HOUSE BILL NO. 726
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H0726...............................................by REVENUE AND TAXATION
INCOME TAX - CREDIT - Amends existing law to provide a state income tax
credit for charitable contributions made to Project P.A.T.C.H., Planned
Assistance for Troubled Children.
02/23 House intro - 1st rdg - to printing
02/24 Rpt prt - to Rev/Tax
03/03 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/09 3rd rdg - PASSED - 59-5-6
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bedke, Bell,
Bilbao, Block, Boe, Bolz, Brackett, Bradford, Cannon, Chadderdon,
Collins, Deal, Denney, Edmunson, Ellsworth, Eskridge, Field(18),
Field(23), Garrett, Hart, Henbest, Henderson, Jaquet, Kemp,
Loertscher, Martinez, Mathews, McGeachin, McKague, Miller, Mitchell,
Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Ring, Ringo, Roberts,
Rusche, Rydalch, Sayler, Schaefer, Shepherd(2), Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Mr.
NAYS -- Clark, Harwood, Lake, LeFavour, Sali
Absent and excused -- Bayer, Black, Crow, Raybould, Shepherd(8), Wood
Floor Sponsor - Smylie
Title apvd - to Senate
03/10 Senate intro - 1st rdg - to Loc Gov
03/22 Rpt out - rec d/p - to 2nd rdg
03/23 2nd rdg - to 3rd rdg
03/28 3rd rdg - PASSED - 26-9-0
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark),
Burtenshaw, Coiner, Compton, Corder, Davis, Gannon, Goedde, Hill,
Jorgenson, Keough, Langhorst, Malepeai, Marley, McGee, McKenzie,
Pearce, Richardson, Schroeder, Stennett, Sweet, Williams
NAYS -- Cameron, Darrington, Fulcher, Geddes, Kelly, Little, Lodge,
Absent and excused -- None
Floor Sponsor - Corder
Title apvd - to House
03/29 To enrol
03/30 Rpt enrol - Sp signed
03/31 Pres signed - To Governor
03/31 Governor signed
Session Law Chapter 307
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 726
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CREDITS; AMENDING SECTION 63-3029C, IDAHO CODE, TO PRO-
3 VIDE A STATE INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS MADE TO PROJ-
4 ECT P.A.T.C.H., PLANNED ASSISTANCE FOR TROUBLED CHILDREN; DECLARING AN
5 EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3029C, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3029C. INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
10 TATION. At the election of the taxpayer, there shall be allowed, subject to
11 the applicable limitations provided herein, as a credit against the income tax
12 imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent
13 (50%) of the aggregate amount of charitable contributions made by such tax-
14 payer during the year to the anchor house or its foundation, to the children's
15 home society of Idaho, inc., to the Idaho youth ranch or its foundation, to
16 kinderhaven or its foundation, to the women's and children's alliance or its
17 foundation, to children's village, inc. or its foundation, to gem youth ser-
18 vices or its foundation, to the hope house, inc. or its foundation, to the
19 north Idaho children's home or its foundation, to a center for independent
20 living located within the state of Idaho, to project P.A.T.C.H., planned
21 assistance for troubled children, to a nonprofit substance abuse center
22 licensed by the department of health and welfare, or to a nonprofit rehabili-
23 tation facility located within the state of Idaho or its foundation.
24 (1) In the case of a taxpayer other than a corporation, the amount allow-
25 able as a credit under this section for any taxable year shall not exceed
26 twenty percent (20%) of such taxpayer's total income tax liability imposed by
27 section 63-3024, Idaho Code, for the year, or one hundred dollars ($100),
28 whichever is less.
29 (2) In the case of a corporation, the amount allowable as a credit under
30 this section for any taxable year shall not exceed ten percent (10%) of such
31 corporation's total income or franchise tax liability imposed by sections
32 63-3025 and 63-3025A, Idaho Code, for the year, or five hundred dollars
33 ($500), whichever is less.
34 (3) For the purposes of this section, "center for independent living"
35 shall mean a private, nonprofit, nonresidential organization in which at least
36 fifty-one percent (51%) of the principal governing board, management and staff
37 are individuals with disabilities and that:
38 (a) Is designed and operated within a local community by individuals with
40 (b) Provides an array of independent living services and programs; and
41 (c) Is cross-disability.
42 (4) For the purposes of this section, "nonprofit rehabilitation facility"
43 means only a facility that is accredited by the commission on accreditation of
1 rehabilitation facilities or another accreditation organization recognized by
2 the state of Idaho.
3 SECTION 2. An emergency existing therefor, which emergency is hereby
4 declared to exist, this act shall be in full force and effect on and after its
5 passage and approval, and retroactively to January 1, 2006.
STATEMENT OF PURPOSE
This bill will provide an Idaho income tax credit for Project
P.A.T.C.H., which stands for "planned assistance for troubled
children." This credit is already provided for several other
schools with similar missions. Project Patch is a residential
school, treatment facility, and wilderness program located in
Garden Valley, Idaho since 1990. It is fully licensed by Idaho
Health & Welfare and accredited by the Northwest Association of
Accredited Schools, Idaho Department of Education, and Joint
Commission of Accreditation on Health Care Organizations.
Based on donations given in 2005, a maximum credit of $100 or 50%
(whichever is less) per donor would give a potential credit of
Name: Reps. Smylie and Roberts
STATEMENT OF PURPOSE/FISCAL NOTE H 726