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H0187.....................................................by APPROPRIATIONS
ESTATE TAX - Amends existing law to increase the percentage distributed to
the Resource, Conservation and Rangeland Development Account from the
estate tax collections.
02/08 House intro - 1st rdg - to printing
02/09 Rpt prt - to Approp
02/22 Rpt out - rec d/p - to 2nd rdg
02/23 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal,
Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones,
Judd, Kellogg, Kempton, Kendell, Kunz, 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, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Geddes, Lake, Linford, Wood
Floor Sponsor - Bell
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Fin
H0187|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 187 BY APPROPRIATIONS COMMITTEE 1 AN ACT 2 RELATING TO DISTRIBUTION OF ESTATE TAX RECEIPTS; AMENDING SECTION 14-413, 3 IDAHO CODE, TO INCREASE THE PERCENTAGE DISTRIBUTED TO THE RESOURCE CONSER- 4 VATION AND RANGELAND DEVELOPMENT ACCOUNT. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. That Section 14-413, Idaho Code, be, and the same is hereby 7 amended to read as follows: 8 14-413. DISTRIBUTION OF RECEIPTS. The commission shall collect all taxes 9 and moneys that may be due under this act, and remit such moneys to the state 10 treasurer. Such moneys shall be distributed as follows: 11 (1) Ten percent (10%) of such moneys shall be distributed into a suspense 12 account for payment to the county treasurer of the county in which venue for 13 probate and administration lies, pursuant to section 15-3-201, Idaho Code, 14 regardless of whether such probate or administration was, in fact, instituted. 15 Such moneys shall be paid by the commission to the appropriate counties not 16 less than quarterly, and shall be credited to the county current expense fund. 17 (2) An amount of money shall be distributed to the state refund account 18 sufficient to pay current refund claims. All refunds authorized by the commis- 19 sion to be paid shall be paid through the state refund account, and those 20 moneys are hereby continuously appropriated for that purpose. Such refunds 21 shall be authorized for the purpose of repaying overpayments made under the 22 transfer and inheritance tax act, for the purpose of repaying any other erro- 23 neous receipts under such tax, for the purpose of repaying any tax, penalty, 24 or interest illegally assessed or collected, or for the purpose of paying any 25 judgment rendered against the commission under the terms and provisions of 26 this act. 27 (3) The balance remaining after distributing the amounts in subsections 28 (1) and (2) of this section shall be distributed as follows: 29 (a)TenThirty percent (13 30 0%) shall be distributed to the resource conservation and rangeland 31 development account created in section 22-2730, Idaho Code; and 32 (b) The remainder shall be distributed to the water pollution control 33 account.
STATEMENT OF PURPOSE
RS 08896
This legislation changes the distribution of estate taxes. The
State Agricultural Water Quality Program (SAWQP) is being
eliminated and will be replaced by a new water quality program
for agriculture. The funding for SAWQP was provided through the
Water Pollution Control Account (WPCA) and will be replaced by
the Resource Conservation and Rangeland Development Program
Account (RCRDPA) in the future. After subtracting 10% of gross
collections for counties and then subtracting refunds, this
legislation increases the remaining proportion going to the
Resource Conservation and Rangeland Development Account from
10% to 30% and reduces the proportion going to the Water
Pollution Control Account from 90% to 70%.
FISCAL NOTE
Gross revenues from estate taxes were $6.3 million in FY 1996,
$4.2 million in FY 1997, and 9.1 million in FY 1998. Assuming
gross revenues of $7 million in FY 2000, the Resource
Conservation and Rangeland Development Account will receive
$1.2 million more and the Water Pollution Control Account will
receive $1.2 million less. Although this is less than the 10-year average of $2 million per year provided for the State
Agricultural Water Quality Program, it would provide sufficient
funds to support a minimal program.
CONTACT: Representative Maxine Bell
334-4734
STATEMENT OF PURPOSE/ FISCAL NOTE Bill No. H 187