Adoption expenses

Official textlegislature.idaho.govlast amended 2018

63-3022I. 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.

Amendment history

63-3022I, added 1994, ch. 354, sec. 1, p. 1114; am. 2018, ch. 206, sec. 1, p. 459.

Source: view the official text

In this chapter (40 sections)

63-3012 · Includes and including
63-3013 · Resident
63-3013A · Part-year resident
63-3014 · Nonresident
63-3015 · estates and trusts
63-3016 · Paid or incurred and paid or accrued
63-3017 · Employer
63-3018 · Employee
63-3020 · Farmer
63-3021 · Net operating loss
63-3021A · Calculation of net operating loss when taxable income is…
63-3022 · Adjustments to taxable income
63-3022A · Deduction of certain retirement benefits
63-3022B · Deduction for Energy efficiency upgrades
63-3022C · Deduction for alternative energy device at residence
63-3022D · Deduction of expenses for household and dependent care…
63-3022E · Household deduction for dependents sixty-five years of age…
63-3022F · Computation of tax where taxpayer restores substantial…
63-3022G · Moneys paid to Japanese-Americans for reparations for World…
63-3022H · Deduction of capital gains
63-3022I · Adoption expenses
63-3022J · Deduction of value for technological equipment
63-3022K · Medical savings account
63-3022L · Individuals who are owners of an interest in a pass-through…
63-3022M · Expenses and interest relating to tax exempt income
63-3022N · Marriage penalty adjustment
63-3022O · Adjustment — Property acquired after September 10, 2001 —…
63-3022P · Health insurance costs
63-3022Q · Long-term care insurance
63-3022R · certain loss recoveries
63-3022S · Income earned on an Indian Reservation
63-3022U · deduction for certain charitable contributions
63-3022V · deduction for first-time home buyers
63-3023 · Transacting business
63-3024 · Individuals’ tax and tax on estates and trusts
63-3024A · Food tax credits and refunds
63-3024B · Idaho tax rebate fund
63-3025 · Tax on corporate income
63-3025A · Franchise tax
63-3025B · Organizations exempt from the tax imposed by this chapter

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