Bill > S1057

This bill amends Idaho's Child Tax Credit law to expand the definition of a "qualifying child" to include preborn children (unborn children during pregnancy). Under the proposed changes, taxpayers can claim a $205 tax credit for a preborn child if the pregnancy is diagnosed during the tax year and does not result in a live birth. To claim the credit, taxpayers must provide a letter from a licensed physician or midwife certifying the pregnancy. In cases involving a pregnant dependent mother, either the dependent or the person claiming the dependent on their tax return can claim the credit. For preborn children specifically, the mother would be the one to claim the tax credit. The bill applies retroactively to January 1, 2025, and is considered an emergency measure, meaning it will take effect immediately upon passage and approval. The expansion of the tax credit is part of a broader effort to recognize and provide financial support for unborn children under Idaho state tax law.

Budget and Finance, Justice

Local Government and Taxation Committee (S)

https://legislature.idaho.gov/sessioninfo/2025/legislation/S1057/