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H0298...............................................by REVENUE AND TAXATION
YOUTH MENTORING PROGRAM CONTRIBUTIONS - Amends existing law to provide an
income tax credit for contributions to youth mentoring programs; and to
define the term "youth mentoring programs."
02/20 House intro - 1st rdg - to printing
02/21 Rpt prt - to Rev/Tax
02/28 Rpt out - rec d/p - to 2nd rdg
03/01 2nd rdg - to 3rd rdg
03/02 3rd rdg - PASSED - 63-0-7
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Cuddy,
Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20),
Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck,
Jones, Kellogg, Kendell, Lake, Langford, Loertscher, Mader, Marley,
McKague, Meyer, Moss, Moyle, Pearce, Pischner, Pomeroy, Raybould,
Ridinger, Roberts, Robison, Sali, Schaefer, Sellman, Shepherd, Smith,
Smylie, Stevenson, Stone, Trail, Wheeler, Wood, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Crow, Jaquet, Kunz, Montgomery, Mortensen,
Swan, Tilman
Floor Sponsor -- Black
Title apvd - to Senate
03/05 Senate intro - 1st rdg - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 298
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CREDITS; AMENDING SECTION 63-3029C, IDAHO CODE, TO PRO-
3 VIDE AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO YOUTH MENTORING PROGRAMS
4 AND TO DEFINE THE TERM "YOUTH MENTORING PROGRAMS"; AND PROVIDING AN EFFEC-
5 TIVE DATE.
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 youth mentoring programs as herein defined, to the hope house, inc. or its
17 foundation, to the north Idaho children's home or its foundation, to a center
18 for independent living located within the state of Idaho, to a nonprofit sub-
19 stance abuse center licensed by the department of health and welfare, or to a
20 nonprofit rehabilitation facility located within the state of Idaho or its
21 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.
43 (5) For purposes of this section, "youth mentoring programs" means the
2
1 programs of the Idaho chapters of big brothers big sisters of America.
2 SECTION 2. This act shall be in full force and effect on and after Janu-
3 ary 1, 2002.
STATEMENT OF PURPOSE
RS 11136
The purpose of this legislation is to offer income tax credit for
contribution to Big Brothers-Big Sisters of Idaho. The maximum
credit for individuals is $100; the maximum for corporations is
$500. This will encourage a private and public sector partnership
working together in creating more capacities to mentor youth.
FISCAL IMPACT
There are three Big Brother-Big Sister regions existing in Idaho.
Upon reviewing prior years' contributions from all regions,
approximately $144,000 of contributions could have been eligible
to receive the credit, with a fiscal impact to the general fund
of $72,000.
CONTACT: Rep. Max Black
(208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 29