---
type: "Bill"
title: "INCOME TAX – Amends existing law to update references to the Internal Revenue Code."
description: "INCOME TAX – Amends existing law to update references to the Internal Revenue Code."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2020"
identifier: "H 380"
citation: "Idaho H 380 (2020)"
classification: ["bill"]
subjects: ["CODES", "INTERNAL REVENUE", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2020-01-30"
last_action: "2020-02-19"
source: "openstates"
source_identifier: "ocd-bill/1b0ff4de-4047-4ec7-a842-813824d6dc69"
source_url: "http://legislature.idaho.gov/sessioninfo/2020/legislation/H0380/"
source_hash: "78d11b56cd1263f6baba4e67a489b547616b8a77cce24433a5d2931296d13672"
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 380 (2020) — INCOME TAX – Amends existing law to update references to the 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](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2020/legislation/H0380.pdf)

## Votes

- Read Third Time in Full – — **66–2** (pass) · upper
- Read third time in full – — **33–2** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-01-30** Introduced, read first time, referred to JRA for Printing `introduction`
- **2020-01-31** Reported Printed and Referred to Revenue & Taxation
- **2020-02-03** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2020-02-04** Read second time; Filed for Third Reading
- **2020-02-05** Read Third Time in Full – PASSED - 66-2-2AYES – Abernathy, Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Chaney, Clow, Collins, Crane, Davis, DeMordaunt, Dixon, Ehardt, Ellis, Furniss, Gannon, Gestrin, Gibbs, Giddings, Goesling, Green, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Kiska, Lickley, Marshall, Mason, McCrostie, Mendive, Monks, Moon, Moyle, Necochea, Nichols, Palmer, Raybould, Raymond, Remington, Ricks, Rubel, Scott, Shepherd, Stevenson, Syme, Toone, Troy, Vander Woude, Wagoner, Wintrow, Wisniewski, Wood, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – Christensen, YoungAbsent – Chew, SmithFloor Sponsor - CollinsTitle apvd - to Senate `reading-3, passage`
- **2020-02-06** Received from the House passed; filed for first reading
- **2020-02-06** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2020-02-07** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2020-02-10** Read second time; filed for Third Reading
- **2020-02-11** Read third time in full – PASSED - 33-2-0AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burtenshaw, Cheatham, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Hill, Johnson, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nelson, Nye, Patrick, Rice, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, WoodwardNAYS – Burgoyne, JordanAbsent and excused – NoneFloor Sponsor - HillTitle apvd - to House `reading-3, passage`
- **2020-02-12** Returned from Senate Passed; to JRA for Enrolling
- **2020-02-13** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2020-02-14** Received from the House enrolled/signed by Speaker
- **2020-02-14** Signed by President; returned to House
- **2020-02-17** Returned Signed by the President; Ordered Transmitted to Governor
- **2020-02-18** Delivered to Governor at 11:05 a.m. on February 17, 2020
- **2020-02-19** Reported Signed by Governor on February 17, 2020 Session Law Chapter 17 Effective: Retroactive to 01/01/2020 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1b0ff4de-4047-4ec7-a842-813824d6dc69`. Confidence: reported (aggregated from official Idaho legislature records).