TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3022N.  Marriage penalty adjustment. (1) To eliminate from the calculation of Idaho taxable income any marriage penalty that may exist in the basic standard deductions provided in the Internal Revenue Code, basic federal standard deductions shall be adjusted as provided in this section.

(2)  As used in this section, "the marriage penalty" means the difference obtained by subtracting:

(a)  The basic standard deduction for joint returns, from

(b)  Two (2) times the basic standard deduction for an individual who is not married and who is not a surviving spouse or head of household.

(3)  For each taxable year beginning on and after January 1, 2000, the standard deduction in section 63-3022(j)(1), Idaho Code, shall be: on a joint return, the basic federal joint standard deduction plus the marriage penalty, rounded to the nearest dollar, plus the amount of any additional standard deduction for the aged or blind for which a taxpayer may qualify under section 63 of the Internal Revenue Code.

(4)  The basic federal standard deduction for an individual for whom a deduction under section 151 of the Internal Revenue Code is allowable to another taxpayer shall not be reduced below the minimum adjusted basic standard deduction provided by section 63 of the Internal Revenue Code.

History:

[63-3022N, added 2000, ch. 479, sec. 4, p. 1654; am. 2004, ch. 30, sec. 5, p. 61.]