2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 44 - THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
Section 63-4404 - REAL PROPERTY IMPROVEMENT TAX CREDIT.
(2) The credit allowed by this section shall not exceed one hundred twenty-five thousand dollars ($125,000) in any one (1) taxable year.
(3) No credit is allowable under this section for a qualified investment in regard to which a credit under section 63-4403, Idaho Code, is available.
(4) The credit allowed by this section is limited to buildings and structural components of buildings related to new plant and building facilities.
History:
[63-4404, added 2005, ch. 370, sec. 1, p. 1181; am. 2006, ch. 314, sec. 3, p. 977; am. 2009, ch. 191, sec. 3, p. 624.]
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