Title 63 — REVENUE AND TAXATION
36 chapters · 710 sections in this title.
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…
Idaho Code § 63-4405 Additional income tax credit for new jobs
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63-4405. Additional income tax credit for new jobs. (1) Subject to the limitations of this chapter, for taxable years beginning on or after January 1, 2006, and before December 31, 2030, a taxpayer who has certified that the tax incentive criteria will be met within a project sit…
Idaho Code § 63-4406 Limitations, and other provisions on credits against income taxes
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63-4406. Limitations, and other provisions on credits against income taxes. (1) In addition to other needed rules, the state tax commission may promulgate rules prescribing: (a) In the case of S corporations, partnerships, trusts, or estates, a method of attributing a credit unde…
Idaho Code § 63-4407 Recapture
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63-4407. Recapture. (1) In the event that any person to whom a tax credit allowed by section 63-4403, 63-4404 or 63-4405, Idaho Code, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission. (2) If, during any taxabl…
Idaho Code § 63-4408 Sales and use tax incentives — Rebates — Recapture
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63-4408. Sales and use tax incentives — Rebates — Recapture. (1) For calendar years beginning on January 1, 2006, and ending on December 31, 2030, subject to the limitations of this chapter, a taxpayer who has certified that the tax incentive criteria will be met within the proje…
Idaho Code § 63-4409 Administration
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63-4409. Administration. (1) The commission shall enforce the provisions of this chapter and may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of those provisions, including the promulgation of rules relating to information necessar…
Idaho Code § 63-4501 Short title
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63-4501. Short title. This chapter shall be known and may be cited as the "Idaho New Capital Investments Incentive Act of 2008."
Idaho Code § 63-4502 Tax exemption for new capital investments
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63-4502. Tax exemption for new capital investments. (1) For calendar years beginning on or after January 1, 2008, the net taxable value of all property of a taxpayer, whether acquired before, during or after the qualifying period, in excess of four hundred million dollars ($400,0…