Bill
Bill > H0288
ID H0288
ID H0288Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services.
summary
Introduced
03/08/2023
03/08/2023
In Committee
03/22/2023
03/22/2023
Crossed Over
03/13/2023
03/13/2023
Passed
03/30/2023
03/30/2023
Dead
Signed/Enacted/Adopted
04/06/2023
04/06/2023
Introduced Session
2023 Regular Session
Bill Summary
INCOME TAXES -- Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services.
AI Summary
This bill amends existing law to revise provisions regarding the income tax deduction for household and dependent care services. Specifically, it allows individuals who maintain a household that includes a qualifying individual, as defined in the Internal Revenue Code, to deduct employment-related expenses (as further defined in the Internal Revenue Code) paid during the taxable year, up to a maximum of $12,000. The bill also includes an emergency clause, making the changes effective immediately and retroactive to January 1, 2023.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
Reported Signed by Governor on April 4, 2023 Session Law Chapter 290 Effective: Retroactive to 01/01/2023 (on 04/06/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2023/legislation/H0288/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0288.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0288SOP.pdf |
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