subtractions.yaml

description: Idaho subtracts these items when calculating state adjusted gross income.
values:
  2021-01-01:
    - salt_refund_income # (2)
    - us_govt_interest # (3)(a)
    - taxable_social_security # (5)
    - military_service_income # (4)
    - workers_compensation # (13)
  2022-01-01:
    - salt_refund_income # (2)
    - us_govt_interest # (3)
    - alt_energy_device_deduction # (5)
    - taxable_social_security # (7)
    - workers_compensation # (20)

metadata:
  unit: list
  references: 
  - title: 2022 Idaho CodeSection 63-3022D - deduction of expenses for household and dependent care services
    href: https://law.justia.com/codes/idaho/2022/title-63/chapter-30/section-63-3022d/
  - title: 2022 Idaho Form 39R
    href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_03-01-2023.pdf
  - title: Individual Income Tax Forms and Instructions 2021 
    href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_11-15-2021.pdf#page=30
  - title: Section 35.01.01.254 - (5) / (3) (a)
    href: https://regulations.justia.com/states/idaho/35/35-01-01/section-35-01-01-254/