TallyIDAHOLegislative Tracker
H07152022 Regular SessionSigned into law

Amends existing law to revise provisions regarding filing for certain income tax refunds or credits.

INCOME TAXES -- Amends existing law to revise provisions regarding filing for certain income tax refunds or credits.

IntroducedIn CommitteeFloor VoteEnacted
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This legislation would amend Title 63, Chapter 30, Idaho Code. Currently, there is a three-year statute of limitations to make a claim for credit or for refund of certain overpaid taxes. By contrast, Idaho taxpayers are responsible for underpaid taxes—plus penalties and interest—for a ten-year window. This legislation would extendthestatuteoflimitationsrelatingtoclaimsforcreditofoverpaidtaxes, allowingthemtobeoffsetagainst taxes due.

house Chamber· Mar 7, 2022

House Third Reading

✓ Passed
68 Yea
0 Nay
2 absentPassed by 68 votes
Republican
56 yea/0 nay
Democrat
12 yea/0 nay
Show all 68 voter names

ABSENT / NOT VOTING (2)

Reported Signed by Governor on March 29, 2022 Session Law Chapter 311 Effective: Retroactive to 01/01/2022