Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3022S
Income earned on an Indian Reservation
# (1)
A taxpayer who is an enrolled member of a federally recognized Indian tribe who resides on the reservation of the Coeur d’Alene tribe, the Kootenai tribe of Idaho, the Nez Perce tribe, the Shoshone-Bannock tribes of the Fort Hall reservation or the Shoshone-Paiute tribes of the Duck Valley reservation may deduct from taxable income an amount equal to the taxpayer’s income earned on the reservation of a tribe enumerated in this section, without regard to whether the reservation is the reservation of the tribe of which the taxpayer is an enrolled member.
# (2)
An enrolled member of a federally recognized Indian tribe who resides outside of the state of Idaho shall treat income earned by such member outside the physical boundaries of an Indian reservation in Idaho as subject to Idaho taxes. Income earned by such member within the physical boundaries of an Indian reservation in Idaho shall not be subject to Idaho taxes.
Amendment history
63-3022S, added 2014, ch. 18, sec. 1, p. 25; am. 2024, ch. 2, sec. 1, p. 3.
Source: view the official text
In this chapter (40 sections)
- 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…
- 63-3027 · Computing Idaho taxable income of multistate or unitary…
- 63-3027A · Computing Idaho taxable income of corporations not subject…
- 63-3027B · Water’s-edge election
- 63-3027C · Election is binding — Treatment of dividends
- 63-3027D · Presumptions and burdens of proof