Idaho Admin. Code r. 35.01.01.190
Current through August 31, 2023
Section 63-3022K, Idaho Code Health benefits paid with pretax contributions, such as those paid pursuant to a salary reduction agreement, are considered paid by the employer and do not qualify as an expense paid by the employee. Health benefits paid with after-tax dollars are considered paid by the employee and qualify as an expense paid by the employee. Examples available at Income Tax Rules Examples. (4-6-23)
Idaho Admin. Code r. 35.01.01.190