2006 Legislation
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HOUSE BILL NO. 745 – Income tax credit/live organ donatn

HOUSE BILL NO. 745

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Bill Status



H0745...............................................by REVENUE AND TAXATION
ORGAN DONATION - INCOME TAX CREDIT - Adds to existing law to provide an
income tax credit for live organ donation expenses incurred by a taxpayer;
and to provide a limit.
                                                                        
02/28    House intro - 1st rdg - to printing
03/01    Rpt prt - to Rev/Tax
03/15    Rpt out - rec d/p - to 2nd rdg
03/16    2nd rdg - to 3rd rdg
03/21    3rd rdg - PASSED - 63-0-7
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bell,
      Black, Block, Boe, Bolz, Brackett, 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, Rusche, Rydalch, Sali,
      Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Smith(30),
      Smith(24), Smylie, Stevenson, Trail, Wills, Wood
      NAYS -- None
      Absent and excused -- Bedke, Bilbao, Bradford, Roberts, Skippen,
      Snodgrass, Mr. Speaker
    Floor Sponsor - Martinez
    Title apvd - to Senate
03/22    Senate intro - 1st rdg - to Loc Gov
03/24    Rpt out - rec d/p - to 2nd rdg
03/27    2nd rdg - to 3rd rdg
03/28    3rd rdg - PASSED - 32-2-1
      AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett(Clark),
      Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
      Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
      Langhorst, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce,
      Richardson, Schroeder, Stennett, Werk, Williams
      NAYS -- Little, Stegner
      Absent and excused -- Sweet
    Floor Sponsor - Burkett(Clark)
    Title apvd - to House
03/29    To enrol
03/30    Rpt enrol - Sp signed
03/31    Pres signed - To Governor
03/31    Governor signed
         Session Law Chapter 312
         Effective: 07/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 745
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO INCOME TAX CREDITS; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE,  BY
  3        THE ADDITION OF A NEW SECTION 63-3029K, IDAHO CODE, TO DEFINE TERMS AND TO
  4        PROVIDE  AN INCOME TAX CREDIT FOR LIVE ORGAN DONATION EXPENSES INCURRED BY
  5        A TAXPAYER AND PROVIDING A LIMIT, TO PROVIDE RULES  AND TO  PROVIDE  CARRY
  6        FORWARD AUTHORITY.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION  1.  That  Chapter  30,  Title 63, Idaho Code, be, and the same is
  9    hereby amended by the addition thereto of a NEW SECTION, to be known and  des-
 10    ignated as Section 63-3029K, Idaho Code, and to read as follows:
                                                                        
 11        63-3029K.  TAX  CREDIT  FOR  LIVE  ORGAN DONATION EXPENSES. (1) As used in
 12    this section:
 13        (a)  "Human organ" means human bone marrow or any part of a human  includ-
 14        ing the intestine, kidney, liver, lung or pancreas.
 15        (b)  "Live  organ donation" means that an individual who is living donates
 16        one (1) or more of that individual's human organs to another human  to  be
 17        transplanted using a medical procedure to the body of the other human.
 18        (c)  "Live  organ  donation  expenses"  means the total amount of expenses
 19        incurred by a taxpayer that are not reimbursed to  that  taxpayer  by  any
 20        person,  are  directly related to a live organ donation by the taxpayer or
 21        another individual that the taxpayer is allowed to claim as a dependent in
 22        accordance with section 151 of  the  Internal  Revenue  Code  and  include
 23        travel,  lodging or lost wages as defined by rule by the state tax commis-
 24        sion.
 25        (2)  For taxable years beginning on or after January 1, 2007,  a  taxpayer
 26    may  claim  a  nonrefundable  credit against taxes imposed by this chapter for
 27    live organ donation expenses incurred during the taxable year  for  which  the
 28    live  organ  donation  occurs  in  an amount equal to the lesser of the actual
 29    amount of the live organ donation expenses or five thousand dollars ($5,000).
 30        (3)  If the amount of a tax credit under this section exceeds a taxpayer's
 31    tax liability under this chapter for a taxable year, the  amount  of  the  tax
 32    credit that exceeds the taxpayer's income tax liability may be carried forward
 33    for a period that does not exceed the next five (5) taxable years.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                            RS 15851C1

 This Bill establishes a one-time income tax credit for Idahoans
who donate bone marrow or any part of an organ including the
intestine, kidney, liver, lung, or pancreas. This measure will
encourage live organ donation and allow an Idahoan to defray the
costs of travel, lodging, or lost wages incurred through live
organ donation.


                           FISCAL NOTE                      

The estimated credits are $15,000 annually, which would decrease
revenue for the General Fund.  Increased organ donations would create
cost savings in the medicaid program and increase income tax revenue
from organ donor recipients.  Net impact on the general fund may well
be positive. 





Contact: Dr. Mike Mallea
Phone: 208-369-3370
Matt Wiegand 208-869-8675
Senator Mike Burkett 208-332-1351


STATEMENT OF PURPOSE/FISCAL NOTE                            H 745