2004 Legislation
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HOUSE BILL NO. 610 – Childrens Village donatn/income tax

HOUSE BILL NO. 610

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Bill Status



H0610...............................................by REVENUE AND TAXATION
CHILDREN'S VILLAGE DONATION - INCOME TAX CREDIT  - Amends existing law to
provide an income tax credit for charitable contributions made to
Children's Village, Inc. or its foundation.
                                                                        
02/05    House intro - 1st rdg - to printing
02/06    Rpt prt - to Rev/Tax
02/11    Rpt out - rec d/p - to 2nd rdg
02/12    2nd rdg - to 3rd rdg
02/18    3rd rdg - PASSED - 65-0-5
      AYES -- Andersen, Barraclough, Barrett, Bauer, Bayer, Bedke, Bell,
      Black, Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow,
      Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge,
      Field(18), Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet,
      Jones, Kellogg(Nonini), Kulczyk, Lake, Langford, Langhorst, Martinez,
      McGeachin, Meyer, Miller, Mitchell, Moyle, Naccarato, Pasley-Stuart,
      Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler,
      Schaefer, Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie,
      Snodgrass, Stevenson, Trail, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Block, McKague, Nielsen, Raybould, Wills
    Floor Sponsor - Kellogg(Nonini)
    Title apvd - to Senate
02/19    Senate intro - 1st rdg - to Loc Gov
02/24    Rpt out - rec d/p - to 2nd rdg
02/25    2nd rdg - to 3rd rdg
03/10    3rd rdg - PASSED - 21-12-2
      AYES -- Bailey, Bunderson, Burtenshaw, Calabretta, Compton,
      Darrington, Davis, Gannon, Goedde, Kennedy, Keough, Lodge, Malepeai,
      Marley, McKenzie, McWilliams, Noble, Richardson, Schroeder, Stennett,
      Sweet
      NAYS -- Andreason(Andreason), Burkett, Cameron, Geddes, Hill, Little,
      Noh, Pearce, Sorensen, Stegner, Werk, Williams
      Absent and excused -- Brandt, Ingram
    Floor Sponsor - Goedde
    Title apvd - to House
03/11    To enrol
03/12    Rpt enrol - Sp signed
03/15    Pres signed
03/16    To Governor
03/19    Governor signed
         Session Law Chapter 80
         Effective: 07/01/04

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-seventh Legislature                 Second Regular Session - 2004
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 610
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO INCOME TAX CREDITS FOR CHARITABLE CONTRIBUTIONS; AMENDING  SECTION
  3        63-3029C,  IDAHO CODE, TO PROVIDE AN INCOME TAX CREDIT FOR CHARITABLE CON-
  4        TRIBUTIONS MADE TO CHILDREN'S VILLAGE, INC. OR ITS FOUNDATION.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Section 63-3029C, Idaho Code, be, and the same is  hereby
  7    amended to read as follows:
                                                                        
  8        63-3029C.  INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
  9    TATION.  At  the  election of the taxpayer, there shall be allowed, subject to
 10    the applicable limitations provided herein, as a credit against the income tax
 11    imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty  percent
 12    (50%)  of  the  aggregate amount of charitable contributions made by such tax-
 13    payer during the year to the anchor house or its foundation, to the children's
 14    home society of Idaho, inc., to the Idaho youth ranch or  its  foundation,  to
 15    kinderhaven  or its foundation, to children's village, inc. or its foundation,
 16    to gem youth services or its foundation, to the hope house, inc. or its  foun-
 17    dation,  to the north Idaho children's home or its foundation, to a center for
 18    independent living located within the state of Idaho, to a nonprofit substance
 19    abuse center licensed by the department of health and welfare, or  to  a  non-
 20    profit  rehabilitation facility located within the state of Idaho or its foun-
 21    dation.
 22        (1)  In the case of a taxpayer other than a corporation, the amount allow-
 23    able as a credit under this section for any  taxable  year  shall  not  exceed
 24    twenty  percent (20%) of such taxpayer's total income tax liability imposed by
 25    section 63-3024, Idaho Code, for the year,  or  one  hundred  dollars  ($100),
 26    whichever is less.
 27        (2)  In  the case of a corporation, the amount allowable as a credit under
 28    this section for any taxable year shall not exceed ten percent (10%)  of  such
 29    corporation's  total  income  or  franchise  tax liability imposed by sections
 30    63-3025 and 63-3025A, Idaho Code,  for  the  year,  or  five  hundred  dollars
 31    ($500), whichever is less.
 32        (3)  For  the  purposes  of  this section, "center for independent living"
 33    shall mean a private, nonprofit, nonresidential organization in which at least
 34    fifty-one percent (51%) of the principal governing board, management and staff
 35    are individuals with disabilities and that:
 36        (a)  Is designed and operated within a local community by individuals with
 37        disabilities;
 38        (b)  Provides an array of independent living services and programs; and
 39        (c)  Is cross-disability.
 40        (4)  For the purposes of this section, "nonprofit rehabilitation facility"
 41    means only a facility that is accredited by the commission on accreditation of
 42    rehabilitation facilities or another accreditation organization recognized  by
 43    the state of Idaho.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE
                             RS 13570
The purpose of this legislation is to add Children's Village to
line 43 (credit for contribution to youth and rehab facilities)
of the Idaho Individual Income Tax Form 40.  Children's Village
serves children through eighteen years of age and offers a number
of services in addition to providing temporary housing.
                          FISCAL IMPACT
Based on an average of the last five years of donations, the
estimated annual fiscal impact from this addition is $12,000.


Contact
Name: Senator John Goedde 
Phone: 332-1000
Representative Hilde Kellogg



STATEMENT OF PURPOSE/FISCAL NOTE                      H 610