STATEMENT OF PURPOSE
RS30540 / #billnum
This legislation increases the individual state tax deduction for dependent care to $12,000 per taxable year as
found in 63-3022D, Idaho Code. Dependents include a taxpayer’s children under the age of 13, a dependent of
a taxpayer with physical or mental limitations, and the spouse of a taxpayer with physical or mental limitations.
Current code sets the limit to a percentage of expenses and a maximum deduction of $3,000 for one child or
$6,000 for two or more children.
FISCAL NOTE
This legislation will result in an additional decrease of individual income tax collection up to $4 million per
tax year.
Contact:
Representative Britt Raybould
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note RS SOP/FN CREATED: 03/08/2023, 2:03 PM


Statutes affected:
Bill Text: 63-3022D