---
type: "Bill"
title: "INCOME TAXES – Amends existing law to revise the individual and corporate income tax rate and to provide for an income tax rebate."
description: "INCOME TAXES – Amends existing law to revise the individual and corporate income tax rate and to provide for an income tax rebate."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2022"
identifier: "H 436"
citation: "Idaho H 436 (2022)"
classification: ["bill"]
subjects: ["BUSINESS", "CORPORATIONS", "TAX AND TAXATION", "INCOME", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2022-01-12"
last_action: "2022-02-07"
source: "openstates"
source_identifier: "ocd-bill/4abe6f7a-04ef-4ddd-a664-5e7789177737"
source_url: "https://legislature.idaho.gov/sessioninfo/2022/legislation/H0436/"
source_hash: "5afd87e1218af5a99f9cb16fa7fbe98eb7cf63bfa5570238dac35b316f976442"
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 436 (2022) — INCOME TAXES – Amends existing law to revise the individual and corporate income tax rate and to provide for an income tax rebate.

## 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/H0436.pdf)

## Votes

- Read third time in full – — **27–7** (pass) · lower
- Read Third Time in Full – — **57–13** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2022-01-12** Introduced, read first time, referred to JRA for Printing `introduction`
- **2022-01-13** Reported Printed and Referred to Revenue & Taxation
- **2022-01-18** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2022-01-19** Read second time; Filed for Third Reading
- **2022-01-20** Read Third Time in Full – PASSED - 57-13-0AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Bundy, Cannon, Chaney, Christensen, Clow, Crane, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gestrin, Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCann, Mendive, Mitchell, Monks, Moon, Moyle, Nate, Nichols, Okuniewicz, Palmer, Scott, Shepherd, Skaug, Syme, Troy, Vander Woude, Weber, Wisniewski, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Berch, Burns, Chew, Gannon, Green, Mathias, McCrostie(Coberly), Nash, Necochea, Rubel, Ruchti, Toone, WoodAbsent – NoneFloor Sponsors - Harris & MoyleTitle apvd - to Senate `passage, reading-3`
- **2022-01-21** Received from the House passed; filed for first reading
- **2022-01-21** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2022-01-28** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2022-01-31** Read second time; filed for Third Reading
- **2022-02-01** Read third time in full – PASSED - 27-7-1AYES – Agenbroad, Anthon, Bayer, Blair(Johnson), Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Lakey, Lee, Lodge, Martin, Patrick, Rice, Ricks, Riggs, Souza, Thayn, VanOrden(Bair), Vick, Winder, Woodward, ZitoNAYS – Burgoyne, Nelson, Nye, Semmelroth, Stennett, Ward-Engelking, WintrowAbsent and excused – LentFloor Sponsor - RiceTitle apvd - to House `passage, reading-3`
- **2022-02-02** Returned from Senate Passed; to JRA for Enrolling
- **2022-02-02** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2022-02-02** Received from the House enrolled/signed by Speaker
- **2022-02-02** Signed by President; returned to House
- **2022-02-02** Returned Signed by the President; Ordered Transmitted to Governor
- **2022-02-03** Delivered to Governor at 1:45 p.m. on February 2, 2022
- **2022-02-07** Reported Signed by Governor on February 4, 2022 Session Law Chapter 1 Effective: Retroactive to 01/01/2022 SECTION 1 -3; 02/04/2022 SECTION 4 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4abe6f7a-04ef-4ddd-a664-5e7789177737`. Confidence: reported (aggregated from official Idaho legislature records).