Idaho updates Code conformity

The Governor of Idaho has signed significant tax reform legislation. The legislation updates the state’s Code conformity date to:

  • December 21, 2017, for tax year 2017;
  • December 31, 2017, applicable to Code Sec. 965 (repatriation tax provisions) and Code Sec. 213 (personal income tax deduction for medical expenses) for tax year 2017; and
  • January 1, 2018, for tax years beginning after 2017.

(H.B. 463, Laws 2018, approved March 12, 2018, and retroactively effective to January 1, 2018.)

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