HOUSE BILL 288
Law
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.
Date | Description |
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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 |
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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 |