Idaho Capitol Watch
HB 92: TAXATION – Amends existing law to revise provisions regarding the extension of time for certain filing deadlines.
Revises Idaho Code Section 63-3033 to simplify income tax extension process: provides automatic 6-month filing extensions for all taxpayers (payment still due originally), eliminates failure-to-file penalties, reduces failure-to-pay penalty from 2% to 1% per month, and adjusts deadlines for non-residents. Effective January 1, 2026.
Status
Second Reading (House) (February 25, 2025) · Originated in the Idaho House · Introduced January 30, 2025
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Printing
Bill history
- January 30, 2025 — House: Introduced, read first time, referred to JRA for Printing
- January 31, 2025 — House: Reported Printed and Referred to Revenue & Taxation
- February 24, 2025 — House: Reported out of Committee with Do Pass Recommendation, Filed for Second Reading (do_pass)
- February 25, 2025 — House: Read second time; Filed for Third Reading
- February 26, 2025 — House: U.C. to hold place on third reading calendar one legislative day (tabled)
- February 27, 2025 — House: U.C. to hold place on third reading calendar one legislative day (tabled)
- February 28, 2025 — House: U.C. to be returned to Revenue & Taxation Committee
If this preview does not update automatically, use the full page link.