Print Friendly HOUSE BILL NO. 328 – Approp, Tax Commission
HOUSE BILL NO. 328
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H0328.....................................................by APPROPRIATIONS
APPROPRIATIONS - STATE TAX COMMISSION - Appropriates $32,350,000 to the
State Tax Commission in the Department of Revenue and Taxation for fiscal
year 2006; limits the number of full-time equivalent positions to 410.5;
and revises the fiscal year 2005 appropriation to the State Tax Commission.
03/14 House intro - 1st rdg - to printing
03/15 Rpt prt - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
Rls susp - PASSED - 67-0-3
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
Chadderdon, Clark, Collins, Deal, Denney, Ellsworth, Eskridge,
Field(18), Field(23), Garrett, Hart(Jacobson), Harwood, Henbest,
Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, Loertscher, Martinez,
Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen,
Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley,
Skippen, Smith(30), Smith(24), Smylie, Stevenson, Trail, Wills, Wood,
Mr. Speaker
NAYS -- None
Absent and excused -- Crow, Edmunson, Snodgrass
Floor Sponsor - Bolz
Title apvd - to Senate
03/17 Senate intro - 1st rdg - to Fin
03/18 Rpt out - rec d/p - to 2nd rdg
03/21 2nd rdg - to 3rd rdg
03/22 3rd rdg - PASSED - 34-0-0, 1 vacancy
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst,
Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Richardson,
Schroeder, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- (District 21 seat vacant)
Floor Sponsor - Hill
Title apvd - to House
03/23 To enrol
03/24 Rpt enrol - Sp signed
03/25 Pres signed
03/28 To Governor
04/01 Governor signed
Session Law Chapter 246
Effective: 04/01/05 Section 3;
07/01/05 All other sections
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 328
BY APPROPRIATIONS COMMITTEE
1 AN ACT
2 APPROPRIATING MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 2006; LIMIT-
3 ING THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS; AMENDING SECTION 1,
4 CHAPTER 207, LAWS OF 2004, TO REVISE THE APPROPRIATION TO THE STATE TAX
5 COMMISSION FOR FISCAL YEAR 2005; AND DECLARING AN EMERGENCY FOR SECTION 3
6 OF THIS ACT.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. There is hereby appropriated to the State Tax Commission in
9 the Department of Revenue and Taxation the following amounts to be expended
10 for the designated programs according to the designated expense classes from
11 the listed funds for the period July 1, 2005, through June 30, 2006:
12 FOR FOR FOR
13 PERSONNEL OPERATING CAPITAL
14 COSTS EXPENDITURES OUTLAY TOTAL
15 I. GENERAL SERVICES:
16 FROM:
17 General Fund $ 3,811,900 $2,648,200 $ 6,460,100
18 Administration
19 and Accounting
20 Fund 20,900 41,300 $ 3,700 65,900
21 Economic Recovery
22 Reserve Fund 1,125,000 1,125,000
23 Multistate Tax
24 Compact Fund 3,900 19,200 23,100
25 Administration
26 Services for
27 Transportation
28 Fund 405,500 544,400 80,500 1,030,400
29 Abandoned Property
30 Trust-Unclaimed
31 Property Fund 169,000 4,600 173,600
32 Seminars and
33 Publications
34 Fund 28,400 28,400
35 TOTAL $ 4,238,300 $4,560,200 $108,000 $ 8,906,500
36 II. AUDIT AND COLLECTIONS:
37 FROM:
38 General Fund $ 9,509,900 $1,542,600 $11,052,500
39 Multistate Tax
40 Compact Fund 1,187,800 429,600 1,617,400
41 Administration
42 and Accounting
43 Fund 24,400 22,800 47,200
2
1 FOR FOR FOR
2 PERSONNEL OPERATING CAPITAL
3 COSTS EXPENDITURES OUTLAY TOTAL
4 Administration
5 Services for
6 Transportation
7 Fund 1,458,300 307,400 1,765,700
8 Abandoned Property
9 Trust-Unclaimed
10 Property Fund 442,100 183,900 626,000
11 TOTAL $12,622,500 $2,486,300 $15,108,800
12 III. REVENUE OPERATIONS:
13 FROM:
14 General Fund $ 2,779,800 $1,330,500 $ 4,110,300
15 Administration
16 and Accounting
17 Fund 155,900 121,100 $ 1,500 278,500
18 Administration
19 Services for
20 Transportation
21 Fund 491,000 215,900 64,800 771,700
22 Seminars and
23 Publications
24 Fund 18,300 18,300
25 Abandoned Property
26 Trust-Unclaimed
27 Property Fund 63,700 63,700
28 TOTAL $ 3,490,400 $1,685,800 $ 66,300 $ 5,242,500
29 IV. COUNTY SUPPORT:
30 FROM:
31 General Fund $ 2,399,400 $ 596,600 $ 2,996,000
32 Seminars and
33 Publications
34 Fund 96,200 96,200
35 TOTAL $ 2,399,400 $ 692,800 $ 3,092,200
36 GRAND
37 TOTAL $22,750,600 $9,425,100 $174,300 $32,350,000
38 SECTION 2. In accordance with Section 67-3519, Idaho Code, the State Tax
39 Commission is authorized no more than four hundred ten and five-tenths (410.5)
40 full-time equivalent positions at any point during the period July 1, 2005,
41 through June 30, 2006, for the programs specified in Section 1 of this act,
42 unless specifically authorized by the Governor. The Joint Finance-
43 Appropriations Committee will be notified promptly of any increased positions
44 so authorized.
45 SECTION 3. That Section 1, Chapter 207, Laws of 2004, be, and the same is
46 hereby amended to read as follows:
47 SECTION 1. There is hereby appropriated to the State Tax Commission in
48 the Department of Revenue and Taxation the following amounts to be expended
49 for the designated programs according to the designated expense classes from
50 the listed funds for the period July 1, 2004, through June 30, 2005:
3
1 FOR FOR FOR
2 PERSONNEL OPERATING CAPITAL
3 COSTS EXPENDITURES OUTLAY TOTAL
4 I. GENERAL SERVICES:
5 FROM:
6 General Fund $ 3,826,400 $2,666,700 $ 70,000 $ 6,563,100
7 3,810,100 6,546,800
8 Administration
9 and Accounting
10 Fund 14,500 30,700 2,400 47,600
11 Multistate Tax
12 Compact Fund 3,900 3,900
13 Administration
14 Services for
15 Transportation
16 Fund 410,200 283,400 57,200 750,800
17 400,900 741,500
18 Abandoned Property
19 Trust-Unclaimed
20 Property Fund 44,400 44,400
21 Seminars and
22 Publications
23 Fund 28,400 28,400
24 TOTAL $ 4,251,100 $3,057,500 $129,600 $ 7,438,200
25 4,225,500 7,412,600
26 II. AUDIT AND COLLECTIONS:
27 FROM:
28 General Fund $ 9,424,100 $1,526,700 $10,950,800
29 Multistate Tax
30 Compact Fund 1,172,200 429,600 1,601,800
31 1,186,100 1,615,700
32 Administration
33 and Accounting
34 Fund 15,100 22,800 37,900
35 Administration
36 Services for
37 Transportation
38 Fund 1,442,800 307,400 1,750,200
39 Abandoned Property
40 Trust-Unclaimed
41 Property Fund 418,300 123,900 542,200
42 436,800 560,700
43 TOTAL $12,472,500 $2,410,400 $14,882,900
44 12,504,900 14,915,300
45 III. REVENUE OPERATIONS:
46 FROM:
47 General Fund $ 2,771,200 $1,330,500 $ 4,101,700
48 2,746,400 4,076,900
49 Administration
50 and Accounting
51 Fund 131,300 75,200 206,500
52 Administration
53 Services for
54 Transportation
55 Fund 470,500 190,900 661,400
4
1 FOR FOR FOR
2 PERSONNEL OPERATING CAPITAL
3 COSTS EXPENDITURES OUTLAY TOTAL
4 483,700 674,600
5 Seminars and
6 Publications
7 Fund 18,300 18,300
8 Abandoned Property
9 Trust-Unclaimed
10 Property Fund 63,700 63,700
11 TOTAL $ 3,436,700 $1,614,900 $ 5,051,600
12 3,425,100 5,040,000
13 IV. COUNTY SUPPORT:
14 FROM:
15 General Fund $ 2,297,000 $ 602,900 $ 2,899,900
16 Seminars and
17 Publications
18 Fund 96,200 96,200
19 TOTAL $ 2,297,000 $ 699,100 $ 2,996,100
20 GRAND
21 TOTAL $22,457,300 $7,781,900 $129,600 $30,368,800
22 22,452,500 30,364,000
23 SECTION 4. An emergency existing therefor, which emergency is hereby
24 declared to exist, Section 3 of this act shall be in full force and effect on
25 and after its passage and approval.
| Statement of Purpose |
| RS14369 |
This is the Fiscal Year 2006 appropriation for the State Tax Commission.
 
| FY 2005 Original Appropriation |
410.50 |
24,515,500 |
5,853,300 |
0 |
30,368,800 |
| HB 805 One-time 1% Salary Increase |
0.00 |
151,300 |
30,900 |
0 |
182,200 |
| State Tax Commission |
|
|
|
|
|
| 1. Commissioner Salaries |
0.00 |
6,800 |
0 |
0 |
6,800 |
| 2. Cost Allocation Adjustments |
0.00 |
(47,900) |
36,300 |
0 |
(11,600) |
| FY 2005 Total Appropriation |
410.50 |
24,625,700 |
5,920,500 |
0 |
30,546,200 |
| Non-Cognizable Funds and Transfers |
0.00 |
0 |
0 |
0 |
0 |
| Budgeted Reversion |
0.00 |
(33,200) |
(3,800) |
0 |
(37,000) |
| FY 2005 Estimated Expenditures |
410.50 |
24,592,500 |
5,916,700 |
0 |
30,509,200 |
| Removal of One-Time Expenditures |
0.00 |
(132,300) |
(265,700) |
0 |
(398,000) |
| Base Adjustments |
0.00 |
(55,800) |
0 |
0 |
(55,800) |
| FY 2006 Base |
410.50 |
24,404,400 |
5,651,000 |
0 |
30,055,400 |
| Benefit Costs |
0.00 |
223,400 |
34,400 |
0 |
257,800 |
| Inflationary Adjustments |
0.00 |
0 |
0 |
0 |
0 |
| Replacement Items |
0.00 |
0 |
215,300 |
0 |
215,300 |
| Nonstandard Adjustments |
0.00 |
(8,900) |
(2,900) |
0 |
(11,800) |
| Change in Employee Compensation |
0.00 |
0 |
0 |
0 |
0 |
| 27th Payroll |
0.00 |
0 |
0 |
0 |
0 |
| FY 2006 Program Maintenance |
410.50 |
24,618,900 |
5,897,800 |
0 |
30,516,700 |
| Enhancements |
|
|
|
|
|
| State Tax Commission |
|
|
|
|
|
| 1. GenTax Software Upgrade |
0.00 |
0 |
1,500,000 |
0 |
1,500,000 |
| 2. Securities Records Contracting |
0.00 |
0 |
60,000 |
0 |
60,000 |
| 3. Local Option Tax Services |
0.00 |
0 |
273,300 |
0 |
273,300 |
| FY 2006 Total |
410.50 |
24,618,900 |
7,731,100 |
0 |
32,350,000 |
| Chg from FY 2005 Orig Approp |
0.00 |
103,400 |
1,877,800 |
0 |
1,981,200 |
| % Chg from FY 2005 Orig Approp. |
0.0% |
0.4% |
32.1% |
|
6.5% |
The appropriation for the State Tax Commission includes funding for increases in employee health insurance costs and non-General Fund replacement items. Nonstandard Adjustments include reductions in Attorney General and risk management fees, and increases in State Controller fees, State Treasurer fees, and office space costs.
There are three enhancements funded, all from non-General Fund sources. The first provides funding to upgrade the Tax Commission’s GenTax software to the current version, based on changes in the underlying Microsoft architecture. It also upgrades the Field Services component , which will allow staff to work more efficiently, resulting in a $769,500 increase in General Fund revenues in FY 2006, and $2,052,000 in FY 2007.
The second enhancement provides $60,000 in dedicated funds to contract with an outside company to handle the securities records held by the Unclaimed Property program, while the third provides dedicated funds to cover the Tax Commission’s cost of administering local option sales taxes in Kootenai and Nez Perce counties.
Supplemental funding for FY 2005 reflects funds provided to cover a 2% Commissioner salary increase authorized late in the 2004 legislative session, and a more accurate allocation of costs among funds.
Contact: Jason Hancock 334-4739
Legislative Services Office, Budget & Policy Analysis
| Statement of Purpose/Fiscal Note |
Bill No. H328 |