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H0471...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to delete the provision extending the
payment due date from state income taxes when the date to file returns is
extended; and to provide that the payment of any balance of tax is due on
the earlier of the extended due date or the date the income tax return is
filed.
01/25 House intro - 1st rdg - to printing
01/26 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 - Collins
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
03/07 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett, Cameron,
Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge,
Malepeai, Marley, McGee, McKenzie, Richardson, Schroeder, Stegner,
Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Burtenshaw, Pearce
Floor Sponsor - Corder
Title apvd - to House
03/08 To enrol
03/09 Rpt enrol - Sp signed
03/10 Pres signed
03/13 To Governor
03/14 Governor signed
Session Law Chapter 56
Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 471
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3033, IDAHO CODE, TO DELETE THE
3 PROVISION EXTENDING THE PAYMENT DUE DATE WHEN THE DATE TO FILE RETURNS IS
4 EXTENDED AND TO PROVIDE THAT THE PAYMENT OF ANY BALANCE OF TAX IS DUE ON
5 THE EARLIER OF THE EXTENDED DUE DATE OR THE DATE THE RETURN IS FILED.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-3033, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3033. EXTENSION OF TIME. (a) Taxpayers shall have an automatic exten-
10 sion of time for filing any return, declaration, statement or other document,
11 or payment required by this chapter for a period of six (6) months if on or
12 before the unextended due date the taxpayer has paid at least eighty percent
13 (80%) of the total tax due on the income tax return when it is filed, or the
14 total tax due on the income tax return for the prior year if a return was
15 filed for the prior year.
16 (b) If, on the unextended due date, the payment required to meet the pro-
17 visions of subsection (a) of this section, after consideration of any previous
18 credits or payments applicable to the return, is fifty dollars ($50.00) or
19 less, such payment shall not be required in order to qualify for the exten-
20 sion. However, interest shall accrue as provided in subsection (f) of this
21 section. Payment of any balance of tax is due on the earlier of the extended
22 due date or the date the return is filed.
23 (c) Taxpayers residing outside any of the United States and Puerto Rico
24 (including persons in military or naval service) shall have an automatic
25 extension of time within which to file income tax returns with this state for
26 a period which shall expire on the fifteenth day of the sixth month following
27 the close of their taxable year.
28 (d) Individuals who are entitled to extensions for filing federal income
29 tax returns as a result of the application of the provisions of sections 911
30 and 7508 of the Internal Revenue Code, shall be entitled to extensions of time
31 for the same period for filing income tax returns with the state of Idaho sub-
32 ject to the requirements imposed in implementation of the indicated sections.
33 (e) Any taxpayer entitled to an extension under subsection (c) or (d) of
34 this section shall attach a statement to his return claiming his right to the
35 extension.
36 (f) If the amount of payment made under subsection (a) of this section is
37 less than eighty percent (80%) of the total tax due under the provisions of
38 this chapter and is less than the amount of the total tax due on the income
39 tax return for the prior year, except as permitted by subsection (b) of this
40 section, a penalty may be applied to the total of the balance due unless rea-
41 sonable cause can be established. The penalty shall be:
42 (1) If the taxes for the taxable year are paid on or before the extended
43 due date, two percent (2%) per month from the original due date to the
2
1 date of payment.
2 (2) If the taxes for the taxable year are not paid on or before the
3 extended due date, the penalty provided in section 63-3046(c), Idaho Code,
4 from the original due date.
5 (g) In all cases of an extension of time in which to file any return,
6 interest shall be paid on any tax due from the original due date to date of
7 payment at the rate provided in section 63-3045, Idaho Code.
STATEMENT OF PURPOSE
RS 15372
This bill provides that for taxpayers who qualify for an
extension of time to file their Idaho individual income tax
returns, the due date to pay taxes due on the return when filed
is the earlier of the extended due date or at the time the return
is filed.
FISCAL NOTE
None.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 471