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H0486...............................................by REVENUE AND TAXATION
INCOME TAX RETURNS - EXTENSION - Amends existing law to provide for an
automatic extension of time for filing income tax returns and to provide
penalties for failure to file, failure to pay taxes due or for underpayment
of taxes due.
01/20 House intro - 1st rdg - to printing
01/21 Rpt prt - to Rev/Tax
02/03 Rpt out - rec d/p - to 2nd rdg
02/04 2nd rdg - to 3rd rdg
02/05 3rd rdg - PASSED - 69-0-1
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crane,
Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner,
Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9),
Jones(22), Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander,
Kunz, Lake, Linford, Loertscher, Mader, Marley, McKague, Meyer,
Miller, Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman,
Ridinger, Robison, Sali, Schaefer, Stevenson, Stoicheff, Stone,
Stubbs, Taylor, Tilman, Tippets, Trail, Watson, Wheeler, Wood,
Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Black(23)
Floor Sponsor - Lake
Title apvd - to Senate
02/06 Senate intro - 1st rdg - to Loc Gov
02/12 Rpt out - rec d/p - to 2nd rdg
02/13 2nd rdg - to 3rd rdg
03/10 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Stennett, Sweeney,
Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Sorensen
Floor Sponsor - Frasure
Title apvd - to House
03/11 To enrol
03/12 Rpt enrol - Sp signed
03/13 Pres signed
03/16 To Governor
03/17 Governor signed
Session Law Chapter 54
Effective: 01/01/99
H0486|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 486 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3033, IDAHO CODE, TO PROVIDE FOR 3 AN AUTOMATIC EXTENSION OF TIME FOR FILING INCOME TAX RETURNS AND TO PRO- 4 VIDE PENALTIES FOR FAILURE TO FILE, FAILURE TO PAY TAXES DUE, OR FOR 5 UNDERPAYMENT OF TAXES DUE; AND PROVIDING AN EFFECTIVE DATE. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-3033, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-3033. EXTENSION OF TIME. (a)The state tax commission may grant10a reasonableTaxpayers shall have an automatic extension 11 of time for filing any return, declaration, statement or other document, or 12 payment required by this chapter; provided, however, that: (1) no such13extension shall befor a periodin excessof six (6) 14 months; (2) a payment must accompany the initial request for extension15of time to file an income tax return which must beif on or 16 before the unextended due date the taxpayer has paid at least eighty 17 per cent (80%) of the total tax reported on the income tax return when it is 18 filed, ormust be the same asthe total tax reported on the 19 income tax return for the prior year if a return was filed for the prior year. 20 (b) Taxpayers residing outside any of the United States and Puerto Rico 21 (including persons in military or naval service) shall have an automatic 22 extension of time within which to file income tax returns with this state for 23 a period which shall expire on the fifteenth day of the sixth month following 24 the close of their taxable year. 25 (c) Taxpayers who are military personnel or residents of foreign nations 26 and entitled to extensions for filing federal income tax returns as a result 27 of the application of the provisions of sections 911 and 7508 of the Internal 28 Revenue Code, shall be entitled to extensions of time for the same period for 29 filing income tax returns with the state of Idaho subject to the requirements 30 imposed in implementation of the indicated sections. 31 (d) Any taxpayer entitled to an extension under subsection (b) or (c) of 32 this section shall attach a statement to his return claiming his right to the 33 extension. 34 (e) If the amount of payment made under subsection (a)(2)35 of this section is less than eighty per cent (80%) of the total tax due under 36 the provisions of this chapter and is less than the amount of the total tax 37 reported on the income tax return for the prior year, a penalty may be applied 38 to the total of the balance duein the amount prescribed by section3963-3046(a), Idaho Code,unless reasonable cause can be established. 40 The penalty shall be: 41 (1) If the return is filed and taxes for the taxable year are paid on or 42 before the extended due date, two per cent (2%) per month from the origi- 43 nal due date to the date of payment. 2 1 (2) If the return is not filed or the taxes for the taxable year are not 2 paid on or before the extended due date, the penalty provided in section 3 63-3046(c), Idaho Code, from the original due date. 4 (f) In all cases, where the state tax commission has granted5 of an extension of time in which to file any return, interest 6 shall be paid on any tax due from the original due date to date of payment at 7 the rate provided in section 63-3045, Idaho Code. 8 SECTION 2. This act shall be in full force and effect on and after Janu- 9 ary 1, 1999, and shall apply to returns first due on or after that date.
STATEMENT OF PURPOSE
RS07349
This bill makes it easier for taxpayers to obtain an extension of time for filing their Idaho
income lax returns. Taxpayers will receive an automatic six month extension of time if, on or
before the original due date (April 15 for most taxpayers), they have paid a required amount
of estimated taxes. The estimated payments may be by employer withholding or other
tentative payments. The required amount is the lesser of 80% of the tax due or the total tax
for prior year if a return was filed for the prior year. There would be no requirement to file an
application for the extension. Penalties apply to underpayment of tax by the original due
date.
FISCAL IMPACT
No fiscal effect.
CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact
H 486