TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.

Reported Signed by Governor on February 10, 2026 Session Law Chapter 1 Effective: Retroactive to 01/01/2025

Delivered to Governor at 2:40 p.m. on February 9, 2026

Returned Signed by the President; Ordered Transmitted to Governor

Signed by President; returned to House

Received from the House enrolled/signed by Speaker

Reported Enrolled; Signed by Speaker; Transmitted to Senate

Returned from Senate Passed; to JRA for Enrolling

Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 28-7-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Shippy, Toews, VanOrden, Woodward, Zito, ZuiderveldNAYS – Guthrie, Rabe, Ruchti, Semmelroth, Taylor, Ward-Engelking, WintrowAbsent and excused – NoneFloor Sponsor - RicksTitle apvd - to House

Reported out of Committee with Do Pass Recommendation; Filed for second reading

Introduced, read first time; referred to: Local Government & Taxation

Received from the House passed; filed for first reading

Rules Suspended: Ayes 64 Nays 2 Abs/Excd 4, read in full as required – PASSED - 59-9-2AYES – Barbieri, Beiswenger, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Garner, Hall(Stone), Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – Berch, Church, Egbert, Galaviz, Gannon, Green, Haws, Mathias, RubelAbsent – Alfieri, ThompsonFloor Sponsor - EhlersTitle apvd - to Senate

Read second time; Filed for Third Reading

Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

Reported Printed and Referred to Revenue & Taxation

Introduced, read first time, referred to JRA for Printing