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

This Idaho bill (S 1057) expands the state's $205 nonrefundable child tax credit to include "preborn children" (defined as pregnancies diagnosed during the tax year without a live birth that year). To claim the credit for a preborn child, taxpayers must provide a physician's letter certifying the pregnancy diagnosis and lack of delivery to term. The credit applies only to Idaho residents and includes specific rules for divorced parents (mothers claim the credit for preborn children) and standard custody provisions for born children. The bill retroactively applies to January 1, 2025, and requires the credit to be claimed by the mother or the dependent claiming the child.