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H0642...............................................by REVENUE AND TAXATION
INDEPENDENT LIVING CENTERS - Amends existing law to provide a tax credit
for contributions made to a center for independent living located within
the state.
02/09 House intro - 1st rdg - to printing
02/10 Rpt prt - to Rev/Tax
02/17 Rpt out - rec d/p - to 2nd rdg
02/18 2nd rdg - to 3rd rdg
02/20 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Boe, Bruneel, Callister, Campbell, Chase, Clark, Crow,
Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes,
Gould, Hadley, Hansen, 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, Stubbs, Taylor,
Tilman, Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Black(23), Crane, Henbest, Stone
Floor Sponsor - Bivens
Title apvd - to Senate
02/23 Senate intro - 1st rdg - to Loc Gov
03/03 Rpt out - rec d/p - to 2nd rdg
03/04 2nd rdg - to 3rd rdg
03/16 3rd rdg - PASSED - 32-0-3
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, Risch, Sandy, Schroeder, Sorensen, Sweeney, Thorne,
Wheeler, Whitworth
NAYS--None
Absent and excused--Riggs, Stennett, Twiggs
Floor Sponsor - Wheeler
Title apvd - to House
03/17 To enrol
03/17 Rpt enrol - Sp signed
03/18 Pres signed - to Governor
03/20 Governor signed
Session Law Chapter 133
Effective: 07/01/98
H0642|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 642 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAX; AMENDING SECTION 63-3029C, IDAHO CODE, TO PROVIDE A 3 TAX CREDIT FOR CONTRIBUTIONS MADE TO A CENTER FOR INDEPENDENT LIVING 4 LOCATED WITHIN THE STATE. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 63-3029C, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 63-3029C. INCOME TAX CREDIT FOR REHABILITATION FACILITIES -- LIMITATION. 9 At the election of the taxpayer, there shall be allowed, subject to the appli- 10 cable limitations provided herein, as a credit against the income tax imposed 11 by chapter 30, title 63, Idaho Code, an amount equal to fifty percent (50%) of 12 the aggregate amount of charitable contributions made by such taxpayer during 13 the year to the anchor house, to the Idaho youth ranch, to the north Idaho 14 childrens' home, to a center for independent living located within the 15 state of Idaho, or to a nonprofit rehabilitation facility located 16 within the state of Idaho. 17 (1) In the case of a taxpayer other than a corporation, the amount allow- 18 able as a credit under this section for any taxable year shall not exceed 19 twenty percent (20%) of such taxpayer's total income tax liability imposed by 20 section 63-3024, Idaho Code, for the year, or one hundred dollars ($100), 21 whichever is less. 22 (2) In the case of a corporation, the amount allowable as a credit under 23 this section for any taxable year shall not exceed ten percent (10%) of such 24 corporation's total income or franchise tax liability imposed by sections 25 63-3025 and 63-3025A, Idaho Code, for the year, or five hundred dollars 26 ($500), whichever is less. 27 (3) For the purposes of this section, "center for independent liv- 28 ing" shall mean a private, nonprofit, nonresidential organization in which at 29 least fifty-one percent (51%) of the principal governing board, management and 30 staff are individuals with disabilities and that: 31 (a) Is designed and operated within a local community by individuals with 32 disabilities; 33 (b) Provides an array of independent living services and programs; and 34 (c) Is cross-disability. 35 (4) For the purposes of this section, "nonprofit rehabilitation 36 facility" means only a facility that is accredited by the commission on 37 accreditation of rehabilitation facilities.
STATEMENT OF PURPOSE
RS07589
The purpose of this legislation is to expand
independent living opportunities offered by Idaho's Centers
for Independent Living to the State's approximately 294,263
citizens with disabilities by:
Providing a tax credit to Idaho citizens who donate
funds to Idaho Centers for Independent Living (CILs)
will encourage Idahoan's to donate to CILs.
Originally funded by Congress in 1981 under the
Vocational Rehabilitation Act of 1973, as amended,
CIL's provide Idahoans with the benefit of services
offered to people with disabilities. These services
enable people with disabilities to live at home, at a
significantly lower cost to the State than if they
were to live in institutions.
FISCAL NOTE
This legislation will have minimal fiscal impact for the
State, but will provide significant relief for the limited
budgets of the Idaho Centers for Independent Living. No new
funding would be required as a result of this legislation;
however, revenue from income taxes totaling approximately
$3,876 per fiscal year would not be collected by the State.
CONTACT: Kelly Buckland Phone:
334-3800 Rep Dave Bivens
332-1000 STATEMENT OF PURPOSE/
FISCAL NOTE
Bill No. H 642