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H0276...............................................by REVENUE AND TAXATION
INCOME TAX - Adds to and amends existing law to provide that for taxable
years commencing on and after January 1, 1999, an additional deduction of
$150 shall be allowed in the case of a joint return where the standard
deduction is claimed.
02/17 House intro - 1st rdg - to printing
02/18 Rpt prt - to Rev/Tax
02/22 Rpt out - rec d/p - to 2nd rdg
02/23 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 69-0-1
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal,
Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
Jones, Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Limbaugh,
Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Smith, Smylie, Stevenson, Stoicheff, Stone,
Taylor(Taylor), Tilman, Tippets, Trail, Watson, Wheeler, Williams,
Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Linford
Floor Sponsor - Mader
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Parry
Floor Sponsor - Frasure
Title apvd - to House
03/12 To enrol
03/15 Rpt enrol - Sp signed
03/16 Pres signed - to Governor
03/19 Governor signed
Session Law Chapter 133
Effective: 01/01/99
H0276|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 276 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAXES; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE, BY THE 3 ADDITION OF A NEW SECTION 63-3022N, IDAHO CODE, TO PROVIDE THAT FOR TAX- 4 ABLE YEARS COMMENCING ON AND AFTER JANUARY 1, 1999, AN ADDITIONAL DEDUC- 5 TION OF ONE HUNDRED FIFTY DOLLARS SHALL BE ALLOWED IN THE CASE OF A JOINT 6 RETURN WHERE THE STANDARD DEDUCTION IS CLAIMED; DECLARING AN EMERGENCY AND 7 PROVIDING RETROACTIVE APPLICATION. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Chapter 30, Title 63, Idaho Code, be, and the same is 10 hereby amended by the addition thereto of a NEW SECTION , to be 11 known and designated as Section 63-3022N, Idaho Code, and to read as follows: 12 63-3022N. MARRIAGE PENALTY REDUCTION. For taxable years commencing on and 13 after January 1, 1999, an additional deduction of one hundred fifty dollars 14 ($150) shall be allowed in the case of a joint return where the standard 15 deduction as defined in section 63-3022, Idaho Code, is claimed. 16 SECTION 2. An emergency existing therefor, which emergency is hereby 17 declared to exist, this act shall be in full force and effect on and after its 18 passage and approval, and retroactively to January 1, 1999.
STATEMENT OF PURPOSE
RS09033
This bill partially eliminates the marriage tax penalty by
increasing the amount of standard deduction for joint filers
by $150. This increase is made effective on 1/1/99.
FISCAL IMPACT
This bill will reduce ongoing General Fund revenue by an
estimated $1.268 million starting in FY 2000.
CONTACT
Name: Representative Dan Mader
Phone: 332-1205
Statement of Purpose/Fiscal Impact H 276