---

Bill Title: Amends existing law to revise the definition of "real property" for capital gains purposes and to provide that property that has been depreciated is not eligible to be treated as real property.

Spectrum: Committee Bill

Status: (Passed) 2015-04-06 - Reported Signed by Governor on April 6, 2015 Session Law Chapter 269 Effective: 04/06/2015 and retroactively to all taxable years beginning on or after 01/01/2010 [H0109 Detail]

Download: Idaho-2015-H0109-Engrossed.pdf

---