Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 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.
Amendment history
63-3022N, added 2000, ch. 479, sec. 4, p. 1654; am. 2004, ch. 30, sec. 5, p. 61.
Source: view the official text
In this chapter (40 sections)
- 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
- 63-3025C · Corporations exempt from minimum tax
- 63-3025D · Payment for dependents sixty-five years of age or older or…
- 63-3026 · Computing Idaho taxable income of resident individuals,…
- 63-3026A · Computing Idaho taxable income of part-year or nonresident…
- 63-3026B · affected business entities — state and local taxation…