---
type: "Bill"
title: "TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments."
description: "TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2026"
identifier: "H 559"
citation: "Idaho H 559 (2026)"
classification: ["bill"]
subjects: ["FEDERAL LAWS AND RELATIONS", "RESEARCH", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 16
vote_count: 2
first_action: "2026-01-29"
last_action: "2026-02-11"
source: "openstates"
source_identifier: "ocd-bill/c0e40f19-19f1-4ef3-8240-49be84800204"
source_url: "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0559/"
source_hash: "b58b471c151fb5ed0f6777e20ef9fbbc44e15905d728580f3731020ec9144b9a"
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 559 (2026) — TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.

## 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/2026/legislation/H0559.pdf)

## Votes

- Rules Suspended: Ayes 64 Nays 2 Abs/Excd 4, read in full as required – — **59–9** (pass) · lower
- Rules Suspended (2/3 Vote Read in full as required) – — **28–7** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2026-01-29** Introduced, read first time, referred to JRA for Printing `introduction`
- **2026-01-30** Reported Printed and Referred to Revenue & Taxation
- **2026-02-02** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2026-02-03** Read second time; Filed for Third Reading `reading-2`
- **2026-02-03** Rules Suspended: Ayes 64 Nays 2 Abs/Excd 4, read in full as required – PASSED - 59-9-2AYES – Barbieri, Beiswenger, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Garner, Hall(Stone), Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – Berch, Church, Egbert, Galaviz, Gannon, Green, Haws, Mathias, RubelAbsent – Alfieri, ThompsonFloor Sponsor - EhlersTitle apvd - to Senate
- **2026-02-04** Received from the House passed; filed for first reading
- **2026-02-04** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2026-02-06** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2026-02-06** Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 28-7-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Shippy, Toews, VanOrden, Woodward, Zito, ZuiderveldNAYS – Guthrie, Rabe, Ruchti, Semmelroth, Taylor, Ward-Engelking, WintrowAbsent and excused – NoneFloor Sponsor - RicksTitle apvd - to House `passage, reading-3`
- **2026-02-09** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2026-02-09** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2026-02-09** Received from the House enrolled/signed by Speaker
- **2026-02-09** Signed by President; returned to House `passage`
- **2026-02-09** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2026-02-10** Delivered to Governor at 2:40 p.m. on February 9, 2026 `executive-receipt`
- **2026-02-11** Reported Signed by Governor on February 10, 2026 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/c0e40f19-19f1-4ef3-8240-49be84800204`. Confidence: reported (aggregated from official Idaho legislature records).