Amends existing law to provide that a taxpayer's sworn statement that an expenditure was made for an identified deduction is conclusive proof to establish the taxpayer's right to the deduction.
Amends existing law to exempt federally recognized Indian tribes from the definition of “foreign government,” such that certain restrictions regarding real property will not apply to them, and to include forest land as one of the kinds of property that a foreign government may not purchase.
Adds to existing law to enact the Idaho Dietary Supplement Act, which provides that the production, marketing, distribution, sale, and use of dietary supplements that were legal in Idaho as of July 1, 2023, shall remain legal in Idaho, regardless of any changes to federal law or regulation.