2005 Idaho Code - 63-3022N — MARRIAGE PENALTY ADJUSTMENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    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.