Idaho Code § 11-207
(2)
(b) The maximum part of the aggregate disposable earnings of an individual for any work week which is subject to garnishment to enforce any order for the support of any person shall not exceed:
1. Where such individual is supporting his spouse or dependent child, other than a spouse or child with respect to whose support such order is used, fifty per cent (50%) of such individual’s disposable earnings for that week; and
2. Where such individual is not supporting such a spouse or dependent child described in paragraph 1., sixty per cent (60%) of such individual’s disposable earnings for that week;
except that with respect to the disposable earnings of any individual for any work week, the fifty per cent (50%) specified in paragraph 1. shall be deemed to be fifty-five per cent (55%) and the sixty per cent (60%) specified in paragraph 2. shall be deemed to be sixty-five per cent (65%), if and to the extent that such earnings are subject to garnishment to enforce a support order with respect to a period which is prior to the twelve (12) week period which ends with the beginning of such work week.
[I.C., sec. 11-207, as added by 1970, ch. 11, sec. 3, p. 18; am. 1982, ch. 170, sec. 2, p. 450.]