2021 Idaho State Legislation - Impacting the Profession
Idaho Society staff diligently monitored the House and Senate Tax Committees during the 2021 Idaho Legislative session.
1.11.21 - 1st Regular Session of the 66th Idaho Legislature convened
3.19.21 - 1st Regular Session of the 66th Idaho Legislature recessed
4.6.21 - 1st Regular Session of the 66th Idaho Legislature RE-convened
5.12.21 - Senate Adjourned Sine Die at 11pm
5.12.21 - House Recessed at the Call of the Speaker, no later than Friday, December 31, 2021
On May 12, the work of this session concluded in a unique manner in that the Senate adjourned sine die while the House recessed, making it possible for the House to call the Senate back to work sometime later this year.
2021 Idaho Legislative Resources:
- 2021 Sine Die Report
- 2021 Legislative Session Key Actions Summary
- This Key Actions document reflects legislation passed and approved by the Governor as of May 12
- Idaho In Session - Watch events live
- My Bill Tracker - Sign up for automatic notices of updates to bills of your choice
- 2021 Legislation by Number
- 2021 Legislative Directory - legislator, state agencies, and legislative staff information
- 2021 Mini Directory - summary of legislator information
- Key Committee Meetings & Agendas
2021 Bills to watch:
| H058 - Conformity | Law - 2.18.21 Effective: Retroactive to 1.1.21 |
| H0251 - Income tax, federal relief moneys (PPP) | Law - 3.18.21 Effective: Retroactive to 1.1.21 |
| H0276 - Taxes, depreciable property | Law - 4.13.21 Effective: Retroactive to 1.1.21 |
| H0380 - Income Taxes | Law - 5.10.21 Effective: Retroactive to 1.1.21 |
| H0389 - Property Taxes | Law - 5.12.21 Effective: Retroactive to 1.1.2021 SECTION 1-7 & 12; 1.1.22 SECTION 8-11 |
| H0332 - Income taxes, rebate | Replaced by H0380 |
| H0347 - Tax return, filing date | U.C. to be returned to Rev & Tax on 4.13 |
| H0006 - Tax appeals, hearings | H Rev/Tax |
| H0012 - Short-term rentals, tax | H Rev/Tax |
| H0013 - Income tax, partnerships | Held in H Rev/Tax |
| H0014 - Municipalities, bankruptcy | Returned to H Rev/Tax |
| H0019 - Idaho sales tax, corporations | Held in H Rev/Tax |
| H0021 - Businesses, licensing, tax exempt | Passed House - 68-2-0 S Loc Gov |
| H0032 - Sales tax, manufactured homes | Law - 3.12.21 Effective 7.1.21 |
| H0041 - Foundations, trusts, reporting | Passed House - 68-2-0 S Jud |
| H0073 - Local gov, uniform accounting | Law - 3.18.21 Effective 7.1.21 (sections 1-4) Effective 7.21.21 (sections 5 & 6) |
| H0112 - Sales tax rebate, road materials | Passed House - 64-3-3 S Loc Gov |
| H0170 - Taxable income, business losses (Trailer bill to H0058) | Law - 3.17.21 Effective: Retroactive to 1.1.18 |
| H0180 - Retirement program | H Business |
| H0210 - Sales tax, nonresidents, vehicles | Law - 4.13.21 Effective 7.1.21 |
| H0213 - Income tax, federal relief moneys | Returned to H Rev/Tax (replaced with H0251) |
| H0214 - State tax commission | Governor vetoed - 3.26.21 Veto Override passed House 62-7-1 Veto Sustained by Senate: 21-14-0 |
| H0217 - Taxes, rebuttable presumption | Law - 4.13.21 Effective 7.1.21 |
| H0252a - Property assessments, agriculture | Law - 4.22.21 Effective 7.1.21 |
| H0277 - Board of tax appeals, hearings | Law - 4.13.21 Effective 7.1.21 |
| H0317 - Affected business entity tax | Law - 4.15.21 Effective: Retroactive to 1.1.21 |
| S1029 - Sales, use tax, internet sales | S Loc Gov |
| S1077 - Uniform electronic wills act | S Jud |
| S1182 - Unemployment benefit formula | S Com Hum Res |