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Fix Idaho OBBBA Schedule 1-A deduction sunset #8299

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Fix Idaho OBBBA Schedule 1-A deduction sunset #8299

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6bfeba2
Fix Idaho OBBBA Schedule 1-A deduction sunset
MaxGhenis May 14, 2026
ab7f49b
Add changelog fragment
MaxGhenis May 14, 2026
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1 change: 1 addition & 0 deletions changelog.d/8299.fixed.md
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@@ -0,0 +1 @@
Fixed Idaho's OBBBA Schedule 1-A deduction conformity after 2028.
22 changes: 22 additions & 0 deletions ...d/tax/income/deductions/qualified_business_income_and_federal_schedule_1a_deductions.yaml
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description: Idaho allows these qualified business income and federal Schedule 1-A deductions.
values:
2018-01-01:
- qualified_business_income_deduction
2025-01-01:
- qualified_business_income_deduction
- id_additional_senior_deduction
- tip_income_deduction
- overtime_income_deduction
- auto_loan_interest_deduction
2029-01-01:
- qualified_business_income_deduction

metadata:
unit: list
period: year
label: Idaho qualified business income and federal Schedule 1-A deductions
reference:
- title: Idaho Tax Commission - Update on filing 2025 Idaho income taxes now that conformity is law
href: https://tax.idaho.gov/pressrelease/update-on-filing-2025-idaho-income-taxes-now-that-conformity-is-law/
- title: H.R.1 - One Big Beautiful Bill Act
href: https://www.congress.gov/bill/119th-congress/house-bill/1/text
30 changes: 30 additions & 0 deletions ...ax/income/deductions/id_qualified_business_income_and_federal_schedule_1a_deductions.yaml
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Expand Up @@ -6,3 +6,33 @@
state_code: ID
output:
id_qualified_business_income_and_federal_schedule_1a_deductions: 11_000

- name: Idaho excludes temporary federal Schedule 1-A deductions after 2028.
period: 2029
input:
people:
person1:
age: 66
is_tax_unit_head: true
is_tax_unit_head_or_spouse: true
ssn_card_type: CITIZEN
employment_income: 120_000
tip_income: 10_000
treasury_tipped_occupation_code: 102
fsla_overtime_premium: 10_000
tax_units:
tax_unit:
members: [person1]
filing_status: SINGLE
adjusted_gross_income: 120_000
households:
household:
members: [person1]
state_code: ID
auto_loan_interest: 10_000
output:
tip_income_deduction: 10_000
overtime_income_deduction: 10_000
additional_senior_deduction: 3_300
auto_loan_interest_deduction: 6_000
id_qualified_business_income_and_federal_schedule_1a_deductions: 0
11 changes: 4 additions & 7 deletions .../tax/income/deductions/id_qualified_business_income_and_federal_schedule_1a_deductions.py
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Expand Up @@ -13,10 +13,7 @@ class id_qualified_business_income_and_federal_schedule_1a_deductions(Variable):
"https://tax.idaho.gov/pressrelease/update-on-filing-2025-idaho-income-taxes-now-that-conformity-is-law/",
)

adds = [
"qualified_business_income_deduction",
"id_additional_senior_deduction",
"tip_income_deduction",
"overtime_income_deduction",
"auto_loan_interest_deduction",
]
adds = (
"gov.states.id.tax.income.deductions"
".qualified_business_income_and_federal_schedule_1a_deductions"
)
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