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Supreme Court Denies Review in Taxpayer Apportionment Win | Blank Rome LLP


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In a case involving whether a nondomiciliary state can apportion a gain earned by a passive holding company on the sale of an interest in a limited liability company (“LLC”), the Idaho Supreme Court found the gain was not apportionable, and the U.S. Supreme Court denied review.
Noell Indus. Inc. v. Idaho State Tax Comm’n, 470 P. 3d 1176 (Idaho filed May 22, 2020),
cert. denied, 209 L. Ed. 2d 130 (2021). This case is significant in that it adds clarity to the question never addressed by the U.S. Supreme Court of whether a passive holding company is unitary with the investment it holds. The careful analysis in ....

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Flexibility and Clarification to the Idaho Patient Act | Holland & Hart LLP


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On March 1, 2021, Idaho Governor Brad Little signed House Bill No. 42, giving healthcare providers additional time to comply with the requirements imposed by the controversial Idaho Patient Act that was signed into law March 16, 2020, and went into effect January 1, 2021.
The Idaho Patient Act, Idaho Code Section 48-301 et seq., requires healthcare providers to satisfy certain requirements before they engage in “extraordinary collection actions.” For purposes of the Act, an extraordinary collection action includes (1) selling, transferring, or assigning the patient’s debt to a third-party prior to 60 days from the patient’s receipt of the final statement; (2) reporting adverse information about the patient to a consumer reporting agency; or (3) commencing any judicial or legal action, including placing a lien, attaching or seizing a bank account or personal property, initiating a civil action, or garnishi ....

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Voter Guide: School levies on Idaho ballots for the March 2021 election


On March 9, voters will decide funding requests for several school districts in southwest and central Idaho.
Ten school districts - with voters in seven counties - have put supplemental levies on the ballot. Below you will find a breakdown of each funding request, including the question that you will see on your ballot.
In addition to the levy elections, two elected officials are on ballots for recall elections. One is the mayor of Hagerman, while the other is a Nampa School Board member.
Given the ongoing coronavirus pandemic, voters will have both absentee and in-person voting options. You can find helpful links for checking the status of your voter registration, find your polling place and learn more about absentee voting on our Voter Resources page.  ....

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