2001 Legislation
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HOUSE BILL NO. 328 – Teachers/purchase supplies/tax cred

HOUSE BILL NO. 328

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View Statement of Purpose / Fiscal Impact



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Daily Data Tracking History



H0328..........................................................by EDUCATION
TEACHERS - INCOME TAX CREDIT - Adds to existing law to provide an income
tax credit for the purchase of books or school supplies by a certificated
school teacher teaching in an accredited public or private school in Idaho;
and to provide the maximum amount of the credit.
                                                                        
02/23    House intro - 1st rdg - to printing
02/26    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  First Regular Session - 2001
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 328
                                                                        
                                   BY EDUCATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO INCOME TAX CREDITS; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE,  BY
  3        THE  ADDITION OF A NEW SECTION 63-3029AA, IDAHO CODE, TO PROVIDE AN INCOME
  4        TAX CREDIT FOR THE PURCHASE OF BOOKS OR SCHOOL SUPPLIES BY  AN  INDIVIDUAL
  5        WHO  IS  A CERTIFICATED SCHOOL TEACHER TEACHING IN AN ACCREDITED PUBLIC OR
  6        PRIVATE SCHOOL IN IDAHO AND TO PROVIDE THE MAXIMUM AMOUNT OF  THE  CREDIT;
  7        DECLARING AN EMERGENCY AND 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 known and  des-
 11    ignated as Section 63-3029AA, Idaho Code, and to read as follows:
                                                                        
 12        63-3029AA.  INCOME  TAX  CREDIT  FOR  SCHOOL  SUPPLIES PURCHASED BY PUBLIC
 13    SCHOOL TEACHERS -- LIMITATION. At the election of the taxpayer, there shall be
 14    allowed, subject to the applicable limitations provided herein,  as  a  credit
 15    against  the income tax imposed by chapter 30, title 63, Idaho Code, an amount
 16    equal to one hundred percent (100%) of the aggregate amount of books or school
 17    supplies purchased by such taxpayer during the year for  use  in  the  classes
 18    taught  by  the taxpayer in the accredited public or private schools of Idaho,
 19    or four hundred dollars ($400), whichever is less. If taxes due are less  than
 20    the  total  credit  allowed,  the taxpayer shall be paid a refund equal to the
 21    balance of the unused credit.  In order to claim the credit pursuant  to  this
 22    section,  the  taxpayer shall be a certificated teacher teaching in an accred-
 23    ited public or private school  in Idaho,   and the  taxpayer  shall  not  have
 24    been reimbursed by the school or school district for the purchase of the books
 25    or school supplies.
                                                                        
 26        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 27    declared to exist, this act shall be in full force and effect on and after its
 28    passage and approval, and retroactively to January 1, 2001.

Statement of Purpose / Fiscal Impact



	                   STATEMENT OF PURPOSE		
                              RS 11175

The purpose of this legislation is to provide an income tax 
credit for school supplies purchased by public school teachers.  
At the election of the taxpayer, there shall be allowed, subject 
to the applicable limitations provided as a credit against income 
tax imposed by Chapter 30, Title 63, Idaho Code, an amount equal 
to one hundred percent (100%) of the aggregate amount of books or 
school supplies purchased by such taxpayer during the year for 
use in the classes taught by the taxpayer in the public and 
private schools of Idaho, or four hundred dollars ($400), 
whichever is less.  In order to claim the credit pursuant to this 
section, the taxpayer shall be a certified teacher teaching in an 
accredited public or private school in Idaho.  The teacher?s 
school shall receive moneys pursuant to Chapter 10, Title 33, 
Idaho Code, and the taxpayer shall not have been reimbursed by 
the school or the school district for the purchase of the books 
or school supplies. 		

                          FISCAL IMPACT

The fiscal impact to the General Fund is $3,000,000.  Many school 
districts reimburse teachers for school supplies, so the fiscal 
impact may be less.  




Contact

Name: Rep. Tom Trail
Phone: 332-1202


STATEMENT OF PURPOSE/FISCAL NOTE	H 328