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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3022D

Deduction of expenses for household and dependent care services

Official textlegislature.idaho.govlast amended
63-3022D.   There shall be allowed as a deduction, in the case of an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1) of the Internal Revenue Code, the employment-related expenses, as defined in section 21(b)(2) of the Internal Revenue Code and as further specified and limited by section 21 (d) and (e) of the Internal Revenue Code, paid by such individual during the taxable year, not to exceed twelve thousand dollars ($12,000).
Amendment 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.; am. 2023, ch. 290, sec. 1, p. 881.

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In this chapter (40 sections)
  1. 63-3010 · Taxable year
  2. 63-3011 · Gross income
  3. 63-3011A · Adjusted gross income
  4. 63-3011B · Taxable income
  5. 63-3011C · Idaho taxable income
  6. 63-3012 · Includes and including
  7. 63-3013 · Resident
  8. 63-3013A · Part-year resident
  9. 63-3014 · Nonresident
  10. 63-3015 · estates and trusts
  11. 63-3016 · Paid or incurred and paid or accrued
  12. 63-3017 · Employer
  13. 63-3018 · Employee
  14. 63-3020 · Farmer
  15. 63-3021 · Net operating loss
  16. 63-3021A · Calculation of net operating loss when taxable income is…
  17. 63-3022 · Adjustments to taxable income
  18. 63-3022A · Deduction of certain retirement benefits
  19. 63-3022B · Deduction for Energy efficiency upgrades
  20. 63-3022C · Deduction for alternative energy device at residence
  21. 63-3022D · Deduction of expenses for household and dependent care…
  22. 63-3022E · Household deduction for dependents sixty-five years of age…
  23. 63-3022F · Computation of tax where taxpayer restores substantial…
  24. 63-3022G · Moneys paid to Japanese-Americans for reparations for World…
  25. 63-3022H · Deduction of capital gains
  26. 63-3022I · Adoption expenses
  27. 63-3022J · Deduction of value for technological equipment
  28. 63-3022K · Medical savings account
  29. 63-3022L · Individuals who are owners of an interest in a pass-through…
  30. 63-3022M · Expenses and interest relating to tax exempt income
  31. 63-3022N · Marriage penalty adjustment
  32. 63-3022O · Adjustment — Property acquired after September 10, 2001 —…
  33. 63-3022P · Health insurance costs
  34. 63-3022Q · Long-term care insurance
  35. 63-3022R · certain loss recoveries
  36. 63-3022S · Income earned on an Indian Reservation
  37. 63-3022U · deduction for certain charitable contributions
  38. 63-3022V · deduction for first-time home buyers
  39. 63-3023 · Transacting business
  40. 63-3024 · Individuals’ tax and tax on estates and trusts
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