---
type: "Bill"
title: "INCOME TAXES – Amends existing law to revise provisions regarding the Internal Revenue Code."
description: "INCOME TAXES – Amends existing law to revise provisions regarding the Internal Revenue Code."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 58"
citation: "Idaho H 58 (2021)"
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: "2021-01-28"
last_action: "2021-02-19"
source: "openstates"
source_identifier: "ocd-bill/45df1705-32f4-4b51-a3ff-72c97b78cd31"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0058/"
source_hash: "3e6fef6e57a926435e113fbc617a8ad422c48bc9adc27a339b691f31fdcffdd5"
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 58 (2021) — INCOME TAXES – Amends existing law to revise provisions regarding 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](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0058.pdf)

## Votes

- Read Third Time in Full – Previously Read in Full – — **68–0** (pass) · upper
- Read third time in full – — **32–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2021-01-28** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-01-29** Reported Printed and Referred to Revenue & Taxation
- **2021-02-02** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-02-03** Read second time; Filed for Third Reading
- **2021-02-04** Read Third Time in Full – Previously Read in Full – PASSED - 68-0-2AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Bundy, Cannon, Chew(Colwell), Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols, Okuniewicz, Palmer, Rubel, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – NoneAbsent – Chaney, RuchtiFloor Sponsor - HarrisTitle apvd - to Senate `passage, reading-3`
- **2021-02-05** Received from the House passed; filed for first reading
- **2021-02-05** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-02-10** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-02-11** Read second time; filed for Third Reading
- **2021-02-12** Read third time in full – PASSED - 32-0-3AYES – Agenbroad, Anthon, Bair, Bayer, Burgoyne, Cook, Crabtree, Grow, Guthrie, Harris, Heider, 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 – Burtenshaw, Den Hartog, JohnsonFloor Sponsor - GrowTitle apvd - to House `passage, reading-3`
- **2021-02-15** Returned from Senate Passed; to JRA for Enrolling
- **2021-02-16** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-02-17** Received from the House enrolled/signed by Speaker
- **2021-02-17** Signed by President; returned to House
- **2021-02-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-02-19** Delivered to Governor at 10:55 a.m. on February 18, 2021
- **2021-02-19** Reported Signed by Governor on February 18, 2021 Session Law Chapter 8 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/45df1705-32f4-4b51-a3ff-72c97b78cd31`. Confidence: reported (aggregated from official Idaho legislature records).