View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
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 - 2005IN 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; 34and35 (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