{"data":{"id":"us-id/idaho-code-63-3022u","jurisdiction":"us-id","citation":"Idaho Code § 63-3022U","heading":"deduction for certain charitable contributions.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3022u/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:50Z","sha256":"520277e2b456f055c6169db49d0d0b18d2f820e0d2543f686008ff506468d757","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3022s","next":"us-id/idaho-code-63-3022v"},"notice":"GroundRules: Original legal text. Not legal advice."}