republic-os/legislation/us/states/id/2018/h-514.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	TAXATION – Amends existing law to revise provisions regarding certain qualified property held by an estate, trust, S corporation, partnership, limited liability company or an individual, to establish provisions regarding fair market valuation, to establish provisions regarding adjusted basis allocation and to establish provisions regarding certain part-year resident and nonresident owners of multistate entities.	TAXATION – Amends existing law to revise provisions regarding certain qualified property held by an estate, trust, S corporation, partnership, limited liability company or an individual, to establish provisions regarding fair market valuation, to establish provisions regarding adjusted basis allocation and to establish provisions regarding certain part-year resident and nonresident owners of multistate entities.	us/states/id	Idaho Legislature	2018	H 514	Idaho H 514 (2018)	bill	PARTNERSHIPS REAL PROPERTY TAX AND TAXATION INCOME	enacted		1	18	2	2018-02-07	2018-03-21	openstates	ocd-bill/697f814a-941b-4807-bd70-e7225b61c364	http://legislature.idaho.gov/sessioninfo/2018/legislation/H0514/	839897d430d2cafabe73ef15c8a6018ca473074ac3630682561470ea0561400d	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-id

Idaho H 514 (2018) — TAXATION – Amends existing law to revise provisions regarding certain qualified property held by an estate, trust, S corporation, partnership, limited liability company or an individual, to establish provisions regarding fair market valuation, to establish provisions regarding adjusted basis allocation and to establish provisions regarding certain part-year resident and nonresident owners of multistate entities.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source

Votes

• Read Third Time in Full – — 68–0 (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.

• 2018-02-07 Introduced, read first time, referred to JRA for Printing introduction
• 2018-02-09 Reported Printed and Referred to Revenue & Taxation
• 2018-02-13 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading committee-passage-favorable
• 2018-02-14 Read second time; Filed for Third Reading
• 2018-02-15 U.C. to hold place on third reading calendar one legislative day
• 2018-02-16 Read Third Time in Full – PASSED - 68-0-1AYES – Amador, Anderson, Anderst, Armstrong, Barbieri, Bell, Blanksma, Boyle, Burtenshaw, Chaney, Cheatham, Chew, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Gannon, Gestrin, Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, King, Kingsley, Kloc(Tway), Loertscher, Luker, Malek, Manwaring, McCrostie, McDonald, Mendive, Miller, Monks, Moon, Moyle, Nate, Packer, Palmer, Perry, Raybould, Redman, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Thompson, Toone, Troy, VanOrden, Vander Woude, Wagoner, Wood, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – WintrowHouse seat 5A is vacantFloor Sponsor - ChaneyTitle apvd - to Senate reading-3, passage
• 2018-02-19 Received from the House passed; filed for first reading
• 2018-02-19 Introduced, read first time; referred to: Local Government & Taxation introduction
• 2018-03-06 Reported out of Committee with Do Pass Recommendation; Filed for second reading committee-passage-favorable
• 2018-03-07 Read second time; filed for Third Reading
• 2018-03-12 Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Crabtree, Den Hartog, Foreman, Guthrie, Hagedorn, Harris, Heider, Hill, Johnson, Jordan, Keough, Lakey, Lee, Lodge, Martin, Mortimer, Nonini, Nye, Patrick, Potts, Rice, Siddoway, Souza, Stennett, Thayn, Vick, Ward-Engelking, WinderNAYS – NoneAbsent and excused – NoneFloor Sponsor - HillTitle apvd - to House reading-3, passage
• 2018-03-13 Returned from Senate Passed; to JRA for Enrolling
• 2018-03-14 Reported Enrolled; Signed by Speaker; Transmitted to Senate
• 2018-03-15 Received from the House enrolled/signed by Speaker
• 2018-03-15 Signed by President; returned to House
• 2018-03-16 Returned Signed by the President; Ordered Transmitted to Governor
• 2018-03-21 Delivered to Governor at 10:20 a.m. on March 16, 2018
• 2018-03-20 Reported Signed by Governor on March 20, 2018 Session Law Chapter 186 Effective: Retroactive to 01/01/2018 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/697f814a-941b-4807-bd70-e7225b61c364. Confidence: reported (aggregated from official Idaho legislature records).