Print Friendly HOUSE BILL NO. 663 – Income tax credt/kinderhaven donatn
HOUSE BILL NO. 663
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H0663...............................................by REVENUE AND TAXATION
INCOME TAX - CREDITS - Amends existing law to provide an income tax credit
for charitable contributions made to kinderhaven and its foundation.
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
03/04 3rd rdg - PASSED - 62-1-7
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Callister, Campbell, Clark, Collins,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(20), Gagner,
Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones,
Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Martinez, McKague, Meyer, Montgomery, Moyle, Pearce, Pischner,
Pomeroy, Ridinger, Roberts, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith(33), Smylie, Stevenson, Stone, Tilman, Trail,
Wheeler, Wood, Mr. Speaker
NAYS -- Bruneel
Absent and excused -- Crow, Field(13), Gould, Mortensen, Raybould,
Floor Sponsor - Eskridge
Title apvd - to Senate
03/05 Senate intro - 1st rdg - to Loc Gov
03/11 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 32-0-3
AYES -- Andreason, Boatright, Branch Brandt, Burtenshaw, Cameron,
Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde, Hawkins,
Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley,
Noh, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner, Stennett,
NAYS -- None
Absent and excused -- Bunderson, Richardson, Williams
Floor Sponsor - Keough
Title apvd - to House
03/15 To enrol
Rpt enrol - Sp signed - Pres signed
03/18 To Governor
03/26 Governor signed
Session Law Chapter 269
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 663
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 KINDERHAVEN OR ITS FOUNDATION; DECLARING AN EMERGENCY
5 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 kinderhaven or its foundation, to gem youth services or its foundation, to the
17 hope house, inc. or its foundation, to the north Idaho children's home or its
18 foundation, to a center for independent living located within the state of
19 Idaho, to a nonprofit substance abuse center licensed by the department of
20 health and welfare, or to a nonprofit rehabilitation facility located within
21 the state of Idaho or its 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
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 or another accreditation organization recognized by
43 the state of Idaho.
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, 2002.
STATEMENT OF PURPOSE
The purpose of this legislation is to add Kinderhaven to line 43
(credit for contributions to youth and rehab facilities) of the
Idaho Individual Income Tax Form 40. Kinderhaven provides short-
term, temporary shelter for children up to age twelve and also
provides long-term foster care to girls ages thirteen to eighteen.
Based on donations received in 2001, the fiscal impact estimated
from this addition is $8,500.
Name: Representative Eskridge
STATEMENT OF PURPOSE/FISCAL NOTE H 663