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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
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN 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);and37 (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;and34 (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 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