Bill Title: Adds to and amends existing law relating to state income taxes to provide definitions of the terms "pass-through entity" and "owner of interest in a pass-through entity"; to revise the manner in which the income of pass-through entities income is reported and paid; and to provide a system of backup withholding for individuals who are owners of pass-through entities or beneficiaries of a trust or estate who do not elect to have their income taxes paid on the entity's return.

Sponsorship: Unknown

Status: (Passed) 2010-03-05 - Governor signed Session Law Chapter 37 Effective: 01/01/11 [H0382 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2010-01-14	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Idaho H0382

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Idaho H0382 currently on file.