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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. 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
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN 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 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