Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.944 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDIT
Universal Citation: ID Admin Code 35.01.01.944
Current through August 31, 2023
Sections 63-4404 and 63-4406, Idaho Code
01. Buildings and Structural Components of Buildings. (4-6-23)
a. To qualify
for the small employer real property improvement tax credit, buildings and
structural components of buildings must meet the following requirements:
(4-6-23)
i. The buildings and structural
components of buildings must be new as defined in Subsection
940.03 of these rules.
Structural components placed in service as part of a renovation of an existing
building do not qualify. (4-6-23)
ii. The buildings and structural components
of buildings must be placed in service at the project site.
(4-6-23)
b. Buildings and
structural components of buildings that meet the definition of qualified
investments pursuant to Section
63-3029B, Idaho Code, will not
qualify for the small employer real property improvement tax credit.
(4-6-23)
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