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H0125...............................................by REVENUE AND TAXATION
IDAHO GUARD AND RESERVE FAMILY SUPPORT FUND - Adds to and amends existing
law to provide for designation by individuals of income tax overpayments
and donations to the Idaho Guard and Reserve Family Support Fund; to create
the Idaho Guard and Reserve Family Support Fund in the state treasury; and
to continuously appropriate funds to the Idaho Guard and Reserve Family
Support Fund, Inc.
02/07 House intro - 1st rdg - to printing
02/08 Rpt prt - to Rev/Tax
02/23 Rpt out - rec d/p - to 2nd rdg
02/24 2nd rdg - to 3rd rdg
03/01 3rd rdg - PASSED - 65-0-5
AYES -- Anderson, Andrus, Barrett, Bastian, Bedke, Bell, Bilbao,
Block, Boe, Bolz, Bradford, Cannon, Chadderdon, Clark, Collins, Crow,
Deal, Denney, Edmunson, Ellsworth, Eskridge, Field(18), Field(23),
Garrett, Hart, Harwood, Henbest, Henderson, Jaquet, Jones, Kemp,
Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague,
Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence,
Raybould, Ring, Ringo, Rusche, Rydalch, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24),
Smylie, Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Barraclough, Bayer, Black, Roberts, Sali
Floor Sponsor - Crow
Title apvd - to Senate
03/02 Senate intro - 1st rdg - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 32-0-2, 1 vacancy
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Gannon, Geddes, Goedde, Jorgenson, Kelly, Keough, Langhorst, Little,
Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Richardson,
Schroeder, Stegner, Stennett, Werk, Williams
NAYS -- None
Absent and excused -- Hill, Sweet, (District 21 seat vacant)
Floor Sponsor - Corder
Title apvd - to House
03/14 To enrol
03/15 Rpt enrol - Sp signed
03/16 Pres signed
03/17 To Governor
03/22 Governor signed
Session Law Chapter 104
Effective: 07/01/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 125
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CHECKOFFS AND THE IDAHO GUARD AND RESERVE FAMILY SUP-
3 PORT FUND; AMENDING SECTION 63-3067A, IDAHO CODE, TO PROVIDE FOR DESIGNA-
4 TION BY INDIVIDUALS OF INCOME TAX OVERPAYMENTS AND DONATIONS TO THE IDAHO
5 GUARD AND RESERVE FAMILY SUPPORT FUND; AND AMENDING CHAPTER 8, TITLE 57,
6 IDAHO CODE, BY THE ADDITION OF A NEW SECTION 57-820, IDAHO CODE, TO CREATE
7 THE IDAHO GUARD AND RESERVE FAMILY SUPPORT FUND IN THE STATE TREASURY AND
8 TO CONTINUOUSLY APPROPRIATE FUNDS TO THE IDAHO GUARD AND RESERVE FAMILY
9 SUPPORT FUND, INC.
10 Be It Enacted by the Legislature of the State of Idaho:
11 SECTION 1. That Section 63-3067A, Idaho Code, be, and the same is hereby
12 amended to read as follows:
13 63-3067A. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every indi-
14 vidual who:
15 (i) Has a refund due and payable for overpayment of taxes under this act
16 may designate all or any portion thereof to be deposited in a trust
17 account specified in subsection (c) below; or
18 (ii) Has an income tax liability may, in addition to his tax obligation,
19 include a donation to be deposited in a trust account specified in subsec-
20 tion (c) of this section.
21 (b) A designation under subsection (a) of this section may be made in any
22 taxable year in such manner and form as prescribed by the state tax commis-
23 sion. The manner and form so prescribed shall be a conspicuous portion of the
24 principal form provided for the purpose of individual taxation.
25 (c) The trust accounts authorized to receive moneys designated under sub-
26 section (a) of this section are:
27 (i) The fish and game set-aside account created by section 36-111, Idaho
28 Code;
29 (ii) The Idaho ag in the classroom account created by section 57-815,
30 Idaho Code;
31 (iii) The drug enforcement donation account created by section 57-816,
32 Idaho Code;
33 (iv) The children's trust fund created by section 39-6007, Idaho Code;
34 and
35 (v) The United States olympic account created by section 57-817, Idaho
36 Code, but no donation shall exceed five dollars ($5.00); and
37 (vi) The Idaho guard and reserve family support fund created by section
38 57-820, Idaho Code.
39 (d) Prior to the distribution of funds into any of the trust accounts
40 specified in subsection (c) of this section from the refund account, the state
41 tax commission shall retain funds for the commission's costs for collecting
42 and administering the moneys in the accounts as follows: three thousand dol-
43 lars ($3,000) from each account for start-up costs during the first year of
2
1 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
2 the moneys remitted to each account during the fiscal year, whichever is less,
3 from each account during each fiscal year thereafter, which amounts are hereby
4 appropriated to the tax commission.
5 SECTION 2. That Chapter 8, Title 57, Idaho Code, be, and the same is
6 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
7 ignated as Section 57-820, Idaho Code, and to read as follows:
8 57-820. THE IDAHO GUARD AND RESERVE FAMILY SUPPORT FUND. There is hereby
9 created in the state treasury, the Idaho guard and reserve family support
10 fund. Moneys in the fund shall be continuously appropriated to the "Idaho
11 Guard and Reserve Family Support Fund, Inc." for support of members and fami-
12 lies of members of the national guard and reserve who are residents of the
13 state of Idaho or members of national guard or reserve units located in Idaho.
STATEMENT OF PURPOSE
RS 14762
This bill creates a new checkoff on the Idaho individual income
tax return allowing individual taxpayers to contribute to the
Idaho Guard and Reserve Family Support Fund.
FISCAL NOTE
Administrative costs to the State Tax Commission:
To modify forms: $11,000
Annual ongoing costs: $ 5,500
CONTACT
Name: Colonel Shawver
Agency: Military Division
Phone: 422-5815
STATEMENT OF PURPOSE/FISCAL NOTE H 125