ID H0006

Amends Section 63-701 of Idaho Code to revise the definition of "income" for the Circuit Breaker Property Tax Relief Program.

Adds exclusion for dependency and indemnity compensation or death benefits paid by the U.S. Department of Veterans Affairs arising from a service-connected death or disability.

Adds exclusion for lump sum death benefits made by the Social Security Administration under 42 U.S.C. section 402(i).

Establishes the act as an emergency measure effective retroactively to January 1, 2011.