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Bill Title: Amends and adds to existing law relating to income taxation to provide for the calculation of a net operating loss when income is determined by excess inclusion income; and to determine the income of a corporation to be included in a combined report when one or more corporations included in a combined report have excess inclusion income for a tax year.

Spectrum: Committee Bill

Status: (Passed) 2014-03-13 - Reported Signed by Governor on March 13, 2014 Session Law Chapter 74 Effective: 01/01/2014 [H0402 Detail]

Download: Idaho-2014-H0402-Introduced.pdf

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