reglab/housing_qa huggingface dataset:
ID Code § 63-3022E (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022E - HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES.

63-3022E. HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. (1) An additional deduction from taxable income shall be allowed in the case of an 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 a person 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. The amount of the deduction shall be one thousand dollars ($1,000) for each individual sixty-five (65) years of age or older or with developmental disabilities. (2) There shall not be allowed more than three (3) deductions of one thousand dollars ($1,000) under the provisions of this section on any one (1) return. (3) No deductions shall be allowed under this section for the person(s) in whose name(s) the income tax return is filed except as set forth in subsection (4) of this section. (4) A deduction of one thousand dollars ($1,000) 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 return.  History: [63-3022E, added 1981, ch. 201, sec. 3, p. 358; am. 1984, ch. 176, sec. 1, p. 423; am. 1994, ch. 104, sec. 1, p. 233; am. 1995, ch. 111, sec. 12, p. 357; am. 1999, ch. 293, sec. 6, p. 740.]
ID Code § 63-3022F (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022F - COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT.

63-3022F. COMPUTATION OF TAX WHERE TAXPAYER RESTORES SUBSTANTIAL AMOUNT HELD UNDER THE CLAIM OF RIGHT. In the case of a taxpayer who is entitled to a reduction in federal tax due to the restoration of an item of gross income under section 1341 of the Internal Revenue Code (relating to the computation of tax where the taxpayer restores a substantial amount held under claim of right), there shall be allowed a deduction in determining Idaho taxable income as provided in section 1341(a)(4) of the Internal Revenue Code, if not otherwise deducted by the taxpayer for Idaho income tax purposes. In computing the deduction allowable under this section, no deduction shall be allowed if the item of gross income for a prior taxable year was not included in Idaho taxable income. If the taxpayer has claimed a credit for claim of right income repayment adjustment under section 63-3029F, Idaho Code, then there shall be added to federal taxable income any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year.  History: [63-3022F, added 2005, ch. 16, sec. 1, p. 47; am. 2015, ch. 21, sec. 1, p. 27.]
ID Code § 63-3022G (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022G - MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT.

63-3022G. MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT. (1) Amounts paid to eligible individuals shall not be included as Idaho taxable income if the payment was made from the United States civil liberties public education fund which is created by public law 100-383 (102 Stat. 905). (2) As used in this section, the term "eligible individual" means any living individual of Japanese ancestry who, during the evacuation, relocation and internment period was a United States citizen or a permanent resident alien, and who was confined, held in custody, relocated or otherwise deprived of liberty or property as a result of: (a) Executive order number 9066 dated February 19, 1942; (b) The act entitled "An act to provide a penalty for violation of restrictions or orders with respect to persons entering, remaining in, leaving or committing any act in military areas or zones" approved March 21, 1942 (56 Stat. 173); or (c) Any other executive order, presidential proclamation, law of the United States, directive of the armed forces of the United States or other action made by or on behalf of the United States or its agents, representatives, officers or employees respecting the evacuation, relocation or internment of individuals solely on the basis of Japanese ancestry. (3) As used in this section, the term "evacuation, relocation and internment period" means that period beginning on December 7, 1941, and ending on June 30, 1946. (4) As used in this section the term "permanent resident alien" means an alien lawfully admitted into the United States for permanent residence.  History: [63-3022G, added 1989, ch. 246, sec. 1, p. 595; am. 1995, ch. 111, sec. 14, p. 358.]
ID Code § 63-3022I (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022I - ADOPTION EXPENSES.

63-3022I. ADOPTION EXPENSES. For taxable years commencing on or after January 1, 2018, legal fees and costs and medical expenses and costs all related to the adoption of a child may be deducted from taxable income by adoptive parents. The deduction allowed pursuant to this section shall not exceed ten thousand dollars ($10,000) for the legal fees and costs and medical expenses and costs incurred in the adoption, or the actual costs of the legal fees and costs and medical expenses and costs incurred in the adoption, whichever amount is less, which amount may not include travel costs.  History: [63-3022I, added 1994, ch. 354, sec. 1, p. 1114; am. 2018, ch. 206, sec. 1, p. 459.]
ID Code § 63-3022J (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022J - DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT.

63-3022J. DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. (1) Any individual or corporation may deduct from taxable income an amount equal to the fair market value of technological equipment donated to public elementary or public secondary schools, private elementary or private secondary schools, public universities, private universities, public colleges, private colleges, public community colleges, private community colleges, public technical colleges or private technical colleges, or public libraries and library districts located within the state of Idaho, except that the amount of the deduction shall not exceed the amount of the taxpayer’s cost of the technological equipment donated nor reduce Idaho taxable income to less than zero. The deduction allowed pursuant to this section shall be in addition to any other deduction allowed pursuant to this chapter. In order to take the deduction pursuant to this section, the taxpayer shall receive a written statement from the donee in which the donee agrees to accept the technological equipment donated. (2) For the purposes of this section, "technological equipment" means a computer, computer software, scientific equipment or apparatus to be used by the university, college, community college, technical college, school or library directly or indirectly in the education program of the university, college, community college, technical college, school or library and which is donated to the university, college, community college, technical college, school or library no later than five (5) years after its manufacture has been substantially completed. (3) For the purposes of this section, a public elementary or public secondary school means one that is located within this state and receives funding pursuant to chapter 10, title 33, Idaho Code. (4) For purposes of this section, a private elementary or private secondary school means one that is located within this state and is operated on a nonprofit basis. (5) For the purposes of this section, a public library or library district means one that is located within this state and receives funding pursuant to chapters 26 and 27, title 33, Idaho Code. (6) For purposes of this section, a public university, public college, public community college or public technical college means one that is located within this state and receives an appropriation from the legislature. (7) For purposes of this section, a private university, private college, private community college or private technical college means one that is located within this state and is operated on a nonprofit basis. (8) The state tax commission shall promulgate rules to administer the provisions of this section. The rules shall be promulgated in compliance with chapter 52, title 67, Idaho Code.  History: [63-3022J, added 1995, ch. 111, sec. 16, p. 359; am. 1996, ch. 40, sec. 2, p. 104; am. 2002, ch. 35, sec. 3, p. 69; am. 2009, ch. 40, sec. 1, p. 114; am. 2013, ch. 4, sec. 4, p. 11.]
ID Code § 63-3022M (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022M - EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME.

63-3022M. EXPENSES AND INTEREST RELATING TO TAX EXEMPT INCOME. For taxable years commencing on and after January 1, 1999: (1) Add interest and dividends received or accrued during the taxable year from foreign securities and from securities issued by states and other political subdivisions exempt from federal income tax under the Internal Revenue Code, less applicable amortization. (2) Subtract any expenses and interest not allowed under sections 265 and 291 of the Internal Revenue Code in computing taxable income, as defined in section 63-3011B, Idaho Code, for interest on indebtedness incurred or continued to purchase or to carry obligations the interest of which is not subject to the taxes imposed under the Internal Revenue Code. (3) Subtract interest and dividends received or accrued during the taxable year from securities issued: (a) By the federal government and its instrumentalities to the extent included in taxable income and not subject to taxation by this state, and (b) By the state of Idaho, its cities and political subdivisions, exempt from federal income tax under the Internal Revenue Code. (4) No deduction shall be allowed for interest on indebtedness incurred or continued to purchase or to carry obligations the interest of which is not subject to the taxes imposed under this chapter. The amount of interest on indebtedness thus incurred or continued shall be an amount which bears the same ratio to the aggregate amount allowable to the taxpayer as a deduction for interest for the taxable year as the taxpayer’s interest income from the obligations mentioned in the preceding sentence bears to the taxpayer’s total income for the taxable year. "Aggregate amount allowable" means the taxpayer’s total interest expense deducted in determining taxable income as defined in section 63-3011B, Idaho Code, plus interest expense disallowed under sections 265 and 291 of the Internal Revenue Code, plus interest expense from a pass-through entity, plus the interest expense of a foreign corporation that, pursuant to sections 63-3027 and 63-3027B through 63-3027E, Idaho Code, is included in a combined report with the taxpayer less interest expense of any corporation included with the taxpayer in a consolidated federal return but not a part of the combined report filed with the state tax commission for the same taxable year. The deduction under this subsection shall not exceed the amount of interest and dividend income added pursuant to subsection (1) of this section less interest and dividend income from the state of Idaho, its cities and political subdivisions, subtracted pursuant to subsection (3) of this section. (5) No deduction shall be allowed for expenses (other than interest) attributable to interest or dividend income which is not subject to the taxes imposed under this chapter.  History: [63-3022M, added 1998, ch. 42, sec. 3, p. 179, am. 1999, ch. 28, sec. 1, p. 39.]
ID Code § 63-3022N (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022N - MARRIAGE PENALTY ADJUSTMENT.

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.]
ID Code § 63-3022P (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022P - HEALTH INSURANCE COSTS.

63-3022P. HEALTH INSURANCE COSTS. With respect to an individual taxpayer, an amount equal to the amount paid by the taxpayer during the taxable year for insurance which constitutes medical care for the taxpayer, the spouse or dependents of the taxpayer which is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes shall be allowed as a deduction for Idaho taxable income. As used in this section, "insurance which constitutes medical care" includes any hospital or medical policy or certificate, any subscriber contract, policies or certificates of insurance for specific disease, hospital confinement indemnity, accident-only, dental, vision, single employer self-funded coverage, meaning that portion of health insurance which is the retained risk of the employer, student health benefits only or coverage for medical care or treatment issued as a supplement to liability insurance. Employers shall provide to the employee a statement as to whether an employee’s contribution for health insurance has been excluded from taxable income.  History: [63-3022P, added 2001, ch. 386, sec. 9, p. 1359; am. 2003, ch. 10, sec. 2, p. 24.]
ID Code § 63-3022Q (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022Q - LONG-TERM CARE INSURANCE.

63-3022Q. LONG-TERM CARE INSURANCE. For taxable years commencing on or after January 1, 2004, premiums paid during the taxable year, by a taxpayer for long-term care insurance as that term is defined in section 41-4603, Idaho Code, which long-term care insurance is to be for the benefit of the taxpayer, a dependent of the taxpayer or an employee of the taxpayer, may be deducted from taxable income to the extent that the premium is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes.  History: [(63-3022Q) 63-3022P, added 2001, ch. 384, sec. 1, p. 1347; am. and redesig. 2002, ch. 35, sec. 5, p. 70; am. 2004, ch. 358, sec. 1, p. 1066.]
ID Code § 63-3022R (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022R - CERTAIN LOSS RECOVERIES.

63-3022R. CERTAIN LOSS RECOVERIES. If taxable income includes recovered amounts previously deducted from taxable income that were not allowed or allowable as a deduction from Idaho taxable income except as provided by this section, a deduction equal to the recovered amount shall be allowed in determining Idaho taxable income.  History: [63-3022R, added 2013, ch. 2, sec. 1, p. 3.]
ID Code § 63-3022S (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022S - INCOME EARNED ON AN INDIAN RESERVATION.

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.]
ID Code § 63-3022U (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3022U - DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS.

63-3022U. DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A(6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.  History: [63-3022U, added 2015, ch. 19, sec. 1, p. 25; am. 2018, ch. 5, sec. 1, p. 11.]
ID Code § 63-3023 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3023 - TRANSACTING BUSINESS.

63-3023. TRANSACTING BUSINESS. Subject only to the limitations of the constitutions of the United States and of the state of Idaho, the term "transacting business" shall include owning or leasing, whether as lessor or lessee, of any property, including real and personal property, located in this state, or engaging in or the transacting of any activity in this state, for the purpose of or resulting in economic or pecuniary gain or profit.  History: [63-3023, added 1959, ch. 299, sec. 23, p. 613; am. 1961, ch. 328, sec. 6, p. 622; am. 1988, ch. 197, sec. 1, p. 375; am. 1995, ch. 111, sec. 17, p. 360; am. 2007, ch. 59, sec. 1, p. 141.]
ID Code § 63-3024B (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3024B - 2021 IDAHO TAX REBATE FUND.

63-3024B. 2021 IDAHO TAX REBATE FUND. (1) There is hereby created in the state treasury the 2021 Idaho tax rebate fund for the purpose of implementing the provisions of this section. Up to two hundred twenty million dollars ($220,000,000), less administrative costs, shall be distributed by the state tax commission to pay rebates to individual taxpayers as provided in this section, which moneys are continuously appropriated. (2) After filing a 2020 Idaho individual income tax return or form 24, any full-year resident taxpayer who also filed an individual income tax return or a form 24 for 2019 shall receive a onetime, nontaxable income tax rebate check in an amount approximately equal to nine percent (9%) of the tax amount, if any, reported on 2019 form 40, line 20, or for service members on 2019 form 43, line 42, or fifty dollars ($50.00) per taxpayer and each dependent, whichever is more.   History: [63-3024B, added 2021, ch. 342, sec. 2, p. 1041.]
ID Code § 63-3025 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3025 - TAX ON CORPORATE INCOME.

63-3025. TAX ON CORPORATE INCOME. (1) For taxable years commencing on and after January 1, 2001, a tax is hereby imposed on the Idaho taxable income of a corporation, other than an S corporation, which transacts or is authorized to transact business in this state or which has income attributable to this state. The tax shall be equal to six and five-tenths percent (6.5%) of Idaho taxable income. (2) In the case of an S corporation that is required to file a return under section 63-3030, Idaho Code, a tax is hereby imposed at the rate provided in subsection (1) of this section upon both: (a) Net recognized built-in gain attributable to this state. The amount of net recognized built-in gain attributable to this state shall be computed in accordance with section 1374 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code. (b) Excess net passive income attributable to this state. The amount of excess net passive income attributable to this state shall be computed in accordance with section 1375 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code. (3) The tax imposed by subsection (1) or (2) of this section shall not be less than twenty dollars ($20.00); provided further that the twenty dollar ($20.00) minimum payment shall not be collected from nonproductive mining corporations. (4) The tax imposed by this section shall not apply to corporations taxed pursuant to the provisions of section 63-3025A, Idaho Code.  History: [63-3025, added 1982, ch. 203, sec. 7, p. 533; am. 1983, ch. 221, sec. 1, p. 616; am. 1987, ch. 342, sec. 2, p. 725; am. 1995, ch. 111, sec. 20, p. 347; am. 2001, ch. 386, sec. 3, p. 1352; am. 2007, ch. 14, sec. 1, p. 25; am. 2012, ch. 321, sec. 2, p. 880; am. 2018, ch. 46, sec. 5, p. 116; am. 2021, ch. 342, sec. 3, p. 1042.]
ID Code § 63-3025A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 30 - INCOME TAX|Section 63-3025A - FRANCHISE TAX.

63-3025A. FRANCHISE TAX. (1) For taxable years commencing on and after January 1, 2001, a franchise tax shall be imposed upon any corporation, other than an S corporation, for the privilege of exercising its corporate franchise within the state during such taxable year including, but not limited to, corporations engaged in business in Idaho for the exclusive purpose of performing contracts with the United States department of energy at the Idaho national laboratory or any successor organization, which tax shall be measured by income which is attributable to this state under the provisions of this chapter and which tax shall be at the rate provided in section 63-3025, Idaho Code. (2) In the case of an S corporation that is required to file a return under section 63-3030, Idaho Code, a tax is hereby imposed at the rate provided in subsection (1) of this section upon both: (a) Net recognized built-in gain attributable to this state. The amount of net recognized built-in gain attributable to this state shall be computed in accordance with section 1374 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code. (b) Excess net passive income attributable to this state. The amount of excess net passive income attributable to this state shall be computed in accordance with section 1375 of the Internal Revenue Code subject to the apportionment and allocation provisions of section 63-3027, Idaho Code. (3) The tax imposed by subsection (1) or (2) of this section shall not be less than twenty dollars ($20.00); provided further that the twenty dollar ($20.00) minimum payment shall not be collected from nonproductive mining corporations; but the twenty dollar ($20.00) minimum tax shall apply to corporations qualified to file returns and actually filing returns under the provisions of subchapter "S" of the Internal Revenue Code.  History: [63-3025A, added 1982, ch. 203, sec. 8, p. 536; am. 1983, ch. 221, sec. 2, p. 617; am. 1987, ch. 342, sec. 3, p. 727; am. 1995, ch. 111, sec. 21, p. 362; am. 2001, ch. 386, sec. 4, p. 1352; am. 2007, ch. 10, sec. 1, p. 10; am. 2007, ch. 15, sec. 2, p. 26.]