Print Friendly SENATE BILL NO. 1201 – Approp, Tax Commission
SENATE BILL NO. 1201
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S1201............................................................by FINANCE
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.
04/30 Senate intro - 1st rdg - to printing
Rpt prt - to Fin
Rpt out - rec d/p - to 2nd rdg
Rls susp - PASSED - 33-0-2
AYES -- Bailey, Brandt, Bunderson, Burtenshaw, Calabretta, Cameron,
Compton, Darrington, Davis, Gannon, Geddes, Goedde, Hill(Hill),
Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley, McKenzie,
McWilliams, Noble, Noh, Pearce, Richardson, Schroeder, Sorensen,
Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Andreason, Burkett
Floor Sponsor - Marley
Title apvd - to House
05/01 House intro - 1st rdg - to 2nd rdg
Rls susp - PASSED - 61-5-4
AYES -- Andersen(Guyon), Barraclough(Schanz), Bauer, Bedke, Bell,
Bieter, Black, Block, Boe, Bolz, Bradford, Campbell, Cannon, Clark,
Collins, Cuddy, Deal, Douglas, Edmunson, Ellsworth, Eskridge,
Field(18), Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet,
Jones, Kellogg, Lake, Langford, Langhorst, Martinez(Echohawk),
McGeachin, Meyer, Miller, Mitchell, Naccarato, Nielsen, Raybould,
Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sayler, Schaefer,
Shepherd(Buell), Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Stevenson, Tilman, Trail, Wills, Mr. Speaker
NAYS -- Barrett, Eberle, Kulczyk, McKague, Moyle
Absent and excused -- Crow, Denney, Sali, Wood
Floor Sponsor - Mitchell
Title apvd - to Senate
05/02 To enrol - Rpt enrol - Pres signed - Sp signed
05/03 To Governor
05/05 Governor signed
Session Law Chapter 343
Effective: 07/01/03
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE SENATE
SENATE BILL NO. 1201
BY FINANCE 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 |
| RS13344 |
This is the Fiscal Year 2004 appropriation for the Idaho State Tax Commission.
 
| FY 2003 Original Appropriation |
412.00 |
24,082,100 |
4,765,600 |
0 |
28,847,700 |
| Budget Reduction (Neg. Supp.) |
0.00 |
(1,324,600) |
0 |
0 |
(1,324,600) |
| FY 2003 Total Appropriation |
412.00 |
22,757,500 |
4,765,600 |
0 |
27,523,100 |
| Expenditure Adjustments |
0.00 |
0 |
0 |
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 |
0 |
(6,600) |
0 |
(6,600) |
| Additional Base Adjustments |
(18.00) |
206,100 |
345,800 |
0 |
551,900 |
| FY 2004 Base |
396.00 |
22,919,700 |
4,988,300 |
0 |
27,908,000 |
| Personnel Cost Rollups |
0.00 |
277,900 |
60,700 |
0 |
338,600 |
| Inflationary Adjustments |
0.00 |
0 |
0 |
0 |
0 |
| Replacement Items |
0.00 |
0 |
40,200 |
0 |
40,200 |
| Nonstandard Adjustments |
0.00 |
230,700 |
130,100 |
0 |
360,800 |
| Change in Employee Compensation |
0.00 |
0 |
0 |
0 |
0 |
| FY 2004 Program Maintenance |
396.00 |
23,428,300 |
5,219,300 |
0 |
28,647,600 |
| Enhancements |
|
|
|
|
|
| State Tax Commission |
|
|
|
|
|
| 1. Tax Compliance Positions |
10.00 |
720,200 |
0 |
0 |
720,200 |
| FY 2004 Total |
406.00 |
24,148,500 |
5,219,300 |
0 |
29,367,800 |
| Chg from FY 2003 Orig Approp |
(6.00) |
66,400 |
453,700 |
0 |
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. S1201 |