---
type: "Bill"
title: "INCOME TAXES – Amends existing law to update references to the Internal Revenue Code regarding unemployment benefits and to update the recognition of marriage."
description: "INCOME TAXES – Amends existing law to update references to the Internal Revenue Code regarding unemployment benefits and to update the recognition of marriage."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2022"
identifier: "H 472"
citation: "Idaho H 472 (2022)"
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: "2022-01-26"
last_action: "2022-02-24"
source: "openstates"
source_identifier: "ocd-bill/b1a256c4-746b-4059-9936-e963bcb0983b"
source_url: "https://legislature.idaho.gov/sessioninfo/2022/legislation/H0472/"
source_hash: "dc8613d9877f2e7e6239e0ec507fc9eb2cae81ae369bf78bc772acf4b73bfa19"
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 472 (2022) — INCOME TAXES – Amends existing law to update references to the Internal Revenue Code regarding unemployment benefits and to update the recognition of marriage.

## 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/2022/legislation/H0472.pdf)

## Votes

- Read Third Time in Full – — **46–22** (pass) · upper
- Read third time in full – — **35–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2022-01-26** Introduced, read first time, referred to JRA for Printing `introduction`
- **2022-01-27** Reported Printed and Referred to Revenue & Taxation
- **2022-01-31** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2022-02-01** Read second time; Filed for Third Reading
- **2022-02-02** Read Third Time in Full – PASSED - 46-22-2AYES – Adams, Addis, Amador, Andrus, Berch, Blanksma, Bundy, Burns, Cannon, Chaney, Chew, Erickson(Powell), Furniss, Galloway, Gannon, Gestrin, Gibbs, Green, Harris, Hartgen, Holtzclaw, Horman, Kerby, Lickley, Manwaring, Marshall, Mathias, McCann, McCrostie, Mendive, Mitchell, Monks, Moyle, Nash, Necochea, Okuniewicz, Palmer, Rubel, Ruchti, Syme, Toone, Weber, Wood, Yamamoto, Youngblood, Mr. SpeakerNAYS – Armstrong, Barbieri, Boyle, Christensen, Clow, Crane, DeMordaunt, Dixon, Ehardt, Ferch, Giddings(Carlson), Hanks, Kingsley, Moon, Nate, Nichols, Scott, Shepherd, Skaug, Vander Woude, Wisniewski, YoungAbsent – Kauffman, TroyFloor Sponsor - MoyleTitle apvd - to Senate `passage, reading-3`
- **2022-02-03** Received from the House passed; filed for first reading
- **2022-02-03** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2022-02-09** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2022-02-10** Read second time; filed for Third Reading
- **2022-02-14** Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bayer, Blair(Johnson), Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Lakey, Lee, Lent, Lodge, Martin, McClusky(Heider), Nelson, Nye, Patrick, Rice, Ricks, Riggs, Semmelroth, Souza, Stennett, Thayn, VanOrden(Bair), Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – NoneFloor Sponsor - GrowTitle apvd - to House `passage, reading-3`
- **2022-02-15** Returned from Senate Passed; to JRA for Enrolling
- **2022-02-16** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2022-02-17** Received from the House enrolled/signed by Speaker
- **2022-02-17** Signed by President; returned to House
- **2022-02-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2022-02-21** Delivered to Governor at 11:25 a.m. on February 18, 2022
- **2022-02-24** Reported Signed by Governor on February 23, 2022 Session Law Chapter 7 Effective: Retroactive to 01/01/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b1a256c4-746b-4059-9936-e963bcb0983b`. Confidence: reported (aggregated from official Idaho legislature records).