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S1382aa...............................................by HEALTH AND WELFARE
CHILDREN'S TRUST FUND - Amends and repeals existing law to change the name
of the Children's Trust Account to the Children's Trust Fund; to remove
language that the fund be abolished; and to provide for reports on the
effectiveness of the board's activities in fostering the prevention of
child abuse and neglect.
02/06 Senate intro - 1st rdg - to printing
02/07 Rpt prt - to Health/Wel
02/13 Rpt out - to 14th Ord
02/18 Rpt out amen - to engros
02/19 Rpt engros - 1st rdg - to 2nd rdg as amen
02/20 2nd rdg - to 3rd rdg as amen
02/21 3rd rdg as amen - PASSED - 30-0-5
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Goedde,
Hawkins, Hill, Ingram, Ipsen, Keough, Little, Lodge, Noh, Richardson,
Risch(Risch), Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne,
Wheeler, Williams
NAYS -- None
Absent and excused -- Frasure, Geddes, King-Barrutia, Marley, Sandy
Floor Sponsor - Ipsen
Title apvd - to House
02/22 House intro - 1st rdg - to Health/Wel
03/01 Rpt out - rec d/p - to 2nd rdg
03/04 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 62-0-8
AYES -- Aikele, Barraclough, Barrett, Bell, Bieter, Black, Block,
Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Collins, Cuddy,
Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner,
Hadley, Hammond, Harwood, Henbest, Hornbeck, Jaquet, Jones,
Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Martinez, McKague, Meyer, Montgomery, Moyle, Pearce, Pischner,
Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali, Sellman,
Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Tilman,
Trail, Wheeler, Wood, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Bedke, Clark, Crow, Deal, Gould, Higgins,
Mortensen, Schaefer
Floor Sponsor - Montgomery
Title apvd - to Senate
03/11 To enrol
03/12 Rpt enrol - Pres signed - Sp signed
03/13 To Governor
03/26 Governor signed
Session Law Chapter 292
Effective: 07/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE SENATE
SENATE BILL NO. 1382
BY HEALTH AND WELFARE COMMITTEE
1 AN ACT
2 RELATING TO THE CHILDREN'S TRUST FUND; AMENDING THE CHAPTER HEADING OF CHAPTER
3 60, TITLE 39, IDAHO CODE; AMENDING SECTION 39-6001, IDAHO CODE, TO CHANGE
4 THE TERM ACCOUNT TO FUND; AMENDING SECTION 39-6002, IDAHO CODE, TO CHANGE
5 THE TERM ACCOUNT TO FUND AND TO MAKE A TECHNICAL CORRECTION; AMENDING SEC-
6 TION 39-6003, IDAHO CODE, TO DELETE LANGUAGE REGARDING CONTRACTING FOR
7 CERTAIN PROGRAMS, TO CHANGE THE TERM ACCOUNT TO FUND, TO PROVIDE FOR A
8 REPORT ON THE EFFECTIVENESS OF ACTIVITIES OF THE CHILDREN'S TRUST FUND
9 BOARD IN FOSTERING THE PREVENTION OF CHILD ABUSE AND NEGLECT, TO PROVIDE A
10 CORRECT CODE REFERENCE AND TO MAKE A TECHNICAL CORRECTION; AMENDING SEC-
11 TION 39-6005, IDAHO CODE, TO CHANGE THE TERM ACCOUNT TO FUND; REPEALING
12 SECTION 39-6006, IDAHO CODE; AMENDING SECTION 39-6007, IDAHO CODE, TO
13 CHANGE THE TERM ACCOUNT TO FUND AND TO DELETE LANGUAGE THAT THE ACCOUNT
14 SHALL BE ABOLISHED; AMENDING SECTION 39-6008, IDAHO CODE, TO CHANGE THE
15 TERM ACCOUNT TO FUND; AMENDING SECTION 63-3067A, IDAHO CODE, TO CHANGE THE
16 TERM ACCOUNT TO FUND; AND AMENDING SECTION 63-3067B, IDAHO CODE, TO CHANGE
17 THE TERM ACCOUNT TO FUND.
18 Be It Enacted by the Legislature of the State of Idaho:
19 SECTION 1. That the Heading for Chapter 60, Title 39, Idaho Code, be, and
20 the same is hereby amended to read as follows:
21 CHAPTER 60
22 CHILDREN'S TRUST ACCOUNT FUND
23 SECTION 2. That Section 39-6001, Idaho Code, be, and the same is hereby
24 amended to read as follows:
25 39-6001. CHILDREN'S TRUST ACCOUNT FUND BOARD -- CREATION. (1) There is
26 hereby created within the department of health and welfare a children's trust
27 account fund and a children's trust account fund board to administer the
28 children's trust account fund.
29 (2) The children's trust account fund board shall consist of a chairper-
30 son and nine (9) other members as follows:
31 (a) The chairperson and six (6) other members of the board shall be
32 appointed by the governor and shall be selected for their interest and
33 expertise in the prevention of child abuse. There shall be one (1) board
34 member appointed from each of the seven (7) judicial districts of the
35 state as enumerated in chapter 8, title 1, Idaho Code. Members shall be
36 appointed to serve for three (3) year terms except that the chairperson
37 and three (3) other members shall initially serve for four (4) years.
38 Vacancies shall be filled for any unexpired term by appointment in the
39 same manner as the original appointments were made.
40 (b) The superintendent of public instruction, the attorney general, and
41 the director of the department of health and welfare or their designees
2
1 shall be members and shall serve as voting members of the children's trust
2 account fund board.
3 (3) A quorum of the children's trust account fund board shall consist of
4 a majority of its members which quorum must be present in order to conduct any
5 business.
6 (4) The chairperson of the children's trust account fund board shall
7 have no vote except in the event of a tie vote of a quorum of the members of
8 the board.
9 (5) Board members shall be compensated as provided in section 59-509(b),
10 Idaho Code.
11 (6) Members of the children's trust account fund board may be removed by
12 the governor for misconduct or failure to carry out the duties provided in
13 this chapter.
14 SECTION 3. That Section 39-6002, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 39-6002. CHILDREN'S TRUST ACCOUNT FUND BOARD -- POWERS AND DUTIES. (1) To
17 carry out the purposes of this chapter, the children's trust account fund
18 board may:
19 (a1) Contract with public or private nonprofit organizations, agencies,
20 schools or with qualified individuals for the establishment of community-based
21 educational and service programs designed to reduce the occurrence of child
22 abuse and neglect. Each contract entered into by the board shall contain a
23 provision for the evaluation of services provided under the contract. Con-
24 tracts for services to prevent child abuse and child neglect may be awarded to
25 existing programs and to demonstration projects. Continuation of contracts
26 shall be based upon goal attainment.
27 (b2) Facilitate the exchange of information between groups concerned with
28 families and children.
29 (c3) Consult with state departments, agencies, commissions and boards to
30 help determine the probable effectiveness, fiscal soundness, and need for pro-
31 posed educational and service programs for the prevention of child abuse and
32 neglect.
33 (d4) The children's trust account fund board may adopt rules and regula-
34 tions pursuant to chapter 52, title 67, Idaho Code, to carry out the provi-
35 sions of this chapter.
36 (e5) Employ and shall fix the compensation of a part-time administrator
37 who shall be designated as the executive director of the board and who shall
38 be exempt from the provisions of chapter 53, title 67, Idaho Code.
39 SECTION 4. That Section 39-6003, Idaho Code, be, and the same is hereby
40 amended to read as follows:
41 39-6003. CRITERIA FOR PROGRAMS. (1) Programs contracted for with moneys
42 received pursuant to section 63-3067A, Idaho Code, are intended to provide
43 prevention services. "Prevention services" means any community-based educa-
44 tional or service program designed to prevent or alleviate child abuse or
45 neglect. "Prevention services" shall not include direct treatment programs.
46 (2) Programs contracted for with moneys appropriated by the legislature
47 may provide training for community-based, multidisciplinary child abuse inves-
48 tigation teams, and community-based programs to provide for the development of
49 local interview centers for reported victims of child abuse, including the
50 purchase of necessary interview equipment. Moneys appropriated by the legisla-
51 ture also may be used for a part-time administrator pursuant to subsection
3
1 (e5) of section 39-6002, Idaho Code.
2 (3) The children's trust account fund board shall develop policies to
3 determine whether programs will receive renewed funding. Nothing in this chap-
4 ter shall be construed to require continued funding by the state of Idaho or
5 the children's trust account fund board.
6 (4) The children's trust account fund board shall prepare a report on its
7 activities and the effectiveness of those activities in fostering the preven-
8 tion of child abuse and neglect annually, and deliver that report to the gov-
9 ernor and legislature each January 15th.
10 SECTION 5. That Section 39-6005, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 39-6005. MATCHING FUNDS. The children's trust account fund board, in its
13 discretion, may require a certain percentage of the funding for programs
14 approved by the board be provided by the entity sponsoring or proposing the
15 program. Contributions such as materials, personnel, supplies, physical facil-
16 ities or services may be considered as all or part of the funding provided by
17 the petitioning entity.
18 SECTION 6. That Section 39-6006, Idaho Code, be, and the same is hereby
19 repealed.
20 SECTION 7. That Section 39-6007, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 39-6007. CHILDREN'S TRUST ACCOUNT FUND -- CREATION. (1) There is hereby
23 created an account in the agency asset fund in the state treasury to be desig-
24 nated the children's trust account fund.
25 (2) The account fund shall consist of:
26 (a) Moneys appropriated to the account fund;
27 (b) Moneys as provided in section 63-3067A, Idaho Code;
28 (c) Donations, gifts and grants from any source; and
29 (d) Any other moneys which may hereafter be provided by law.
30 (3) Moneys in the account fund may be expended for purposes provided in
31 this chapter, provided that the children's trust account fund advisory board
32 is authorized to expend up to fifty percent (50%) of the moneys generated
33 annually pursuant to section 63-3067A, Idaho Code. Interest earned on the
34 investment of idle money in the children's trust account fund shall be
35 returned to the children's trust account fund.
36 (4) Disbursements of moneys from the account fund shall be on the autho-
37 rization of the children's trust account fund board or a duly authorized rep-
38 resentative of the board.
39 (5) After a total of two million five hundred thousand dollars
40 ($2,500,000) has been distributed to the children's trust account, the account
41 shall be abolished, and no further collections shall be received by the tax
42 commission, and all references to the account shall be deleted from income tax
43 forms.
44 SECTION 8. That Section 39-6008, Idaho Code, be, and the same is hereby
45 amended to read as follows:
46 39-6008. DUTIES OF DEPARTMENT OF HEALTH AND WELFARE. The department of
47 health and welfare under the direction of the children's trust account fund
48 board shall be responsible for the management and accounting of moneys
4
1 expended from the children's trust account fund.
2 SECTION 9. That Section 63-3067A, Idaho Code, be, and the same is hereby
3 amended to read as follows:
4 63-3067A. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every indi-
5 vidual who:
6 (i) Has a refund due and payable for overpayment of taxes under this act
7 may designate all or any portion thereof to be deposited in a trust
8 account specified in subsection (c) below; or
9 (ii) Has an income tax liability may, in addition to his tax obligation,
10 include a donation to be deposited in a trust account specified in subsec-
11 tion (c) of this section.
12 (b) A designation under subsection (a) of this section may be made in any
13 taxable year in such manner and form as prescribed by the state tax commis-
14 sion. The manner and form so prescribed shall be a conspicuous portion of the
15 principal form provided for the purpose of individual taxation.
16 (c) The trust accounts authorized to receive moneys designated under sub-
17 section (a) of this section are:
18 (i) The fish and game set-aside account created by section 36-111, Idaho
19 Code;
20 (ii) The Idaho ag in the classroom account created by section 57-815,
21 Idaho Code;
22 (iii) The drug enforcement donation account created by section 57-816,
23 Idaho Code;
24 (iv) The children's trust account fund created by section 39-6007, Idaho
25 Code; and
26 (v) The United States olympic account created by section 57-817, Idaho
27 Code, but no donation shall exceed five dollars ($5.00).
28 (d) Prior to the distribution of funds into any of the trust accounts
29 specified in subsection (c) of this section from the refund account, the state
30 tax commission shall retain funds for the commission's costs for collecting
31 and administering the moneys in the accounts as follows: three thousand dol-
32 lars ($3,000) from each account for start-up costs during the first year of
33 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
34 the moneys remitted to each account during the fiscal year, whichever is less,
35 from each account during each fiscal year thereafter, which amounts are hereby
36 appropriated to the tax commission.
37 SECTION 10. That Section 63-3067B, Idaho Code, be, and the same is hereby
38 amended to read as follows:
39 63-3067B. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every resi-
40 dent individual who:
41 (i) Has a refund due and payable for overpayment of taxes under this act
42 may designate all or any portion thereof to be deposited in a trust
43 account specified in subsection (c) below; or
44 (ii) Has an income tax liability may, in addition to his tax obligation,
45 include a donation to be deposited in a trust account specified in subsec-
46 tion (c) of this section.
47 (b) A designation under subsection (a) of this section may be made in any
48 taxable year in such manner and form as prescribed by the state tax commis-
49 sion. The manner and form so prescribed shall be a conspicuous portion of the
50 principal form provided for the purpose of individual taxation.
51 (c) The trust accounts authorized to receive moneys designated under sub-
5
1 section (a) of this section are:
2 (i) The fish and game set-aside account created by section 36-111, Idaho
3 Code;
4 (ii) The Idaho ag in the classroom account created by section 57-815,
5 Idaho Code;
6 (iii) The drug enforcement donation account created by section 57-816,
7 Idaho Code;
8 (iv) The children's trust account fund created by section 39-6007, Idaho
9 Code;
10 (v) The United States olympic account created by section 57-817, Idaho
11 Code, but no donation shall exceed five dollars ($5.00);
12 (vi) The Alzheimer's disease services account created in section 57-819,
13 Idaho Code; and
14 (vii) The community forestry trust account created in section 38-136,
15 Idaho Code.
16 (d) Prior to the distribution of funds into any of the trust accounts
17 specified in subsection (c) of this section from the refund account, the state
18 tax commission shall retain funds for the commission's costs for collecting
19 and administering the moneys in the accounts as follows: three thousand dol-
20 lars ($3,000) from each account for start-up costs during the first year of
21 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
22 the moneys remitted to each account during the fiscal year, whichever is less,
23 from each account during each fiscal year thereafter, which amounts are hereby
24 appropriated to the tax commission.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
Moved by Ipsen
Seconded by Bartlett
IN THE SENATE
SENATE AMENDMENT TO S.B. NO. 1382
1 AMENDMENTS TO SECTION 7
2 On page 3 of the printed bill, in line 40, delete "account" and insert:
3 "account fund"; and in line 42, delete "account" and insert: "account fund".
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE SENATE
SENATE BILL NO. 1382, As Amended
BY HEALTH AND WELFARE COMMITTEE
1 AN ACT
2 RELATING TO THE CHILDREN'S TRUST FUND; AMENDING THE CHAPTER HEADING OF CHAPTER
3 60, TITLE 39, IDAHO CODE; AMENDING SECTION 39-6001, IDAHO CODE, TO CHANGE
4 THE TERM ACCOUNT TO FUND; AMENDING SECTION 39-6002, IDAHO CODE, TO CHANGE
5 THE TERM ACCOUNT TO FUND AND TO MAKE A TECHNICAL CORRECTION; AMENDING SEC-
6 TION 39-6003, IDAHO CODE, TO DELETE LANGUAGE REGARDING CONTRACTING FOR
7 CERTAIN PROGRAMS, TO CHANGE THE TERM ACCOUNT TO FUND, TO PROVIDE FOR A
8 REPORT ON THE EFFECTIVENESS OF ACTIVITIES OF THE CHILDREN'S TRUST FUND
9 BOARD IN FOSTERING THE PREVENTION OF CHILD ABUSE AND NEGLECT, TO PROVIDE A
10 CORRECT CODE REFERENCE AND TO MAKE A TECHNICAL CORRECTION; AMENDING SEC-
11 TION 39-6005, IDAHO CODE, TO CHANGE THE TERM ACCOUNT TO FUND; REPEALING
12 SECTION 39-6006, IDAHO CODE; AMENDING SECTION 39-6007, IDAHO CODE, TO
13 CHANGE THE TERM ACCOUNT TO FUND AND TO DELETE LANGUAGE THAT THE ACCOUNT
14 SHALL BE ABOLISHED; AMENDING SECTION 39-6008, IDAHO CODE, TO CHANGE THE
15 TERM ACCOUNT TO FUND; AMENDING SECTION 63-3067A, IDAHO CODE, TO CHANGE THE
16 TERM ACCOUNT TO FUND; AND AMENDING SECTION 63-3067B, IDAHO CODE, TO CHANGE
17 THE TERM ACCOUNT TO FUND.
18 Be It Enacted by the Legislature of the State of Idaho:
19 SECTION 1. That the Heading for Chapter 60, Title 39, Idaho Code, be, and
20 the same is hereby amended to read as follows:
21 CHAPTER 60
22 CHILDREN'S TRUST ACCOUNT FUND
23 SECTION 2. That Section 39-6001, Idaho Code, be, and the same is hereby
24 amended to read as follows:
25 39-6001. CHILDREN'S TRUST ACCOUNT FUND BOARD -- CREATION. (1) There is
26 hereby created within the department of health and welfare a children's trust
27 account fund and a children's trust account fund board to administer the
28 children's trust account fund.
29 (2) The children's trust account fund board shall consist of a chairper-
30 son and nine (9) other members as follows:
31 (a) The chairperson and six (6) other members of the board shall be
32 appointed by the governor and shall be selected for their interest and
33 expertise in the prevention of child abuse. There shall be one (1) board
34 member appointed from each of the seven (7) judicial districts of the
35 state as enumerated in chapter 8, title 1, Idaho Code. Members shall be
36 appointed to serve for three (3) year terms except that the chairperson
37 and three (3) other members shall initially serve for four (4) years.
38 Vacancies shall be filled for any unexpired term by appointment in the
39 same manner as the original appointments were made.
40 (b) The superintendent of public instruction, the attorney general, and
41 the director of the department of health and welfare or their designees
2
1 shall be members and shall serve as voting members of the children's trust
2 account fund board.
3 (3) A quorum of the children's trust account fund board shall consist of
4 a majority of its members which quorum must be present in order to conduct any
5 business.
6 (4) The chairperson of the children's trust account fund board shall
7 have no vote except in the event of a tie vote of a quorum of the members of
8 the board.
9 (5) Board members shall be compensated as provided in section 59-509(b),
10 Idaho Code.
11 (6) Members of the children's trust account fund board may be removed by
12 the governor for misconduct or failure to carry out the duties provided in
13 this chapter.
14 SECTION 3. That Section 39-6002, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 39-6002. CHILDREN'S TRUST ACCOUNT FUND BOARD -- POWERS AND DUTIES. (1) To
17 carry out the purposes of this chapter, the children's trust account fund
18 board may:
19 (a1) Contract with public or private nonprofit organizations, agencies,
20 schools or with qualified individuals for the establishment of community-based
21 educational and service programs designed to reduce the occurrence of child
22 abuse and neglect. Each contract entered into by the board shall contain a
23 provision for the evaluation of services provided under the contract. Con-
24 tracts for services to prevent child abuse and child neglect may be awarded to
25 existing programs and to demonstration projects. Continuation of contracts
26 shall be based upon goal attainment.
27 (b2) Facilitate the exchange of information between groups concerned with
28 families and children.
29 (c3) Consult with state departments, agencies, commissions and boards to
30 help determine the probable effectiveness, fiscal soundness, and need for pro-
31 posed educational and service programs for the prevention of child abuse and
32 neglect.
33 (d4) The children's trust account fund board may adopt rules and regula-
34 tions pursuant to chapter 52, title 67, Idaho Code, to carry out the provi-
35 sions of this chapter.
36 (e5) Employ and shall fix the compensation of a part-time administrator
37 who shall be designated as the executive director of the board and who shall
38 be exempt from the provisions of chapter 53, title 67, Idaho Code.
39 SECTION 4. That Section 39-6003, Idaho Code, be, and the same is hereby
40 amended to read as follows:
41 39-6003. CRITERIA FOR PROGRAMS. (1) Programs contracted for with moneys
42 received pursuant to section 63-3067A, Idaho Code, are intended to provide
43 prevention services. "Prevention services" means any community-based educa-
44 tional or service program designed to prevent or alleviate child abuse or
45 neglect. "Prevention services" shall not include direct treatment programs.
46 (2) Programs contracted for with moneys appropriated by the legislature
47 may provide training for community-based, multidisciplinary child abuse inves-
48 tigation teams, and community-based programs to provide for the development of
49 local interview centers for reported victims of child abuse, including the
50 purchase of necessary interview equipment. Moneys appropriated by the legisla-
51 ture also may be used for a part-time administrator pursuant to subsection
3
1 (e5) of section 39-6002, Idaho Code.
2 (3) The children's trust account fund board shall develop policies to
3 determine whether programs will receive renewed funding. Nothing in this chap-
4 ter shall be construed to require continued funding by the state of Idaho or
5 the children's trust account fund board.
6 (4) The children's trust account fund board shall prepare a report on its
7 activities and the effectiveness of those activities in fostering the preven-
8 tion of child abuse and neglect annually, and deliver that report to the gov-
9 ernor and legislature each January 15th.
10 SECTION 5. That Section 39-6005, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 39-6005. MATCHING FUNDS. The children's trust account fund board, in its
13 discretion, may require a certain percentage of the funding for programs
14 approved by the board be provided by the entity sponsoring or proposing the
15 program. Contributions such as materials, personnel, supplies, physical facil-
16 ities or services may be considered as all or part of the funding provided by
17 the petitioning entity.
18 SECTION 6. That Section 39-6006, Idaho Code, be, and the same is hereby
19 repealed.
20 SECTION 7. That Section 39-6007, Idaho Code, be, and the same is hereby
21 amended to read as follows:
22 39-6007. CHILDREN'S TRUST ACCOUNT FUND -- CREATION. (1) There is hereby
23 created an account in the agency asset fund in the state treasury to be desig-
24 nated the children's trust account fund.
25 (2) The account fund shall consist of:
26 (a) Moneys appropriated to the account fund;
27 (b) Moneys as provided in section 63-3067A, Idaho Code;
28 (c) Donations, gifts and grants from any source; and
29 (d) Any other moneys which may hereafter be provided by law.
30 (3) Moneys in the account fund may be expended for purposes provided in
31 this chapter, provided that the children's trust account fund advisory board
32 is authorized to expend up to fifty percent (50%) of the moneys generated
33 annually pursuant to section 63-3067A, Idaho Code. Interest earned on the
34 investment of idle money in the children's trust account fund shall be
35 returned to the children's trust account fund.
36 (4) Disbursements of moneys from the account fund shall be on the autho-
37 rization of the children's trust account fund board or a duly authorized rep-
38 resentative of the board.
39 (5) After a total of two million five hundred thousand dollars
40 ($2,500,000) has been distributed to the children's trust account fund, the
41 account shall be abolished, and no further collections shall be received by
42 the tax commission, and all references to the account fund shall be deleted
43 from income tax forms.
44 SECTION 8. That Section 39-6008, Idaho Code, be, and the same is hereby
45 amended to read as follows:
46 39-6008. DUTIES OF DEPARTMENT OF HEALTH AND WELFARE. The department of
47 health and welfare under the direction of the children's trust account fund
48 board shall be responsible for the management and accounting of moneys
4
1 expended from the children's trust account fund.
2 SECTION 9. That Section 63-3067A, Idaho Code, be, and the same is hereby
3 amended to read as follows:
4 63-3067A. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every indi-
5 vidual who:
6 (i) Has a refund due and payable for overpayment of taxes under this act
7 may designate all or any portion thereof to be deposited in a trust
8 account specified in subsection (c) below; or
9 (ii) Has an income tax liability may, in addition to his tax obligation,
10 include a donation to be deposited in a trust account specified in subsec-
11 tion (c) of this section.
12 (b) A designation under subsection (a) of this section may be made in any
13 taxable year in such manner and form as prescribed by the state tax commis-
14 sion. The manner and form so prescribed shall be a conspicuous portion of the
15 principal form provided for the purpose of individual taxation.
16 (c) The trust accounts authorized to receive moneys designated under sub-
17 section (a) of this section are:
18 (i) The fish and game set-aside account created by section 36-111, Idaho
19 Code;
20 (ii) The Idaho ag in the classroom account created by section 57-815,
21 Idaho Code;
22 (iii) The drug enforcement donation account created by section 57-816,
23 Idaho Code;
24 (iv) The children's trust account fund created by section 39-6007, Idaho
25 Code; and
26 (v) The United States olympic account created by section 57-817, Idaho
27 Code, but no donation shall exceed five dollars ($5.00).
28 (d) Prior to the distribution of funds into any of the trust accounts
29 specified in subsection (c) of this section from the refund account, the state
30 tax commission shall retain funds for the commission's costs for collecting
31 and administering the moneys in the accounts as follows: three thousand dol-
32 lars ($3,000) from each account for start-up costs during the first year of
33 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
34 the moneys remitted to each account during the fiscal year, whichever is less,
35 from each account during each fiscal year thereafter, which amounts are hereby
36 appropriated to the tax commission.
37 SECTION 10. That Section 63-3067B, Idaho Code, be, and the same is hereby
38 amended to read as follows:
39 63-3067B. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every resi-
40 dent individual who:
41 (i) Has a refund due and payable for overpayment of taxes under this act
42 may designate all or any portion thereof to be deposited in a trust
43 account specified in subsection (c) below; or
44 (ii) Has an income tax liability may, in addition to his tax obligation,
45 include a donation to be deposited in a trust account specified in subsec-
46 tion (c) of this section.
47 (b) A designation under subsection (a) of this section may be made in any
48 taxable year in such manner and form as prescribed by the state tax commis-
49 sion. The manner and form so prescribed shall be a conspicuous portion of the
50 principal form provided for the purpose of individual taxation.
51 (c) The trust accounts authorized to receive moneys designated under sub-
5
1 section (a) of this section are:
2 (i) The fish and game set-aside account created by section 36-111, Idaho
3 Code;
4 (ii) The Idaho ag in the classroom account created by section 57-815,
5 Idaho Code;
6 (iii) The drug enforcement donation account created by section 57-816,
7 Idaho Code;
8 (iv) The children's trust account fund created by section 39-6007, Idaho
9 Code;
10 (v) The United States olympic account created by section 57-817, Idaho
11 Code, but no donation shall exceed five dollars ($5.00);
12 (vi) The Alzheimer's disease services account created in section 57-819,
13 Idaho Code; and
14 (vii) The community forestry trust account created in section 38-136,
15 Idaho Code.
16 (d) Prior to the distribution of funds into any of the trust accounts
17 specified in subsection (c) of this section from the refund account, the state
18 tax commission shall retain funds for the commission's costs for collecting
19 and administering the moneys in the accounts as follows: three thousand dol-
20 lars ($3,000) from each account for start-up costs during the first year of
21 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
22 the moneys remitted to each account during the fiscal year, whichever is less,
23 from each account during each fiscal year thereafter, which amounts are hereby
24 appropriated to the tax commission.
STATEMENT OF PURPOSE
RS 11491C1
Current legislation specifies two different requirements for
annual reporting in two different sections. This proposed
legislation eliminates one of the contradictory sections and
provides for one single reporting requirement.
This legislation changes children’s trust account to children’s
trust fund, the name in common usage.
Current legislation specifies the trust fund will be abolished
when two million five hundred thousand dollars has been distributed.
The proposed legislation would not abolish the trust fund, but
simply remove the donation line from the Idaho State Income Tax
form after two million five hundred thousand dollars has been
deposited.
FISCAL IMPACT
There is existing no fiscal impact resulting from these proposed
changes to statute.
CONTACT
Name: Nancy Hausner
Agency: Health and Welfare
Phone: 386-9317
Statement of Purpose/Fiscal Impact S 1382