A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a 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(6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.
Idaho Code § 63-3022U
Deduction for certain charitable contributions
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
I.C., § 63-3022U, as added by 2015, ch. 19, § 1, p. 25; am. 2018, ch. 5, § 1, p. 11.
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.