diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/itemized/medical_expense_limit.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/itemized/medical_expense_limit.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/itemized/medical_expense_limit.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/itemized/medical_expense_limit.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/standard/dep_stdded_addition.yaml b/fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/dep_stdded_addition.yaml
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/standard/dep_stdded_addition.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/main/standard/dep_stdded_addition.yaml
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/id2/tax/income/subtractions/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
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/alt_energy_device_deduction.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.yaml
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/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
similarity index 100%
rename from fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/alt_energy_device_deduction_limit.yaml
rename to fiscalsim_us/parameters/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction_limit.yaml
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/parameters/gov/states/id2/tax/income/credits/id_ctc_credperchild.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/credits/id_ctc_credperchild.yaml
deleted file mode 100644
index daf287840..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/credits/id_ctc_credperchild.yaml
+++ /dev/null
@@ -1,12 +0,0 @@
-description: Idaho child tax credit amount for each qualifying child.
-values:
-  2018-01-01: 205 
-metadata:
-  unit: currency-USD
-  period: year
-  label: Idaho child tax credit amount
-  reference:
-    - title: IDAHO STATUTES - TITLE 63 - 067 - SECTION 63-3029L (1)
-      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3029L/
-    - title: Form 40 2022 Individual Income Tax Return Instructions Line 25 Idaho Child Tax Credit Worksheet
-      href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf
\ No newline at end of file
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/standard/base_amount.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/standard/base_amount.yaml
deleted file mode 100644
index 71a03e1e5..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/deductions/standard/base_amount.yaml
+++ /dev/null
@@ -1,22 +0,0 @@
-description: Idaho provides this base standard deduction.
-metadata:
-  label: Idaho base standard deduction
-  period: year
-  unit: currency-USD
-  breakdown:
-  - filing_status
-  reference:
-  - title: Form 40 2022 Individual Income Tax Return Instructions Page 20 Standard Deduction Worksheet
-    href: https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_03-01-2023.pdf
-
-# Do I need separate .py file for if taxpayer can be claimed as dependent? Or is that logic included in F-AGI file?
-JOINT:
-  2013-01-01: 25_900
-HEAD_OF_HOUSEHOLD:
-  2022-01-01: 19_400
-WIDOW:
-  2022-01-01: 25_900
-SINGLE:
-  2022-01-01: 12_950
-SEPARATE:
-  2022-01-01: 12_950
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/joint.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/joint.yaml
deleted file mode 100644
index fae97d510..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/joint.yaml
+++ /dev/null
@@ -1,72 +0,0 @@
-description: Idaho individual income tax rates for married filing jointly filers.
-brackets:
-  - threshold:
-      2022-01-01: 0
-      2021-01-01: 0
-      2020-01-01: 0
-      2019-01-01: 0
-    rate:
-      2022-01-01: 0.010
-      2021-01-01: 0.010
-      2020-01-01: 0.01125
-      2019-01-01: 0.01125
-  - threshold:
-      2022-01-01: 3_324
-      2021-01-01: 3_176
-      2020-01-01: 3_136
-      2019-01-01: 3_082
-    rate:
-      2022-01-01: 0.030
-      2021-01-01: 0.031
-      2020-01-01: 0.03125
-      2019-01-01: 0.03125
-  - threshold:
-      2022-01-01: 9_974
-      2021-01-01: 9_526
-      2020-01-01: 6_272
-      2019-01-01: 6_162
-    rate:
-      2022-01-01: 0.045
-      2021-01-01: 0.045
-      2020-01-01: 0.03625
-      2019-01-01: 0.03625
-  - threshold:
-      2022-01-01: 16_622
-      2021-01-01: 12_702
-      2020-01-01: 9_408
-      2019-01-01: 9_244
-    rate:
-      2022-01-01: 0.060
-      2021-01-01: 0.055
-      2020-01-01: 0.04625
-      2019-01-01: 0.04625
-  - threshold:
-      2021-01-01: 15_878
-      2020-01-01: 12_544
-      2019-01-01: 12_324
-    rate:
-      2021-01-01: 0.065
-      2020-01-01: 0.05625
-      2019-01-01: 0.05625
-  - threshold:
-      2020-01-01: 15_680
-      2019-01-01: 15_406
-    rate:
-      2020-01-01: 0.06625
-      2019-01-01: 0.06625
-  - threshold:
-      2020-01-01: 23_520
-      2019-01-01: 23_108
-    rate:
-      2020-01-01: 0.06925
-      2019-01-01: 0.06925
-
-metadata:
-  threshold_unit: currency_USD
-  rate_unit: /1
-  threshold_period: year
-  type: marginal_rate
-  label: Idaho joint income tax rates
-  reference:
-  - title: Idaho State Tax Commission, Individual Income Tax Rate Schedule
-    href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
\ No newline at end of file
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/other.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/other.yaml
deleted file mode 100644
index 4a3e36b9c..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/rates/other.yaml
+++ /dev/null
@@ -1,72 +0,0 @@
-description: Idaho individual income tax rates for filers who do not file as married filing jointly.
-brackets:
-  - threshold:
-      2022-01-01: 0
-      2021-01-01: 0
-      2020-01-01: 0
-      2019-01-01: 0
-    rate:
-      2022-01-01: 0.010
-      2021-01-01: 0.010
-      2020-01-01: 0.01125
-      2019-01-01: 0.01125
-  - threshold:
-      2022-01-01: 1_662
-      2021-01-01: 1_588
-      2020-01-01: 1_568
-      2019-01-01: 1_541
-    rate:
-      2022-01-01: 0.030
-      2021-01-01: 0.031
-      2020-01-01: 0.03125
-      2019-01-01: 0.03125
-  - threshold:
-      2022-01-01: 4_987
-      2021-01-01: 4_763
-      2020-01-01: 3_136
-      2019-01-01: 3_081
-    rate:
-      2022-01-01: 0.045
-      2021-01-01: 0.045
-      2020-01-01: 0.03625
-      2019-01-01: 0.03625
-  - threshold:
-      2022-01-01: 8_311
-      2021-01-01: 6_351
-      2020-01-01: 4_704
-      2019-01-01: 4_622
-    rate:
-      2022-01-01: 0.060
-      2021-01-01: 0.055
-      2020-01-01: 0.04625
-      2019-01-01: 0.04625
-  - threshold:
-      2021-01-01: 7_939
-      2020-01-01: 6_272
-      2019-01-01: 6_162
-    rate:
-      2021-01-01: 0.065
-      2020-01-01: 0.05625
-      2019-01-01: 0.05625
-  - threshold:
-      2020-01-01: 7_840
-      2019-01-01: 7_703
-    rate:
-      2020-01-01: 0.06625
-      2019-01-01: 0.06625
-  - threshold:
-      2020-01-01: 11_760
-      2019-01-01: 11_554
-    rate:
-      2020-01-01: 0.06925
-      2019-01-01: 0.06925
-
-metadata:
-  threshold_unit: currency_USD
-  rate_unit: /1
-  threshold_period: year
-  type: marginal_rate
-  label: Idaho non-joint income tax rates
-  reference:
-  - title: Idaho State Tax Commission, Individual Income Tax Rate Schedule
-    href: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
\ No newline at end of file
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/lottery_deduction_limit.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/lottery_deduction_limit.yaml
deleted file mode 100644
index 6fb2cbb3e..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/lottery_deduction_limit.yaml
+++ /dev/null
@@ -1,10 +0,0 @@
-description: Idaho allows a deduction for Idaho lottery prizes of less than $600 per prize included in federal AGI.
-values:
-  2022-01-01: 600
-metadata:
-  unit: currency-USD
-  period: year
-  label: Idaho deduction limit for each lottery prize.
-  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
\ No newline at end of file
diff --git a/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/retirement_benefits_deduction_base.yaml b/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/retirement_benefits_deduction_base.yaml
deleted file mode 100644
index 4d6fb2424..000000000
--- a/fiscalsim_us/parameters/gov/states/id2/tax/income/subtractions/retirement_benefits_deduction_base.yaml
+++ /dev/null
@@ -1,14 +0,0 @@
-description: Idaho retirement benefits deduction base amount.
-metadata:
-  period: year
-  unit: currency-USD
-  breakdown:
-  - filing status
-  reference:
-  - title: Form 39R 2022 Residential Supplemental Schedule, Part B Line 8
-    href: https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf
-
-SINGLE:
-  2022-01-01: 40_140
-JOINT:
-  2022-01-01: 60_210
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..ebb1eda58 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 +2,22 @@
 
 
 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..612eab44d
--- /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 +1,8 @@
+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
\ No newline at end of file
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..a977d4303
--- /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 +1,8 @@
+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
\ No newline at end of file
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..fc9c54423
--- /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 +1,8 @@
+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
\ No newline at end of file
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..5c8377aa3
--- /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 +1,8 @@
+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
\ No newline at end of file
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..68b72b8fa
--- /dev/null
+++ b/fiscalsim_us/variables/gov/states/id/tax/income/subtractions/id_alt_energy_device_deduction/alt_energy_device_deduction.py
@@ -0,0 +1,26 @@
+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..46e1e7425
--- /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 +1,8 @@
+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
\ No newline at end of file
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..aa67ded60
--- /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 +1,8 @@
+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
\ No newline at end of file
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..2253c7ece
--- /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 +1,8 @@
+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
\ No newline at end of file
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..39cb6e082
--- /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 +1,8 @@
+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
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi.py b/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi.py
deleted file mode 100644
index 00dbfe4b3..000000000
--- a/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi.py
+++ /dev/null
@@ -1,15 +0,0 @@
-from fiscalsim_us.model_api import *
-
-
-class id_agi(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Idaho AGI"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf"
-    )
-    defined_for = StateCode.ID
-    adds = ["adjusted_gross_income", "id_agi_additions"]
-    subtracts = ["id_agi_subtractions"]
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi_additions.py b/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi_additions.py
deleted file mode 100644
index 2684fa3d1..000000000
--- a/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi_additions.py
+++ /dev/null
@@ -1,24 +0,0 @@
-from fiscalsim_us.model_api import *
-
-
-class id_agi_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 AGI additions to federal AGI"
-    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/id2/tax/income/id_agi_subtractions.py b/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi_subtractions.py
deleted file mode 100644
index 9dc720209..000000000
--- a/fiscalsim_us/variables/gov/states/id2/tax/income/id_agi_subtractions.py
+++ /dev/null
@@ -1,20 +0,0 @@
-from fiscalsim_us.model_api import *
-
-
-class id_agi_subtractions(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Idaho AGI subtractions from federal AGI"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.idaho.gov/wp-content/uploads/forms/EFO00088/EFO00088_12-30-2022.pdf"
-    )
-    defined_for = StateCode.ID
-
-
-    def formula(tax_unit, period, parameters):
-        agi = tax_unit("adjusted_gross_income", period)
-        taxable_oasdi = add(tax_unit, period, ["taxable_social_security"])
-        p = parameters(period).gov.states.id.tax.income.subtractions
-        return 
\ No newline at end of file
diff --git a/fiscalsim_us/variables/gov/states/id2/tax/income/id_taxable_income.py b/fiscalsim_us/variables/gov/states/id2/tax/income/id_taxable_income.py
deleted file mode 100644
index 51ca5020d..000000000
--- a/fiscalsim_us/variables/gov/states/id2/tax/income/id_taxable_income.py
+++ /dev/null
@@ -1,20 +0,0 @@
-from fiscalsim_us.model_api import *
-
-
-class id_taxable_income(Variable):
-    value_type = float
-    entity = TaxUnit
-    label = "Idaho taxable income"
-    unit = USD
-    definition_period = YEAR
-    reference = (
-        "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_12-30-2022.pdf"
-    )
-    defined_for = StateCode.ID
-
-    def formula(tax_unit, period, parameters):
-        std_ded = tax_unit("id_standard_deduction", period)
-        itm_ded = tax_unit("id_itemized_deductions", period)
-        deductions = where(itm_ded > std_ded, itm_ded, std_ded)
-        exemptions = tax_unit("id_exemptions", period)
-        return max_(0, tax_unit("id_agi", period) - deductions - exemptions)