Idaho § 63-3022U DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS

Idaho Statutes

§ 63-3022U — DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS

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

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.

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