---
type: "Bill"
title: "INCOME TAXES – Amends existing law to revise provisions regarding taxation of adjustments of certain bonus depreciation."
description: "INCOME TAXES – Amends existing law to revise provisions regarding taxation of adjustments of certain bonus depreciation."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2022"
identifier: "H 714"
citation: "Idaho H 714 (2022)"
classification: ["bill"]
subjects: ["TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2022-03-01"
last_action: "2022-03-24"
source: "openstates"
source_identifier: "ocd-bill/72681a17-2541-4173-9a0e-669b099763cd"
source_url: "https://legislature.idaho.gov/sessioninfo/2022/legislation/H0714/"
source_hash: "6ecbc414687211c6e531ad4eff51bf3dd061f72553bef8b8b3d697cfcbedd049"
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 714 (2022) — INCOME TAXES – Amends existing law to revise provisions regarding taxation of adjustments of certain bonus depreciation.

## Version chain

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

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2022/legislation/H0714.pdf)

## Votes

- Read Third Time in Full – — **67–0** (pass) · upper
- Rules Suspended (2/3 Vote Read in full as required) – — **34–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2022-03-01** Introduced, read first time, referred to JRA for Printing `introduction`
- **2022-03-02** Reported Printed and Referred to Revenue & Taxation
- **2022-03-03** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2022-03-04** Read second time; Filed for Third Reading
- **2022-03-07** Read Third Time in Full – PASSED - 67-0-3AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Bundy, Burns, Cannon, Chew, Christensen, Clow, Crane, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Gibbs, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCann, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols, Okuniewicz, Palmer, Rubel, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, Weber, Wisniewski, Wood, Yamamoto, Young, Mr. SpeakerNAYS – NoneAbsent – Boyle, Chaney, YoungbloodFloor Sponsor - KauffmanTitle apvd - to Senate `passage, reading-3`
- **2022-03-08** Received from the House passed; filed for first reading
- **2022-03-08** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2022-03-11** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2022-03-14** Read second time; filed for Third Reading
- **2022-03-14** Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 34-0-1AYES – Agenbroad, Anthon, Bayer, Blair(Johnson), Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Lakey, Lee, Lent, Martin, Nelson, Nye, Patrick, Rice, Ricks, Riggs, Semmelroth, Souza, Stennett, Thayn, VanOrden(Bair), Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – LodgeFloor Sponsor - GrowTitle apvd - to House `passage, reading-3`
- **2022-03-15** Returned from Senate Passed; to JRA for Enrolling
- **2022-03-16** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2022-03-17** Received from the House enrolled/signed by Speaker
- **2022-03-17** Signed by President; returned to House
- **2022-03-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2022-03-21** Delivered to Governor at 9:55 a.m. on March 18, 2022
- **2022-03-24** Reported Signed by Governor on March 24, 2022 Session Law Chapter 186 Effective: Retroactive to 01/01/2016 (for taxpayer with timely filed original tax return consistant with this act, otherwise retroactive to 01/01/2021) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/72681a17-2541-4173-9a0e-669b099763cd`. Confidence: reported (aggregated from official Idaho legislature records).