Allowance of Deduction. In the case of an individual who maintains a household which includes as a member one (1) or more qualifying individuals (as defined in section 21(b)(1), Internal Revenue Code), there shall be allowed as a deduction the employment-related expenses (as defined in section 21(b)(2), Internal Revenue Code, and as further specified and limited by section 21(c), (d), and (e), Internal Revenue Code) paid by such individual during the taxable year.
Idaho Code § 63-3022D
Deduction of expenses for household and dependent care services
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
I.C., § 63-3022D, as added by 1977, ch. 83, § 1, p. 169; am. 1989, ch. 181, § 2, p. 449; am. 2004, ch. 30, § 4, p. 53.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.