Income taxes, partnerships
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Income taxes, partnerships” Read the full text
2026 session
What it does
TAXATION – Amends and adds to existing law to revise provisions regarding the taxation of partnership income.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced, read first time, referred to JRA for Printing · Feb 19, 2026
Reported Printed and Referred to Revenue & Taxation · Feb 20, 2026
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading · Feb 26, 2026
Read second time; Filed for Third Reading · Feb 27, 2026
U.C. to hold place on third reading calendar one legislative day · Mar 2, 2026
Read Third Time in Full – PASSED - 65-0-5AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws(Woller), Healey, Hill(Brown), Hostetler, Leavitt, Manwaring, Marmon, Mathias, Mendive, Mickelsen, Miller, Mitchell, Monks, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Crane(13), Holtzclaw, McCann, Nelsen, WheelerFloor Sponsor - EhlersTitle apvd - to Senate · Mar 3, 2026
Received from the House passed; filed for first reading · Mar 4, 2026
Reported out of Committee with Do Pass Recommendation; Filed for second reading · Mar 12, 2026
Read second time; filed for Third Reading · Mar 13, 2026
Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – SemmelrothFloor Sponsor - GrowTitle apvd - to House · Mar 17, 2026
Reported Enrolled; Signed by Speaker; Transmitted to Senate · Mar 18, 2026
Returned Signed by the President; Ordered Transmitted to Governor · Mar 19, 2026
Reported Signed by Governor on March 20, 2026 Session Law Chapter 81 Effective: 07/01/2026 · Mar 23, 2026
The numbers
1
sponsor on the bill
Sponsors
REVENUE AND TAXATION COMMITTEE
Recorded votes
Recorded voteSenate · 2026-03-17 · PASSED - 34-0-1 · AYES 34, NAYS 0, Absent and excused 1
Recorded voteHouse · 2026-03-03 · PASSED - 65-0-5 · AYES 65, NAYS 0, Absent 5
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 March 20, 2026 Session Law Chapter 81 Effective: 07/01/2026 (Mar 23, 2026).