States / Idaho / H 519

H 519 In Committee

TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits related to capital investments and research activities.

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LEGISLATURE OF THE STATE OF IDAHO

Sixty-eighth Legislature Second Regular Session - 2026

IN THE HOUSE OF REPRESENTATIVES

HOUSE BILL NO. 519

BY REVENUE AND TAXATION COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; AMENDING SECTION 63-3004, IDAHO CODE, TO REVISE A PRO-

3 VISION REGARDING THE APPLICATION OF THE INTERNAL REVENUE CODE; AMENDING

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