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ID H0384

Bill

Official Source

Status

Passed

2/20/2014

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Adds new section 63-3022S to Idaho Code allowing enrolled members of federally recognized Indian tribes to deduct income earned on reservations from taxable income
  • Applies to enrolled members residing on reservations of the Coeur d'Alene tribe, Kootenai tribe of Idaho, Nez Perce tribe, Shoshone-Bannock tribes of Fort Hall, or Shoshone-Paiute tribes of Duck Valley
  • Deduction covers income earned on any of the five enumerated reservations, regardless of whether it matches the taxpayer's enrolled tribe
  • Takes effect retroactively to January 1, 2013

Legislative Description

Adds to existing law to provide that a member of an Indian tribe may deduct income earned on a reservation from taxable income.

INCOME TAX

Last Action

Reported Signed by Governor on February 20, 2014 Session Law Chapter 18 Effective: 01/01/2013

2/20/2014

Full Bill Text

No bill text available