2003 Legislation
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HOUSE BILL NO. 450 – Approp, Tax Commission

HOUSE BILL NO. 450

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Daily Data Tracking History



H0450.....................................................by APPROPRIATIONS
APPROPRIATIONS - STATE TAX COMMISSION - Appropriates $29,367,800 to the
State Tax Commission in the Department of Revenue and Taxation for fiscal
year 2004; and limits the number of full-time equivalent positions to 406.
                                                                        
04/25    House intro - 1st rdg - to printing
04/28    Rpt prt - to 2nd rdg
04/29    2nd rdg - to 3rd rdg
05/01    Ret'd to Approp

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 450
                                                                        
                                BY APPROPRIATIONS COMMITTEE
                                                                        
  1                                        AN ACT
  2    APPROPRIATING MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 2004;  LIMIT-
  3        ING  THE  NUMBER OF FULL-TIME EQUIVALENT POSITIONS; DECLARING AN EMERGENCY
  4        AND PROVIDING AN EFFECTIVE DATE.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  There is hereby appropriated to the State  Tax  Commission  in
  7    the  Department  of  Revenue and Taxation the following amounts to be expended
  8    for the designated programs according to the designated expense  classes  from
  9    the listed funds for the period July 1, 2003, through June 30, 2004:
 10                          FOR            FOR           FOR
 11                       PERSONNEL      OPERATING      CAPITAL
 12                         COSTS       EXPENDITURES    OUTLAY          TOTAL
 13    I. GENERAL SERVICES:
 14    FROM:
 15    General Fund      $ 3,478,800     $2,886,000     $ 70,000    $ 6,434,800
 16    Administration
 17     and Accounting
 18     Fund                                 17,600                      17,600
 19    Administration
 20     Services for
 21     Transportation
 22     Fund                 390,300        272,200       33,900        696,400
 23    Abandoned Property
 24     Trust-Unclaimed
 25     Property Fund                        22,600        2,600         25,200
 26    Seminars and
 27     Publications
 28     Fund                                 28,400                      28,400
 29      TOTAL           $ 3,869,100     $3,226,800     $106,500    $ 7,202,400
 30    II. AUDIT AND COLLECTIONS:
 31    FROM:
 32    General Fund      $ 9,482,500     $1,528,200     $ 92,500    $11,103,200
 33    Multistate Tax
 34     Compact Fund       1,129,300        429,600                   1,558,900
 35    Administration
 36     and Accounting
 37     Fund                                 22,800                      22,800
 38    Administration
 39     Services for
 40     Transportation
 41     Fund               1,174,100        278,000                   1,452,100
                                                                        
                                           2
                                                                        
  1                          FOR            FOR           FOR
  2                       PERSONNEL      OPERATING      CAPITAL
  3                         COSTS       EXPENDITURES    OUTLAY          TOTAL
  4    Abandoned Property
  5     Trust-Unclaimed
  6     Property Fund        402,900        123,900                     526,800
  7      TOTAL           $12,188,800     $2,382,500     $ 92,500    $14,663,800
  8    III. REVENUE OPERATIONS:
  9    FROM:
 10    General Fund      $ 2,501,800     $1,335,400                 $ 3,837,200
 11    Administration
 12     and Accounting
 13     Fund                  51,900         20,100                      72,000
 14    Administration
 15     Services for
 16     Transportation
 17     Fund                 451,400        190,900                     642,300
 18    Seminars and
 19     Publications
 20     Fund                                 18,300                      18,300
 21    Abandoned Property
 22     Trust-Unclaimed
 23     Property Fund         62,300                                     62,300
 24      TOTAL           $ 3,067,400     $1,564,700                 $ 4,632,100
 25    IV. COUNTY SUPPORT:
 26    FROM:
 27    General Fund      $ 2,170,100     $  603,200                 $ 2,773,300
 28    Seminars and
 29     Publications
 30     Fund                                 96,200                      96,200
 31      TOTAL           $ 2,170,100     $  699,400                 $ 2,869,500
                                                                        
 32       GRAND
 33       TOTAL          $21,295,400     $7,873,400     $199,000    $29,367,800
                                                                        
 34        SECTION  2.  In accordance with Section 67-3519, Idaho Code, the State Tax
 35    Commission is authorized no more than four hundred six (406) full-time equiva-
 36    lent positions at any point during the period July 1, 2003, through  June  30,
 37    2004, for the programs specified in Section 1 of this act, unless specifically
 38    authorized by the Governor. The Joint Finance-Appropriations Committee will be
 39    notified promptly of any increased positions so authorized.
                                                                        
 40        SECTION  3.  An  emergency  existing  therefor,  which emergency is hereby
 41    declared to exist, this act shall be in full force and  effect  on  and  after
 42    July 1, 2003.

Statement of Purpose / Fiscal Impact


Statement of Purpose
RS13315

This is the Fiscal Year 2004 appropriation for the Idaho State Tax Commission.

&nbsp

Fiscal Note
FTP  Gen  Ded  Fed  Total 


FY 2003 Original Appropriation 412.00  24,082,100  4,765,600  28,847,700 
Budget Reduction (Neg. Supp.) 0.00  (1,324,600)  (1,324,600) 


FY 2003 Total Appropriation 412.00  22,757,500  4,765,600  27,523,100 
Expenditure Adjustments 0.00  78,500  78,500 


FY 2003 Estimated Expenditures 412.00  22,757,500  4,765,600  78,500  27,601,600 
Removal of One-Time Expenditures 0.00  (43,900)  (116,500)  (78,500)  (238,900) 
Base Adjustments 2.00  (6,600)  (6,600) 
Additional Base Adjustments (18.00)  206,100  345,800  551,900 


FY 2004 Base 396.00  22,919,700  4,988,300  27,908,000 
Personnel Cost Rollups 0.00  277,900  60,700  338,600 
Inflationary Adjustments 0.00 
Replacement Items 0.00  40,200  40,200 
Nonstandard Adjustments 0.00  230,700  130,100  360,800 
Change in Employee Compensation 0.00 


FY 2004 Program Maintenance 396.00  23,428,300  5,219,300  28,647,600 



Enhancements          
State Tax Commission          
 1. Tax Compliance Positions 10.00  720,200  720,200 


FY 2004 Total 406.00  24,148,500  5,219,300  29,367,800 
Chg from FY 2003 Orig Approp (6.00)  66,400  453,700  520,100 
% Chg from FY 2003 Orig Approp. (1.5%)   0.3%   9.5%     1.8%  

The Fiscal Year 2004 appropriation for the State Tax Commission (STC) begins with the 3.5% General Fund budget reduction recommended by the Governor. Of the 31 vacant positions that STC had slated for elimination in the first round of budget setting, 15 were revenue generating positions, such as auditors and tax collectors. This budget restores eight of these revenue generating positions by shifting their funding to Multistate Tax Compact funds. It restores two revenue generating positions through annualizing the savings from the other deleted positions. It restores the remaining five revenue generating positions by adding back $206,100 in General Fund support.

This budget provides funding for increased personnel benefit costs, the cost of a rent increase at MK Plaza, and other Non-Standard Adjustments for items such as interagency billings and the dedicated fund portion of Replacement Items and postal rate increase costs.

The one enhancement in this budget provides $720,200 to hire 10 additional tax collection employees and 17 part-time or part-year interns (interns are not part of STC’s FTP cap). The addition of these 10 employees still leaves the agency’s FTP limit at six positions lower than FY 2003, due to the sixteen non-revenue generating vacant positions that are left unrestored in this budget. A summary of the General Fund costs and revenues associated with the restored/new positions follows:

Action Item Ongoing General Fund Cost Ongoing General Fund Revenues

Shift 8 positions to MTC $0 $454,200

Restore 2 positions, annualized savings $0 $875,000

Restore 5 positions $206,100 $2,425,000

Add 10 positions, 17 interns $720,200 $5,325,000

TOTAL $926,300 $9,079,200

Contact: Jason Hancock 334-4739

Legislative Services Office, Budget & Policy Analysis

Statement of Purpose/Fiscal Note Bill No. H450