reglab/housing_qa huggingface dataset:
ID Code § 63-3006A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3006A - LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION.

63-3006A. LIMITED LIABILITY COMPANY — CLASSIFICATION AND TAXATION. Notwithstanding the provisions of section 63-3006, Idaho Code, for the purposes of chapter 30, title 63, Idaho Code, a limited liability company as defined in subsection (5) or (6) of section 53-601, Idaho Code, or as defined in section 30-6-102, Idaho Code, as appropriate pursuant to section 30-6-1104, Idaho Code, shall be classified as a partnership, corporation, unincorporated association or otherwise pursuant to the provisions of the internal revenue code. A limited liability company that is classified as a partnership pursuant to the internal revenue code shall be treated as a partnership for purposes of chapter 30, title 63, Idaho Code. A limited liability company that is classified other than a partnership pursuant to the internal revenue code shall be treated for purposes of chapter 30, title 63, Idaho Code, in accordance with its classification.  History: [63-3006A, added 1993, ch. 224, sec. 2, p. 790; am. 2008, ch. 176, sec. 3, p. 520.]
ID Code § 63-3006B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3006B - PARTNERSHIP.

63-3006B. PARTNERSHIP. "Partnership" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006, Idaho Code.  History: [63-3006B, added 1998, ch. 55, sec. 3, p. 209; am. 1999, ch. 60, sec. 2, p. 156.]
ID Code § 63-3006C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3006C - PASS-THROUGH ENTITY.

63-3006C. PASS-THROUGH ENTITY. The term "pass-through entity" as used in this chapter includes a partnership, as defined in section 63-3006B, Idaho Code, a limited liability company taxed as a partnership under section 63-3006A, Idaho Code, an S corporation required to file a return under section 63-3030(4), Idaho Code, or a trust or estate required to file a return under section 63-3030, Idaho Code. An "owner of an interest in a pass-through entity" includes the shareholders of a corporation, the members of a limited liability company and partners of a partnership.  History: [63-3006C, added 2010, ch. 37, sec. 1, p. 67.]
ID Code § 63-3007 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3007 - FIDUCIARY.

63-3007. FIDUCIARY. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons.  History: [63-3007, added 1959, ch. 299, sec. 7, p. 613.]
ID Code § 63-3008 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3008 - INDIVIDUAL.

63-3008. INDIVIDUAL. The term "individual" means a natural person.  History: [63-3008, added 1959, ch. 299, sec. 8, p. 613.]
ID Code § 63-3009 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3009 - TAXPAYER.

63-3009. TAXPAYER. The term "taxpayer" means any person subject to a tax imposed by this act or required by the provisions of this act to file an income tax return, report income or pay a tax.  History: [63-3009, added 1959, ch. 299, sec. 9, p. 613; am. 1969, ch. 319, sec. 3, p. 982.]
ID Code § 63-3010 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3010 - TAXABLE YEAR.

63-3010. TAXABLE YEAR. The term "taxable year" with respect to any taxpayer means: (1) The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or (2) Such other period as may be required by law; or (3) The calendar year.  History: [63-3010, added 1959, ch. 299, sec. 10, p. 613; am. 1969, ch. 319, sec. 4, p. 982; am. 1997, ch. 57, sec. 1, p. 96.]
ID Code § 63-3011 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3011 - GROSS INCOME.

63-3011. GROSS INCOME. The term "gross income" means gross income as defined in section 61(a) of the Internal Revenue Code.  History: [63-3011, added 1995, ch. 111, sec. 2, p. 349.]
ID Code § 63-3011A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3011A - ADJUSTED GROSS INCOME.

63-3011A. ADJUSTED GROSS INCOME. The term "adjusted gross income" means adjusted gross income as defined in section 62 of the Internal Revenue Code.  History: [63-3011A, added 1995, ch. 111, sec. 3, p. 349.]
ID Code § 63-3011B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3011B - TAXABLE INCOME.

63-3011B. TAXABLE INCOME. The term "taxable income" means federal taxable income as determined under the Internal Revenue Code.  History: [63-3011B, added 1995, ch. 111, sec. 4, p. 350.]
ID Code § 63-3011C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3011C - IDAHO TAXABLE INCOME.

63-3011C. IDAHO TAXABLE INCOME. The term "Idaho taxable income" means taxable income as modified pursuant to the Idaho adjustments specifically provided in this chapter.  History: [63-3011C, added 1995, ch. 111, sec. 5, p. 350.]
ID Code § 63-3012 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3012 - INCLUDES AND INCLUDING.

63-3012. INCLUDES AND INCLUDING. The terms "includes" and "including" when used in a definition contained in this act shall not be deemed to exclude other things otherwise within the meaning of the term defined.  History: [63-3012, added 1959, ch. 299, sec. 12, p. 613.]
ID Code § 63-3013 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3013 - RESIDENT.

63-3013. RESIDENT. (1) The term "resident," for income tax purposes, means any individual who: (a) Is domiciled in the state of Idaho for the entire taxable year; or (b) Maintains a place of abode in this state for the entire taxable year and spends in the aggregate more than two hundred seventy (270) days of the taxable year in this state. Presence within the state for any part of a calendar day shall constitute a day spent in the state unless the individual can show that his presence in the state for that day was for a temporary or transitory purpose. (2) An individual shall not be considered a resident, but may be considered a part-year resident, during a period of absence from this state described as follows: (a) The period begins with an individual leaving this state if the individual is absent from this state for at least four hundred forty-five (445) days in the first fifteen (15) months. (b) During such period, but excluding the first fifteen (15) months, the individual was not present in this state for more than sixty (60) days in any calendar year. (c) During such period, the individual did not maintain a permanent place of abode in this state at which his spouse (unless he and his spouse are legally separated) or minor or dependent children are present for more than sixty (60) days during any calendar year. (d) The individual did not, during such period, hold an elective or appointive office of the government of the United States (other than the armed forces of the United States or career appointees in the United States foreign service). (e) The individual was not, during such period, employed on the staff of an elective officer in the legislative branch of the government of the United States; and (f) The individual did not, during such period, claim Idaho as his tax home for federal income tax purposes. (g) The period ends with an individual returning to this state if such individual remains or resides in the state for more than sixty (60) days. (3) Any individual who is a nonresident alien as defined in section 7701 of the Internal Revenue Code is not a resident within the meaning of this section.  History: [63-3013, added 1959, ch. 299, sec. 13, p. 613; am. 1961, ch. 328, sec. 2, p. 622; am. 1986, ch. 245, sec. 1, p. 664; am. 1995, ch. 83, sec. 1, p. 239; am. 1995, ch. 111, sec. 6, p. 350; am. 1996, ch. 40, sec. 1, p. 103; am. 1997, ch. 57, sec. 2, p. 96; am. 2006, ch. 90, sec. 1, p. 264.]
ID Code § 63-3013A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3013A - PART-YEAR RESIDENT.

63-3013A. PART-YEAR RESIDENT. The term "part-year resident," for income tax purposes, means any individual who is not a resident and who: (a) Has changed his domicile from Idaho or to Idaho during the taxable year; or (b) Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.  History: [I.C., sec. 63-3013A, as added by 1961, ch. 328, sec. 3, p. 622; am. 1965, ch. 316, sec. 2, p. 880; am. 1969, ch. 319, sec. 6, p. 982; am. 1970, ch. 222, sec. 3, p. 621; am. 1979, ch. 3, sec. 1, p. 6; am. 1986, ch. 90, sec. 1, p. 262; am. 1995, ch. 111, sec. 7, p. 351.]
ID Code § 63-3014 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3014 - NONRESIDENT.

63-3014. NONRESIDENT. The term "nonresident" means any individual who is not a resident or part-year resident.  History: [63-3014, added 1959, ch. 299, sec. 14, p. 613; am. 1961, ch. 328, sec. 4, p. 622.]
ID Code § 63-3015 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3015 - ESTATES AND TRUSTS.

63-3015. ESTATES AND TRUSTS. (1) An estate is treated as a resident estate if the decedent was a resident of Idaho on the date of death. (2) A trust, other than a qualified funeral trust, is treated as a resident trust if three (3) or more of the following conditions existed for the entire taxable year: (a) The domicile or residency of the grantor is in Idaho; (b) The trust is governed by Idaho law; (c) The trust has real or tangible personal property located in Idaho; (d) The domicile or residency of the trustee is in Idaho; (e) The administration of the trust takes place in Idaho. Administration of the trust includes conducting trust business, investing trust assets, making administrative decisions, recordkeeping and preparation and filing of tax returns. (3) A trust, other than a qualified funeral trust, is treated as a part-year resident trust each day of the taxable year during which three (3) or more of the conditions specified in subsection (2) of this section existed. (4) A qualified funeral trust is treated as a resident trust if its trustee has elected treatment as a qualified funeral trust pursuant to section 685 of the Internal Revenue Code where, at the time of the initial funding of the trust, the trust is required to be established under the laws of this state or, in the absence of such a requirement, where a funeral home or cemetery located in this state is identified to provide the services or merchandise, or both, under the terms of a preneed contract requiring the establishment of the trust. (5) Qualified funeral trusts having a single trustee may file a single, composite return pursuant to rules of the state tax commission. Each beneficiary’s interest in a qualified funeral trust included in the composite return under this section shall be taxed as a separate trust for the purposes of application of the rate schedules in section 63-3024, Idaho Code, and determination of the filing requirement in section 63-3030, Idaho Code. The composite return shall not be a return of a person under section 63-3082, Idaho Code. (6) If the estate does not qualify as a resident estate, it is treated as a nonresident estate. (7) If the trust does not qualify as a resident or part-year resident trust, it is treated as a nonresident trust. (8) For purposes of determining residency status of a trust, no distinction is made between inter vivos trusts and testamentary trusts or between revocable trusts and irrevocable trusts.  History: [63-3015, added 2002, ch. 36, sec. 1, p. 82; am. 2014, ch. 25, sec. 1, p. 32.]
ID Code § 63-3016 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED.

63-3016. PAID OR INCURRED AND PAID OR ACCRUED. The terms "paid or incurred" and "paid or accrued" shall be defined as set forth in the Internal Revenue Code and shall be construed according to the method of accounting upon the basis of which the taxable income is computed.  History: [63-3016, added 1959, ch. 299, sec. 16, p. 613.]
ID Code § 63-3017 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3017 - EMPLOYER.

63-3017. EMPLOYER. The term "employer" means "employer" as defined in the Internal Revenue Code.  History: [63-3017, added 1959, ch. 299, sec. 17, p. 613.]
ID Code § 63-3018 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3018 - EMPLOYEE.

63-3018. EMPLOYEE. The term "employee" means "employee" as defined in the Internal Revenue Code.  History: [63-3018, added 1959, ch. 299, sec. 18, p. 613.]
ID Code § 63-3020 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3020 - FARMER.

63-3020. FARMER. The term "farmer" means any person over two-thirds (2/3) of whose gross income is derived from farming.  History: [63-3020, added 1959, ch. 299, sec. 20, p. 613.]
ID Code § 63-3021 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3021 - NET OPERATING LOSS.

63-3021. NET OPERATING LOSS. (a) The term "net operating loss" means the amount by which Idaho taxable income, after making the modifications specified in subsection (b) of this section, is less than zero (0). (b) Add the following amounts: (1) The amount of any net operating loss deduction included in Idaho taxable income. (2) In the case of a taxpayer other than a corporation: (i) Any amount deducted due to losses in excess of gains from sales or exchanges of capital assets; and (ii) Any deduction for long-term capital gains provided by this chapter. (3) Any deduction allowed under section 151 of the Internal Revenue Code (relating to personal exemption) or any deduction in lieu of any such deduction. (4) Any deduction for the standard or itemized deductions provided for in section 63 of the Internal Revenue Code, or section 63-3022(j), Idaho Code, except for any deduction allowable under section 165(c)(3) of the Internal Revenue Code (relating to casualty losses) pertaining to property physically located inside Idaho at the time of the casualty. (5) Any deduction allowed under section 199A of the Internal Revenue Code (relating to the deduction for qualified business income). (c) Subject to the provisions of sections 381 and 382, Internal Revenue Code, Idaho net operating losses incurred by a corporation will survive a merger. (1) Changes in the location of a loss corporation’s business or its key employees shall not be treated as a failure to satisfy the continuity of business requirements. (2) If the premerger corporation conducted operations in Idaho and at least one (1) other state, the section 382, Internal Revenue Code, loss limitation is limited further by the premerger loss corporation’s Idaho apportionment factor for the last taxable year preceding the date of the merger.  History: [63-3021, added 1989, ch. 27, sec. 2, p. 32; am. 1992, ch. 11, sec. 2, p. 18; am. 1995, ch. 111, sec. 8, p. 351; am. 1998, ch. 42, sec. 1, p. 175; am. 2000, ch. 38, sec. 3, p. 72; am. 2010, ch. 11, sec. 1, p. 12; am. 2018, ch. 46, sec. 2, p. 112; am. 2019, ch. 9, sec. 1, p. 8.]
ID Code § 63-3021A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3021A - CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME.

63-3021A. CALCULATION OF NET OPERATING LOSS WHEN TAXABLE INCOME IS DETERMINED BY EXCESS INCLUSION INCOME. When, pursuant to section 63-3011B, Idaho Code, taxable income for any tax year is determined by the amount of excess inclusion income taxable as determined by Internal Revenue Code section 860E, and when the taxpayer would incur a net operating loss or would be entitled to carry forward a net operating loss pursuant to section 63-3022, Idaho Code, except for the effect of the excess inclusion income reported for that tax year, the net operating loss incurred in that tax year or carried forward from an earlier tax year may be taken as deductions in other tax years, subject to the provisions of subsections (b) and (c) of section 63-3022, Idaho Code. In computing the net operating loss that may be used in another tax year, the excess inclusion income recognized as taxable income shall be deducted from gross income or taxable income, as provided by treasury regulation 1.860E-1(a)(1).  History: [63-3021A, added 2014, ch. 74, sec. 1, p. 192.]
ID Code § 63-3022B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022B - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES.

63-3022B. DEDUCTION FOR ENERGY EFFICIENCY UPGRADES. (1) An individual taxpayer may deduct from taxable income an amount actually paid or accrued by the individual taxpayer during the taxable year for the actual installation of energy efficiency upgrade measures within any existing residence. As used in this section, "existing residence" means any residence in the state of Idaho that serves as the primary place of residence of the individual taxpayer in being, under construction, or subject to an outstanding legal building permit on or before January 1, 2002.  (2) As used in this section: (a) "Energy efficiency upgrade measure" means an energy efficiency improvement to the building envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the international energy conservation code (IECC) in effect in Idaho during the taxable year in which the improvement is made or accrued. (b) "Energy efficiency upgrade measure" includes: (i) Insulation that shall be added to existing insulation not in replacement of existing insulation; (ii) Windows that may replace less efficient existing windows; (iii) Storm windows; (iv) Weather stripping and caulking; and (v) Duct sealing and insulation. Duct sealing requires mechanical fastening of joints and mastic sealant.  History: [63-3022B, added 1976, ch. 212, sec. 2, p. 773; am. 1995, ch. 111, sec. 10, p. 356.; am. 2012, ch. 202, sec. 1, p. 542; am. 2013, ch. 4, sec. 3, p. 10.]
ID Code § 63-3022C (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022C - DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE.

63-3022C. DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT RESIDENCE. (1) An individual taxpayer who installs an alternative energy device to serve a place of residence of the individual taxpayer in the state of Idaho may deduct from taxable income the following amounts actually paid or accrued by the individual taxpayer: forty percent (40%) of the amount that is properly attributable to the construction, reconstruction, remodeling, installation or acquisition of the alternative energy device in the year when such device is completed or acquired and is placed in service by the taxpayer; and twenty percent (20%) per year thereafter for a period of three (3) succeeding years; provided, however, that said deduction shall not exceed five thousand dollars ($5,000) in any one (1) taxable year. (2) An individual taxpayer who purchases a residence in the state of Idaho served by an alternative energy device for which none or less than all of the total deduction allowable under this section has been taken, may take the deduction specified in this section, or the unused balance of the deduction. (3) As used in this section, "alternative energy device" means any system or mechanism or series of mechanisms using solar radiation, wind or geothermal resource as defined in section 42-4002, Idaho Code, primarily to provide heating, to provide cooling, to produce electrical power, or any combination thereof. Alternative energy device includes a fluid to air heat pump operating on a fluid reservoir heated by solar radiation or geothermal resource. Alternative energy device shall also include either a natural gas heating unit, or a propane heating unit, or a wood burning stove which meets the most current environmental protection agency certification, or a pellet stove which meets the most current industry and state standards, and which natural gas heating unit, or propane heating unit, or wood burning stove which meets the most current environmental protection agency certification, or pellet stove which meets the most current industry and state standards is used to replace during the same tax year a wood burning stove designed for residential heating and that does not meet environmental protection agency requirements for certification, provided the wood burning stove is surrendered to the department of environmental quality or its agent for destruction in accordance with applicable federal and state rules.  History: [63-3022C, added 1976, ch. 212, sec. 3, p. 774; am. 1994, ch. 355, sec. 1, p. 1114; am. 1995, ch. 91, sec. 1, p. 262; am. 1995, ch. 111, sec. 11, p. 356; am. 2001, ch. 103, sec. 97, p. 337; am. 2001, ch. 270, sec. 2, p. 979.]
ID Code § 63-3022D (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022D - DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES.

63-3022D. DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES. Allowance of Deduction. In the case of an individual who maintains a household which includes as a member one (1) or more qualifying individuals (as defined in section 21(b)(1), Internal Revenue Code), there shall be allowed as a deduction the employment-related expenses (as defined in section 21(b)(2), Internal Revenue Code, and as further specified and limited by section 21(c), (d), and (e), Internal Revenue Code) paid by such individual during the taxable year.  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.]