{"data":{"id":"us-id/idaho-code-63-3022r","jurisdiction":"us-id","citation":"Idaho Code § 63-3022R","heading":"certain loss recoveries.","body":"If taxable income includes recovered amounts previously deducted from taxable income that were not allowed or allowable as a deduction from Idaho taxable income except as provided by this section, a deduction equal to the recovered amount shall be allowed in determining Idaho taxable income.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022r/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:50Z","sha256":"09b26c2ca8260be1037f215a830aa38b1b38bb3fc961f8694f223f595038407b","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3022q","next":"us-id/idaho-code-63-3022s"},"notice":"GroundRules: Original legal text. Not legal advice."}