View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
HCR045..............................................by REVENUE AND TAXATION
PERSONAL PROPERTY TAX - STUDY - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study of the implementation of the phaseout of the tax on
personal property.
02/05 House intro - 1st rdg - to printing
02/06 Rpt prt - to Rev/Tax
02/20 Rpt out - rec d/p - to 2nd rdg
02/21 2nd rdg - to 3rd rdg
02/27 3rd rdg - ADOPTED - 62-5-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Black, Block, Boe,
Bolz, Bradford, Bruneel, Callister, Campbell, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Higgins,
Hornbeck, Jones, Kellogg(Duncan), Kendell, Kunz, Lake, Langford,
Loertscher, Mader, Martinez, McKague, Meyer, Montgomery, Moyle,
Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts, Sali,
Schaefer, Sellman, Shepherd, Smylie, Stevenson, Stone, Trail,
Wheeler, Wood, Young, Mr. Speaker
NAYS -- Bieter, Henbest, Jaquet, Robison, Smith(33)
Absent and excused -- Mortensen, Smith(23), Tilman
Floor Sponsor - Moyle
Title apvd - to Senate
02/28 Senate intro - 1st rdg - to St Aff
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 45
BY REVENUE AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF THE IMPLEMENTA-
4 TION OF THE PHASEOUT OF THE TAX ON PERSONAL PROPERTY.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, there were proposals before the Legislature of the State of Idaho
7 in 2001 to provide a phaseout of the tax on personal property or to provide
8 for an income tax credit or refund for taxes paid on personal property; and
9 WHEREAS, each of these proposals, by its nature, is complicated and far
10 reaching and needs to be fully studied so that no unintended consequences
11 occur as a result; and
12 WHEREAS, there are many stakeholders in the phaseout of the personal prop-
13 erty tax, including every segment of Idaho society; and
14 WHEREAS, the Legislature wants to ensure that essential governmental oper-
15 ations are not jeopardized as a result of the personal property tax phaseout
16 or rebate; and
17 WHEREAS, the subject of personal property taxation is sufficiently complex
18 that it would be desirable for an interim committee to review and make further
19 recommendations.
20 NOW, THEREFORE, BE IT RESOLVED by the members of the Second Regular Ses-
21 sion of the Fifty-sixth Idaho Legislature, the House of Representatives and
22 the Senate concurring therein, that the Legislative Council is authorized to
23 appoint a committee to undertake and complete a study of the phaseout of the
24 tax on personal property and necessary implementation steps that need to be
25 taken. The Legislative Council shall determine the number of legislators and
26 membership from each house appointed to the committee and shall authorize the
27 committee to receive input, advice and assistance from interested and affected
28 parties who are not members of the Legislature.
29 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
30 appointed by the cochairs of the committee who are appointed by the Legisla-
31 tive Council. Nonlegislative members of the advisory committee shall not be
32 reimbursed from legislative funds for per diem, mileage or other expenses and
33 shall not have voting privileges regarding the committee's recommendations or
34 proposed legislation.
35 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
36 ommendations and proposed legislation, if any, to the First Regular Session of
37 the Fifty-seventh Idaho Legislature.
STATEMENT OF PURPOSE
RS 11642
This resolution would authorize the legislative council to appoint
an interim committee to undertake and complete a study of the
implementation of the phase out of the tax on personal property.
FISCAL IMPACT
If this resolution is adopted by the Legislature and the committee
is appointed by Legislative Council, any necessary legislator
travel and per diem expense would be paid from the existing
legislative appropriation to the Senate and the House of
Representatives. Funding for staff support and expenses would
be provided from the existing appropriation to the Legislative
Council for the Legislative Services Office. There would be no
additional impact upon the state general fund as a result of
this resolution.
Contact
Name: Representative Moyle,
Representative Crow
Representative Gould
Representative Wheeler
Representative Eskridge Phone: 322-1000
STATEMENT OF PURPOSE/FISCAL NOTE HCR 45