---
type: "Bill"
title: "TAXATION – Amends existing law to revise the definition of “Internal Revenue Code.”"
description: "TAXATION – Amends existing law to revise the definition of “Internal Revenue Code.”"
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2024"
identifier: "H 385"
citation: "Idaho H 385 (2024)"
classification: ["bill"]
subjects: ["FEDERAL LAWS AND RELATIONS", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2024-01-10"
last_action: "2024-02-02"
source: "openstates"
source_identifier: "ocd-bill/6a8eb732-4e8d-4a39-80df-66205968d3e2"
source_url: "https://legislature.idaho.gov/sessioninfo/2024/legislation/H0385/"
source_hash: "e172a0d721978acd6929fa78af84f566a464856ffe543c6b057be39b07cb5f7f"
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 385 (2024) — TAXATION – Amends existing law to revise the definition of “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/2024/legislation/H0385.pdf)

## Votes

- Read third time in full – — **34–0** (pass) · upper
- Read Third Time in Full – — **58–8** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2024-01-10** Introduced, read first time, referred to JRA for Printing `introduction`
- **2024-01-11** Reported Printed and Referred to Revenue & Taxation
- **2024-01-15** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2024-01-16** Read second time; Filed for Third Reading `reading-2`
- **2024-01-17** Read Third Time in Full – PASSED - 58-8-4AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Burns, Cannon, Cheatum, Chew(Wilson), Clow, Cornilles, Crane(12), Crane(13), Dixon(24), Durrant, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Horman, Kingsley, Lanting, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell(Schoenberg), Monks, Nash(Coberly), Necochea, Nelsen, Palmer, Petzke, Pickett, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Shepherd, Skaug, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Mr. SpeakerNAYS – Dixon(1), Ehardt, Gallagher, Lambert, Price, Scott, Tanner, YoungAbsent – Berch, Bundy, Holtzclaw, ManwaringFloor Sponsor - EhlersTitle apvd - to Senate `passage, reading-3`
- **2024-01-18** Received from the House passed; filed for first reading
- **2024-01-18** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2024-01-24** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2024-01-25** Read second time; filed for Third Reading `reading-2`
- **2024-01-26** Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Egbert(Semmelroth), Foreman, Grow, Guthrie, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, ZuiderveldNAYS – NoneAbsent and excused – HarrisFloor Sponsor - GrowTitle apvd - to House `passage`
- **2024-01-29** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2024-01-30** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2024-01-30** Received from the House enrolled/signed by Speaker
- **2024-01-30** Signed by President; returned to House `passage`
- **2024-01-31** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2024-02-01** Delivered to Governor at 11:35 a.m. on January 31, 2024 `executive-receipt`
- **2024-02-02** Reported Signed by Governor on February 1, 2024 Session Law Chapter 1 Effective: Retroactive to 01/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6a8eb732-4e8d-4a39-80df-66205968d3e2`. Confidence: reported (aggregated from official Idaho legislature records).