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Senate approves annual tax-conformity bill, House Bill 3
Summary
The Idaho Senate passed House Bill 3, its annual tax-conformity measure bringing state law into alignment with federal law as of Jan. 1, 2025; the bill passed 32-3 after brief explanation and two senators offered statements explaining their votes.
BOISE, Idaho — The Idaho Senate on Monday passed House Bill 3, the chamber’s annual tax-conformity bill, updating state tax references to match federal tax law as of Jan. 1, 2025.
Senator Groh, sponsor for the Senate floor, described the measure as the routine, yearly update that “brings us up to date with what the federal tax law is at 01/01/2025 and conforms the Idaho statute to agree with that.” He told colleagues there were no substantive changes to Idaho tax law this year and that the bill is intended to avoid duplication between state and federal filings.
The bill won final approval on third reading by a 32-3 vote. The roll-call record available in the transcript shows multiple senators voting “aye” during the clerk’s call; the transcript also records two senators explaining their votes on the floor before the tally. Senator Tara Shippey said she supported the measure’s tax-conformity function and explained her affirmative vote while reiterating a separate policy stance: “I fully support traditional marriage as defined in our state constitution,” she said during her explanation.
Another senator identified in the transcript said the tax-conformity provisions were acceptable but announced a no vote on constitutional grounds, stating, “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.”
Why it matters: Conformity bills tie state filing and calculation references to the federal code, which simplifies taxpayer compliance and avoids divergent definitions between state and federal returns. The Senate’s passage sends House Bill 3 back to the House of Representatives with the Senate-approved changes.
Background and procedure: The bill was read on third reading and placed before the Senate for final consideration. Senator Groh requested the further reading be dispensed with and opened the floor for debate; debate was brief and closed by the sponsor before the roll-call vote. The transcript records the final clerk’s announcement that House Bill 3 had passed the Senate and that the title was approved for return to the House.
What the record shows and does not: The Senate’s explanation-of-vote remarks are recorded in the transcript; specific line-item tax changes were not discussed on the floor during this session and the sponsor said there were no substantive changes to Idaho tax law in this iteration. The transcript does not specify a detailed vote-by-name list for all 35 senators; the overall tally recorded in the transcript is 32 in favor and 3 opposed.
