ID H0106

Amends Section 63-3029C, Idaho Code to add any Idaho chapter or guild of the National Assistance League to the list of organizations eligible for income tax credits on charitable contributions.

Taxpayers may claim a credit equal to 50% of charitable contributions made to qualifying organizations, subject to limitations: non-corporations are limited to 20% of total income tax liability or $100 (whichever is less), and corporations are limited to 10% of total income or franchise tax liability or $500 (whichever is less).

Provides technical corrections and definitions for "center for independent living" (requiring at least 51% of governing board, management, and staff be individuals with disabilities) and "nonprofit rehabilitation facility" (requiring accreditation by specified organizations).

Declares an emergency and makes the act retroactively effective to January 1, 2013.