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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3022E

Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities. [effective until January 1, 2027]

Official textlegislature.idaho.govlast amended
63-3022E.  (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.
63-3022E.  Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities. [effective January 1, 2027] (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 section 66-402(4), 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 section 66-402(4), Idaho Code, who is filing his own return.
Amendment 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.; am. 2026, ch. 79, sec. 29, p. 419.

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