TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3022S.  Income earned on an Indian Reservation. 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.

History:

[63-3022S, added 2014, ch. 18, sec. 1, p. 25.]