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H0130..................................................by REVENUE AND TAXATION
INCOME TAX - ELECTRONIC FILING - Amends existing law to delete the credit for
filing an income tax return electronically.
01/29 House intro - 1st rdg - to printing
01/30 Rpt prt - to Rev/Tax
02/04 Rpt out - rec d/p - to 2nd rdg
02/05 2nd rdg - to 3rd rdg
02/06 3rd rdg - PASSED - 66-1-3
AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Bieter,
Black, Block, Boe, Bolz, Campbell, Cannon, Clark, Collins, Crow, Cuddy,
Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18),
Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Kellogg, Kulczyk,
Lake, Langford, Langhorst, Martinez, McGeachin, McKague, Meyer,
Mitchell, Moyle, Naccarato, Nielsen, Raybould, Ridinger, Ring, Ringo,
Roberts, Robison, Rydalch, Sali, Sayler, Schaefer(Schaefer), Shepherd,
Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson,
Tilman, Trail, Wills, Wood
NAYS -- Miller
Absent and excused -- Bradford, Jones, Mr. Speaker
Floor Sponsor - Roberts
Title apvd - to Senate
02/07 Senate intro - 1st rdg - to Loc Gov
02/12 Rpt out - rec d/p - to 2nd rdg
02/13 2nd rdg - to 3rd rdg
02/17 3rd rdg - PASSED - 30-2-3
AYES -- Andreason, Brandt, Bunderson, Burkett, Burtenshaw, Calabretta,
Cameron, Compton, Darrington, Gannon, Geddes, Hill, Ingram, Kennedy,
Keough, Little, Lodge, Malepeai, Marley, McKenzie, McWilliams, Noble,
Pearce, Richardson, Schroeder, Sorensen, Stegner, Sweet, Werk, Williams
NAYS -- Bailey, Davis
Absent and excused -- Goedde, Noh, Stennett
Floor Sponsor - McKenzie
Title apvd - to House
02/18 To enrol
02/19 Rpt enrol - Sp signed
02/20 Pres signed
02/21 To Governor
02/27 Governor signed
Session Law Chapter 30
Effective: 01/01/03 for all returns filed under
63-3030 IC for tax period after 01/01/03;
07/01/03 for all other tax returns
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 130
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXATION; AMENDING SECTION 63-115, IDAHO CODE, TO DELETE THE
3 CREDIT FOR FILING AN INCOME TAX RETURN ELECTRONICALLY; DECLARING AN EMER-
4 GENCY AND PROVIDING RETROACTIVE APPLICATION TO CERTAIN INCOME TAX RETURNS
5 AND PROVIDING AN EFFECTIVE DATE FOR OTHER INCOME TAX RETURNS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-115, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-115. FILING OF ELECTRONIC RETURNS AND DOCUMENTS -- ELECTRONIC FUNDS
10 TRANSFERS. (1) Any return or other document filed with or submitted to the
11 state tax commission may be transmitted electronically to the commission when
12 permitted by rules or procedures established by the commission. Payments of
13 any amounts to the commission by electronic funds transfer shall be in accor-
14 dance with sections 67-2026 and 67-2026A, Idaho Code, or section 63-117, Idaho
15 Code.
16 (2) In the case of any tax return electronically filed with the state tax
17 commission as provided in subsection (1) of this section, there shall be
18 allowed a credit against any taxes properly reported on such return a nonre-
19 fundable credit of two dollars ($2.00).
20 (3) As used in this section, "transmitted electronically" means the use
21 of a telecommunication or computer network to transfer information in an opti-
22 cal, electronic, magnetic or other machine sensible form. The term includes
23 the use of facsimile machines and third party value added networks.
24 (43) Any return or other document transmitted electronically to the com-
25 mission and accepted by the commission shall be deemed received on the earlier
26 of:
27 (a) The date it arrives at the commission or, in the case of returns
28 filed through the Internal Revenue Service, the date the return is
29 received by the Internal Revenue Service; or
30 (b) The date that a third party, in accordance with procedures approved
31 by the commission, transmits the return to the commission or makes it
32 otherwise available to the commission.
33 (54) Any payment made electronically shall be deemed paid on the date the
34 funds are available to the state treasurer.
35 (65) To constitute a properly filed valid tax return or report, a docu-
36 ment transmitted electronically or submitted in a physical machine sensible
37 form such as tape or disk must:
38 (a) Be filed in a format prescribed by the tax commission and be suffi-
39 ciently free of errors to identify the filer and the tax type and to cal-
40 culate the amounts due;
41 (b) Contain the taxpayer's name, address (if required by the tax commis-
42 sion) and identifying number;
43 (c) Be signed by the taxpayer or other individual effecting the signature
2
1 or verification; and
2 (d) Include sufficient information to permit the mathematical verifica-
3 tion of any tax liability.
4 (76) The tax commission may, by rule, prescribe exclusive methods for
5 electronically signing or verifying a return or other document transmitted
6 electronically to the commission that shall have the same validity and conse-
7 quences as manual signing by the taxpayer or other individual effecting the
8 signature or verification.
9 SECTION 2. An emergency existing therefor, which emergency is hereby
10 declared to exist, this act shall be in full force and effect on and after its
11 passage and approval and retroactively to January 1, 2003, in the case of
12 returns required by Section 63-3030, Idaho Code, for taxable periods beginning
13 on and after January 1, 2003, and in the case of all other returns the effec-
14 tive date shall be on and after July 1, 2003.
STATEMENT OF PURPOSE
RS 12677
This bill repeals the two-dollar credit allowed for filing tax
returns with the State Tax Commission electronically.
FISCAL IMPACT
Estimated annual savings to the General Fund is $290,000.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7537
Statement of Purpose/Fiscal Impact H 13