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34 chapters · 695 sections in this title.
Idaho Code § 63-4401 Short title
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63-4401. Short title. This chapter shall be known and may be cited as "The Idaho Small Employer Incentive Act of 2005."
Idaho Code § 63-4402 Definitions
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63-4402. Definitions. (1) The definitions contained in the Idaho income tax act shall apply to this chapter unless modified in this chapter or unless the context clearly requires another definition. (2) As used in this chapter: (a) "Commission" means the Idaho state tax commissio…
Idaho Code § 63-4403 Additional income tax credit for capital investment
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63-4403. Additional income tax credit for capital investment. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, and subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within…
Idaho Code § 63-4404 Real property improvement tax credit
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63-4404. Real property improvement tax credit. (1) For taxable years beginning on or after January 1, 2006, and before December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within a project site dur…