63-3022U. DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS. A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A(6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.
History:
[63-3022U, added 2015, ch. 19, sec. 1, p. 25; am. 2018, ch. 5, sec. 1, p. 11.]
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