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SJM102.....................................................by STATE AFFAIRS
DEATH TAX - Stating findings of the Legislature and urging the United
States Congress and Idaho's elected Representatives and Senators in the
United States Congress to support, work to pass and vote for the immediate
and permanent repeal of the death tax.
02/20 Senate intro - 1st rdg - to printing
02/21 Rpt prt - to 10th Ord
02/24 10th Ord - ADOPTED - 25-9-1
AYES -- Andreason, Bailey, Brandt, Bunderson, Burtenshaw, Cameron,
Compton, Darrington, Davis, Gannon, Geddes, Goedde, Hill, Ingram,
Keough, Little, Lodge, McKenzie, McWilliams, Pearce, Richardson,
Sorensen, Stegner, Sweet, Williams
NAYS -- Burkett, Calabretta, Kennedy, Malepeai(Ellis), Marley, Noh,
Schroeder, Stennett, Werk
Absent and excused -- Noble
Floor Sponsor - Davis
Title apvd - to House
02/25 House intro - 1st rdg - to Rev/Tax
03/25 Rpt out - rec d/p - to 2nd rdg
03/26 2nd rdg - to 3rd rdg
03/28 3rd rdg - ADOPTED - voice vote
Floor Sponsor - Denney
Title apvd - to Senate
03/31 To enrol
04/01 Rpt enrol - Pres signed
04/02 Sp signed
04/03 To Secretary of State
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE SENATE
SENATE JOINT MEMORIAL NO. 102
BY STATE AFFAIRS COMMITTEE
1 A JOINT MEMORIAL
2 TO THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES IN CONGRESS
3 ASSEMBLED, AND TO THE CONGRESSIONAL DELEGATION REPRESENTING THE STATE OF
4 IDAHO IN THE CONGRESS OF THE UNITED STATES.
5 We, your Memorialists, the Senate and the House of Representatives of the
6 State of Idaho assembled in the First Regular Session of the Fifty-seventh
7 Idaho Legislature, do hereby respectfully represent that:
8 WHEREAS, under tax relief legislation passed in 2001, the death tax was
9 temporarily phased out but not permanently eliminated; and
10 WHEREAS, farmers and other small business owners will face losing their
11 farms and businesses if the federal government resumes the heavy taxation of
12 citizens at death; and
13 WHEREAS, this is a tax that is particularly damaging to families who are
14 working their way up the ladder and trying to accumulate wealth for the first
15 time; and
16 WHEREAS, employees suffer layoffs when small and medium businesses are
17 liquidated to pay death taxes; and
18 WHEREAS, if the death tax had been repealed in 1996, the United States
19 economy would have realized billions of dollars each year of extra output and
20 an average of 145,000 additional new jobs would have been created; and
21 WHEREAS, having repeatedly passed in the United States House of Represen-
22 tatives and the Senate, repeal of the death tax holds wide bipartisan support.
23 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
24 of the Fifty-seventh Idaho Legislature, the Senate and the House of Represen-
25 tatives concurring therein, that we respectfully urge the Congress of the
26 United States and our elected Senators and Representatives in the United
27 States Congress to support, work to pass and vote for the immediate and perma-
28 nent repeal of the death tax.
29 BE IT FURTHER RESOLVED that the Secretary of the Senate be, and she is
30 hereby authorized and directed to forward a copy of this Memorial to the Pres-
31 ident of the Senate and the Speaker of the House of Representatives of Con-
32 gress, and the congressional delegation representing the State of Idaho in the
33 Congress of the United States.
STATEMENT OF PURPOSE
RS 12915
The purpose of this memorial would be to encourage Congress to
immediately and permanently repeal the death tax.
FISCAL IMPACT
This is a memorial to Congress, and the mere passage creates no
fiscal impact to the State of Idaho. In the event that Congress
did repeal the death tax and should Idaho not de-couple, the
fiscal impact would be projected at $4.05 million.
Contact
Name: Senator Bart M. Davis
Phone: 332-1305
STATEMENT OF PURPOSE/FISCAL NOTE SJM 102