Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE
Universal Citation: ID Admin Code 35.01.01.193
Current through September 2, 2024
Sections 63-3022P and 63-3022Q, Idaho Code
01. Costs Deducted or Accounted For. Deductions are not allowed for health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for. Health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for include amounts:
a. Paid out of an Idaho medical savings account;
b. Paid through a cafeteria plan or other salary-reduction arrangement when these costs are paid out of pretax income; or
c. Deducted as business expenses.
Effective April 6, 2023
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