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---
type: "Bill"
title: "TAXES Repeals and amends existing law to repeal the Estate and Transfer Tax Reform Act of 1988 and to amend the definition of a “claimant” under the circuitbreaker law."
description: "TAXES Repeals and amends existing law to repeal the Estate and Transfer Tax Reform Act of 1988 and to amend the definition of a “claimant” under the circuitbreaker law."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2020"
identifier: "H 381"
citation: "Idaho H 381 (2020)"
classification: ["bill"]
subjects: ["ACTS", "ESTATES", "HOMES AND HOUSING", "REAL PROPERTY", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2020-01-30"
last_action: "2020-03-11"
source: "openstates"
source_identifier: "ocd-bill/c8bc0db9-2562-4f94-9ff1-41aeb55cf06c"
source_url: "http://legislature.idaho.gov/sessioninfo/2020/legislation/H0381/"
source_hash: "e75e980a391f6b10c0331ddbd99923ea64e3d22e758fe37abb9cb518bfac99c9"
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 381 (2020) — TAXES Repeals and amends existing law to repeal the Estate and Transfer Tax Reform Act of 1988 and to amend the definition of a “claimant” under the circuitbreaker law.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2020/legislation/H0381.pdf)
## Votes
- Read third time in full **350** (pass) · lower
- Read Third Time in Full **680** (pass) · upper
## Sponsors
- REVENUE AND TAXATION COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2020-01-30** Introduced, read first time, referred to JRA for Printing `introduction`
- **2020-01-31** Reported Printed and Referred to Revenue & Taxation
- **2020-02-03** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2020-02-04** Read second time; Filed for Third Reading
- **2020-02-05** Read Third Time in Full PASSED - 68-0-2AYES Abernathy, Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Chaney, Christensen, Clow, Collins, Crane, Davis, DeMordaunt, Dixon, Ehardt, Ellis, Furniss, Gannon, Gestrin, Gibbs, Giddings, Goesling, Green, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Kiska, Lickley, Marshall, Mason, McCrostie, Mendive, Monks, Moon, Moyle, Necochea, Nichols, Palmer, Raybould, Raymond, Remington, Ricks, Rubel, Scott, Shepherd, Stevenson, Syme, Toone, Troy, Vander Woude, Wagoner, Wintrow, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS NoneAbsent Chew, SmithFloor Sponsor - StevensonTitle apvd - to Senate `reading-3, passage`
- **2020-02-06** Received from the House passed; filed for first reading
- **2020-02-06** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2020-02-20** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2020-02-21** Read second time; filed for Third Reading
- **2020-03-03** Read third time in full PASSED - 35-0-0AYES Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Burtenshaw, Cheatham, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Hill, Johnson, Jordan, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nelson, Nye, Patrick, Rice, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, WoodwardNAYS NoneAbsent and excused NoneFloor Sponsor - BurgoyneTitle apvd - to House `reading-3, passage`
- **2020-03-04** Returned from Senate Passed; to JRA for Enrolling
- **2020-03-05** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2020-03-06** Received from the House enrolled/signed by Speaker
- **2020-03-06** Signed by President; returned to House
- **2020-03-09** Returned Signed by the President; Ordered Transmitted to Governor
- **2020-03-09** Delivered to Governor at 10:10 a.m. on March 9, 2020
- **2020-03-11** Reported Signed by Governor on March 9, 2020 Session Law Chapter 65 Effective: 07/01/2020 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c8bc0db9-2562-4f94-9ff1-41aeb55cf06c`. Confidence: reported (aggregated from official Idaho legislature records).