The amount of the credit for tax year 2008 shall be as follows: When Idaho taxable income is: The rate is: $1,000 or less $50.00 Over $1,000 $30.00Subject to the limitations provided in subsections (13) and (14) of this section, the credits allowed in this subsection shall be increased by ten dollars ($10.00) in each tax year after tax year 2008 until such time as each credit equals one hundred do