Amends existing law to update references to the Internal Revenue Code.

Thisbillrelatestoincometaxes. ItistheannualbilltoupdatereferencestotheInternalRevenueCode(IRC). The bill conforms the Idaho income tax code to changes made to the IRC that affect the 2018 taxable year. TheIdahoincometaxcodeusesfederaltaxableincomeasastartingpointforbothbusinessesandindividuals. Our tax forms use federal adjusted gross income as a starting point. Idaho uses a static conformity to a specific date, currently January 1, 2018. This bill updates Idaho Code section 63-3004, to January 1, 2019.