TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3022S.  Income earned on an Indian Reservation. (1) A taxpayer who is an enrolled member of a federally recognized Indian tribe who resides on the reservation of the Coeur d’Alene tribe, the Kootenai tribe of Idaho, the Nez Perce tribe, the Shoshone-Bannock tribes of the Fort Hall reservation or the Shoshone-Paiute tribes of the Duck Valley reservation may deduct from taxable income an amount equal to the taxpayer’s income earned on the reservation of a tribe enumerated in this section, without regard to whether the reservation is the reservation of the tribe of which the taxpayer is an enrolled member.

(2)  An enrolled member of a federally recognized Indian tribe who resides outside of the state of Idaho shall treat income earned by such member outside the physical boundaries of an Indian reservation in Idaho as subject to Idaho taxes. Income earned by such member within the physical boundaries of an Indian reservation in Idaho shall not be subject to Idaho taxes.

History:

[63-3022S, added 2014, ch. 18, sec. 1, p. 25; am. 2024, ch. 2, sec. 1, p. 3.]