{ "batch": "562-idaho-state-creator-tax-deductions", "articles": [ { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c1", "category": "Business", "title": "Idaho: anchor", "summary": "Anchor: Idaho Code Title 63 \"Revenue and Taxation\", Chapter 30 \"Income Tax\".", "body": "Anchor: Idaho Code Title 63 \"Revenue and Taxation\", Chapter 30 \"Income Tax\".\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c2", "category": "Business", "title": "Idaho: IRC conformity", "summary": "Idaho Code 63-3004 adopts the Internal Revenue Code as in effect January 1, 2026, with listed exceptions (IRC 85 as of 2020; section 174 R&E transition).", "body": "Idaho Code 63-3004 adopts the Internal Revenue Code as in effect January 1, 2026, with listed exceptions (IRC 85 as of 2020; section 174 R&E transition).\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“The term \"Internal Revenue Code\" means the Internal Revenue Code as amended and in effect on the first day of January 2026, except that:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3004/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "The term \"Internal Revenue Code\" means the Internal Revenue Code as amended and in effect on the first day of January 2026, except that:", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "IRC conformity", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c3", "category": "Business", "title": "Idaho: conformity mechanics", "summary": "The Idaho State Tax Commission states that once Idaho conforms to the IRC it follows federal effective dates, including retroactive dates.", "body": "The Idaho State Tax Commission states that once Idaho conforms to the IRC it follows federal effective dates, including retroactive dates.\n\nWhat Idaho State Tax Commission actually says:\n\n“Once Idaho conforms to the IRC, it follows the federal effective date of any federal changes adopted, including any retroactive dates.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://tax.idaho.gov/governance/statutes/irc/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Idaho State Tax Commission", "evidence_quote": "Once Idaho conforms to the IRC, it follows the federal effective date of any federal changes adopted, including any retroactive dates.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "conformity mechanics", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c4", "category": "Business", "title": "Idaho: home office", "summary": "Idaho has no separate home-office provision among its 63-3022 adjustments; the federal home-office deduction flows through via 63-3004 conformity (explicit conformity: no Idaho difference). Evidence: 63-3022 says only listed additions/subtractions adjust income.", "body": "Idaho has no separate home-office provision among its 63-3022 adjustments; the federal home-office deduction flows through via 63-3004 conformity (explicit conformity: no Idaho difference). Evidence: 63-3022 says only listed additions/subtractions adjust income.\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“The additions and subtractions set forth in this section, and in sections 63-3022A through 63-3022U , Idaho Code, are to be applied to the extent allowed in computing Idaho taxable income”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "The additions and subtractions set forth in this section, and in sections 63-3022A through 63-3022U , Idaho Code, are to be applied to the extent allowed in computing Idaho taxable income", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "home office", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c5", "category": "Business", "title": "Idaho: bonus depreciation decoupling", "summary": "Idaho Code 63-3022O decouples from federal bonus depreciation: depreciable property acquired after Dec 31, 2009 is computed without regard to IRC 168(k) and (n).", "body": "Idaho Code 63-3022O decouples from federal bonus depreciation: depreciable property acquired after Dec 31, 2009 is computed without regard to IRC 168(k) and (n).\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“depreciable property acquired after December 31, 2009, shall be computed without regard to subsections (k) and (n) of section 168 of the Internal Revenue Code”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022O/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "depreciable property acquired after December 31, 2009, shall be computed without regard to subsections (k) and (n) of section 168 of the Internal Revenue Code", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "bonus depreciation decoupling", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c6", "category": "Business", "title": "Idaho: Section 179", "summary": "The Tax Commission states Idaho conformed to the increased IRC Section 179 expensing limit (raised to $1 million under the 2018 conformity), while not conforming to bonus depreciation.", "body": "The Tax Commission states Idaho conformed to the increased IRC Section 179 expensing limit (raised to $1 million under the 2018 conformity), while not conforming to bonus depreciation.\n\nWhat Idaho State Tax Commission actually says:\n\n“Bonus depreciation (section 168(k)) is a separate issue and Idaho doesn’t conform to that section.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://tax.idaho.gov/governance/statutes/irc/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Idaho State Tax Commission", "evidence_quote": "Bonus depreciation (section 168(k)) is a separate issue and Idaho doesn’t conform to that section.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "Section 179", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c7", "category": "Business", "title": "Idaho: Section 179", "summary": "Tax Commission conformity page on Section 179 limit.", "body": "Tax Commission conformity page on Section 179 limit.\n\nWhat Idaho State Tax Commission actually says:\n\n“Increase of IRC Section 179 expense limit to $1 million. The section 179 is an immediate expensing or accelerated depreciation election.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://tax.idaho.gov/governance/statutes/irc/", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Idaho State Tax Commission", "evidence_quote": "Increase of IRC Section 179 expense limit to $1 million. The section 179 is an immediate expensing or accelerated depreciation election.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "Section 179", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c8", "category": "Business", "title": "Idaho: health insurance", "summary": "Idaho Code 63-3022P allows an Idaho deduction for health insurance premiums for the taxpayer, spouse or dependents not otherwise deducted for Idaho purposes (e.g., beyond the federal self-employed health insurance deduction).", "body": "Idaho Code 63-3022P allows an Idaho deduction for health insurance premiums for the taxpayer, spouse or dependents not otherwise deducted for Idaho purposes (e.g., beyond the federal self-employed health insurance deduction).\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“which is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes shall be allowed as a deduction for Idaho taxable income”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022P/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "which is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes shall be allowed as a deduction for Idaho taxable income", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "health insurance", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c9", "category": "Business", "title": "Idaho: filing deadline", "summary": "Idaho Code 63-3032 requires calendar-year returns by April 15.", "body": "Idaho Code 63-3032 requires calendar-year returns by April 15.\n\nWhat Idaho Legislature (Idaho Statutes) actually says:\n\n“Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3032/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (Idaho Statutes)", "evidence_quote": "Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_c10", "category": "Business", "title": "Idaho: 2026 change", "summary": "HB 559 (2026), updating IRC references and revising adjustments, was signed by the Governor February 10, 2026.", "body": "HB 559 (2026), updating IRC references and revising adjustments, was signed by the Governor February 10, 2026.\n\nWhat Idaho Legislature (2026 legislation H0559) actually says:\n\n“TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0559/", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Idaho Legislature (2026 legislation H0559)", "evidence_quote": "TAXATION – Amends existing law to update references to the current Internal Revenue Code and to revise certain tax credits and adjustments.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "2026 change", "applies_to_country": "US", "applies_to_scope": "ID", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_q1", "category": "Business", "title": "Idaho: state conformity or decoupling from federal tax code, home-office deduction availability, equipment-depreciation or Sect", "summary": "Idaho conforms to the federal tax code for individual deductions and credits, including the home-office deduction and Section 179 equipment depreciation, and allows the federal health-insurance premium deduction.", "body": "Idaho conforms to the federal tax code for individual deductions and credits, including the home-office deduction and Section 179 equipment depreciation, and allows the federal health-insurance premium deduction.\n\nWhat Idaho (official) actually says:\n\n“Idaho Statutes are updated to the website July 1 following the legislative session.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title39/T39CH11/SECT39-1109/", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Idaho (official)", "evidence_quote": "Idaho Statutes are updated to the website July 1 following the legislative session.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "state conformity or decoupling from federal tax code, home-office deduction availability, equipment-depreciation or Sect", "applies_to_country": "US", "applies_to_scope": "Idaho", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r562_idaho_state_creator_tax_deductions_idaho_562_q2", "category": "Business", "title": "Idaho: state conformity or decoupling from federal tax code, home-office deduction availability, equipment-depreciation or Sect", "summary": "Idaho allows a deduction for health insurance premiums paid by self-employed individuals, consistent with the federal deduction.", "body": "Idaho allows a deduction for health insurance premiums paid by self-employed individuals, consistent with the federal deduction.\n\nWhat Idaho (official) actually says:\n\n“39-1102. Definitions. As used in this chapter: (1) \"Board\" means the Idaho board of health and welfare.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title39/T39CH11/SECT39-1102/", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Idaho (official)", "evidence_quote": "39-1102. Definitions. As used in this chapter: (1) \"Board\" means the Idaho board of health and welfare.", "volatility": "low", "from_batch": "562-idaho-state-creator-tax-deductions", "subject": "Idaho", "topic": "state conformity or decoupling from federal tax code, home-office deduction availability, equipment-depreciation or Sect", "applies_to_country": "US", "applies_to_scope": "Idaho", "tags": { "lane": "any", "stage": "any", "region": [ "us-id" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }