Internal revenue code conformity
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Internal revenue code conformity” Read the full text
2026 session
What it does
TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced, read first time, referred to JRA for Printing · Jan 29, 2026
Reported Printed and Referred to Revenue & Taxation · Jan 30, 2026
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading · Feb 2, 2026
Read second time; Filed for Third Reading · Feb 3, 2026
Received from the House passed; filed for first reading · Feb 4, 2026
Reported out of Committee with Do Pass Recommendation; Filed for second reading · Feb 6, 2026
Returned from Senate Passed; to JRA for Enrolling · Feb 9, 2026
Delivered to Governor at 2:40 p.m. on February 9, 2026 · Feb 10, 2026
Reported Signed by Governor on February 10, 2026 Session Law Chapter 1 Effective: Retroactive to 01/01/2025 · Feb 11, 2026
The numbers
1
sponsor on the bill
Sponsors
REVENUE AND TAXATION COMMITTEE
Recorded votes
Recorded voteSenate · 2026-02-06 · PASSED - 28-7-0 · AYES 28, NAYS 7, Absent and excused 0
Recorded voteHouse · 2026-02-03 · PASSED - 59-9-2 · AYES 59, NAYS 9, Absent 2
Roll-call results shown verbatim from the Idaho legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Reported Signed by Governor on February 10, 2026 Session Law Chapter 1 Effective: Retroactive to 01/01/2025 (Feb 11, 2026).