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
If this preview does not update automatically, use the full page link.