Print Friendly HOUSE BILL NO. 149 – Income tax credit, donate gem youth
HOUSE BILL NO. 149
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H0149...............................................by REVENUE AND TAXATION
INCOME TAX - CREDIT - Amends existing law to provide an income tax credit
for charitable contributions made to Gem Youth Services or its foundation.
02/05 House intro - 1st rdg - to printing
02/06 Rpt prt - to Rev/Tax
02/28 Rpt out - rec d/p - to 2nd rdg
03/01 2nd rdg - to 3rd rdg
Rls susp - PASSED - 57-2-11
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bruneel, Callister, Campbell, Chase, Collins, Cuddy, Deal, Denney,
Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner, Gould,
Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jones, Kellogg,
Kendell, Kunz, Lake, Langford, Marley, McKague, Meyer, Montgomery,
Moss, Moyle, Pearce, Pomeroy, Raybould, Ridinger, Roberts, Robison,
Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stone, Tilman,
NAYS -- Stevenson, Wheeler
Absent and excused -- Bradford, Clark, Crow, Jaquet, Loertscher,
Mader, Mortensen, Pischner, Swan, Wood, Mr. Speaker
Floor Sponsor -- Cuddy
Title apvd - to Senate
03/02 Senate intro - 1st rdg - to Loc Gov
03/12 Rpt out - rec d/p - to 2nd rdg
03/13 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Branch, Boatright, Brandt, Bunderson, Burtenshaw,
Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee,
Lodge, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen,
Stegner, Stennett, Thorne, Wheeler, Whitworth, Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Danielson
Title apvd - to House
03/21 To enrol
03/22 Rpt enrol - Sp signed - Pres signed - to Gov
03/23 Governor signed
Session Law Chapter 157
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 149
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CREDITS FOR CHARITABLE CONTRIBUTIONS; AMENDING SECTION
3 63-3029C, IDAHO CODE, TO PROVIDE AN INCOME TAX CREDIT FOR CHARITABLE CON-
4 TRIBUTIONS MADE TO GEM YOUTH SERVICES OR ITS FOUNDATION; DECLARING AN
5 EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3029C, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3029C. INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
10 TATION. At the election of the taxpayer, there shall be allowed, subject to
11 the applicable limitations provided herein, as a credit against the income tax
12 imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent
13 (50%) of the aggregate amount of charitable contributions made by such tax-
14 payer during the year to the anchor house or its foundation, to the children's
15 home society of Idaho, inc., to the Idaho youth ranch or its foundation, to
16 gem youth services or its foundation, to the hope house, inc. or its founda-
17 tion, to the north Idaho children's home or its foundation, to a center for
18 independent living located within the state of Idaho, to a nonprofit substance
19 abuse center licensed by the department of health and welfare, or to a non-
20 profit rehabilitation facility located within the state of Idaho or its foun-
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
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.
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, 2001.
STATEMENT OF PURPOSE
The purpose of this legislation is to add Gem Youth Services to
line 43 (credit for contributions to youth and rehab facilities) of
the Idaho Individual Income Tax Form 40. Gem Youth Services have been
in business for 30 years. They specialize in young ladies 11 to 18
years of age. The Agencies that assign girls to GYS are: The Dept. of
Juvenile Corrections, Health and Welfare, Child Protection, Mental
Health, St Anthony and Probation (The Court System). The assignments
are State wide.
Based on past contributions this addition represents approximately
$4000 that would be deductible.
Senator Judi Danielson 332-1307
Representative Chuck Cuddy 332-1235
Senator Skip Brandt 332-1354
Representative Twila Hornbeck 332-1227
STATEMENT OF PURPOSE/FISCAL NOTE H 14