diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/itemized/medical_expense_limit.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/itemized/medical_expense_limit.yaml
new file mode 100644
index 000000000..360175b46
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/id/tax/income/main/itemized/medical_expense_limit.yaml
@@ -0,0 +1,10 @@
+description: Idaho deductible medical expenses must be greater than this percentage rate of an individual's income.
+values:
+  2022-01-01: 0.075
+metadata:
+  label: Idaho minimum medical expense rate
+  period: year
+  unit: currency-USD
+  reference:
+  - title: Itemized Deduction Worksheet for Idaho, Line 1
+    href: https://tax.idaho.gov/wp-content/uploads/forms/EIS00407/EIS00407_01-05-2023.pdf
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/dep_stdded_addition.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/dep_stdded_addition.yaml
new file mode 100644
index 000000000..5c0fc7d3c
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/dep_stdded_addition.yaml
@@ -0,0 +1,10 @@
+description: Idaho addition to earned income to calculate standard deduction if you can be claimed as a dependent and earned income is more than $750.
+values:
+  2022-01-01: 400
+metadata:
+  unit: currency-USD
+  period: year
+  label: Dependent earned income addition for standard deduction
+  reference:
+    - title: Idaho Form 40, Individual Income Tax Return and Instructions 2022, page 8
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/head_of_household.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id/tax/income/main/head_of_household.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/head_of_household.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/joint.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/joint.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id/tax/income/main/joint.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/joint.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/separate.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/separate.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id/tax/income/main/separate.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/separate.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/single.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/single.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id/tax/income/main/single.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/single.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/main/widow.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/widow.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id/tax/income/main/widow.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/widow.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.yaml
new file mode 100644
index 000000000..3047d4003
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.yaml
@@ -0,0 +1,19 @@
+description: Idaho alternative energy device deduction percentages.
+metadata:
+  period: year
+  unit: currency-USD
+  breakdown:
+  - year aquired
+  reference:
+  - title: Form 39R 2022 Residential Supplemental Schedule, Part B Line 5 
+    href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf
+
+# Sum amounts and take minimimum of deduction or $5,000
+2022:
+  2022-01-01: .40
+2021:
+  2022-01-01: .20
+2020:
+  2022-01-01: .20
+2019:
+  2022-01-01: .20
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_limit.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_limit.yaml
new file mode 100644
index 000000000..28c98bbcb
--- /dev/null
+++ b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_limit.yaml
@@ -0,0 +1,10 @@
+description: Idaho alternative energy device deduction limit.
+values:
+  2022-01-01: 5000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Idaho deduction limit for alternative energy device deduction
+  reference:
+    - title: Idaho Form 39R, Residential Supplemental Schedule and Instructions 2022
+      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf
diff --git a/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/subtractions.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/subtractions.yaml
index fb13d13ab..97a4324cf 100644
--- a/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/subtractions.yaml
+++ b/fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/subtractions.yaml
@@ -6,12 +6,20 @@ values:
     - taxable_social_security # (5)
     - military_service_income # (4)
     - workers_compensation # (13)
+  2022-01-01:
+    - salt_refund_income # (2)
+    - us_govt_interest # (3)
+    - alt_energy_device_deduction # (5)
+    - taxable_social_security # (7)
+    - workers_compensation # (20)
 
 metadata:
   unit: list
   references: 
   - title: 2022 Idaho CodeSection 63-3022D - deduction of expenses for household and dependent care services
     href: https://law.justia.com/codes/idaho/2022/title-63/chapter-30/section-63-3022d/
+  - title: 2022 Idaho Form 39R
+    href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_03-01-2023.pdf
   - title: Individual Income Tax Forms and Instructions 2021 
     href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_11-15-2021.pdf#page=30
   - title: Section 35.01.01.254 - (5) / (3) (a)
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/id_additions.py b/fiscalsim_us/variables/gov/states/id/tax/income/id_additions.py
index 6c41a27e2..94562d291 100644
--- a/fiscalsim_us/variables/gov/states/id/tax/income/id_additions.py
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/id_additions.py
@@ -2,9 +2,20 @@
 
 
 class id_additions(Variable):
+    """
+    Section A on Idaho 2022 Form 39R. These additions to income include:
+
+    * Federal net operating loss deduction
+    * Capital loss carryover incurred outside the state before becoming an Idaho resident
+    * Non-Idaho state and local bond interest and dividends
+    * Idaho college savings account withdrawal
+    * Bonus Depreciation
+    """
+
     value_type = float
     entity = TaxUnit
     label = "Idaho additions"
     unit = USD
     definition_period = YEAR
+    reference = "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf"
     defined_for = StateCode.ID
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/id_agi.py b/fiscalsim_us/variables/gov/states/id/tax/income/id_agi.py
index c2166a080..0e98822fd 100644
--- a/fiscalsim_us/variables/gov/states/id/tax/income/id_agi.py
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/id_agi.py
@@ -10,4 +10,4 @@ class id_agi(Variable):
     defined_for = StateCode.ID
 
     adds = ["id_additions", "adjusted_gross_income"]
-    subtracts = ["id_subtractions"]
+    subtracts = ["id_subtractions", "alt_energy_device_deduction"]
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/id_income_tax_before_refundable_credits.py b/fiscalsim_us/variables/gov/states/id/tax/income/id_income_tax_before_refundable_credits.py
index f72e14d8d..01187a4b6 100644
--- a/fiscalsim_us/variables/gov/states/id/tax/income/id_income_tax_before_refundable_credits.py
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/id_income_tax_before_refundable_credits.py
@@ -14,4 +14,4 @@ def formula(tax_unit, period, parameters):
             "id_income_tax_before_non_refundable_credits", period
         )
         non_refundable_credits = tax_unit("id_non_refundable_credits", period)
-        return max_(before_non_refundable_credits - non_refundable_credits, 0)
+        return max(before_non_refundable_credits - non_refundable_credits, 0)
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2019.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2019.py
new file mode 100644
index 000000000..b588e91a5
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2019.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_cost_2019(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device Cost 2019"
+    documentation = "Cost of Idaho qualifying alternative energy device 2019"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2020.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2020.py
new file mode 100644
index 000000000..83a8f8063
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2020.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_cost_2020(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device Cost 2020"
+    documentation = "Cost of Idaho qualifying alternative energy device 2020"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2021.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2021.py
new file mode 100644
index 000000000..35d8959cc
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2021.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_cost_2021(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device Cost 2021"
+    documentation = "Cost of Idaho qualifying alternative energy device 2021"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2022.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2022.py
new file mode 100644
index 000000000..2ac066400
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_cost_2022.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_cost_2022(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device Cost 2022"
+    documentation = "Cost of Idaho qualifying alternative energy device 2022"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.py
new file mode 100644
index 000000000..c42c0e7b0
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.py
@@ -0,0 +1,30 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_deduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Idaho Alternative Energy Device Deduction"
+    unit = USD
+    definition_period = YEAR
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(
+            period
+        ).gov.states.id.tax.income.subtractions.id_alt_energy_device_deduction
+        limit = p.alt_energy_device_deduction_limit
+        cost_19 = tax_unit("alt_energy_device_cost_2019", period)
+        cost_20 = tax_unit("alt_energy_device_cost_2020", period)
+        cost_21 = tax_unit("alt_energy_device_cost_2021", period)
+        cost_22 = tax_unit("alt_energy_device_cost_2022", period)
+        portion_deductible = p.alt_energy_device_deduction[year]
+
+        # Multiply percentage by device and sum
+        deduction_2019 = cost_19 * portion_deductible
+        deduction_2020 = cost_20 * portion_deductible
+        deduction_2021 = cost_21 * portion_deductible
+        deduction_2022 = cost_22 * portion_deductible
+        deduction_total = (
+            deduction_2019 + deduction_2020 + deduction_2021 + deduction_2022
+        )
+        return min(deduction_total, limit)
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2019.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2019.py
new file mode 100644
index 000000000..3a2074e97
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2019.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_2019(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device 2019"
+    documentation = "Idaho qualifying alternative energy device 2019"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2020.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2020.py
new file mode 100644
index 000000000..bc03559eb
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2020.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_2020(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device 2020"
+    documentation = "Idaho qualifying alternative energy device 2020"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2021.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2021.py
new file mode 100644
index 000000000..baceb47bc
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2021.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_2021(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device 2021"
+    documentation = "Idaho qualifying alternative energy device 2021"
+    definition_period = YEAR
diff --git a/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2022.py b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2022.py
new file mode 100644
index 000000000..602fa226c
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_2022.py
@@ -0,0 +1,9 @@
+from fiscalsim_us.model_api import *
+
+
+class alt_energy_device_2022(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Idaho Qualifying Alternative Energy Device 2022"
+    documentation = "Idaho qualifying alternative energy device 2022"
+    definition_period = YEAR