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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