Print Friendly HOUSE BILL NO. 457 – Income tax, resident redefined
HOUSE BILL NO. 457
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H0457...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to provide that, for state income tax
purposes, a person who is a nonresident alien under the Internal Revenue
Code is excluded from the definition of "resident."
01/24 House intro - 1st rdg - to printing
01/25 Rpt prt - to Rev/Tax
02/14 Rpt out - rec d/p - to 2nd rdg
02/15 2nd rdg - to 3rd rdg
02/21 3rd rdg - PASSED - 69-0-1
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford,
Cannon, Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson,
Ellsworth, Eskridge, Field(18), Field(23), Garrett, Hart, Harwood,
Henbest, Henderson, Jaquet, Kemp, Lake, LeFavour, Loertscher,
Martinez, Mathews, McGeachin, McKague, Miller, Mitchell, Moyle,
Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo,
Roberts, Rusche, Rydalch, Sali(Sali), Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Stevenson, Trail, Wills, Wood
NAYS -- None
Absent and excused -- Mr. Speaker
Floor Sponsor - Moyle
Title apvd - to Senate
02/22 Senate intro - 1st rdg - to Loc Gov
03/02 Rpt out - rec d/p - to 2nd rdg
03/03 2nd rdg - to 3rd rdg
03/08 3rd rdg - PASSED - 35-0-0
AYES -- Andreason(Hatch), Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Fulcher, 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 -- None
Floor Sponsor - McKenzie
Title apvd - to House
03/09 To enrol
03/10 Rpt enrol - Sp signed
03/13 Pres signed
03/14 To Governor
03/15 Governor signed
Session Law Chapter 90
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 457
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3013, IDAHO CODE, TO EXCLUDE
3 FROM THE DEFINITION OF "RESIDENT" A PERSON WHO IS A NONRESIDENT ALIEN
4 UNDER THE INTERNAL REVENUE CODE; DECLARING AN EMERGENCY AND PROVIDING RET-
5 ROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3013, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3013. RESIDENT. (1) The term "resident," for income tax purposes,
10 means any individual who:
11 (a) Is domiciled in the state of Idaho for the entire taxable year; or
12 (b) Maintains a place of abode in this state for the entire taxable year
13 and spends in the aggregate more than two hundred seventy (270) days of
14 the taxable year in this state. Presence within the state for any part of
15 a calendar day shall constitute a day spent in the state unless the indi-
16 vidual can show that his presence in the state for that day was for a tem-
17 porary or transitory purpose.
18 (2) An individual shall not be considered a resident, but may be consid-
19 ered a part-year resident, during a period of absence from this state
20 described as follows:
21 (a) The period begins with an individual leaving this state if the indi-
22 vidual is absent from this state for at least four hundred forty-five
23 (445) days in the first fifteen (15) months.
24 (b) During such period, but excluding the first fifteen (15) months, the
25 individual was not present in this state for more than sixty (60) days in
26 any calendar year.
27 (c) During such period, the individual did not maintain a permanent place
28 of abode in this state at which his spouse (unless he and his spouse are
29 legally separated) or minor or dependent children are present for more
30 than sixty (60) days during any calendar year.
31 (d) The individual did not, during such period, hold an elective or
32 appointive office of the government of the United States (other than the
33 armed forces of the United States or career appointees in the United
34 States foreign service).
35 (e) The individual was not, during such period, employed on the staff of
36 an elective officer in the legislative branch of the government of the
37 United States; and
38 (f) The individual did not, during such period, claim Idaho as his tax
39 home for federal income tax purposes.
40 (g) The period ends with an individual returning to this state if such
41 individual remains or resides in the state for more than sixty (60) days.
42 (3) Any individual who is a nonresident alien as defined in section 7701
43 of the Internal Revenue Code is not a resident within the meaning of this sec-
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, 2006.
STATEMENT OF PURPOSE
Under the definition of "resident" in the Idaho Income Tax
Act, it is occasionally possible for an individual who is a
nonresident alien for federal income tax to be an Idaho resident.
This bill prevents that result by expressly excluding a
nonresident alien from the Idaho definition of "resident."
Name: Dan John
Agency: State Tax Commission
STATEMENT OF PURPOSE/FISCAL NOTE H 457