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H0148...............................................by REVENUE AND TAXATION
INCOME TAX - ELECTRONIC FUNDS TRANSFER - Amends existing law to provide
that no individual shall be required to make payment by electronic funds
transfer regardless of the amount paid or payable when taxes, fees or
amounts are payable pursuant to the Idaho Income Tax Act.
02/05 House intro - 1st rdg - to printing
02/06 Rpt prt - to Rev/Tax
02/22 2nd rdg - to 3rd rdg
02/23 3rd rdg - PASSED - 52-0-18
AYES -- Barraclough, Barrett, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Clark, Collins, Cuddy, Deal,
Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner,
Hadley, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Kellogg, Kunz,
Lake, Langford, Mader, Marley, Mortensen, Moss, Pearce, Pischner,
Pomeroy, Raybould, Roberts, Robison, Sali, Sellman, Shepherd, Smylie,
Stone, Swan, Tilman, Trail, Wheeler, Young
NAYS -- None
Absent and excused -- Bedke, Chase, Crow, Gould, Hammond, Jones,
Kendell, Loertscher, McKague, Meyer, Montgomery, Moyle, Ridinger,
Schaefer, Smith, Stevenson, Wood, Mr. Speaker
Floor Sponsor -- Trail
Title apvd - to Senate
02/26 Senate intro - 1st rdg - to Loc Gov
03/08 Rpt out - rec d/p - to 2nd rdg
03/09 2nd rdg - to 3rd rdg
03/19 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Branch, Boatright, 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 -- Schroeder
Title apvd - to House
03/20 To enrol
03/21 Rpt enrol - Sp signed
Pres signed
03/22 To Governor
03/22 Governor signed
Session Law Chapter 100
Effective: 01/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 148
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO ELECTRONIC FUNDS TRANSFER; AMENDING SECTION 67-2026, IDAHO CODE,
3 TO PROVIDE THAT NO INDIVIDUAL SHALL BE REQUIRED TO MAKE PAYMENT BY ELEC-
4 TRONIC FUNDS TRANSFER REGARDLESS OF THE AMOUNT PAID OR PAYABLE WHEN THE
5 TAXES, FEES OR AMOUNTS ARE PAYABLE PURSUANT TO THE IDAHO INCOME TAX ACT
6 AND TO DEFINE "INDIVIDUAL"; DECLARING AN EMERGENCY AND PROVIDING RETROAC-
7 TIVE APPLICATION.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 67-2026, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 67-2026. TAXES, FEES AND OTHER AMOUNTS TO BE PAID BY ELECTRONIC FUNDS
12 TRANSFER -- EXCEPTION. (1) Except as allowed in subsection (3) of this sec-
13 tion, aAll taxes and additional amounts of interest, penalty or fees payable
14 together with taxes and all other fees and amounts which are payable to the
15 state must be paid by electronic funds transfer whenever the amount paid or
16 payable is one hundred thousand dollars ($100,000) or greater. Whenever the
17 payment of taxes is required to be made by electronic funds transfer under
18 this section and the due date falls on a Saturday, Sunday, or legal holiday,
19 the payment may be made on the first business day thereafter.
20 (2) All electronic funds transfers to the state, whether or not required
21 by this section, shall be made through the automated clearing house system
22 (ACH) operated by the federal reserve by the ACH debit or ACH credit method
23 and shall include related addenda or messages necessary for:
24 (a) Coordinating the filing of tax returns or other reports with the pay-
25 ment of taxes and all other fees and amounts by electronic funds transfer;
26 and
27 (b) Ensuring the proper receipt and crediting of the payment.
28 (3) No individual shall be required to make payment to the state by elec-
29 tronic funds transfer of any taxes, fees or amounts payable to the state,
30 regardless of amount, when such taxes, fees or amounts are payable pursuant to
31 section 63-3024, Idaho Code. However, if an individual elects to make payment
32 by electronic funds transfer of income tax or any fees and amounts associated
33 with income tax liability, such electronic funds transfer shall adhere to the
34 provisions for electronic funds transfer as specified in this section. For the
35 purposes of this subsection (3), the definition of "individual" shall be as
36 the term is defined in section 63-3008, Idaho Code.
37 (4) The state treasurer shall adopt procedures necessary to implement the
38 provisions of this section.
39 SECTION 2. An emergency existing therefor, which emergency is hereby
40 declared to exist, this act shall be in full force and effect on and after its
41 passage and approval, and retroactively to January 1, 2001.
STATEMENT OF PURPOSE
RS 10663
The purpose of this legislation is that no individual shall be
required to make payment to the state by electronic funds
transfer of any taxes, fees or amounts payable to the state,
regardless of amount, when such taxes, fees or amounts are
payable pursuant to Section 63-3024, Idaho Code. However, if an
individual elects to make payment by electronic funds transfer of
income tax or any fees and amounts associated with income tax
liability, such electronic funds transfers shall adhere to the
provisions for electronic funds transfer as specified in Section
63-3024.
FISCAL IMPACT
There will be no fiscal impact on the General Fund.
Contact
Name: Rep. Tom Trail
Phone: 332-1202
STATEMENT OF PURPOSE/FISCAL NOTE H 14