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2018 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3022S - INCOME EARNED ON AN INDIAN RESERVATION.
Universal Citation: ID Code § 63-3022S (2018)
63-3022S. INCOME EARNED ON AN INDIAN RESERVATION. A taxpayer who is an enrolled member of a federally recognized Indian tribe who resides on the reservation of the Coeur d’Alene tribe, the Kootenai tribe of Idaho, the Nez Perce tribe, the Shoshone-Bannock tribes of the Fort Hall reservation or the Shoshone-Paiute tribes of the Duck Valley reservation may deduct from taxable income an amount equal to the taxpayer’s income earned on the reservation of a tribe enumerated in this section, without regard to whether the reservation is the reservation of the tribe of which the taxpayer is an enrolled member.
History:
[63-3022S, added 2014, ch. 18, sec. 1, p. 25.]
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