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2015 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3022U - DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS.

ID Code § 63-3022U (2015) What's This?

63-3022U. deduction for certain charitable contributions. A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce its charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A(4), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.

History:
[63-3022U, added 2015, ch. 19, sec. 1, p. 25.]

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