---
type: "Bill"
title: "INCOME TAX – Amends existing law to revise provisions regarding the treatment of certain federal relief moneys when calculating Idaho taxable income."
description: "INCOME TAX – Amends existing law to revise provisions regarding the treatment of certain federal relief moneys when calculating Idaho taxable income."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 251"
citation: "Idaho H 251 (2021)"
classification: ["bill"]
subjects: ["TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-02-25"
last_action: "2021-03-19"
source: "openstates"
source_identifier: "ocd-bill/e77a76db-13ab-444b-a13f-5f2cc2b1bd13"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0251/"
source_hash: "5d28ea0d2fb41741711bfa4fc5e31d5b2b0f803e9a3e9e32d95779ae244dec93"
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 251 (2021) — INCOME TAX – Amends existing law to revise provisions regarding the treatment of certain federal relief moneys when calculating Idaho taxable income.

## 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/2021/legislation/H0251.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · lower
- passage — **63–4** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2021-02-25** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-02-26** Reported Printed; Filed for Second Reading
- **2021-03-01** Read second time; Filed for Third Reading
- **2021-03-02** Read Third Time in Full – Previously Read in Full – Motion to send to Gen Ord, motion failed
- **2021-03-02** PASSED - 63-4-3AYES – Adams, Addis, Amador, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Cannon, Chew, Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Erickson, Ferch, Furniss, Galloway, Gestrin, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Nichols, Palmer, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Armstrong, Gannon, Necochea, RubelAbsent – Chaney, Ehardt, OkuniewiczFloor Sponsor - ManwaringTitle apvd - to Senate
- **2021-03-03** Received from the House passed; filed for first reading
- **2021-03-03** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-03-10** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-03-11** Read second time; filed for Third Reading
- **2021-03-12** Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bair, Bayer, Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rabe, Rice, Ricks, Riggs, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – NoneFloor Sponsor - RiceTitle apvd - to House `passage, reading-3`
- **2021-03-15** Returned from Senate Passed; to JRA for Enrolling
- **2021-03-16** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-03-16** Received from the House enrolled/signed by Speaker
- **2021-03-16** Signed by President; returned to House
- **2021-03-17** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-03-18** Delivered to Governor at 10:42 a.m. on March 17, 2021
- **2021-03-19** Reported Signed by Governor on March 18, 2021 Session Law Chapter 86 Effective: Retroactive to 01/01/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e77a76db-13ab-444b-a13f-5f2cc2b1bd13`. Confidence: reported (aggregated from official Idaho legislature records).