TallyIDAHOLegislative Tracker
H04632018 Regular SessionSigned into law

Repeals, adds to and amends existing law to provide for applicability of the Internal Revenue Code to different tax years; to revise the calculation of a net operating loss; to revise the calculation of net taxable income for corporations; to reduce the individual and corporate income tax rate; and to provide for a child tax credit.

TAXES -- Repeals, adds to and amends existing law to provide for applicability of the Internal Revenue Code to different tax years; to revise the calculation of a net operating loss; to revise the calculation of net taxable income for corporations; to reduce the individual and corporate income tax rate; and to provide for a child tax credit.

IntroducedIn CommitteeFloor VoteEnacted

Repeals, adds to and amends existing law to provide for applicability of the Internal Revenue Code to different tax years; to revise the calculation of a net operating loss; to revise the calculation of net taxable income for corporations; to reduce the individual and corporate income tax rate; and to provide for a child tax credit. was introduced in the 2018 Idaho Legislative Session. This bill is categorized under general legislation. The most recent floor vote was 26-9 (passed). View the full bill text and voting record on the Idaho Legislature website.

Reported Signed by Governor on March 12, 2018 Session Law Chapter 46 Effective: Retroactive to 01/01/2018