Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.190 - IDAHO MEDICAL SAVINGS ACCOUNTS
Universal Citation: ID Admin Code 35.01.01.190
Current through August 31, 2023
Section 63-3022K, Idaho Code Health benefits paid with pretax contributions, such as those paid pursuant to a salary reduction agreement, are considered paid by the employer and do not qualify as an expense paid by the employee. Health benefits paid with after-tax dollars are considered paid by the employee and qualify as an expense paid by the employee. Examples available at Income Tax Rules Examples. (4-6-23)
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