2005 Legislation
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HOUSE BILL NO. 125 – Income tax checkoff, Id Guard Fund

HOUSE BILL NO. 125

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Bill Status



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

Bill Text


                                                                        
                                                                        
  ]]]]              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 / Fiscal Impact


                      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