2005 Idaho Code - 63-3022E — HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022E.  HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR
OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES. (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.