Idaho § 63-3022D DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES

Idaho Statutes

§ 63-3022D — DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES

Idaho·Title 63 REVENUE AND TAXATION·Ch. 30 INCOME TAX

There shall be allowed as a deduction, in the case of an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1) of the Internal Revenue Code, the employment-related expenses, as defined in section 21(b)(2) of the Internal Revenue Code and as further specified and limited by section 21 (d) and (e) of the Internal Revenue Code, paid by such individual during the taxable year, not to exceed twelve thousand dollars ($12,000).

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There shall be allowed as a deduction, in the case of an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1) of the Internal Revenue Code, the employment-related expenses, as defined in section 21(b)(2) of the Internal Revenue Code and as further specified and limited by section 21 (d) and (e) of the Internal Revenue Code, paid by such individual during the taxable year, not to exceed twelve thousand dollars ($12,000).

Idaho § 63-3022D (DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

[63-3022D, added 1977, ch. 83, sec. 1, p. 169; am. 1989, ch. 181, sec. 2, p. 454; am. 2004, ch. 30, sec. 4, p. 61.; am. 2023, ch. 290, sec. 1, p. 881.]