TAXATION – Amends existing law to revise provisions regarding the extension of time for certain filing deadlines.

This Idaho bill (H 92) revises tax filing deadlines for income tax returns. It requires taxpayers to pay at least 80% of their total tax due by the original deadline to automatically qualify for a six-month extension, up from a previous 70% threshold. It also clarifies that no payment is needed for extensions if the balance due is $50 or less, and provides specific extensions for military personnel abroad and those filing federal returns under IRS provisions. The changes apply to all Idaho income tax filers and adjust late payment penalties tied to the new payment requirement. The bill takes effect January 1, 2026.