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     Idaho Statutes

Idaho Statutes are updated to the website July 1 following the legislative session.

pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3022D.  Deduction of expenses for household and dependent care services.  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).

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.]


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