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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3004

Internal revenue code

Official textlegislature.idaho.govlast amended
63-3004.  The term "Internal Revenue Code" means the Internal Revenue Code as amended and in effect on the first day of January 2026, except that:
(1)  Internal Revenue Code section 85 is applied as in effect on January 1, 2020; and
(2)  Specified research or experimental expenditures, as defined in section 174 of the Internal Revenue Code as in effect on December 31, 2024, incurred in taxable years beginning on or after January 1, 2022, and before January 1, 2025, shall continue to be expensed under the Internal Revenue Code provisions as in effect immediately before the enactment of section 70302 of P.L. 119-21, rather than under the provisions of section 70302 of P.L. 119-21.
Amendment history

63-3004, added 1959, ch. 299, sec. 4, p. 613; am. 1961, ch. 328, sec. 1, p. 622; am. 1963, ch. 339, sec. 1, p. 971; am. 1965, ch. 316, sec. 1, p. 880; am. 1967, ch. 294, sec. 1, p. 828; am. 1969, ch. 319, sec. 2, p. 982; am. 1970, ch. 222, … 61, sec. 11, p. 543; am. 2020, ch. 17, sec. 1, p. 54; am. 2021, ch. 8, sec. 1, p. 9; am. 2022, ch. 7, sec. 1, p. 20; am. 2023, ch. 1, sec. 1, p. 3; am. 2024, ch. 1, sec. 1, p. 3; am. 2025, ch. 1, sec. 1, p. 3; am. 2026, ch. 1, sec. 1, p. 3.

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In this chapter (40 sections)
  1. 63-3001 · Title
  2. 63-3002 · Declaration of intent
  3. 63-3003 · Definitions
  4. 63-3004 · Internal revenue code
  5. 63-3005 · Person
  6. 63-3006 · Corporation
  7. 63-3006A · Limited liability company — Classification and taxation
  8. 63-3006B · Partnership
  9. 63-3006C · Pass-through entity
  10. 63-3007 · Fiduciary
  11. 63-3008 · Individual
  12. 63-3009 · Taxpayer
  13. 63-3010 · Taxable year
  14. 63-3011 · Gross income
  15. 63-3011A · Adjusted gross income
  16. 63-3011B · Taxable income
  17. 63-3011C · Idaho taxable income
  18. 63-3012 · Includes and including
  19. 63-3013 · Resident
  20. 63-3013A · Part-year resident
  21. 63-3014 · Nonresident
  22. 63-3015 · estates and trusts
  23. 63-3016 · Paid or incurred and paid or accrued
  24. 63-3017 · Employer
  25. 63-3018 · Employee
  26. 63-3020 · Farmer
  27. 63-3021 · Net operating loss
  28. 63-3021A · Calculation of net operating loss when taxable income is…
  29. 63-3022 · Adjustments to taxable income
  30. 63-3022A · Deduction of certain retirement benefits
  31. 63-3022B · Deduction for Energy efficiency upgrades
  32. 63-3022C · Deduction for alternative energy device at residence
  33. 63-3022D · Deduction of expenses for household and dependent care…
  34. 63-3022E · Household deduction for dependents sixty-five years of age…
  35. 63-3022F · Computation of tax where taxpayer restores substantial…
  36. 63-3022G · Moneys paid to Japanese-Americans for reparations for World…
  37. 63-3022H · Deduction of capital gains
  38. 63-3022I · Adoption expenses
  39. 63-3022J · Deduction of value for technological equipment
  40. 63-3022K · Medical savings account
Full table of contents →