Committee sends annual tax conformity bill to the Senate floor

The Idaho Legislature's Local Government and Taxation Committee voted to send House Bill 3, the annual tax conformity measure, to the full Senate with a due-pass recommendation after a brief presentation and voice vote.

Representative Jeff Ehlers, R.-District 21 of Meridian, told the committee the bill makes a single change: "All it does is change the year from 2024 to conforming through 01/01/2025." He said the bill is routine this year because Congress made no significant tax-code changes during the past session but noted there may be more changes next year under a new federal administration. "So there is some urgency to this," Ehlers said, adding that tax filers, preparers and the Idaho State Tax Commission need to know whether Idaho will conform.

The committee took a motion from Senator Groh to send the bill to the Senate floor with a due-pass recommendation; there was no roll-call vote recorded in the transcript, and the chair called for ayes and the motion carried by voice. Chairman Ricks thanked Representative Ehlers for appearing.

Because the measure is a one-year conformity update, the committee did not debate substance of tax policy beyond the need for timely action to give tax preparers and the tax commission guidance before return processing begins. Representative Ehlers said he would like to see federal tax relief provisions but offered no specific language and directed questions about expected federal changes to the state's congressional delegation.

The committee recorded no formal objections in the transcript and noted Senator Groh agreed to carry the bill to the floor.