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Bill Title: Amends existing law relating to income tax to revise a time period relating to a net operating loss carryback, to remove language relating to net operating loss subtracted from income, to remove language defining a term, to establish provisions relating to a net operating loss for any taxable year commencing on or after January 1, 2013, to establish provisions relating to the subtraction of a portion of a net operating loss and to define a term; and to revise provisions relating to a claim for credit or refund that relates to an overpayment attributable to a net operating loss carryback.

Spectrum: Committee Bill

Status: (Passed) 2013-03-21 - Reported Signed by Governor on March 21, 2013 Session Law Chapter 112 Effective: 01/01/13 [H0184 Detail]

Download: Idaho-2013-H0184-Introduced.pdf

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