---
type: "Bill"
title: "INCOME TAXES – Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services."
description: "INCOME TAXES – Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2023"
identifier: "H 288"
citation: "Idaho H 288 (2023)"
classification: ["bill"]
subjects: ["CHILDREN", "PARENTS", "TAX AND TAXATION", "INCOME"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 16
vote_count: 2
first_action: "2023-03-08"
last_action: "2023-04-06"
source: "openstates"
source_identifier: "ocd-bill/f941aebb-d81b-404f-bcfe-b26e0bfdf914"
source_url: "https://legislature.idaho.gov/sessioninfo/2023/legislation/H0288/"
source_hash: "ab8e546a7b11eec6ce1264565d439c112bb3924c91e53008b83e4f96a9b85273"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 288 (2023) — INCOME TAXES – Amends existing law to revise provisions regarding the income tax deduction for household and dependent care services.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0288.pdf)

## Votes

- Read third time in full – — **27–8** (pass) · upper
- Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – — **45–23** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-03-08** Introduced, read first time, referred to JRA for Printing `introduction`
- **2023-03-09** Reported Printed; Filed for Second Reading
- **2023-03-13** Read second time; Filed for Third Reading `reading-2`
- **2023-03-13** Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 45-23-2AYES – Alfieri, Allgood, Berch, Bundy, Burns, Cheatum, Chew, Clow, Dixon(24), Durrant, Ehlers, Erickson, Furniss, Galaviz, Gannon, Green, Handy, Healey, Hill, Holtzclaw, Horman, Lanting, Manwaring, Mathias, McCann, Mickelsen, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Petzke, Pickett, Raybould, Raymond, Roberts, Rubel, Sauter, Shepherd, Weber, Wheeler, Wroten, Yamamoto, Mr. SpeakerNAYS – Andrus, Barbieri, Blanksma, Boyle, Cannon, Cornilles, Crane(12), Crane(13), Dixon(1), Ehardt, Gallagher, Hawkins, Kingsley, Lambert, Palmer, Price, Redman, Scott, Skaug, Tanner, Vander Woude, Wisniewski, YoungAbsent – Garner, MendiveFloor Sponsor - RaybouldTitle apvd - to Senate
- **2023-03-14** Received from the House passed; filed for first reading
- **2023-03-14** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2023-03-22** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2023-03-23** Read second time; filed for Third Reading `reading-2`
- **2023-03-28** Read third time in full – PASSED - 27-8-0AYES – Adams, Anthon, Bernt, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Just, Lakey, Lee, Lent, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, WintrowNAYS – Bjerke, Carlson, Foreman, Herndon, Lenney, Nichols, Okuniewicz, ZuiderveldAbsent and excused – NoneFloor Sponsor - BerntTitle apvd - to House `passage`
- **2023-03-29** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2023-03-29** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2023-03-29** Received from the House enrolled/signed by Speaker
- **2023-03-29** Signed by President; returned to House `passage`
- **2023-03-30** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2023-03-30** Delivered to Governor at 10:35 a.m. on March 30, 2023 `executive-receipt`
- **2023-04-06** Reported Signed by Governor on April 4, 2023 Session Law Chapter 290 Effective: Retroactive to 01/01/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f941aebb-d81b-404f-bcfe-b26e0bfdf914`. Confidence: reported (aggregated from official Idaho legislature records).