Idaho Code § 40-2009: Relocation payments not income.

No payment received under this chapter shall be considered as income for the purposes of the state personal income tax law or state corporation tax law, nor shall the payments be considered as income or resources to any recipient of public assistance and the payments shall not be deducted from the amount of aid to which the recipient would otherwise be entitled under the state public assistance laws, nor shall the payments be considered as income or resources for the purpose of determining the eligibility or the extent of eligibility of any persons for public assistance.