Dependent care tax deduction
INCOME TAXES – Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services.

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.

This legislation will result in an additional decrease of individual income tax collection up to $4 million per tax year.

Bill Events
Date Description
03/08 Introduced, read first time, referred to JRA for Printing
03/09 Reported Printed; Filed for Second Reading
03/13 Read second time; Filed for Third Reading
Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 45-23-2
AYES – Alfieri, Allgood, Berch, Bundy, Burns, Cheatum, Chew, Clow, Dixon(24), Durrant, Ehlers, Erickson, Furniss, Galaviz, Gannon, Green, Handy, Healey, Hill, Holtzclaw, Horman, Lanting, Manwaring, Mathias, McCann, Mickelsen, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Petzke, Pickett, Raybould, Raymond, Roberts, Rubel, Sauter, Shepherd, Weber, Wheeler, Wroten, Yamamoto, Mr. Speaker
NAYS – Andrus, Barbieri, Blanksma, Boyle, Cannon, Cornilles, Crane(12), Crane(13), Dixon(1), Ehardt, Gallagher, Hawkins, Kingsley, Lambert, Palmer, Price, Redman, Scott, Skaug, Tanner, Vander Woude, Wisniewski, Young
Absent – Garner, Mendive
Floor Sponsor - Raybould
Title apvd - to Senate
03/14 Received from the House passed; filed for first reading
Introduced, read first time; referred to: Local Government & Taxation
03/22 Reported out of Committee with Do Pass Recommendation; Filed for second reading
03/23 Read second time; filed for Third Reading
03/28 Read third time in full – PASSED - 27-8-0
AYES – Adams, Anthon, Bernt, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Just, Lakey, Lee, Lent, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow
NAYS – Bjerke, Carlson, Foreman, Herndon, Lenney, Nichols, Okuniewicz, Zuiderveld
Absent and excused – None
Floor Sponsor - Bernt
Title apvd - to House
03/29 Returned from Senate Passed; to JRA for Enrolling
Reported Enrolled; Signed by Speaker; Transmitted to Senate
Received from the House enrolled/signed by Speaker
Signed by President; returned to House
03/30 Returned Signed by the President; Ordered Transmitted to Governor
Delivered to Governor at 10:35 a.m. on March 30, 2023
04/06 Reported Signed by Governor on April 4, 2023
Session Law Chapter 290
Effective: Retroactive to 01/01/2023