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H0442...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law relating to individual and corporate
income tax to make clarifying and technical amendments to the Income Tax
Relief Act (House Bill Number 377, As Amended in the Senate) passed by the
Legislature of the State of Idaho in 2001.
01/16 House intro - 1st rdg - to printing
01/17 Rpt prt - to Rev/Tax
01/25 Rpt out - rec d/p - to 2nd rdg
01/28 2nd rdg - to 3rd rdg
01/29 3rd rdg - PASSED - 64-0-6
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Block,
Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Collins, Crow,
Cuddy, Deal, Ellis, Ellsworth, Field(13), Field(20), Gagner, Gould,
Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones,
Kellogg, Kendell, Kunz, Lake, Langford, Loertscher, Mader, Martinez,
McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce, Pischner,
Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali, Sellman,
Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Tilman,
Trail, Wheeler, Wood, Young
NAYS -- None
Absent and excused -- Black, Clark, Denney, Eskridge, Schaefer, Mr.
Speaker
Floor Sponsor - Moyle
Title apvd - to Senate
01/30 Senate intro - 1st rdg - to Loc Gov
02/07 Rpt out - rec d/p - to 2nd rdg
02/08 2nd rdg - to 3rd rdg
02/12 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little,
Lodge, Marley, Noh, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Williams
NAYS -- None
Absent and excused -- Geddes, Richardson
Floor Sponsor - Wheeler
Title apvd - to House
02/13 To enrol
02/14 Rpt enrol - Sp signed
02/15 Pres signed
02/18 To Governor
02/19 Governor signed
Session Law Chapter 35
Effective: 01/01/02, Section 8
01/01/02, All Others
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 442
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3029G, IDAHO CODE, TO CHANGE THE
3 TERM "QUALIFIED RESEARCH PAYMENT" TO "QUALIFIED RESEARCH EXPENSES"; AMEND-
4 ING SECTION 63-3022H, IDAHO CODE, TO PROVIDE A DEDUCTION IF A TAXPAYER
5 REPORTS CAPITAL GAIN NET INCOME IN DETERMINING TAXABLE INCOME AND TO PRO-
6 VIDE THAT THE CAPITAL GAINS DEDUCTION IS LIMITED TO THE AMOUNT OF THE CAP-
7 ITAL GAIN NET INCOME FROM ALL PROPERTY INCLUDED IN TAXABLE INCOME; AMEND-
8 ING SECTION 63-3022J, IDAHO CODE, TO PROVIDE THAT THE DEDUCTION OF VALUE
9 FOR TECHNOLOGICAL EQUIPMENT SHALL NOT REDUCE IDAHO TAXABLE INCOME TO LESS
10 THAN ZERO; REPEALING SECTION 63-3022O, IDAHO CODE; AMENDING SECTION
11 63-3022P, IDAHO CODE, AS ADDED BY SECTION 1, CHAPTER 384, LAWS OF 2001, TO
12 REDESIGNATE THE SECTION AND TO CLARIFY THE DEDUCTION FOR LONG-TERM CARE
13 INSURANCE; AMENDING SECTION 63-3024, IDAHO CODE, TO CORRECT TERMINOLOGY TO
14 CONFORM WITH STATUTORY DEFINITIONS; AMENDING SECTION 63-3025D, IDAHO CODE,
15 TO CLARIFY THE PAYMENT FOR PERSONS WITH DEVELOPMENTAL DISABILITIES AND TO
16 MAKE A TECHNICAL CORRECTION; AMENDING SECTION 63-3029E, IDAHO CODE, AS
17 AMENDED BY SECTION 11, CHAPTER 386, LAWS OF 2001, TO REMOVE REFERENCE TO
18 AN OBSOLETE TERM; AMENDING SECTION 63-3029I, IDAHO CODE, TO CLARIFY THE
19 TRANSFERABILITY OF THE CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT;
20 AMENDING SECTION 63-3046, IDAHO CODE, TO CLARIFY THE PENALTY FOR FAILURE
21 TO FILE TAX RETURNS; AMENDING SECTION 63-3068, IDAHO CODE, TO CLARIFY THE
22 STATUTE OF LIMITATIONS ON ASSESSMENTS OR REFUNDS OF TAX IN THE CASE OF
23 CERTAIN DUPLICATE RETURNS AND TO PROVIDE CORRECT REFERENCES; AMENDING SEC-
24 TION 63-3072, IDAHO CODE, TO CLARIFY THE STATUTE OF LIMITATIONS ON ASSESS-
25 MENTS OR REFUNDS OF TAX IN THE CASE OF CERTAIN DUPLICATE RETURNS AND TO
26 PROVIDE CORRECT REFERENCES; DECLARING AN EMERGENCY AND PROVIDING RETROAC-
27 TIVE EFFECTIVE DATES.
28 Be It Enacted by the Legislature of the State of Idaho:
29 SECTION 1. That Section 63-3029G, Idaho Code, be, and the same is hereby
30 amended to read as follows:
31 63-3029G. CREDITS FOR RESEARCH ACTIVITIES CONDUCTED IN THIS STATE --
32 CARRY FORWARD.
33 (1) (a) Subject to the limitations of this section, for taxable years
34 beginning between January 1, 2001, and December 31, 2005, inclusive, there
35 shall be allowed to a taxpayer a nonrefundable credit against taxes
36 imposed by sections 63-3024, 63-3025 and 63-3025A, Idaho Code, for
37 increasing research activities in Idaho during any consecutive five (5)
38 year period beginning, at the election of the taxpayer, either:
39 (i) January 1, 2001, or
40 (ii) The first day of the taxpayer's taxable year beginning in 2001.
41 (b) The credit allowed by subsection (1)(a) of this section shall be the
42 sum of:
43 (i) Five percent (5%) of the excess of qualified research payments
2
1 expenses for research conducted in Idaho over the base amount; and
2 (ii) Five percent (5%) basic research payments allowable under sub-
3 section (e) of section 41 of the Internal Revenue Code for basic
4 research conducted in Idaho.
5 (c) Subject to the limitation in subsection (3) of this section, a tax-
6 payer making the election permitted by subsection (1)(a)(i) of this sec-
7 tion, credit for research activities occurring prior to the beginning of
8 the taxpayer's taxable year beginning in 2001 shall be claimed on the
9 taxpayer's return for its taxable year 2001 in addition to credit relating
10 to activity in that year.
11 (2) As used in this section:
12 (a) The terms "qualified research payments expenses," "qualified
13 research," "basic research payments" and "basic research" shall be as
14 defined in section 41 of the Internal Revenue Code except that the
15 research must be conducted in Idaho.
16 (b) The term "base amount" shall mean an amount calculated as provided in
17 sections 41(c) and 41(h) of the Internal Revenue Code, except that:
18 (i) The base amount does not include the calculation of the alter-
19 native incremental credit provided for in section 41(c)(4) of the
20 Internal Revenue Code;
21 (ii) A taxpayer's gross receipts include only those gross receipts
22 attributable to sources within this state as provided in subsections
23 (q) and (r) of section 63-3027, Idaho Code; and
24 (iii) Notwithstanding section 41(c) of the Internal Revenue Code, for
25 purposes of calculating the base amount, a taxpayer:
26 (A) May elect to be treated as a start-up company as provided
27 in section 41(c)(3)(B) of the Internal Revenue Code, regardless
28 of whether the taxpayer meets the requirements of section
29 41(c)(3)(B)(i)(I) or (II) of the Internal Revenue Code; and
30 (B) May not revoke an election to be treated as a start-up com-
31 pany.
32 (3) The credit allowed by subsection (1)(a) of this section together with
33 any credits carried forward under subsection (5) of this section shall not
34 exceed the amount of tax due under sections 63-3024, 63-3025 and 63-3025A,
35 Idaho Code, after allowance for all other credits permitted by this chapter.
36 When credits earned in more than one (1) taxable year are available, the old-
37 est credits shall be applied first.
38 (4) In the case of a group of corporations filing a combined report under
39 subsection (t) of section 63-3027, Idaho Code, credit earned by one (1) member
40 of the group but not used by that member may be used by another member of the
41 group. For a combined group of corporations, any member of the group may claim
42 credit carried forward unless the member who earned the credit is no longer
43 included in the combined group.
44 (5) The credit allowed by subsection (1)(a) of this section shall be
45 claimed for the taxable year during which the taxpayer qualifies for the
46 credit. If the credit exceeds the limitation under subsection (3) of this sec-
47 tion, the excess amount may be carried forward for a period that does not
48 exceed the next fourteen (14) taxable years.
49 (6) In addition to other needed rules, the state tax commission may pro-
50 mulgate rules prescribing, in the case of S corporations, partnerships, trusts
51 or estates, a method of attributing the credit under this section to the
52 shareholders, partners or beneficiaries in proportion to their share of the
53 income from the S corporation, partnership, trust or estate.
54 SECTION 2. That Section 63-3022H, Idaho Code, be, and the same is hereby
3
1 amended to read as follows:
2 63-3022H. DEDUCTION OF CAPITAL GAINS. (1) If an individual taxpayer
3 reports a net capital gain net income in determining taxable income, eighty
4 percent (80%) in taxable year 2001 and sixty percent (60%) in taxable years
5 thereafter of the net capital gain net income from the sale or exchange of
6 qualified property shall be a deduction in determining Idaho taxable income.
7 (2) The deduction provided in this section is limited to the amount of
8 the capital gain net income from all property included in federal taxable
9 income. Gains treated as ordinary income by the Internal Revenue Code do not
10 qualify for the deduction allowed in this section. The deduction otherwise
11 allowable under this section shall be reduced by the amount of any federal
12 capital gains deduction relating to such property, but not below zero.
13 (3) As used in this section "qualified property" means the following
14 property having an Idaho situs at the time of sale:
15 (a) Real property held at least eighteen (18) months;
16 (b) Tangible personal property used in Idaho for at least twelve (12)
17 months by a revenue-producing enterprise;
18 (c) Cattle or horses held for breeding, draft, dairy or sporting purposes
19 for at least twenty-four (24) months if more than one-half (1/2) of the
20 taxpayer's gross income (as defined in section 61(a) of the Internal Reve-
21 nue Code) for the taxable year is from farming or ranching operations in
22 Idaho;
23 (d) Breeding livestock other than cattle or horses held at least twelve
24 (12) months if more than one-half (1/2) of the taxpayer's gross income (as
25 defined in section 61(a) of the Internal Revenue Code) for the taxable
26 year is from farming or ranching operations in Idaho;
27 (e) Timber grown in Idaho and held at least twenty-four (24) months;
28 (f) In determining the period for which property subject to this section
29 has been held by a taxpayer, the provisions of section 1223 of the Inter-
30 nal Revenue Code shall apply, except that the holding period shall not
31 include the holding period of property given up in an exchange, when such
32 property would not have constituted qualified property under this section
33 without regard to meeting the holding period.
34 (4) If an individual reports a capital gain from qualified property from
35 an S corporation or a partnership, a deduction shall be allowed under this
36 section only to the extent the individual held his interest in the income of
37 the S corporation or the partnership for the time required by subsection (3)
38 of this section for the property sold.
39 (5) If an individual reports a capital gain from an estate or a capital
40 gain from property acquired as a beneficiary of an estate, no deduction shall
41 be allowed under this section unless the holding period required in subsection
42 (3) of this section was satisfied by the decedent, the estate, or the benefi-
43 ciary, or a combination thereof.
44 (6) If an individual reports a capital gain from a trust or a capital
45 gain from property acquired as a beneficiary of a trust, no deduction shall be
46 allowed under this section unless the holding period required in subsection
47 (3) of this section was satisfied by the grantor, the trust, or the benefi-
48 ciary, or a combination thereof.
49 (7) As used in this section "revenue-producing enterprise" means:
50 (a) The production, assembly, fabrication, manufacture, or processing of
51 any agricultural, mineral or manufactured product;
52 (b) The storage, warehousing, distribution, or sale at wholesale of any
53 products of agriculture, mining or manufacturing;
54 (c) The feeding of livestock at a feedlot;
4
1 (d) The operation of laboratories or other facilities for scientific,
2 agricultural, animal husbandry, or industrial research, development, or
3 testing.
4 SECTION 3. That Section 63-3022J, Idaho Code, be, and the same is hereby
5 amended to read as follows:
6 63-3022J. DEDUCTION OF VALUE FOR TECHNOLOGICAL EQUIPMENT. (1) For taxable
7 years commencing on and after January 1, 1985, any individual or corporation
8 may deduct from taxable income an amount equal to the fair market value of
9 technological equipment donated to public elementary or public secondary
10 schools, public universities, private universities, public colleges, private
11 colleges, public community colleges, private community colleges, public tech-
12 nical colleges or private technical colleges, or public libraries and library
13 districts located within the state of Idaho, except that the amount of the
14 deduction shall not reduce Idaho taxable income to less than zero. The deduc-
15 tion allowed pursuant to this section shall be in addition to any other deduc-
16 tion allowed pursuant to this chapter. In order to take the deduction pursuant
17 to this section, the taxpayer shall receive a written statement from the donee
18 in which the donee agrees to accept the technological equipment donated.
19 (2) For the purposes of this section, "technological equipment" means a
20 computer, computer software, scientific equipment or apparatus to be used by
21 the university, college, community college, technical college, school or
22 library directly or indirectly in the education program of the university,
23 college, community college, technical college, school or library and which is
24 donated to the university, college, community college, technical college,
25 school or library no later than five (5) years after its manufacture has been
26 substantially completed.
27 (3) For the purposes of this section, a public elementary or public sec-
28 ondary school means one that is located within this state and receives funding
29 pursuant to chapter 10, title 33, Idaho Code.
30 (4) For the purposes of this section, a public library or library dis-
31 trict means one that is located within this state and receives funding pursu-
32 ant to chapters 26 and 27, title 33, Idaho Code.
33 (5) For purposes of this section, a public university, public college,
34 public community college or public technical college means one that is located
35 within this state and receives an appropriation from the legislature.
36 (6) For purposes of this section, a private university, private college,
37 private community college or private technical college means one that is
38 located within this state and is operated on a nonprofit basis.
39 (7) The state tax commission shall promulgate rules to administer the
40 provisions of this section. The rules shall be promulgated in compliance with
41 chapter 52, title 67, Idaho Code.
42 SECTION 4. That Section 63-3022O, Idaho Code, be, and the same is hereby
43 repealed.
44 SECTION 5. That Section 63-3022P, Idaho Code, as added by Section 1,
45 Chapter 384, Laws of 2001, be, and the same is hereby amended to read as fol-
46 lows:
47 63-3022PQ. LONG-TERM CARE INSURANCE. For taxable years commencing on or
48 after January 1, 2001, fifty percent (50%) of the premiums paid during the
49 taxable year, by a taxpayer for long-term care insurance as that term is
50 defined in section 41-4603, Idaho Code, which long-term care insurance is to
5
1 be for the benefit of the taxpayer, a dependent of the taxpayer or an employee
2 of the taxpayer, may be deducted from taxable income to the extent that the
3 premium is not otherwise deducted or accounted for by the taxpayer for Idaho
4 income tax purposes.
5 SECTION 6. That Section 63-3024, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 63-3024. INDIVIDUALS' TAX AND TAX ON ESTATES AND TRUSTS. For taxable year
8 2001, and each taxable year thereafter, a tax measured by Idaho taxable income
9 as defined in this chapter is hereby imposed upon every individual, trust, or
10 estate required by this chapter to file a return.
11 (a) The tax imposed upon individuals, trusts and estates shall be com-
12 puted at the following rates:
13 When Idaho taxable income is: The rate is:
14 Less than $1,000 One and six-tenths percent (1.6%)
15 $1,000 but less than $2,000 $16, plus three and six-tenths
16 percent (3.6%) of the amount over $1,000
17 $2,000 but less than $3,000 $52, plus four and one-tenth
18 percent (4.1%) of the amount over $2,000
19 $3,000 but less than $4,000 $93, plus five and one-tenth
20 percent (5.1%) of the amount over $3,000
21 $4,000 but less than $5,000 $144, plus six and one-tenth
22 percent (6.1%) of the amount over $4,000
23 $5,000 but less than $7,500 $205, plus seven and one-tenth
24 percent (7.1%) of the amount over $5,000
25 $7,500 but less than $20,000 $383, plus seven and four-tenths
26 percent (7.4%) of the amount over $7,500
27 Over $20,000 $1,308, plus seven
28 and eight-tenths percent
29 (7.8%) of the amount over $20,000
30 For taxable year 2000 and each year thereafter, the state tax commission
31 shall prescribe a factor which shall be used to compute the Idaho income tax
32 brackets provided in subsection (a) of this section. The factor shall provide
33 an adjustment to the Idaho tax brackets so that inflation will not result in a
34 tax increase. The Idaho tax brackets shall be adjusted as follows: multiply
35 the bracket amounts by the percentage (the consumer price index for the calen-
36 dar year immediately preceding the calendar year to which the adjusted brack-
37 ets will apply divided by the consumer price index for calendar year 1998).
38 For the purpose of this computation, the consumer price index for any calendar
39 year is the average of the consumer price index as of the close of the twelve
40 (12) month period for the immediately preceding calendar year as adopted by
41 the state tax commission. This adoption shall be exempt from the provisions of
42 chapter 52, title 67, Idaho Code. The consumer price index shall mean the con-
43 sumer price index for all U.S. urban consumers published by the United States
44 department of labor. The state tax commission shall annually include the fac-
45 tor as provided in this subsection to multiply against Idaho taxable income in
46 the brackets above to arrive at that year's Idaho taxable income for tax
47 bracket purposes.
48 (b) In case a joint return is filed by husband and wife pursuant to the
49 provisions of section 63-3031, Idaho Code, the tax imposed by this section
50 shall be twice the tax which would be imposed on one-half (1/2) of the aggre-
51 gate Idaho taxable income. For the purposes of this section, a return of a
52 surviving spouse, as defined in section 2(a) of the Internal Revenue Code, and
53 a head of household, as defined in section 2(b) of the Internal Revenue Code,
6
1 shall be treated as a joint return and the tax imposed shall be twice the tax
2 which would be imposed on one-half (1/2) of the Idaho taxable income.
3 (c) The state tax commission shall compute and publish Idaho income tax
4 liability for taxpayers at the midpoint of each bracket of Idaho taxable
5 income in fifty dollar ($50.00) steps to fifty thousand dollars ($50,000),
6 rounding such calculations to the nearest dollar. Taxpayers having income
7 within such brackets shall file returns based upon and pay taxes according to
8 the schedule thus established. The state tax commission shall promulgate rules
9 defining the conditions upon which such returns shall be filed.
10 SECTION 7. That Section 63-3025D, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-3025D. PAYMENT FOR DEPENDENTS SIXTY-FIVE YEARS OF AGE OR OLDER OR PER-
13 SONS WITH DEVELOPMENTAL DISABILITIES. (1) In lieu of the deduction from tax-
14 able income allowed by section 63-3022E, Idaho Code, a resident individual who
15 maintains a household, which includes as an immediate member of the family
16 residing in that household, one (1) or more individuals sixty-five (65) years
17 of age or older or individuals with developmental disabilities, as defined in
18 subsection (5) of section 66-402, Idaho Code, regardless of the age of the
19 person when such developmental disability appeared, each of whom receives more
20 than one-half (1/2) of his or her support for the year from the individual who
21 maintains the household, shall be entitled to a payment from the refund
22 account of one hundred dollars ($100) for each such elderly member of the fam-
23 ily or family member with a developmental disability. Any such payment shall
24 be paid to such individual only upon his making application therefor at such
25 time and in such manner as may be prescribed by the state tax commission.
26 (2) No more than three (3) such payments shall be made under the provi-
27 sions of this section to any one (1) individual in any calendar year.
28 (3) No payment may be claimed under the provisions of this section by the
29 individual himself except as set forth in subsection (4) of this section.
30 (4) A credit of one hundred dollars ($100) shall be allowed under this
31 section for a person with a developmental disability as defined in subsection
32 (5) of section 66-402, Idaho Code, who is filing his own tax return.
33 SECTION 8. That Section 63-3029E, Idaho Code, as amended by Section 11,
34 Chapter 386, Laws of 2001, be, and the same is hereby amended to read as fol-
35 lows:
36 63-3029E. DEFINITIONS -- CONSTRUCTION OF TERMS. As used in this section
37 and in section 63-3029F, Idaho Code:
38 (1) (a) "New employee" means a person from whom Idaho income tax has
39 been withheld, employed by the taxpayer, and covered for unemployment
40 insurance purposes under chapter 13, title 72, Idaho Code, during the tax-
41 able year for which the credit allowed by section 63-3029F, Idaho Code, is
42 claimed. A person shall be deemed to be so engaged if such person performs
43 duties on:
44 (i) A regular full-time basis; or
45 (ii) A part-time basis if such person is customarily performing such
46 duties at least twenty (20) hours per week.
47 No credit shall be earned unless the new employee shall have performed
48 such duties for the taxpayer for a minimum of nine (9) months during the
49 taxable year for which the credit is claimed.
50 (b) The provisions of paragraph (a) of this subsection notwithstanding,
51 no credit shall be allowed for employment of persons by a taxpayer who
7
1 acquires a revenue-producing enterprise business from another taxpayer or
2 who operates in a place of business the same or a substantially identical
3 business as operated by another taxpayer within the prior twelve (12)
4 months, except as the prior taxpayer would have qualified under the provi-
5 sions of paragraph (c) of this subsection. Employees transferred from a
6 related taxpayer shall not be included in the computation of the credit.
7 (c) The number of employees during any taxable year for any taxpayer
8 shall be the mathematical average of the number of employees reported to
9 the Idaho department of labor for employment security purposes during the
10 twelve (12) months of the taxable year which qualified under paragraph (a)
11 of this subsection. In the event the business is in operation for less
12 than the entire taxable year, the number of employees of the business for
13 the year shall be the average number actually employed during the months
14 of operation, providing that the qualifications of paragraph (a) of this
15 subsection are met.
16 (2) "Same or a substantially identical business" means a business in
17 which the products produced or sold, or the activities conducted are the same
18 in character and use and are produced, sold or conducted in the same manner
19 as, or for the same types of customers as, the products or activities pro-
20 duced, sold or conducted in another business.
21 SECTION 9. That Section 63-3029I, Idaho Code, be, and the same is hereby
22 amended to read as follows:
23 63-3029I. INCOME TAX CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. (1)
24 Subject to the limitations of this section, for taxable years beginning
25 between January 1, 2001, and December 31, 2005, inclusive, there shall be
26 allowed to a taxpayer a nonrefundable credit against taxes imposed by sec-
27 tions 63-3024, 63-3025 and 63-3025A, Idaho Code, for qualified expenditures in
28 qualified broadband equipment in Idaho.
29 (2) The credit permitted in subsection (1) of this section shall be three
30 percent (3%) of the qualified investment in qualified broadband equipment in
31 Idaho and shall be in addition to the credit for capital investment permitted
32 by section 63-3029B, Idaho Code.
33 (3) As used in this section the term:
34 (a) "Qualified investment" shall be as defined in section 63-3029B, Idaho
35 Code.
36 (b) "Qualified broadband equipment" means equipment that qualifies for
37 the credit for capital investment permitted by section 63-3029B, Idaho
38 Code, and is capable of transmitting signals at a rate of at least two
39 hundred thousand (200,000) bits per second to a subscriber and at least
40 one hundred twenty-five thousand (125,000) bits per second from a sub-
41 scriber, and
42 (i) In the case of a telecommunications carrier, such qualifying
43 equipment shall be necessary to the provision of broadband service
44 and an integral part of a broadband network. "Telecommunications car-
45 rier" has the meaning given such term by section 3(44) of the commu-
46 nications act of 1934, as amended, but does not include a commercial
47 mobile service provider.
48 (ii) In the case of a commercial mobile service carrier, such quali-
49 fying equipment shall extend from the subscriber side of the mobile
50 telecommunications switching office to a transmitting/receiving
51 antenna, including such antenna, on the outside of the structure in
52 which the subscriber is located. "Commercial mobile service carrier"
53 means any person authorized to provide commercial mobile radio ser-
8
1 vice to subscribers as defined in section 20.3 of title 47, Code of
2 Federal Regulations (10-1-99 ed.), as amended.
3 (iii) In the case of a cable or open video system operator, such
4 qualifying equipment shall extend from the subscriber's side of the
5 headend to the outside of the structure in which the subscriber is
6 located. The terms "cable operator" and "open video system operator"
7 have the meanings given such terms by sections 602(5) and 653,
8 respectively, of the communications act of 1934, as amended.
9 (iv) In the case of a satellite carrier or a wireless carrier other
10 than listed above, such qualifying equipment is only that equipment
11 that extends from a transmitting/receiving antenna, including such
12 antenna, which transmits and receives signals to or from multiple
13 subscribers to a transmitting/receiving antenna on the outside of the
14 structure in which the subscriber is located. "Satellite carrier"
15 means any person using the facilities of a satellite or satellite
16 services licensed by the federal communications commission and oper-
17 ating a fixed-satellite service or direct broadcast satellite ser-
18 vices to provide point-to-multipoint distribution of signals. "Other
19 wireless carrier" means any person, other than a telecommunications
20 carrier, commercial mobile service carrier, cable operator, open
21 video operator, or satellite carrier, providing broadband services to
22 subscribers through the radio transmission of energy.
23 (v) In the case of packet switching equipment, such packet equip-
24 ment installed in connection with other qualifying equipment listed
25 in subsections (2)(b)(i) through (2)(b)(iv) of this section, provided
26 it is the last in a series of equipment that transmits signals to a
27 subscriber or the first in a series of equipment that transmits sig-
28 nals from a subscriber. "Packet switching" means controlling or
29 routing the path of a digital transmission signal which is assembled
30 into packets or cells.
31 (vi) In the case of multiplexing and demultiplexing equipment, such
32 equipment only to the extent that it is deployed in connection with
33 providing broadband services in locations between packet switching
34 equipment and the structure in which the subscriber is located.
35 "Multiplexing" means the transmission of two (2) or more signals over
36 a communications circuit without regard to the communications tech-
37 nology.
38 (vii) Any property not primarily used to provide services in Idaho to
39 public subscribers is not qualified broadband equipment.
40 (4) No equipment described in subsections (2)(b)(i) through (2)(b)(vi) of
41 this section shall qualify for the credit provided in subsection (1) of this
42 section until the taxpayer applies to and obtains from the Idaho public utili-
43 ties commission an order confirming that the installed equipment is qualified
44 broadband equipment. Applications submitted to the commission shall be gov-
45 erned by the commission's rules of procedure. The commission may issue proce-
46 dural orders necessary to implement this section.
47 (5) The credit allowed by subsection (1) of this section together with
48 any credits carried forward under subsection (7) of this section shall not, in
49 any one (1) taxable year, exceed the lesser of:
50 (a) The amount of tax due under sections 63-3024, 63-3025 and 63-3025A,
51 Idaho Code, after allowance for all other credits permitted by this chap-
52 ter; or
53 (b) Seven hundred fifty thousand dollars ($750,000).
54 When credits earned in more than one (1) taxable year are available, the old-
55 est credits shall be applied first.
9
1 (6) In the case of a group of corporations filing a combined report under
2 subsection (t) of section 63-3027, Idaho Code, credit earned by one (1) member
3 of the group but not used by that member may be used by another member of the
4 group, subject to the provisions of subsection (7) of this section, instead of
5 carried over. For a combined group of corporations, credit carried forward may
6 be claimed by any member of the group unless the member who earned the credit
7 is no longer included in the combined group.
8 (7) If the credit allowed by subsection (1) of this section exceeds the
9 limitation under subsection (5) of this section, the excess amount may be car-
10 ried forward for a period that does not exceed the next fourteen (14) taxable
11 years.
12 (8) In the event that qualified broadband equipment upon which the credit
13 allowed by this section has been used ceases to qualify for the credit allowed
14 by section 63-3029B, Idaho Code, or is subject to recapture of that credit,
15 the recapture of credit under this section shall be in the same proportion and
16 subject to the same provisions as the amount of credit required to be recap-
17 tured under section 63-3029B, Idaho Code.
18 (9) (a) Subject to the requirements of this subsection, a taxpayer enti-
19 tled to the credit or to an unused portion of the credit allowed by this
20 section may transfer the unused credit to another taxpayer required to
21 file a return under this chapter. In the event of such a transfer, the
22 transferee may claim the credit on the transferee's income tax return
23 originally filed during the calendar year in which the transfer takes
24 place and, in the case of carryover of the credit, on the transferee's
25 returns for the number of years of carryover available to the transferor
26 at the time of the transfer unless earlier exhausted.
27 (b) Before completing a transfer under this subsection, the transferor
28 shall notify the state tax commission of its intention to transfer the
29 credit and the identity of the transferee. The state tax commission shall
30 provide the transferor with a written statement of the amount of credit
31 available under this section as then appearing in the commission's records
32 and the number of years the credit may be carried over. The transferee
33 shall attach a copy of the statement to any return in regard to which the
34 transferred credit is claimed.
35 (c) In the event that after the transfer the state tax commission deter-
36 mines that the amount of credit properly available under this section is
37 less than the amount claimed by the transferor of the credit or that the
38 credit is subject to recapture, the commission shall assess the amount of
39 overstated or recaptured credit as taxes due from the transferor and not
40 the transferee. The assessment shall be made in the manner provided for a
41 deficiency in taxes under this chapter.
42 (10) In addition to other needed rules, the state tax commission may pro-
43 mulgate rules prescribing, in the case of S corporations, partnerships, trusts
44 or estates, a method of attributing the credit under this section to the
45 shareholders, partners or beneficiaries in proportion to their share of the
46 income from the S corporation, partnership, trust or estate.
47 SECTION 10. That Section 63-3046, Idaho Code, be, and the same is hereby
48 amended to read as follows:
49 63-3046. PENALTIES AND ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. (a) If
50 any part of any deficiency is due to negligence or disregard of rules but
51 without intent to defraud, five percent (5%) of the total amount of the defi-
52 ciency (in addition to such deficiency) shall be assessed, collected and paid
53 in the same manner as if it were a deficiency.
10
1 (b) If any part of any deficiency is due to fraud with intent to evade
2 tax, then fifty percent (50%) of the total amount of the deficiency (in addi-
3 tion to such deficiency) shall be so assessed, collected and paid.
4 (c) (1) In the event the return required by this chapter is not filed on
5 or before the due date (including extensions) of the return, there may be
6 collected a penalty of five percent (5%) of the tax due on such returns
7 for each month elapsing after the due date (including extensions) of such
8 returns until the return is filed.
9 (2) In the event the return required by this chapter is filed but the tax
10 shown thereon to be due is not paid, there may be collected a penalty of
11 one-half percent (0.5%) of the tax due on such return for each month
12 elapsing after the later of the due date of such return or the date the
13 return was filed until the tax is paid.
14 (d) (1) If there is a substantial understatement of tax for any taxable
15 year, there shall be added to the tax an amount equal to ten percent (10%)
16 of the amount of any underpayment attributable to such understatement.
17 (2) For purposes of this subsection, there is a substantial understate-
18 ment of tax for any taxable year if the amount of the understatement for
19 the taxable year exceeds the greater of:
20 (i) Ten percent (10%) of the tax required to be shown on the return
21 for the taxable year, or
22 (ii) Five thousand dollars ($5,000).
23 (3) In the case of a corporation, paragraph (d)(2)(ii) of this section
24 shall be applied by substituting ten thousand dollars ($10,000) for five
25 thousand dollars ($5,000).
26 (4) For purposes of paragraph (d)(2) of this section, the term
27 "understatement" means the excess of:
28 (i) The amount of tax required to be shown on the return for the
29 taxable year, over
30 (ii) The amount of the tax imposed which is shown on the return.
31 (5) The amount of the understatement under paragraph (4) shall be reduced
32 by that portion of the understatement which is attributable to:
33 (i) The tax treatment of any item by the taxpayer if there is or was
34 substantial authority for such treatment, or
35 (ii) Any item with respect to which the relevant facts affecting the
36 item's tax treatment are adequately disclosed in the return or in a
37 statement attached to the return.
38 (6) In the case of any item attributable to a tax shelter as defined in
39 section 6661 of the Internal Revenue Code:
40 (i) Paragraph (5)(ii) shall not apply, and
41 (ii) Paragraph (5)(i) shall not apply unless (in addition to meeting
42 the requirements of such paragraph) the taxpayer reasonably believed
43 that the tax treatment of such item by the taxpayer was more likely
44 than not the proper treatment.
45 (7) The state tax commission may waive all or any part of the addition to
46 tax provided by this section on a showing by the taxpayer that there was
47 reasonable cause for the understatement (or part thereof) and that the
48 taxpayer acted in good faith.
49 (e) (1) Any person who fails to file a statement of payment to another
50 person required by this chapter, including the duplicate statement of tax
51 withheld on wages, on the date prescribed therefor (including any exten-
52 sion of time for filing) shall, be subject to a penalty of two dollars
53 ($2.00) for each month or part of a month each statement is not so filed,
54 but the total amount imposed on the delinquent person for all such fail-
55 ures during any calendar year shall not exceed two thousand dollars
11
1 ($2,000).
2 (2) Any employer required to register under the provisions of section
3 63-3035, Idaho Code, who fails to register after receiving written notice
4 from the state tax commission of the requirement to register shall be sub-
5 ject to a penalty of one hundred dollars ($100) for each month or part of
6 a month after the date of the notice during which the failure occurs.
7 (3) The penalties provided in this subsection shall not apply if the per-
8 son shows that the failure to register is due to reasonable cause and not
9 to willful neglect.
10 (f) If the penalty to be added to the tax by subsection (a), (b), (c)(1),
11 (d) or (e) of this section or by section 63-3033, Idaho Code, is less than ten
12 dollars ($10.00), the penalty to be added to the tax shall be a minimum of ten
13 dollars ($10.00).
14 (g) Total penalties imposed under subsections (a), (c) and (d) of this
15 section and under section 63-3033, Idaho Code, shall not exceed twenty-five
16 percent (25%) of the tax due on the return.
17 (h) A processing charge to be determined and established annually by the
18 state tax commission shall be collected from any person who draws or delivers
19 a check, draft or order for the payment of money in complete or partial satis-
20 faction of the tax imposed by this chapter if that person does not have suffi-
21 cient funds in or credit with the bank or depository upon which the check,
22 draft or order is drawn. Money collected under this subsection shall be paid
23 to the state tax commission to defer costs of handling such checks, drafts or
24 orders.
25 SECTION 11. That Section 63-3068, Idaho Code, be, and the same is hereby
26 amended to read as follows:
27 63-3068. PERIOD OF LIMITATIONS FOR ISSUING A NOTICE OF DEFICIENCY AND
28 COLLECTION OF TAX. (a) Except as otherwise provided in this section, a notice
29 of deficiency, as provided in section 63-3045, Idaho Code, for the tax imposed
30 in this chapter shall be issued within three (3) years from either the due
31 date of the return, without regard to extensions, or from the date the return
32 was filed, whichever is later.
33 (b) If an assessment has been made as provided in this chapter, then such
34 tax shall be collected either by levy, or by a proceeding brought in court,
35 within a period of six (6) years from the date of assessment of the tax and
36 provided, further, that this shall not be in derogation of any of the remedies
37 elsewhere provided in this chapter.
38 (c) In the case of a fraudulent return or a false return with the intent
39 to evade the tax imposed in this chapter, or a willful attempt in any manner
40 to defeat or evade the tax imposed in this chapter, a notice of deficiency may
41 be issued, the tax may be assessed, or a proceeding in court for collection of
42 such tax may be begun without assessment, at any time.
43 (d) In the case of a failure to file a return, for any reason, a notice
44 of deficiency may be issued, the tax imposed in this chapter may be assessed,
45 or a proceeding in court for collection of such tax may be begun without
46 assessment, at any time.
47 (e) In the case of income received during the lifetime of a decedent, or
48 by his estate during the period of administration, a notice of deficiency
49 shall be issued, a claim shall be made, the tax shall be assessed or any pro-
50 ceeding in court without assessment for the collection of such tax shall be
51 begun, within twelve (12) months after written request for prompt action is
52 filed with the state tax commission by the executor, administrator, or other
53 fiduciary representing the estate of such decedent. This subsection shall not
12
1 apply if the return for which the request for prompt action relates has not
2 been filed with the state tax commission.
3 (f) When Idaho taxable income or tax credits for any taxable year have
4 been adjusted as a result of a final federal determination, the period of lim-
5 itation for issuing a notice of deficiency shall be reopened and shall not
6 expire until the later of one (1) year from the date of delivery of the final
7 federal determination to the state tax commission by the taxpayer, three (3)
8 years from the due date of the return, without regard to extensions, or three
9 (3) years from the date the return was filed. For purposes of this subsection
10 the term "final federal determination" shall mean the final resolution of all
11 issues which were adjusted by the internal revenue service. When the final
12 federal determination is submitted, the taxpayer shall also submit copies of
13 all schedules and written explanations provided by the internal revenue ser-
14 vice. Upon the expiration of the period of limitations as provided in subsec-
15 tions (a) and (lm) of this section, only those specific items of income,
16 deductions, gains, losses, or credits which were adjusted in the final federal
17 determination shall be subject to adjustment for purposes of recomputing Idaho
18 income, deductions, gains, losses, credits, and the effect of such adjustments
19 on Idaho allocations and apportionments.
20 (g) If an adjustment, which was made within the period of limitations as
21 provided in this section, affects the amount of tax credit, net operating
22 loss, or capital loss, claimed in a taxable year other than the tax year in
23 which the adjustment is made, then adjustments to the credit, net operating
24 loss, or capital loss claimed in such other tax year may be made and a result-
25 ing notice of deficiency may be issued even though such notice of deficiency
26 would otherwise be barred under the provisions of this section.
27 (h) Notwithstanding any other provisions of this section, when an amended
28 Idaho return is filed within the period of limitations as provided in subsec-
29 tions (a) and (lm) of this section, the period of limitations for issuing a
30 notice of deficiency shall be three (3) years from the date the amended return
31 was filed. However, upon the expiration of the period of limitations as pro-
32 vided in subsections (a) and (lm) of this section, only those specific items
33 of income, deductions, gains, losses, or credits, which were adjusted in the
34 amended Idaho return shall be subject to adjustment for purposes of
35 recomputing Idaho income, deductions, gains, losses, credits, and the effect
36 of such adjustments on Idaho allocations and apportionments.
37 (i) If a taxpayer has filed an amended federal return, and no correspond-
38 ing Idaho amended return has been filed with the state tax commission, then
39 the period of limitations for issuing a notice of deficiency shall be reopened
40 and shall not expire until three (3) years from the date of delivery to the
41 tax commission by the taxpayer of the amended federal return. However, upon
42 the expiration of the period of limitations as provided in subsections (a) and
43 (lm) of this section, then only those specific items of income, deductions,
44 gains, losses, or credits, which were adjusted in the amended federal return
45 shall be subject to adjustment for purposes of recomputing Idaho income,
46 deductions, gains, losses, credits, and the effect of such adjustments on
47 Idaho allocations and apportionments.
48 (j) Notwithstanding any other provisions of this section, a notice of
49 deficiency, related to items on the return of any pass-through entity, as
50 defined in this section, which other taxpayers are required by law to report,
51 shall be issued to such other taxpayers within the later of three (3) years
52 from the due date of the other taxpayers' return, without regard to exten-
53 sions, three (3) years from the date the other taxpayers' returns were filed,
54 or three (3) years from the date of filing of the pass-through entity's
55 return. If the pass-through entity files an amended return, notices of defi-
13
1 ciency may be issued to the other taxpayers within three (3) years from the
2 date the amended return for the pass-through entity was filed with the state
3 tax commission. If the pass-through entity files an amended return with the
4 internal revenue service, or the internal revenue service issues a final
5 determination to the pass-through entity, then the period of limitations for
6 issuing a notice of deficiency to the other taxpayers shall be reopened and
7 shall not expire until three (3) years from the date of delivery to the tax
8 commission by the pass-through entity of the amended federal return or the
9 later of one (1) year from the date of delivery to the state tax commission by
10 the pass-through entity of the final federal determination, three (3) years
11 from the due date of the pass-through entity's return, without regard to
12 extensions, or three (3) years from the date the pass-through entity's return
13 was filed.
14 (k) For purposes of this section, "pass-through entity" means a partner-
15 ship, S-corporation, trust, limited liability company or any other entity
16 whose items of income, deductions, gains, losses and credits must be reported
17 by other taxpayer(s). For further purposes of this section, the term "other
18 taxpayer" shall include, by way of unlimiting example, such taxpayers as part-
19 ners, shareholders, beneficiaries, joint venturers or investors.
20 (l) In the case of a duplicate return filed under section 63-217(1)(b),
21 Idaho Code, the limitation under this section shall be the later of one (1)
22 year from the filing of the duplicate return or the date otherwise applicable
23 under this section.
24 (m) Prior to the expiration of the time prescribed in this section for
25 the issuance of a notice of deficiency for the tax imposed in this chapter,
26 both the state tax commission, its delegate or deputy, and the taxpayer may
27 consent in writing to extend the period of time within which a notice of defi-
28 ciency may be issued. The period so agreed upon may be extended by subsequent
29 agreements in writing made before the expiration of the period previously
30 agreed upon. When a pass-through entity extends the period of limitations in
31 accordance with this subsection, the period of limitations for the other tax-
32 payers is automatically extended for the same period for the purpose of issu-
33 ing a notice of deficiency to the other taxpayers reflecting the adjustments
34 to the pass-through entity's return.
35 (mn) The expiration of the period of limitations as provided in this sec-
36 tion shall be suspended for the time period during which the state tax commis-
37 sion is prohibited from issuing a notice of deficiency, making the assessment,
38 or from collecting by levy or a proceeding in court, and for thirty (30) days
39 thereafter.
40 (no) For the purposes of this section, "return" includes a notice of
41 deficiency determination issued by the state tax commission when no return was
42 filed by the taxpayer. Such a return is deemed filed on the date the taxes
43 determined by the state tax commission are assessed.
44 SECTION 12. That Section 63-3072, Idaho Code, be, and the same is hereby
45 amended to read as follows:
46 63-3072. CREDITS AND REFUNDS. (a) Subject to the provisions of subsec-
47 tions (b), (c) and (gh) of this section, where there has been an overpayment
48 of the tax imposed by the provisions of this chapter, the amount of such over-
49 payment shall be credited against any tax administered by the state tax com-
50 mission which tax is then due from the taxpayer, and any balance of such
51 excess shall be refunded to the taxpayer.
52 (b) Except in regard to amounts withheld as provided in section 63-3035,
53 63-3035A or 63-3036, Idaho Code, or amounts paid as estimated payments under
14
1 section 63-3036A, Idaho Code, a claim for credit or refund of tax, penalties,
2 or interest paid shall be made within the later of three (3) years of the due
3 date of the return, without regard to extensions, or three (3) years from the
4 date the return was filed. However, with regard to remittances received with
5 an extension of time to file, or a tentative return, a claim for credit or
6 refund of such remittances shall be made within three (3) years from the due
7 date of the return without regard to extensions.
8 (c) With regard to amounts withheld as provided in section 63-3035,
9 63-3035A or 63-3036, Idaho Code, or amounts paid as estimated payments under
10 section 63-3036A, Idaho Code, a claim for credit or refund shall be made
11 within three (3) years from the due date of the return, without regard to
12 extensions, for the taxable year in respect to which the tax was withheld or
13 paid.
14 (d) Notwithstanding any other provisions of this section, when Idaho tax-
15 able income and/or tax credits for any taxable year have been adjusted as a
16 result of a final federal determination, the period of limitations for claim-
17 ing a refund or credit of tax, penalties, or interest shall be reopened and
18 shall not expire until the later of one (1) year from the date of delivery of
19 the final federal determination to the taxpayer by the internal revenue ser-
20 vice, three (3) years from the due date of the return, without regard to
21 extensions, or three (3) years from the date the return was filed. For pur-
22 poses of this subsection, the term "final federal determination" shall mean
23 the final resolution of all issues which were adjusted by the internal revenue
24 service. When the final federal determination is submitted, the taxpayer shall
25 also submit copies of all schedules and written explanations provided by the
26 internal revenue service. Upon the expiration of the period of limitations as
27 provided in subsections (b) and (gh) of this section, only those specific
28 items of income, deductions, gains, losses or credits which were adjusted in
29 the final federal determination shall be subject to adjustment for purposes of
30 recomputing Idaho income, deductions, gains, losses, credits, and the effect
31 of such adjustments on Idaho allocations and apportionments.
32 (e) If a claim for credit or refund relates to an overpayment attribut-
33 able to a net operating loss carryback, in lieu of the period of limitations
34 prescribed in subsection (b) of this section, the period shall be that period
35 which ends with the expiration of the fifteenth day of the fortieth month fol-
36 lowing the end of the taxable year of the net operating loss which results in
37 such carryback.
38 (f) If an adjustment, which was made within the period of limitations as
39 provided in this section, affects the amount of tax credit, net operating
40 loss, or capital loss, claimed in a taxable year other than the tax year in
41 which the adjustment is made, then adjustments to the credit, net operating
42 loss, or capital loss, claimed in such other tax year may be made and a claim
43 for credit or refund of tax, penalties or interest may be made even though
44 such claim would otherwise be barred under the provisions of this section.
45 (g) In the case of a duplicate return filed under section 63-217(1)(b),
46 Idaho Code, the limitations under this section shall be the later of one (1)
47 year from the filing of the duplicate return or the date otherwise applicable
48 under this section.
49 (h) Prior to the expiration of the time prescribed in this section for
50 credit or refund of any tax imposed by the provisions of this chapter, both
51 the state tax commission or its delegate or deputy and the taxpayer may con-
52 sent in writing to extend such period of time. The period so agreed upon may
53 be extended by subsequent agreements in writing made before the expiration of
54 the period previously agreed upon. When a pass-through entity extends the
55 period of limitations in accordance with the provisions of this subsection the
15
1 period of limitations for the other taxpayers is automatically extended for
2 the same period for the purpose of claiming a credit or refund of tax, penal-
3 ties or interest by the other taxpayers reflecting the pass-through entity
4 adjustments.
5 (hi) The expiration of the period of limitations as provided in this sec-
6 tion shall be suspended for the time period between the issuance by the state
7 tax commission of a notice under either section 63-3045 or 63-3065, Idaho
8 Code, and the final resolution of any proceeding resulting from the notice.
9 (ij) Appeal of a state tax commission decision denying in whole or in
10 part a claim for credit or refund shall be made in accordance with and within
11 the time limits prescribed in section 63-3049, Idaho Code.
12 (jk) For purposes of this section, "return" includes a notice of defi-
13 ciency determination issued by the state tax commission when no return was
14 filed by the taxpayer. Such a return is deemed filed on the date the taxes
15 determined by the state tax commission are assessed.
16 SECTION 13. An emergency existing therefor, which emergency is hereby
17 declared to exist, this act shall be in full force and effect on and after its
18 passage and approval, and retroactively to January 1, 2002, except that Sec-
19 tion 8 of this act shall be in full force and effect on and after its passage
20 and approval and retroactively to January 1, 2001.
STATEMENT OF PURPOSE
RS 11474C1
The State Tax Commission proposes a number of technical corrections
to Idaho Income Tax Act. Section 1 conforms the research credit to
the terms used in the federal research credit by changing the term
"qualified research payment" to "qualified research expense."
Sections 2, 3, & 6 correct terminology to conform to statutory
definitions. Section 4 repeals redundant provisions relating to
health insurance costs. Section 5 clarifies the deduction for
long-term care insurance. Section 7 clarifies the payment for
dependents sixty-five years of age or older or person with
developmental disabilities. Section 8 removes a reference to
an obsolete term in the new jobs credit. Section 9 clarifies
the transferability of the broadband investment credit. Section
10 clarifies the penalty for failure to file tax returns. Sections
11 & 12 clarify the statute of limitations on assessments and refunds
of tax when there are duplicate returns. Section 13 provides
effective dates.
FISCAL IMPACT
None.
CONTACT
Name: Dan John / Ted Spangler
Agency: Idaho State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact H 442