TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3025D.  Payment for dependents sixty-five years of age or older or persons with developmental disabilities. (1) In lieu of the deduction from taxable income allowed by section 63-3022E, Idaho Code, a resident individual who maintains a household, which includes as an immediate member of the family residing in that household, one (1) or more individuals sixty-five (65) years of age or older or individuals with developmental disabilities, as defined in subsection (5) of section 66-402, Idaho Code, regardless of the age of the person when such developmental disability appeared, each of whom receives more than one-half (1/2) of his or her support for the year from the individual who maintains the household, shall be entitled to a payment from the refund account of one hundred dollars ($100) for each such elderly member of the family or family member with a developmental disability. Any such payment shall be paid to such individual only upon his making application therefor at such time and in such manner as may be prescribed by the state tax commission.

(2)  No more than three (3) such payments shall be made under the provisions of this section to any one (1) individual in any calendar year.

(3)  No payment may be claimed under the provisions of this section by the individual himself except as set forth in subsection (4) of this section.

(4)  A credit of one hundred dollars ($100) shall be allowed under this section for a person with a developmental disability as defined in subsection (5) of section 66-402, Idaho Code, who is filing his own tax return.

History:

[63-3025D, added 1981, ch. 201, sec. 4, p. 358; am. 1994, ch. 104, sec. 2, p. 233; am. 1999, ch. 293, sec. 7, p. 741; am. 2002, ch. 35, sec. 7, p. 72.]