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---
type: "Bill"
title: "TAXATION Amends existing law to update references to the current Internal Revenue Code."
description: "TAXATION Amends existing law to update references to the current Internal Revenue Code."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 3"
citation: "Idaho H 3 (2025)"
classification: ["bill"]
subjects: ["FEDERAL LAWS AND RELATIONS", "GOVERNMENT", "INTERNAL REVENUE", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2025-01-09"
last_action: "2025-01-28"
source: "openstates"
source_identifier: "ocd-bill/125a838a-1fd1-415f-9bb4-8812303cb131"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0003/"
source_hash: "91ac6fbb151162d141d170f277fed365d9b39a009d270e0c154b248853b256c1"
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 3 (2025) — TAXATION Amends existing law to update references to the current 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/2025/legislation/H0003.pdf)
## Votes
- Rules Suspended: Ayes 67 Nays 2 Abs/Excd 1, read in full as required **5614** (pass) · lower
- Read third time in full **323** (pass) · upper
## Sponsors
- REVENUE AND TAXATION COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-01-09** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-01-10** Reported Printed and Referred to Revenue & Taxation
- **2025-01-13** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-01-14** Read second time; Filed for Third Reading `reading-2`
- **2025-01-14** Rules Suspended: Ayes 67 Nays 2 Abs/Excd 1, read in full as required PASSED - 56-14-0AYES Achilles, Alfieri, Andrus, Barbieri, Berch, Boyle, Bruce, Burgoyne, Cannon, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green(Schubin), Handy, Harris, Healey, Hill, Holtzclaw, Horman, Manwaring, Mathias(Carlson), McCann, Mendive, Mickelsen(Hatch), Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Raybould, Raymond, Rubel, Sauter, Shepherd, Shirts, Skaug, Tanner(14), Vander Woude, Weber, Wheeler, Mr. SpeakerNAYS Beiswenger, Cayler, Ehardt, Hawkins, Hostetler, Leavitt, Marmon, Price, Rasor, Redman, Scott, Tanner(13), Thompson, WisniewskiAbsent NoneFloor Sponsor - EhlersTitle apvd - to Senate
- **2025-01-15** Received from the House passed; filed for first reading
- **2025-01-15** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-01-17** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-01-20** Read second time; filed for Third Reading `reading-2`
- **2025-01-21** Read third time in full PASSED - 32-3-0AYES Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, WoodwardNAYS Kohl, Zito, ZuiderveldAbsent and excused NoneFloor Sponsor - GrowTitle apvd - to House `passage`
- **2025-01-22** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-01-23** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-01-24** Received from the House enrolled/signed by Speaker
- **2025-01-24** Signed by President; returned to House `passage`
- **2025-01-27** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-01-28** Delivered to Governor at 2:31 p.m. on January 27, 2025 `executive-receipt`
- **2025-01-28** Reported Signed by Governor on January 27, 2025 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/125a838a-1fd1-415f-9bb4-8812303cb131`. Confidence: reported (aggregated from official Idaho legislature records).