---
type: "Bill"
title: "TAXATION – Amends existing law to update references to the current Internal Revenue Code."
description: "TAXATION – Amends existing law to update references to the current Internal Revenue Code."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 3"
citation: "Idaho H 3 (2025)"
classification: ["bill"]
subjects: ["FEDERAL LAWS AND RELATIONS", "GOVERNMENT", "INTERNAL REVENUE", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2025-01-09"
last_action: "2025-01-28"
source: "openstates"
source_identifier: "ocd-bill/125a838a-1fd1-415f-9bb4-8812303cb131"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0003/"
source_hash: "91ac6fbb151162d141d170f277fed365d9b39a009d270e0c154b248853b256c1"
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 3 (2025) — TAXATION – Amends existing law to update references to the current 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/2025/legislation/H0003.pdf)

## Votes

- Rules Suspended: Ayes 67 Nays 2 Abs/Excd 1, read in full as required – — **56–14** (pass) · lower
- Read third time in full – — **32–3** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2025-01-09** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-01-10** Reported Printed and Referred to Revenue & Taxation
- **2025-01-13** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-01-14** Read second time; Filed for Third Reading `reading-2`
- **2025-01-14** Rules Suspended: Ayes 67 Nays 2 Abs/Excd 1, read in full as required – PASSED - 56-14-0AYES – Achilles, Alfieri, Andrus, Barbieri, Berch, Boyle, Bruce, Burgoyne, Cannon, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green(Schubin), Handy, Harris, Healey, Hill, Holtzclaw, Horman, Manwaring, Mathias(Carlson), McCann, Mendive, Mickelsen(Hatch), Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Raybould, Raymond, Rubel, Sauter, Shepherd, Shirts, Skaug, Tanner(14), Vander Woude, Weber, Wheeler, Mr. SpeakerNAYS – Beiswenger, Cayler, Ehardt, Hawkins, Hostetler, Leavitt, Marmon, Price, Rasor, Redman, Scott, Tanner(13), Thompson, WisniewskiAbsent – NoneFloor Sponsor - EhlersTitle apvd - to Senate
- **2025-01-15** Received from the House passed; filed for first reading
- **2025-01-15** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-01-17** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-01-20** Read second time; filed for Third Reading `reading-2`
- **2025-01-21** Read third time in full – PASSED - 32-3-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, WoodwardNAYS – Kohl, Zito, ZuiderveldAbsent and excused – NoneFloor Sponsor - GrowTitle apvd - to House `passage`
- **2025-01-22** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-01-23** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-01-24** Received from the House enrolled/signed by Speaker
- **2025-01-24** Signed by President; returned to House `passage`
- **2025-01-27** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-01-28** Delivered to Governor at 2:31 p.m. on January 27, 2025 `executive-receipt`
- **2025-01-28** Reported Signed by Governor on January 27, 2025 Session Law Chapter 1 Effective: Retroactive to 01/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/125a838a-1fd1-415f-9bb4-8812303cb131`. Confidence: reported (aggregated from official Idaho legislature records).