2005 Idaho Code - 63-3025D — PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS WITH DEVELOPMENTAL DISABILITIES

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3025D.  PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR
PERSONS WITH DEVELOPMENTAL DISABILITIES. (1) In lieu of the deduction from
taxable income allowed by section 63-3022E, Idaho Code, a resident 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 individuals 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, shall be entitled to a payment from the refund
account of one hundred dollars ($100) for each such elderly member of the
family or family member with a developmental disability. Any such payment
shall be paid to such individual only upon his making application therefor at
such time and in such manner as may be prescribed by the state tax commission.
    (2)  No more than three (3) such payments shall be made under the
provisions of this section to any one (1) individual in any calendar year.
    (3)  No payment may be claimed under the provisions of this section by the
individual himself except as set forth in subsection (4) of this section.
    (4)  A credit of one hundred dollars ($100) 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 tax return.