View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
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
]]]] 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
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