Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services.

This legislation increases the individual state tax deduction for dependent care to $12,000 per taxable year as found in 63-3022D, Idaho Code. Dependents include a taxpayer’s children under the age of 13, a dependent of a taxpayer with physical or mental limitations, and the spouse of a taxpayer with physical or mental limitations. Current code sets the limit to a percentage of expenses and a maximum deduction of $3,000 for one child or $6,000 for two or more children.