2006 Legislation
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HOUSE BILL NO. 483 – Income tax checkoff, Red Cross

HOUSE BILL NO. 483

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Bill Status



H0483...............................................by REVENUE AND TAXATION
INCOME TAX - CHECKOFF - RED CROSS - Amends and adds to existing law to
provide for the designation by individuals of a refund or an overpayment of
income taxes or a donation by individuals to the American Red Cross of
Greater Idaho Fund; and to create the American Red Cross of Greater Idaho
Fund in the state treasury.
                                                                        
01/26    House intro - 1st rdg - to printing
01/27    Rpt prt - to Rev/Tax
02/15    Rpt out - rec d/p - to 2nd rdg
02/16    2nd rdg - to 3rd rdg
02/22    3rd rdg - PASSED - 69-0-1
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford,
      Cannon, Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson,
      Ellsworth, Eskridge, Field(18), Field(23), Garrett, Hart, Harwood,
      Henbest, Henderson, Jaquet, Kemp, LeFavour, Loertscher, Martinez,
      Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen,
      Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
      Rydalch, Sali(Sali), Sayler, Schaefer, Shepherd(2), Shepherd(8),
      Shirley, Skippen, Smith(30), Smith(24), Smylie(Luker), Snodgrass,
      Stevenson, Trail, Wills, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Lake
    Floor Sponsor - Crow
    Title apvd - to Senate
02/23    Senate intro - 1st rdg - to Loc Gov
03/02    Rpt out - rec d/p - to 2nd rdg
03/03    2nd rdg - to 3rd rdg
03/08    3rd rdg - PASSED - 31-4-0
      AYES -- Andreason(Hatch), Brandt, Broadsword, Bunderson, Burkett,
      Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Fulcher,
      Gannon, Geddes, Goedde, Hill, Kelly, Keough, Langhorst, Lodge,
      Malepeai, Marley, McGee, McKenzie, Pearce, Richardson, Schroeder,
      Stennett, Sweet, Werk, Williams
      NAYS -- Davis, Jorgenson, Little, Stegner
      Absent and excused -- None
    Floor Sponsor - Corder
    Title apvd - to House
03/09    To enrol
03/10    Rpt enrol - Sp signed
03/13    Pres signed
03/14    To Governor
03/15    Governor signed
         Session Law Chapter 88
         Effective: 07/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 483
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO INCOME TAX CHECKOFFS AND  DONATIONS;  AMENDING  SECTION  63-3067A,
  3        IDAHO  CODE,  TO PROVIDE FOR DESIGNATION BY INDIVIDUALS OF A REFUND FOR AN
  4        OVERPAYMENT OF INCOME TAXES OR A DONATION BY INDIVIDUALS TO  THE  AMERICAN
  5        RED  CROSS  OF  GREATER IDAHO FUND; AMENDING SECTION 63-3067B, IDAHO CODE,
  6        TO PROVIDE FOR DESIGNATION BY INDIVIDUALS OF A REFUND FOR  AN  OVERPAYMENT
  7        OF  INCOME TAXES OR A DONATION BY INDIVIDUALS TO THE AMERICAN RED CROSS OF
  8        GREATER IDAHO FUND; AND AMENDING CHAPTER 8, TITLE 57, IDAHO CODE,  BY  THE
  9        ADDITION  OF  A NEW SECTION 57-821, IDAHO CODE, TO CREATE THE AMERICAN RED
 10        CROSS OF GREATER IDAHO FUND IN THE STATE TREASURY.
                                                                        
 11    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 12        SECTION 1.  That Section 63-3067A, Idaho Code, be, and the same is  hereby
 13    amended to read as follows:
                                                                        
 14        63-3067A.  DESIGNATION  BY  INDIVIDUALS -- TRUST ACCOUNTS. (a) Every indi-
 15    vidual who:
 16        (i)   Has a refund due and payable for overpayment of taxes under this act
 17        may designate all or any portion  thereof  to  be  deposited  in  a  trust
 18        account specified in subsection (c) below; or
 19        (ii)  Has  an income tax liability may, in addition to his tax obligation,
 20        include a donation to be deposited in a trust account specified in subsec-
 21        tion (c) of this section.
 22        (b)  A designation under subsection (a) of this section may be made in any
 23    taxable year in such manner and form as prescribed by the  state  tax  commis-
 24    sion.  The manner and form so prescribed shall be a conspicuous portion of the
 25    principal form provided for the purpose of individual taxation.
 26        (c)  The trust accounts authorized to receive moneys designated under sub-
 27    section (a) of this section are:
 28        (i)   The fish and game set-aside account created by section 36-111, Idaho
 29        Code;
 30        (ii)  The Idaho ag in the classroom account  created  by  section  57-815,
 31        Idaho Code;
 32        (iii) The  drug  enforcement  donation  account created by section 57-816,
 33        Idaho Code;
 34        (iv)  The children's trust fund created by section 39-6007, Idaho Code;
 35        (v)   The United States olympic account created by section  57-817,  Idaho
 36        Code, but no donation shall exceed five dollars ($5.00); and
 37        (vi)  The  Idaho  guard and reserve family support fund created by section
 38        57-820, Idaho Code; and
 39        (vii) The American red cross of greater  Idaho  fund  created  in  section
 40        57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made.
 41        (d)  Prior  to  the  distribution  of funds into any of the trust accounts
 42    specified in subsection (c) of this section from the refund account, the state
 43    tax commission shall retain funds for the commission's  costs  for  collecting
                                                                        
                                           2
                                                                        
  1    and  administering  the moneys in the accounts as follows: three thousand dol-
  2    lars ($3,000) from each account for start-up costs during the  first  year  of
  3    collections,  and  three  thousand dollars ($3,000) or twenty percent (20%) of
  4    the moneys remitted to each account during the fiscal year, whichever is less,
  5    from each account during each fiscal year thereafter, which amounts are hereby
  6    appropriated to the tax commission.
                                                                        
  7        SECTION 2.  That Section 63-3067B, Idaho Code, be, and the same is  hereby
  8    amended to read as follows:
                                                                        
  9        63-3067B.  DESIGNATION  BY  INDIVIDUALS -- TRUST ACCOUNTS. (a) Every resi-
 10    dent individual who:
 11        (i)   Has a refund due and payable for overpayment of taxes under this act
 12        may designate all or any portion  thereof  to  be  deposited  in  a  trust
 13        account specified in subsection (c) below; or
 14        (ii)  Has  an income tax liability may, in addition to his tax obligation,
 15        include a donation to be deposited in a trust account specified in subsec-
 16        tion (c) of this section.
 17        (b)  A designation under subsection (a) of this section may be made in any
 18    taxable year in such manner and form as prescribed by the  state  tax  commis-
 19    sion.  The manner and form so prescribed shall be a conspicuous portion of the
 20    principal form provided for the purpose of individual taxation.
 21        (c)  The trust accounts authorized to receive moneys designated under sub-
 22    section (a) of this section are:
 23        (i)    The fish and game set-aside  account  created  by  section  36-111,
 24        Idaho Code;
 25        (ii)   The  Idaho  ag  in the classroom account created by section 57-815,
 26        Idaho Code;
 27        (iii)  The drug enforcement donation account created  by  section  57-816,
 28        Idaho Code;
 29        (iv)   The children's trust fund created by section 39-6007, Idaho Code;
 30        (v)    The  United States olympic account created by section 57-817, Idaho
 31        Code, but no donation shall exceed five dollars ($5.00);
 32        (vi)   The Alzheimer's disease services account created in section 57-819,
 33        Idaho Code; and
 34        (vii)  The community forestry trust account  created  in  section  38-136,
 35        Idaho Code; and
 36        (viii) The  American  red  cross  of greater Idaho fund created in section
 37        57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made.
 38        (d)  Prior to the distribution of funds into any  of  the  trust  accounts
 39    specified in subsection (c) of this section from the refund account, the state
 40    tax  commission  shall  retain funds for the commission's costs for collecting
 41    and administering the moneys in the accounts as follows: three  thousand  dol-
 42    lars  ($3,000)  from  each account for start-up costs during the first year of
 43    collections, and three thousand dollars ($3,000) or twenty  percent  (20%)  of
 44    the moneys remitted to each account during the fiscal year, whichever is less,
 45    from each account during each fiscal year thereafter, which amounts are hereby
 46    appropriated to the tax commission.
                                                                        
 47        SECTION  3.  That  Chapter  8,  Title  57, Idaho Code, be, and the same is
 48    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 49    ignated as Section 57-821, Idaho Code, and to read as follows:
                                                                        
 50        57-821.  AMERICAN RED CROSS OF GREATER IDAHO FUND. There is hereby created
 51    in the state treasury, the American red cross of greater Idaho fund. Moneys in
                                                                        
                                           3
                                                                        
  1    the  fund shall be appropriated to the Idaho chapter of the American red cross
  2    to provide disaster relief services, emergency preparation and prevention ser-
  3    vices and communication  services  between  the  armed  forces  and  families.
  4    Moneys in the fund shall be appropriated for use in Idaho only.

Statement of Purpose / Fiscal Impact


                         STATEMENT OF PURPOSE
                                 
                             RS 15487
                                    
    The purpose of this legislation is to allow a taxpayer to
    donate ten dollars ($10.00) to the American Red Cross of
    Greater Idaho Fund at the time of filing the taxpayer's state
    tax return.  The ten dollar ($10.00) donation would reduce the
    taxpayer's refund by ten dollars ($10.00) or increase the
    taxpayer's payment by ten dollars ($10.00).
    
    
    
        
    
                            FISCAL NOTE
                                    
      This bill will not have a fiscal impact on the general fund of
    the state of Idaho.
      
      
      CONTACTS:
      Michael J. Kane, phone: 342-4545
      Roy Eiguren, phone: 388-1200
      Vaughn Killeen, phone:  947-4357, ext. 502
      
    
      STATEMENT OF PURPOSE/FISCAL NOTE                         H 483