2000 Legislation
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HOUSE BILL NO. 651 – Substance abuse cntr/donatn/tax

HOUSE BILL NO. 651

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Daily Data Tracking History



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

Bill Text


 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 / Fiscal Impact


          
     
                 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