---
type: "Bill"
title: "INCOME TAXES – Adds to existing law to provide for an income tax credit for employers who contribute to an employee’s college savings program account."
description: "INCOME TAXES – Adds to existing law to provide for an income tax credit for employers who contribute to an employee’s college savings program account."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2020"
identifier: "H 550"
citation: "Idaho H 550 (2020)"
classification: ["bill"]
subjects: ["ACCOUNTS", "COLLEGES AND UNIVERSITIES", "EDUCATION", "EMPLOYERS AND EMPLOYEES", "SAVINGS ACCOUNTS", "STUDENTS", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2020-02-24"
last_action: "2020-03-20"
source: "openstates"
source_identifier: "ocd-bill/6c29fcce-b641-4f3c-af89-7fc37f2be8b1"
source_url: "http://legislature.idaho.gov/sessioninfo/2020/legislation/H0550/"
source_hash: "a6224a8d7be98f651513a7f27a2a8cddc2fb61aa62bfaea10bd8d62726092deb"
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 550 (2020) — INCOME TAXES – Adds to existing law to provide for an income tax credit for employers who contribute to an employee’s college savings program account.

## 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/H0550.pdf)

## Votes

- Rules Suspended: Ayes 63 Nays 0 Abs/Excd 7, read in full as required – — **57–12** (pass) · upper
- Read third time in full – — **31–1** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2020-02-24** Introduced, read first time, referred to JRA for Printing `introduction`
- **2020-02-24** Reported Printed and Referred to Revenue & Taxation
- **2020-02-28** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2020-03-02** Read second time; Filed for Third Reading
- **2020-03-02** Rules Suspended: Ayes 63 Nays 0 Abs/Excd 7, read in full as required – PASSED - 57-12-1AYES – Addis, Amador, Anderst, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Chaney, Christensen, Clow, Collins, Crane, Dixon, Ehardt, Ellis, Furniss, Gestrin, Gibbs, Giddings, Goesling, Green, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Kiska, Lickley, Marshall, McCrostie, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raybould, Raymond, Remington, Ricks, Scott, Shepherd, Stevenson, Syme, Troy, Vander Woude, Wagoner, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – Abernathy, Anderson, Berch, Chew, Davis, Gannon, Mason, Necochea, Rubel, Smith, Toone, WintrowAbsent – DeMordauntFloor Sponsor - AmadorTitle apvd - to Senate `reading-3, passage`
- **2020-03-04** Received from the House passed; filed for first reading
- **2020-03-04** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2020-03-12** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2020-03-13** Read second time; filed for Third Reading
- **2020-03-18** Read third time in full – PASSED - 31-1-3AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Burtenshaw, Cheatham, Crabtree, Den Hartog, Guthrie, Harris, Heider, Hill, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nye, Patrick, Rice, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, WoodwardNAYS – JohnsonAbsent and excused – Grow, Jordan, NelsonFloor Sponsor - LeeTitle apvd - to House `reading-3, passage`
- **2020-03-18** Returned from Senate Passed; to JRA for Enrolling
- **2020-03-18** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2020-03-19** Received from the House enrolled/signed by Speaker
- **2020-03-19** Signed by President; returned to House
- **2020-03-19** Returned Signed by the President; Ordered Transmitted to Governor
- **2020-03-19** Delivered to Governor at 2:25 p.m. on March 19, 2020
- **2020-03-20** Reported Signed by Governor on March 24, 2020 Session Law Chapter 244 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/6c29fcce-b641-4f3c-af89-7fc37f2be8b1`. Confidence: reported (aggregated from official Idaho legislature records).