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---
type: "Bill"
title: "INCOME TAXES Amends existing law to revise provisions regarding the Internal Revenue Code."
description: "INCOME TAXES Amends existing law to revise provisions regarding the Internal Revenue Code."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 58"
citation: "Idaho H 58 (2021)"
classification: ["bill"]
subjects: ["CODES", "INTERNAL REVENUE", "TAX AND TAXATION", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-01-28"
last_action: "2021-02-19"
source: "openstates"
source_identifier: "ocd-bill/45df1705-32f4-4b51-a3ff-72c97b78cd31"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0058/"
source_hash: "3e6fef6e57a926435e113fbc617a8ad422c48bc9adc27a339b691f31fdcffdd5"
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 58 (2021) — INCOME TAXES Amends existing law to revise provisions regarding the 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/2021/legislation/H0058.pdf)
## Votes
- Read Third Time in Full Previously Read in Full **680** (pass) · upper
- Read third time in full **320** (pass) · lower
## Sponsors
- REVENUE AND TAXATION COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-28** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-01-29** Reported Printed and Referred to Revenue & Taxation
- **2021-02-02** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-02-03** Read second time; Filed for Third Reading
- **2021-02-04** Read Third Time in Full Previously Read in Full PASSED - 68-0-2AYES Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Bundy, Cannon, Chew(Colwell), Christensen, Clow, Crane, Davis, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols, Okuniewicz, Palmer, Rubel, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS NoneAbsent Chaney, RuchtiFloor Sponsor - HarrisTitle apvd - to Senate `passage, reading-3`
- **2021-02-05** Received from the House passed; filed for first reading
- **2021-02-05** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-02-10** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-02-11** Read second time; filed for Third Reading
- **2021-02-12** Read third time in full PASSED - 32-0-3AYES Agenbroad, Anthon, Bair, Bayer, Burgoyne, Cook, Crabtree, Grow, Guthrie, Harris, Heider, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rabe, Rice, Ricks, Riggs, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS NoneAbsent and excused Burtenshaw, Den Hartog, JohnsonFloor Sponsor - GrowTitle apvd - to House `passage, reading-3`
- **2021-02-15** Returned from Senate Passed; to JRA for Enrolling
- **2021-02-16** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-02-17** Received from the House enrolled/signed by Speaker
- **2021-02-17** Signed by President; returned to House
- **2021-02-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-02-19** Delivered to Governor at 10:55 a.m. on February 18, 2021
- **2021-02-19** Reported Signed by Governor on February 18, 2021 Session Law Chapter 8 Effective: Retroactive to 01/01/2021 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/45df1705-32f4-4b51-a3ff-72c97b78cd31`. Confidence: reported (aggregated from official Idaho legislature records).