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H0483...............................................by REVENUE AND TAXATION
INCOME TAX - CHECKOFF - RED CROSS - Amends and adds to existing law to
provide for the designation by individuals of a refund or an overpayment of
income taxes or a donation by individuals to the American Red Cross of
Greater Idaho Fund; and to create the American Red Cross of Greater Idaho
Fund in the state treasury.
01/26 House intro - 1st rdg - to printing
01/27 Rpt prt - to Rev/Tax
02/15 Rpt out - rec d/p - to 2nd rdg
02/16 2nd rdg - to 3rd rdg
02/22 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, 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(Luker), Snodgrass,
Stevenson, Trail, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Lake
Floor Sponsor - Crow
Title apvd - to Senate
02/23 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 - 31-4-0
AYES -- Andreason(Hatch), Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Fulcher,
Gannon, Geddes, Goedde, Hill, Kelly, Keough, Langhorst, Lodge,
Malepeai, Marley, McGee, McKenzie, Pearce, Richardson, Schroeder,
Stennett, Sweet, Werk, Williams
NAYS -- Davis, Jorgenson, Little, Stegner
Absent and excused -- None
Floor Sponsor - Corder
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 88
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. 483
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAX CHECKOFFS AND DONATIONS; AMENDING SECTION 63-3067A,
3 IDAHO CODE, TO PROVIDE FOR DESIGNATION BY INDIVIDUALS OF A REFUND FOR AN
4 OVERPAYMENT OF INCOME TAXES OR A DONATION BY INDIVIDUALS TO THE AMERICAN
5 RED CROSS OF GREATER IDAHO FUND; AMENDING SECTION 63-3067B, IDAHO CODE,
6 TO PROVIDE FOR DESIGNATION BY INDIVIDUALS OF A REFUND FOR AN OVERPAYMENT
7 OF INCOME TAXES OR A DONATION BY INDIVIDUALS TO THE AMERICAN RED CROSS OF
8 GREATER IDAHO FUND; AND AMENDING CHAPTER 8, TITLE 57, IDAHO CODE, BY THE
9 ADDITION OF A NEW SECTION 57-821, IDAHO CODE, TO CREATE THE AMERICAN RED
10 CROSS OF GREATER IDAHO FUND IN THE STATE TREASURY.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 63-3067A, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 63-3067A. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every indi-
15 vidual who:
16 (i) Has a refund due and payable for overpayment of taxes under this act
17 may designate all or any portion thereof to be deposited in a trust
18 account specified in subsection (c) below; or
19 (ii) Has an income tax liability may, in addition to his tax obligation,
20 include a donation to be deposited in a trust account specified in subsec-
21 tion (c) of this section.
22 (b) A designation under subsection (a) of this section may be made in any
23 taxable year in such manner and form as prescribed by the state tax commis-
24 sion. The manner and form so prescribed shall be a conspicuous portion of the
25 principal form provided for the purpose of individual taxation.
26 (c) The trust accounts authorized to receive moneys designated under sub-
27 section (a) of this section are:
28 (i) The fish and game set-aside account created by section 36-111, Idaho
29 Code;
30 (ii) The Idaho ag in the classroom account created by section 57-815,
31 Idaho Code;
32 (iii) The drug enforcement donation account created by section 57-816,
33 Idaho Code;
34 (iv) The children's trust fund created by section 39-6007, Idaho Code;
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; and
39 (vii) The American red cross of greater Idaho fund created in section
40 57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made.
41 (d) Prior to the distribution of funds into any of the trust accounts
42 specified in subsection (c) of this section from the refund account, the state
43 tax commission shall retain funds for the commission's costs for collecting
2
1 and administering the moneys in the accounts as follows: three thousand dol-
2 lars ($3,000) from each account for start-up costs during the first year of
3 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
4 the moneys remitted to each account during the fiscal year, whichever is less,
5 from each account during each fiscal year thereafter, which amounts are hereby
6 appropriated to the tax commission.
7 SECTION 2. That Section 63-3067B, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3067B. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a) Every resi-
10 dent individual who:
11 (i) Has a refund due and payable for overpayment of taxes under this act
12 may designate all or any portion thereof to be deposited in a trust
13 account specified in subsection (c) below; or
14 (ii) Has an income tax liability may, in addition to his tax obligation,
15 include a donation to be deposited in a trust account specified in subsec-
16 tion (c) of this section.
17 (b) A designation under subsection (a) of this section may be made in any
18 taxable year in such manner and form as prescribed by the state tax commis-
19 sion. The manner and form so prescribed shall be a conspicuous portion of the
20 principal form provided for the purpose of individual taxation.
21 (c) The trust accounts authorized to receive moneys designated under sub-
22 section (a) of this section are:
23 (i) The fish and game set-aside account created by section 36-111,
24 Idaho Code;
25 (ii) The Idaho ag in the classroom account created by section 57-815,
26 Idaho Code;
27 (iii) The drug enforcement donation account created by section 57-816,
28 Idaho Code;
29 (iv) The children's trust fund created by section 39-6007, Idaho Code;
30 (v) The United States olympic account created by section 57-817, Idaho
31 Code, but no donation shall exceed five dollars ($5.00);
32 (vi) The Alzheimer's disease services account created in section 57-819,
33 Idaho Code; and
34 (vii) The community forestry trust account created in section 38-136,
35 Idaho Code; and
36 (viii) The American red cross of greater Idaho fund created in section
37 57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made.
38 (d) Prior to the distribution of funds into any of the trust accounts
39 specified in subsection (c) of this section from the refund account, the state
40 tax commission shall retain funds for the commission's costs for collecting
41 and administering the moneys in the accounts as follows: three thousand dol-
42 lars ($3,000) from each account for start-up costs during the first year of
43 collections, and three thousand dollars ($3,000) or twenty percent (20%) of
44 the moneys remitted to each account during the fiscal year, whichever is less,
45 from each account during each fiscal year thereafter, which amounts are hereby
46 appropriated to the tax commission.
47 SECTION 3. That Chapter 8, Title 57, Idaho Code, be, and the same is
48 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
49 ignated as Section 57-821, Idaho Code, and to read as follows:
50 57-821. AMERICAN RED CROSS OF GREATER IDAHO FUND. There is hereby created
51 in the state treasury, the American red cross of greater Idaho fund. Moneys in
3
1 the fund shall be appropriated to the Idaho chapter of the American red cross
2 to provide disaster relief services, emergency preparation and prevention ser-
3 vices and communication services between the armed forces and families.
4 Moneys in the fund shall be appropriated for use in Idaho only.
STATEMENT OF PURPOSE
RS 15487
The purpose of this legislation is to allow a taxpayer to
donate ten dollars ($10.00) to the American Red Cross of
Greater Idaho Fund at the time of filing the taxpayer's state
tax return. The ten dollar ($10.00) donation would reduce the
taxpayer's refund by ten dollars ($10.00) or increase the
taxpayer's payment by ten dollars ($10.00).
FISCAL NOTE
This bill will not have a fiscal impact on the general fund of
the state of Idaho.
CONTACTS:
Michael J. Kane, phone: 342-4545
Roy Eiguren, phone: 388-1200
Vaughn Killeen, phone: 947-4357, ext. 502
STATEMENT OF PURPOSE/FISCAL NOTE H 483