Senate approves House Bill 3, annual tax-conformity measure, 32-3

BOISE — The Idaho Senate on Tuesday passed House Bill 3, the chamber’s annual tax-conformity measure, agreeing to align Idaho’s tax code with federal law as of Jan. 1, 2025. The bill passed the Senate by voice and roll call, 32 in favor and 3 opposed.

Senator Growe, sponsor of the measure, described the bill as the chamber’s routine update so Idaho’s definitions and forms remain synchronized with federal taxable income. “This is our annual tax conformity bill,” Growe said on the floor, adding the bill makes no substantive tax changes this year and brings state law into accord with federal law as of Jan. 1, 2025.

The bill updates statutory references and includes language declaring an emergency and providing retroactive application, consistent with prior annual conformity measures. Senator Growe told colleagues that starting Idaho returns with federal taxable income keeps state forms simpler for filers.

Some senators used their explanation-of-vote time to state broader concerns. Senator Shippey said he would vote yes and called federal alignment “important for simplicity and fairness for my constituents,” while also reiterating his support for the state’s constitutional definition of marriage. Another senator, whose name was not clearly identified on the record, said they supported the tax-conformity aspects but would vote no because of concerns about federal overreach on marriage policy: “I support the tax conformity part of this bill. However, I will be a no on this bill because it violates federal government overreach into the rights of our state to define marriage.”

The roll call on final passage produced the 32–3 result reported by the secretary. With the Senate’s passage, the bill will be returned to the Idaho House of Representatives.

Votes at a glance

- House Bill 3 (Revenue and Taxation Committee): Passed the Senate 32–3. Referred back to the House for any further action.