Idaho § 63-3022U DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS

Idaho Statutes

§ 63-3022U — DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS

Idaho § 63-3022U

Title 63REVENUE AND TAXATION

Ch. 30INCOME TAX

This text of Idaho § 63-3022U (DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 63-3022U (2026).

Text

A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A (6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.

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A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A (6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.