Title 44, LABOR
23 chapters · 153 sections in this title.
Idaho Code § 44-2802 Definitions
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44-2802. Definitions. For the purposes of this chapter: (1) "Bank" means a state bank, national bank, credit union, out-of-state state-chartered bank, or foreign bank organized under the laws of a territory of the United States, the Commonwealth of Puerto Rico, Guam, American Sam…
Idaho Code § 44-2803 Administration
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44-2803. Administration. (1) Any person or entity, whether public or private, including an internet-based or application-based company, may voluntarily contribute funds to a portable benefit account for an independent contractor. (2) Contributions by a hiring party to any portabl…
Idaho Code § 44-2804 tax implications
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44-2804. tax implications. (1) A hiring party that contributes funds to a portable benefit account pursuant to section 44-2803(3)(a) or (b), Idaho Code, may deduct as a business expense an amount equal to one hundred percent (100%) of any such contributions during the applicable …