US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022P.  HEALTH INSURANCE COSTS. With respect to an individual taxpayer,
an amount equal to the amount paid by the taxpayer during the taxable year for
insurance which constitutes medical care for the taxpayer, the spouse or
dependents of the taxpayer which is not otherwise deducted or accounted for by
the taxpayer for Idaho income tax purposes shall be allowed as a deduction for
Idaho taxable income. As used in this section, "insurance which constitutes
medical care" includes any hospital or medical policy or certificate, any
subscriber contract, policies or certificates of insurance for specific
disease, hospital confinement indemnity, accident-only, dental, vision, single
employer self-funded coverage, meaning that portion of health insurance which
is the retained risk of the employer, student health benefits only or coverage
for medical care or treatment issued as a supplement to liability insurance.
Employers shall provide to the employee a statement as to whether an
employee's contribution for health insurance has been excluded from taxable
income.