---
type: "Bill"
title: "TAXATION – Amends and adds to existing law to revise provisions regarding income taxes, to revise provisions regarding the Tax Relief Fund, and to establish the 2021 Idaho Tax Rebate Fund."
description: "TAXATION – Amends and adds to existing law to revise provisions regarding income taxes, to revise provisions regarding the Tax Relief Fund, and to establish the 2021 Idaho Tax Rebate Fund."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 380"
citation: "Idaho H 380 (2021)"
classification: ["bill"]
subjects: ["BUSINESS", "CORPORATIONS", "FUNDS", "FUNDS", "TAX AND TAXATION", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 15
vote_count: 2
first_action: "2021-04-21"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/158fc437-287a-4c61-979a-c65958b1ed1a"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0380/"
source_hash: "8b0a56e8b3b4b26bd83ccc6396ad1f7b48850d074b650d8c65bdcea60babf2ff"
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 (2021) — TAXATION – Amends and adds to existing law to revise provisions regarding income taxes, to revise provisions regarding the Tax Relief Fund, and to establish the 2021 Idaho Tax Rebate Fund.

## 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/H0380.pdf)

## Votes

- Read third time in full – — **27–8** (pass) · lower
- Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – — **57–12** (pass) · lower

## Sponsors

- WAYS AND MEANS COMMITTEE — primary (organization)

## Timeline

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

- **2021-04-21** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-04-21** Reported Printed; Filed for Second Reading
- **2021-04-22** Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 57-12-1AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Bundy, Cannon, Chaney, Christensen, Clow, Crane, DeMordaunt, Dixon, Ehardt, Ferch, Furniss, Galloway, Gestrin, Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mendive, Mitchell, Monks, Moon, Moyle, Nate, Nichols, Okuniewicz, Palmer, Scott, Shepherd, Skaug, Syme, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Berch, Chew, Davis(Burns), Gannon, Green(Morales), Mathias, McCrostie, Nash, Necochea, Rubel, Ruchti, TooneAbsent – EricksonFloor Sponsor - HarrisTitle apvd - to Senate `passage, reading-3`
- **2021-04-22** Received from the House passed; filed for first reading
- **2021-04-22** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-04-26** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-04-27** Read second time; filed for Third Reading
- **2021-05-03** Read third time in full – PASSED - 27-8-0AYES – Agenbroad, Anthon, Bair, Bayer, Burtenshaw, Cook, Crabtree, Den Hartog, Funk(Souza), Grow, Guthrie, Harris, Heider, Lakey, Lee, Lent, Lodge, Martin, Patrick, Rice, Ricks, Riggs, Thayn, Vick, Winder, Woodward, ZitoNAYS – Burgoyne, Johnson, Lamar(Nelson), Nye, Reider(Rabe), Stennett, Ward-Engelking, WintrowAbsent and excused – NoneFloor Sponsor - VickTitle apvd - to House `passage, reading-3`
- **2021-05-04** Returned from Senate Passed; to JRA for Enrolling
- **2021-05-04** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-05-04** Received from the House enrolled/signed by Speaker
- **2021-05-04** Signed by President; returned to House
- **2021-05-04** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-05-05** Delivered to Governor at 4:30 p.m. on May 4, 2021
- **2021-05-05** Reported Signed by Governor on May 10, 2021 Session Law Chapter 342 Effective: Retroactive to 01/01/2021 SECTION 1 & 3; 07/01/2021 SECTION 2 & 4 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/158fc437-287a-4c61-979a-c65958b1ed1a`. Confidence: reported (aggregated from official Idaho legislature records).