1 bill · 2018 Regular Session
Repeals an obsolete statute relating to an incentive income tax investment credit.
This legislation repeals Idaho Code § 63-3029J, relating to the incentive income tax investment credit. The statute limits the credit to tax year 2001 only and allows excess amounts to be carried forward for a period not to exceed the following 14 taxable years. The provision expired in 2015 and is now obsolete.
63 – 0