ID S1057

Expands Idaho's $205 nonrefundable child tax credit to include "preborn children" from any pregnancy diagnosed during the tax year, provided the child was not delivered to term in that same year

Requires taxpayers claiming the credit for a preborn child to submit a letter from a licensed physician or midwife certifying the pregnancy was diagnosed during the tax year

Specifies that for divorced or separated parents, the mother of the preborn child must claim the credit (existing custody rules apply only to born children)

Applies retroactively to January 1, 2025, and is declared an emergency measure taking effect immediately upon passage

Credit remains available only to Idaho residents, with part-year residents receiving a proportional credit