Senate `passage, reading-3`
- **2023-01-27** Received from the House passed; filed for first reading
- **2023-01-27** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2023-02-02** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2023-02-03** Read second time; filed for Third Reading `reading-2`
- **2023-02-08** Read third time in full – PASSED - 32-3-0AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lent, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, WintrowNAYS – Lenney, Nichols, ZuiderveldAbsent and excused – NoneFloor Sponsor - GrowTitle apvd - to House `passage`
- **2023-02-09** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2023-02-10** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2023-02-13** Received from the House enrolled/signed by Speaker
- **2023-02-13** Signed by President; returned to House `passage`
- **2023-02-14** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2023-02-15** Delivered to Governor at 2:31 p.m. on February 14, 2023 `executive-receipt`
- **2023-02-16** Reported Signed by Governor on February 15, 2023 Session Law Chapter 1 Effective: Retroactive to 01/01/2023 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4e1debaf-7a8b-4b27-b5d1-7f4c559fcea6`. Confidence: reported (aggregated from official Idaho legislature records).