Idaho Code
Idaho Code § 63-3011B (2026)
Taxable income.
✓ current as of May 2026
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Taxable income.
The term "taxable income" means federal taxable income as determined under the Internal Revenue Code.
Notes of Decisions
Cited in 3
cases, 2001–2017 · leading case: Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017).
Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017). “” I.C. § 63-3011B. For tax year 2012, the Idaho Income Tax Act defined the Internal Revenue Code as follows: (a) The term “Internal Revenue Code” means the Internal Revenue Code of 1986 of the United States, as amended, and in effect on the first day of January 2012.”
Idaho State Tax Comm'n v. Stang, 25 P.3d 113 (Idaho 2001). “” I.C. § 63-3011B. The Stangs admit that the $8,000 distributed from their IRA’s in 1995 was taxable income under the Internal Revenue Code and that they included such sum as taxable income in their 1995 federal income tax return.”
State Tax Comm'n v. Grunsted (Idaho Ct. App. 2013). “Under I.C. § 63-3011B, Idaho taxable income is the same as taxable income under the Internal Revenue Code (I.”
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