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H0473...............................................by REVENUE AND TAXATION
TAX REFUNDS - Adds to existing law to authorize agreements between the
State Tax Commission and the United States Department of the Treasury for
offset of tax refunds against tax liabilities; to provide limitations
regarding the offset; and to provide application to federal debt.
01/25 House intro - 1st rdg - to printing
01/26 Rpt prt - to Rev/Tax
02/17 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/23 3rd rdg - PASSED - 62-3-5
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Block, Boe, Bolz, Bradford, Cannon, Chadderdon,
Clark, Collins, Crow, Denney, Edmunson, Ellsworth, Eskridge,
Field(18), Garrett, Henbest, Henderson, Jaquet, Kemp, Lake, LeFavour,
Martinez, Mathews, McGeachin, McKague, Miller, Mitchell, Moyle,
Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo,
Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie(Luker),
Snodgrass, Stevenson, Trail, Wills, Mr. Speaker
NAYS -- Hart, Harwood, Loertscher
Absent and excused -- Black, Brackett, Deal, Field(23), Wood
Floor Sponsor - Sayler
Title apvd - to Senate
02/24 Senate intro - 1st rdg - to Loc Gov
03/02 Rpt out - rec d/p - to 2nd rdg
03/03 2nd rdg - to 3rd rdg
03/07 3rd rdg - PASSED - 22-8-5
AYES -- Andreason, Brandt, Broadsword, Bunderson, Coiner, Compton,
Corder, Fulcher, Gannon, Geddes, Goedde, Hill, Keough, Langhorst,
Lodge, Malepeai, Marley, McGee, McKenzie, Stegner, Werk, Williams
NAYS -- Cameron, Darrington, Davis, Jorgenson, Little, Richardson,
Schroeder, Sweet
Absent and excused -- Burkett, Burtenshaw, Kelly, Pearce, Stennett
Floor Sponsor - Corder
Title apvd - to House
03/08 To enrol
03/09 Rpt enrol - Sp signed
03/10 Pres signed
03/13 To Governor
03/14 Governor signed
Session Law Chapter 55
Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 473
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO OFFSET OF TAX REFUNDS; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE,
3 BY THE ADDITION OF A NEW SECTION 63-3077D, IDAHO CODE, TO AUTHORIZE AGREE-
4 MENTS BETWEEN THE STATE TAX COMMISSION AND THE UNITED STATES DEPARTMENT OF
5 THE TREASURY FOR OFFSET OF TAX REFUNDS AGAINST TAX LIABILITIES, TO PROVIDE
6 LIMITATIONS REGARDING THE OFFSET AND TO PROVIDE APPLICATION TO FEDERAL
7 DEBT.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Chapter 30, Title 63, Idaho Code, be, and the same is
10 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
11 ignated as Section 63-3077D, Idaho Code, and to read as follows:
12 63-3077D. AGREEMENT FOR COLLECTION OF TAX. (1) The state tax commission
13 may enter into agreements with the United States secretary of the treasury
14 through the internal revenue service or the financial management service of
15 the department of the treasury of the United States providing for the mutual
16 offset of any refunds or other amount payable by either party against liabili-
17 ties owed to the other party to the agreement. Any such agreement shall
18 require that no offset may be made unless the liability against which it
19 applies is final, without any further right on the part of the person owing
20 the liability to either administrative review or judicial review.
21 (2) No refunds from this state shall be available for offset against any
22 federal debt:
23 (a) Until any debts subject to offset that are owed to this state or
24 agency thereof have been satisfied; or
25 (b) During any time when a reciprocal program for offset from federal
26 refunds for tax debts owing to this state is not in effect.
STATEMENT OF PURPOSE
RS 15383C1
This bill allows the State Tax Commission to enter into an
agreement with the Internal Revenue Service relating to offset of
tax refunds. When implemented taxpayers with final, non-
appealable tax assessments owed to the state or to the federal
government will be subject to having that tax debt offset against
any tax refunds owed to the other.
Refunds owed by the State Tax Commission will first be
applied against debts owed to the state, such as unpaid child
support, before being offset against federal tax. No offset of
federal tax against state refunds is allowed unless an agreement
for offsetting federal refunds for state tax debts is in place.
FISCAL NOTE
None.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 473