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H0753...............................................by REVENUE AND TAXATION
INCOME TAX CREDIT - Amends existing law to provide an income tax credit for
contributions made to the Women's and Children's Alliance or its
foundation.
02/23 House intro - 1st rdg - to printing
02/24 Rpt prt - to Rev/Tax
02/26 Rpt out - rec d/p - to 2nd rdg
02/27 2nd rdg - to 3rd rdg
03/02 3rd rdg - PASSED - 64-0-6
AYES -- Andersen, Barrett, Bauer, Bayer, Bedke, Bell, Black, Block,
Boe, Bolz, Bradford, Cannon, Clark, Collins, Crow, Cuddy, Deal,
Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18),
Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg,
Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin, McKague,
Meyer, Miller, Mitchell, Naccarato, Pasley-Stuart, Raybould,
Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler,
Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass,
Stevenson, Trail(Bennett), Wills, Wood
NAYS -- None
Absent and excused -- Barraclough, Campbell, Moyle, Nielsen,
Schaefer, Mr. Speaker
Floor Sponsor - Kellogg
Title apvd - to Senate
03/03 Senate intro - 1st rdg - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/18 3rd rdg - PASSED - 17-14-4
AYES -- Andreason, Bailey, Bunderson, Burkett, Calabretta, Compton,
Gannon, Goedde, Ingram, Keough, Malepeai, Marley, McKenzie,
McWilliams, Sorensen, Stennett, Sweet
NAYS -- Burtenshaw, Darrington, Davis, Geddes, Hill, Kennedy, Little,
Lodge, Noble, Noh, Richardson, Stegner, Werk, Williams
Absent and excused -- Brandt, Cameron, Pearce, Schroeder
Floor Sponsor - Ingram
Title apvd - to House
03/19 To enrol - Rpt enrol - Sp signed - Pres signed
03/22 To Governor
03/23 Governor signed
Session Law Chapter 193
Effective: 01/01/04
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 753
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 CONTRIBUTIONS
4 MADE TO THE WOMEN'S AND CHILDREN'S ALLIANCE OR ITS FOUNDATION; DECLARING
5 AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3029C, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3029C. INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
10 TATION. At the election of the taxpayer, there shall be allowed, subject to
11 the applicable limitations provided herein, as a credit against the income tax
12 imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent
13 (50%) of the aggregate amount of charitable contributions made by such tax-
14 payer during the year to the anchor house or its foundation, to the children's
15 home society of Idaho, inc., to the Idaho youth ranch or its foundation, to
16 kinderhaven or its foundation, to the women's and children's alliance or its
17 foundation, to gem youth services or its foundation, to the hope house, inc.
18 or its foundation, to the north Idaho children's home or its foundation, to a
19 center for independent living located within the state of Idaho, to a non-
20 profit substance abuse center licensed by the department of health and wel-
21 fare, or to a nonprofit rehabilitation facility located within the state of
22 Idaho or its foundation.
23 (1) In the case of a taxpayer other than a corporation, the amount allow-
24 able as a credit under this section for any taxable year shall not exceed
25 twenty percent (20%) of such taxpayer's total income tax liability imposed by
26 section 63-3024, Idaho Code, for the year, or one hundred dollars ($100),
27 whichever is less.
28 (2) In the case of a corporation, the amount allowable as a credit under
29 this section for any taxable year shall not exceed ten percent (10%) of such
30 corporation's total income or franchise tax liability imposed by sections
31 63-3025 and 63-3025A, Idaho Code, for the year, or five hundred dollars
32 ($500), whichever is less.
33 (3) For the purposes of this section, "center for independent living"
34 shall mean a private, nonprofit, nonresidential organization in which at least
35 fifty-one percent (51%) of the principal governing board, management and staff
36 are individuals with disabilities and that:
37 (a) Is designed and operated within a local community by individuals with
38 disabilities;
39 (b) Provides an array of independent living services and programs; and
40 (c) Is cross-disability.
41 (4) For the purposes of this section, "nonprofit rehabilitation facility"
42 means only a facility that is accredited by the commission on accreditation of
43 rehabilitation facilities or another accreditation organization recognized by
2
1 the state of Idaho.
2 SECTION 2. An emergency existing therefor, which emergency is hereby
3 declared to exist, this act shall be in full force and effect on and after its
4 passage and approval, and retroactively to January 1, 2004.
STATEMENT OF PURPOSE
RS 14159
The purpose of this legislation is to add a credit for
contributions to the Women's and Children's Alliance on Idaho
Income Tax Forms. The Women's and Children's Alliance is a
nonprofit (501(c)3) organization that provides secure shelters,
transitional homes, counseling, case management and comprehensive
supportive services to women and children escaping domestic
and/or sexual violence.
FISCAL IMPACT
Based on cash and in kind donations received for fiscal year
2002-2003 (7/1/02 - 6/30/03), the fiscal impact estimated from
this addition is $47,000.
Contact
Name: Allyn Dingel
Phone: 343-5454
STATEMENT OF PURPOSE/FISCAL NOTE H 753