Idaho Capitol Watch

SB 1057: TAXATION – Amends existing law to revise provisions regarding the Child Tax Credit to apply to preborn children.

Amends Idaho Code Section 63-3029L to extend the $205 nonrefundable child tax credit to include preborn children from diagnosed pregnancies not delivered to term in the same tax year. Requires physician/midwife certification. Applies retroactively to January 1, 2025, via emergency clause. Available to Idaho residents only.

Status

Reported Printed (February 6, 2025) · Originated in the Idaho Senate · Introduced February 5, 2025

Sponsors

  • LOCAL GOVERNMENT AND TAXATION COMMITTEE

Committees

  • JR for Printing
  • Local Government & Taxation

Bill history

  • February 5, 2025 — Senate: Introduced; read first time; referred to JR for Printing
  • February 6, 2025 — Senate: Reported Printed; referred to Local Government & Taxation

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Canonical URL: https://idahocapitolwatch.com/bills/2025-SB1057