---
type: "Bill"
title: "INCOME TAXES – Amends existing law to allow for the use of net operating losses, Idaho credits and capital loss carryovers to offset an increase in taxable income due to a bonus depreciation adjustment."
description: "INCOME TAXES – Amends existing law to allow for the use of net operating losses, Idaho credits and capital loss carryovers to offset an increase in taxable income due to a bonus depreciation adjustment."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2018"
identifier: "H 384"
citation: "Idaho H 384 (2018)"
classification: ["bill"]
subjects: ["TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2018-01-23"
last_action: "2018-02-15"
source: "openstates"
source_identifier: "ocd-bill/00b24c0b-8d8f-4003-9a71-0a35f86379ea"
source_url: "http://legislature.idaho.gov/sessioninfo/2018/legislation/H0384/"
source_hash: "502073032d2683986a9aa7525cfadd3cc85c5aa7cccf03cd42ef92ee3dbef27c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 384 (2018) — INCOME TAXES – Amends existing law to allow for the use of net operating losses, Idaho credits and capital loss carryovers to offset an increase in taxable income due to a bonus depreciation adjustment.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2018/legislation/H0384.pdf)

## Votes

- Read Third Time in Full – — **69–0** (pass) · upper
- Read third time in full – — **33–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-23** Introduced, read first time, referred to JRA for Printing `introduction`
- **2018-01-24** Reported Printed and Referred to Revenue & Taxation
- **2018-01-25** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2018-01-26** Read second time; Filed for Third Reading
- **2018-01-29** Read Third Time in Full – PASSED - 69-0-1AYES – Amador, Anderson, Anderst, Armstrong, Barbieri, Bell, Blanksma, Boyle, Burtenshaw, Chaney, Cheatham, Chew, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Gannon, Gestrin, Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Jordan, Kauffman, Kerby, King, Kingsley, Kloc(Chilcote), Loertscher, Luker, Malek, Manwaring, McCrostie, McDonald, Mendive, Miller, Monks, Moon, Moyle, Nate, Packer, Perry, Raybould, Redman, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Thompson, Toone, Troy, VanOrden, Vander Woude, Wagoner, Wintrow, Wood, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – PalmerFloor Sponsor - HartgenTitle apvd - to Senate `reading-3, passage`
- **2018-01-30** Received from the House passed; filed for first reading
- **2018-01-30** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2018-02-01** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2018-02-02** Read second time; filed for Third Reading
- **2018-02-07** Read third time in full – PASSED - 33-0-2AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Crabtree, Den Hartog, Foreman, Guthrie, Hagedorn, Harris, Heider, Hill, Johnson, Keough, Lakey, Lee, Lodge, Martin, Mortimer, Nye, Patrick, Potts, Rice, Siddoway, Souza, Stennett, Thayn, Vick, Ward-Engelking, WinderNAYS – NoneAbsent and excused – Jordan, NoniniFloor Sponsor - SiddowayTitle apvd - to House `reading-3, passage`
- **2018-02-09** Returned from Senate Passed; to JRA for Enrolling
- **2018-02-09** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2018-02-12** Received from the House enrolled/signed by Speaker
- **2018-02-12** Signed by President; returned to House
- **2018-02-13** Returned Signed by the President; Ordered Transmitted to Governor
- **2018-02-14** Delivered to Governor at 11:10 a.m. on February 13, 2018
- **2018-02-15** Reported Signed by Governor on February 15, 2018 Session Law Chapter 7 Effective: 07/01/2018 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/00b24c0b-8d8f-4003-9a71-0a35f86379ea`. Confidence: reported (aggregated from official Idaho legislature records).