HOUSE BILL NO. 726

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Bill Status



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.
      Speaker
      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,
      Stegner, Werk
      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
         Effective: 01/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              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
 39        disabilities;
 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
                                                                        
                                           2
                                                                        
  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 / Fiscal Impact



                       STATEMENT OF PURPOSE

                           RS 15466C1

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.



                          FISCAL IMPACT  
              
Based on donations given in 2005, a maximum credit of $100 or 50%
(whichever is less) per donor would give a potential credit of
$14,557.50.




Contact
Name: Reps. Smylie and Roberts 
Phone: 332-1000


STATEMENT OF PURPOSE/FISCAL NOTE                         H 726