2006 Legislation
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HOUSE BILL NO. 688 – Income tax credt/Project Safe Place

HOUSE BILL NO. 688

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Bill Status



H0688...............................................by REVENUE AND TAXATION
INCOME TAX CREDIT - Amends existing law to provide an income tax credit for
charitable contributions made by a taxpayer to a Project Safe Place located
within the state of Idaho.
                                                                        
02/14    House intro - 1st rdg - to printing
02/15    Rpt prt - to Rev/Tax
02/22    Rpt out - rec d/p - to 2nd rdg
02/23    2nd rdg - to 3rd rdg
02/27    3rd rdg - PASSED - 68-0-2
      AYES -- 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,
      Wills, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Anderson, Trail
    Floor Sponsor - Sayler
    Title apvd - to Senate
02/28    Senate intro - 1st rdg - to Loc Gov
03/16    Rpt out - rec d/p - to 2nd rdg
03/17    2nd rdg - to 3rd rdg
03/20    3rd rdg - PASSED - 29-4-2
      AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
      Burtenshaw, Coiner, Compton, Corder, Darrington, Davis, Fulcher,
      Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst,
      Malepeai, McGee, McKenzie, Pearce, Richardson, Schroeder, Stennett,
      Werk, Williams
      NAYS -- Cameron, Little, Lodge, Stegner
      Absent and excused -- Marley, Sweet
    Floor Sponsor - Malepeai
    Title apvd - to House
03/21    To enrol
03/22    Rpt enrol - Sp signed
03/23    Pres signed - To Governor
03/24    Governor signed
         Session Law Chapter 209
         Effective: 01/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 688
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO STATE INCOME TAX CREDITS; AMENDING SECTION 63-3029C,  IDAHO  CODE,
  3        TO  PROVIDE  AN  INCOME  TAX CREDIT FOR CHARITABLE CONTRIBUTIONS MADE BY A
  4        TAXPAYER TO A PROJECT SAFE  PLACE  LOCATED  WITHIN  THE  STATE  OF  IDAHO;
  5        DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION  1.  That Section 63-3029C, Idaho Code, be, and the same is hereby
  8    amended to read as follows:
                                                                        
  9        63-3029C.  INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
 10    TATION. At the election of the taxpayer, there shall be  allowed,  subject  to
 11    the applicable limitations provided herein, as a credit against the income tax
 12    imposed  by chapter 30, title 63, Idaho Code, an amount equal to fifty percent
 13    (50%) of the aggregate amount of charitable contributions made  by  such  tax-
 14    payer during the year to the anchor house or its foundation, to the children's
 15    home  society  of  Idaho, inc., to the Idaho youth ranch or its foundation, to
 16    kinderhaven or its foundation, to the women's and children's alliance  or  its
 17    foundation,  to  children's village, inc. or its foundation, to gem youth ser-
 18    vices or its foundation, to the hope house, inc. or  its  foundation,  to  the
 19    north Idaho children's home or its foundation, to a project safe place located
 20    within  the  state of Idaho, to a center for independent living located within
 21    the state of Idaho, to a nonprofit substance  abuse  center  licensed  by  the
 22    department  of  health  and welfare, or to a nonprofit rehabilitation facility
 23    located within the state of Idaho or its foundation.
 24        (1)  In the case of a taxpayer other than a corporation, the amount allow-
 25    able as a credit under this section for any  taxable  year  shall  not  exceed
 26    twenty  percent (20%) of such taxpayer's total income tax liability imposed by
 27    section 63-3024, Idaho Code, for the year,  or  one  hundred  dollars  ($100),
 28    whichever is less.
 29        (2)  In  the case of a corporation, the amount allowable as a credit under
 30    this section for any taxable year shall not exceed ten percent (10%)  of  such
 31    corporation's  total  income  or  franchise  tax liability imposed by sections
 32    63-3025 and 63-3025A, Idaho Code,  for  the  year,  or  five  hundred  dollars
 33    ($500), whichever is less.
 34        (3)  For  the  purposes  of  this section, "center for independent living"
 35    shall mean a private, nonprofit, nonresidential organization in which at least
 36    fifty-one percent (51%) of the principal governing board, management and staff
 37    are individuals with disabilities and that:
 38        (a)  Is designed and operated within a local community by individuals with
 39        disabilities;
 40        (b)  Provides an array of independent living services and programs; and
 41        (c)  Is cross-disability.
 42        (4)  For the purposes of this section, "nonprofit rehabilitation facility"
 43    means only a facility that is accredited by the commission on accreditation of
                                                                        
                                           2
                                                                        
  1    rehabilitation facilities or another accreditation organization recognized  by
  2    the state of Idaho.
                                                                        
  3        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
  4    declared to exist, this act shall be in full force and effect on and after its
  5    passage and approval, and retroactively to January 1, 2006.

Statement of Purpose / Fiscal Impact


                         
                       STATEMENT OF PURPOSE

                             RS 15477

This bill will provide an Idaho income tax credit for donors who
donate to Project Safe Place, a national program with five
participating programs in Idaho.  Project Safe Place sites
provide immediate help and resources for young people in crisis. 
This program is geared toward short term crisis situations, and
offers young people a chance to work through their crisis with
the aid of supportive adults.  Federal funding for this program
has been reduced, making it difficult for them to offer the
needed level of service.  Providing a tax credit will stimulate
additional contributions toward their operating expenses.


                           FISCAL NOTE

Contributions are generally small and have been in the $25,000 to
$50,000 range total for all programs.  If they doubled, the
fiscal impact to the state would be minimal, since credit is
limited by the current statute.



Contact
Name: Rep George Sayler 
Phone: 332-1130



STATEMENT OF PURPOSE/FISCAL NOTE                         H 688