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H0651...............................................by REVENUE AND TAXATION
INCOME TAX - CREDIT - Amends existing law to authorize a credit against
income tax for certain charitable contributions to substance abuse centers
licensed by the Department of Health and Welfare.
02/21 House intro - 1st rdg - to printing
02/22 Rpt prt - to Rev/Tax
03/02 Rpt out - rec d/p - to 2nd rdg
03/03 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 47-23-0
AYES -- Alltus, Barraclough(Barraclough), Barrett, Bieter, Black,
Boe, Bruneel, Callister, Chase, Cuddy, Deal, Ellsworth, Field(13),
Field(20), Gagner, Gould, Hadley, Hansen(29), Henbest, Jaquet, Jones,
Judd, Kellogg, Kempton, Kunz, Lake, Loertscher, Mader, Marley, Meyer,
Montgomery, Moss, Moyle, Pischner, Reynolds, Ridinger, Ringo,
Robison, Sellman, Shepherd, Smith, Smylie, Stoicheff, Stone, Taylor,
Trail, Zimmermann
NAYS -- Bell, Campbell, Cheirrett, Clark, Crow, Denney, Geddes,
Hammond, Hansen(23), Hornbeck, Kendell, Linford, McKague, Mortensen,
Pearce, Pomeroy, Sali, Schaefer, Stevenson, Tilman, Wheeler, Wood, Mr
Speaker
Absent and excused -- None
Floor Sponsor - Ridinger
Title apvd - to Senate
03/09 Senate intro - 1st rdg - to Loc Gov
03/21 Rpt out - rec d/p - to 2nd rdg
03/22 2nd rdg - to 3rd rdg
04/03 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Whitworth, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsors - Stegmer, Stennett
Title apvd - to House
04/04 To enrol - rpt enrol - Sp signed
04/05 Pres signed - to Governor
04/12 Governor signed
Session Law Chapter 216
Effective: 01/01/00
H0651
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 651
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CREDIT FOR CONTRIBUTIONS TO NONPROFIT SUBSTANCE ABUSE
3 CENTERS; AMENDING SECTION 63-3029C, IDAHO CODE, TO AUTHORIZE A CREDIT
4 AGAINST INCOME TAX FOR CERTAIN CHARITABLE CONTRIBUTIONS TO NONPROFIT SUB-
5 STANCE ABUSE CENTERS LICENSED BY THE DEPARTMENT OF HEALTH AND WELFARE;
6 DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3029C, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3029C. INCOME TAX CREDIT FOR REHABILITATION FACILITIES CERTAIN CHARI-
11 TABLE CONTRIBUTIONS -- LIMITATION. At the election of the taxpayer, there
12 shall be allowed, subject to the applicable limitations provided herein, as a
13 credit against the income tax imposed by chapter 30, title 63, Idaho Code, an
14 amount equal to fifty percent (50%) of the aggregate amount of charitable con-
15 tributions made by such taxpayer during the year to the anchor house or its
16 foundation, to the children's home society of Idaho, inc., to the Idaho youth
17 ranch or its foundation, to the hope house, inc. or its foundation, to the
18 north Idaho children's home or its foundation, to a center for independent
19 living located within the state of Idaho, to a nonprofit substance abuse cen-
20 ter licensed by the department of health and welfare, or to a nonprofit reha-
21 bilitation facility located within the state of Idaho or its foundation.
22 (1) In the case of a taxpayer other than a corporation, the amount allow-
23 able as a credit under this section for any taxable year shall not exceed
24 twenty percent (20%) of such taxpayer's total income tax liability imposed by
25 section 63-3024, Idaho Code, for the year, or one hundred dollars ($100),
26 whichever is less.
27 (2) In the case of a corporation, the amount allowable as a credit under
28 this section for any taxable year shall not exceed ten percent (10%) of such
29 corporation's total income or franchise tax liability imposed by sections
30 63-3025 and 63-3025A, Idaho Code, for the year, or five hundred dollars
31 ($500), whichever is less.
32 (3) For the purposes of this section, "center for independent living"
33 shall mean a private, nonprofit, nonresidential organization in which at least
34 fifty-one percent (51%) of the principal governing board, management and staff
35 are individuals with disabilities and that:
36 (a) Is designed and operated within a local community by individuals with
37 disabilities;
38 (b) Provides an array of independent living services and programs; and
39 (c) Is cross-disability.
40 (4) For the purposes of this section, "nonprofit rehabilitation facility"
41 means only a facility that is accredited by the commission on accreditation of
42 rehabilitation facilities.
2
1 SECTION 2. An emergency existing therefor, which emergency is hereby
2 declared to exist, this act shall be in full force and effect on and after its
3 passage and approval, and retroactively to January 1, 2000.
STATEMENT OF PURPOSE
RS 09806C1
The purpose of this legislation is to offer Income Tax credit for contribution to
substance abuse treatment centers. The maximum credit for individuals is $100
and $500 for corporations. This will encourage a private and public sector
partnership working together in creating more capacities in substance abuse
treatment centers.
FISCAL IMPACT
There are 30 non-profit substance abuse centers existing in Idaho. If you assume
each center will receive contributions in the amount of $10,000 or a total of
$300,000, the Fiscal Impact to the General Fund would be $150,000.
Contact
Name: Representative Tim Ridinger
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 651