Idaho
R&D tax credit case law for Idaho.
- Idaho State Tax Commission, Docket No. 0-077-816-8322025 · Idaho research credit — truss manufacturer, credit denied in full · Case No. Docket No. 0-077-816-832
- Idaho State Tax Commission, Docket No. 0-239-698-9442023 · Idaho research credit — adaptation to customer need, credit denied · Case No. Docket No. 0-239-698-944
- Idaho State Tax Commission, Docket No. 0-723-166-2082024 · Idaho research credit — software development partnership, notice modified in part · Case No. Docket No. 0-723-166-208
- Idaho State Tax Commission, Docket No. 0-832-082-9442025 · Idaho research credit — forestry/mulching S corporation, credit denied for lack of documentation · Case No. Docket No. 0-832-082-944
- Idaho State Tax Commission, Docket No. 1-588-651-0082025 · Idaho research credit — manufacturer sold before audit, no records available, credit denied · Case No. Docket No. 1-588-651-008
- Idaho State Tax Commission, Docket No. 1-707-713-5362025 · Idaho research credit — real estate development and software, credit denied on QRE substantiation · Case No. Docket No. 1-707-713-536
- Idaho State Tax Commission, Docket No. 1-854-194-6882023 · Idaho research credit — modular building manufacturer, credit denied as adaptation to customer specifications · Case No. Docket No. 1-854-194-688
- Idaho State Tax Commission, Docket No. 2-117-100-5442025 · Idaho research credit — truss and structural engineering firm, credit denied for unsubstantiated QRE estimates · Case No. Docket No. 2-117-100-544
- Idaho State Tax Commission, Docket No. 2-134-845-4402021 · Idaho research credit — custom cabinetry manufacturer, credit denied as adaptation · Case No. Docket No. 2-134-845-440
- Idaho State Tax Commission, Docket No. 1-401-911-2962023 · Idaho research credit — dental laboratory, credit denied for fit-testing project · Case No. Docket No. 1-401-911-296