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H0112...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to provide a nonrefundable credit against
taxes for electronically filed tax returns filed beginning on and after
January 1, 2002.
01/29 House intro - 1st rdg - to printing
01/30 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/09 3rd rdg - PASSED - 60-8-2
AYES -- Barraclough, Bedke, Bieter, Black, Boe, Bolz, Bradford,
Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Hadley,
Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg,
Kendell, Kunz, Langford, Loertscher, Mader, Marley, McKague, Meyer,
Montgomery, Mortensen, Moss, Moyle, Pearce, Pomeroy, Raybould,
Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie,
Stevenson, Stone, Swan, Tilman, Trail, Wheeler, Young
NAYS -- Barrett, Bell, Ellis, Eskridge, Gould, Lake, Roberts, Mr.
Speaker
Absent and excused -- Pischner, Wood
Floor Sponsor -- Ridinger
Title apvd - to Senate
02/12 Senate intro - 1st rdg - to Loc Gov
02/15 Rpt out - rec d/p - to 2nd rdg
02/16 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Frasure
Title apvd - to House
03/09 To enrol
03/12 Rpt enrol - Sp signed
03/13 Pres signed
03/14 To Governor
03/19 Governor signed
Session Law Chapter 54
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 112
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO ELECTRONICALLY FILED TAX RETURNS; AMENDING SECTION 63-115, IDAHO
3 CODE, TO PROVIDE A NONREFUNDABLE CREDIT AGAINST TAXES FOR ELECTRONICALLY
4 FILING A TAX RETURN WITH THE STATE TAX COMMISSION; PROVIDING AN EFFECTIVE
5 DATE AND PROVIDING APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-115, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-115. FILING OF ELECTRONIC RETURNS AND DOCUMENTS -- ELECTRONIC FUNDS
10 TRANSFERS. (1) Any return or other document filed with or submitted to the
11 state tax commission may be transmitted electronically to the commission when
12 permitted by rules or procedures established by the commission. Payments of
13 any amounts to the commission by electronic funds transfer shall be in accor-
14 dance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho
15 Code.
16 (2) In the case of any tax return electronically filed with the state tax
17 commission as provided in subsection (1) of this section, there shall be
18 allowed a credit against any taxes properly reported on such return a nonre-
19 fundable credit of two dollars ($2.00).
20 (3) As used in this section, "transmitted electronically" means the use
21 of a telecommunication or computer network to transfer information in an opti-
22 cal, electronic, magnetic or other machine sensible form. The term includes
23 the use of facsimile machines and third party value added networks.
24 (34) Any return or other document transmitted electronically to the com-
25 mission and accepted by the commission shall be deemed received on the earlier
26 of:
27 (a) The date it arrives at the commission or, in the case of returns
28 filed through the Internal Revenue Service, the date the return is
29 received by the Internal Revenue Service; or
30 (b) The date that a third party, in accordance with procedures approved
31 by the commission, transmits the return to the commission or makes it
32 otherwise available to the commission.
33 (45) Any payment made electronically shall be deemed paid on the date the
34 funds are available to the state treasurer.
35 (56) To constitute a properly filed valid tax return or report, a docu-
36 ment transmitted electronically or submitted in a physical machine sensible
37 form such as tape or disk must:
38 (a) Be filed in a format prescribed by the tax commission and be suffi-
39 ciently free of errors to identify the filer and the tax type and to cal-
40 culate the amounts due;
41 (b) Contain the taxpayer's name, address (if required by the tax commis-
42 sion) and identifying number;
43 (c) Be signed by the taxpayer or other individual effecting the signature
2
1 or verification; and
2 (d) Include sufficient information to permit the mathematical verifica-
3 tion of any tax liability.
4 (67) The tax commission may, by rule, prescribe exclusive methods for
5 electronically signing or verifying a return or other document transmitted
6 electronically to the commission that shall have the same validity and conse-
7 quences as manual signing by the taxpayer or other individual effecting the
8 signature or verification.
9 SECTION 2. This act shall be in full force and effect, and shall apply to
10 tax returns filed for periods beginning on and after January 1, 2002.
STATEMENT OF PURPOSE
R.S. 10464
This bill will allow taxpayers who file tax returns with the
State Tax Commission electronically to reduce their tax
liability by two dollars per return.
FISCAL NOTE
Individual Income Tax: 140,000 returns X $2 = $280,000
Sales and Withholding: 80,000 returns 160,000
IFTA: 6,000 returns 12,000
Fuel Distributors 3,000 returns 6,000
Reduction to the general fund $440,000
Reduction in motor fuel tax revenue 18,000
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H11