View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
HCR033..............................................by REVENUE AND TAXATION
PERSONAL PROPERTY TAX - STUDY - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study of the implementation of the phase out of the tax on
personal property.
03/12 House intro - 1st rdg - to printing
03/13 Rpt prt - to Rev/Tax
03/14 Rpt out - rec d/p - to 2nd rdg
03/15 2nd rdg - to 3rd rdg
03/16 3rd rdg - ADOPTED - 62-0-8
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Chase, Collins, Crow, Cuddy, Deal,
Denney, Ellsworth, Eskridge, Field(20), Gagner, Gould, Hadley,
Hammond, Harwood, Higgins, Hornbeck, Jaquet, Kellogg, Kendell, Kunz,
Lake, Langford, Loertscher, Mader, Marley, McKague, Meyer,
Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
Raybould, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith, Smylie, Stevenson, Stone, Swan, Trail, Wood, Young,
Mr. Speaker
NAYS -- None
Absent and excused -- Campbell, Clark, Ellis, Field(13), Henbest,
Jones, Tilman, Wheeler
Floor Sponsor -- Gould
Title apvd - to Senate
03/19 Senate intro - 1st rdg - to St Aff
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 33
BY REVENUE AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF THE IMPLEMENTA-
4 TION OF THE PHASE OUT OF THE TAX ON PERSONAL PROPERTY.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, there are proposals before the Legislature of the State of Idaho
7 in 2001 to provide a phase out of the tax on personal property or to provide
8 for an income tax credit or refund for taxes paid on personal property; and
9 WHEREAS, each of these proposals by its nature is complicated and far
10 reaching and needs to be fully studied so that no unintended consequences
11 occur as a result; and
12 WHEREAS, there are many stakeholders in the phase out of the personal
13 property tax, including every segment of Idaho society; and
14 WHEREAS, the Legislature wants to ensure that essential governmental oper-
15 ations are not jeopardized as a result of the personal property tax phase out
16 or rebate; and
17 WHEREAS, the subject of personal property taxation is sufficiently complex
18 that it would be desirable for an interim committee to review and make further
19 recommendations.
20 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
21 of the Fifty-sixth Idaho Legislature, the House of Representatives and the
22 Senate concurring therein, that the Legislative Council is authorized to
23 appoint a committee to undertake and complete a study of the phase out of the
24 tax on personal property and necessary implementation steps that need to be
25 taken. The Legislative Council shall determine the number of legislators and
26 membership from each house appointed to the committee and shall authorize the
27 committee to receive input, advice and assistance from interested and affected
28 parties who are not members of the Legislature.
29 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
30 appointed by the cochairs of the committee who are appointed by the Legisla-
31 tive Council. Nonlegislative members of the advisory committee shall not be
32 reimbursed from legislative funds for per diem, mileage or other expenses and
33 shall not have voting privileges regarding the committee's recommendations or
34 proposed legislation.
35 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
36 ommendations and proposed legislation, if any, to the Second Regular Session
37 of the Fifty-sixth Idaho Legislature.
STATEMENT OF PURPOSE
RS 11036
This resolution directs the legislative council to establish an
interim committee to analyze issues related to the potential
phase-out of the personal property tax.
Currently, personal property tax applies to equipment, machinery
and other types of property other than real estate. In total,
approximately $140 million of personal property tax is collected
by Idaho’s 44 counties for use by local units of government.
FISCAL NOTE
The cost of the interim committee meetings is not expected to
exceed $10,000, which would be paid from the legislative account.
Contact
Name: Representative Celia Gould
Phone: 332—1000
STATEMENT OF PURPOSE/FISCAL NOTE HCR 33