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H0112...............................................by REVENUE AND TAXATION INCOME TAX - Amends existing law to provide a nonrefundable credit against taxes for electronically filed tax returns filed beginning on and after January 1, 2002. 01/29 House intro - 1st rdg - to printing 01/30 Rpt prt - to Rev/Tax 02/05 Rpt out - rec d/p - to 2nd rdg 02/06 2nd rdg - to 3rd rdg 02/09 3rd rdg - PASSED - 60-8-2 AYES -- Barraclough, Bedke, Bieter, Black, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz, Langford, Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pomeroy, Raybould, Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Swan, Tilman, Trail, Wheeler, Young NAYS -- Barrett, Bell, Ellis, Eskridge, Gould, Lake, Roberts, Mr. Speaker Absent and excused -- Pischner, Wood Floor Sponsor -- Ridinger Title apvd - to Senate 02/12 Senate intro - 1st rdg - to Loc Gov 02/15 Rpt out - rec d/p - to 2nd rdg 02/16 2nd rdg - to 3rd rdg 03/08 3rd rdg - PASSED - 35-0-0 AYES -- Andreason, Boatright, Branch(Bartlett), 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 -- Frasure Title apvd - to House 03/09 To enrol 03/12 Rpt enrol - Sp signed 03/13 Pres signed 03/14 To Governor 03/19 Governor signed Session Law Chapter 54 Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature First Regular Session - 2001 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 112 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO ELECTRONICALLY FILED TAX RETURNS; AMENDING SECTION 63-115, IDAHO 3 CODE, TO PROVIDE A NONREFUNDABLE CREDIT AGAINST TAXES FOR ELECTRONICALLY 4 FILING A TAX RETURN WITH THE STATE TAX COMMISSION; PROVIDING AN EFFECTIVE 5 DATE AND PROVIDING APPLICATION. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-115, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-115. FILING OF ELECTRONIC RETURNS AND DOCUMENTS -- ELECTRONIC FUNDS 10 TRANSFERS. (1) Any return or other document filed with or submitted to the 11 state tax commission may be transmitted electronically to the commission when 12 permitted by rules or procedures established by the commission. Payments of 13 any amounts to the commission by electronic funds transfer shall be in accor- 14 dance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho 15 Code. 16 (2) In the case of any tax return electronically filed with the state tax 17 commission as provided in subsection (1) of this section, there shall be 18 allowed a credit against any taxes properly reported on such return a nonre- 19 fundable credit of two dollars ($2.00). 20 (3) As used in this section, "transmitted electronically" means the use 21 of a telecommunication or computer network to transfer information in an opti- 22 cal, electronic, magnetic or other machine sensible form. The term includes 23 the use of facsimile machines and third party value added networks. 24 ( 34) Any return or other document transmitted electronically to the com- 25 mission and accepted by the commission shall be deemed received on the earlier 26 of: 27 (a) The date it arrives at the commission or, in the case of returns 28 filed through the Internal Revenue Service, the date the return is 29 received by the Internal Revenue Service; or 30 (b) The date that a third party, in accordance with procedures approved 31 by the commission, transmits the return to the commission or makes it 32 otherwise available to the commission. 33 ( 45) Any payment made electronically shall be deemed paid on the date the 34 funds are available to the state treasurer. 35 ( 56) To constitute a properly filed valid tax return or report, a docu- 36 ment transmitted electronically or submitted in a physical machine sensible 37 form such as tape or disk must: 38 (a) Be filed in a format prescribed by the tax commission and be suffi- 39 ciently free of errors to identify the filer and the tax type and to cal- 40 culate the amounts due; 41 (b) Contain the taxpayer's name, address (if required by the tax commis- 42 sion) and identifying number; 43 (c) Be signed by the taxpayer or other individual effecting the signature 2 1 or verification; and 2 (d) Include sufficient information to permit the mathematical verifica- 3 tion of any tax liability. 4 ( 67) The tax commission may, by rule, prescribe exclusive methods for 5 electronically signing or verifying a return or other document transmitted 6 electronically to the commission that shall have the same validity and conse- 7 quences as manual signing by the taxpayer or other individual effecting the 8 signature or verification. 9 SECTION 2. This act shall be in full force and effect, and shall apply to 10 tax returns filed for periods beginning on and after January 1, 2002.
STATEMENT OF PURPOSE R.S. 10464 This bill will allow taxpayers who file tax returns with the State Tax Commission electronically to reduce their tax liability by two dollars per return. FISCAL NOTE Individual Income Tax: 140,000 returns X $2 = $280,000 Sales and Withholding: 80,000 returns 160,000 IFTA: 6,000 returns 12,000 Fuel Distributors 3,000 returns 6,000 Reduction to the general fund $440,000 Reduction in motor fuel tax revenue 18,000 CONTACT Name: Dan John/Ted Spangler Agency: State Tax Commission Phone: 334-7530 STATEMENT OF PURPOSE/FISCAL NOTE H11