2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3022E - HOUSEHOLD DEDUCTION FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PERSONS 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.
History:
[63-3022E, added 1981, ch. 201, sec. 3, p. 358; am. 1984, ch. 176, sec. 1, p. 423; am. 1994, ch. 104, sec. 1, p. 233; am. 1995, ch. 111, sec. 12, p. 357; am. 1999, ch. 293, sec. 6, p. 740.]
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