2006 Legislation
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HOUSE BILL NO. 731 – Income tax credit/drug free youth

HOUSE BILL NO. 731

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Bill Status



H0731...............................................by REVENUE AND TAXATION
INCOME TAX CREDIT - Amends existing law to provide an income tax credit for
charitable contributions made to Idaho Drug Free Youth Inc. or its
foundation.
                                                                        
02/24    House intro - 1st rdg - to printing
02/27    Rpt prt - to Rev/Tax
03/10    Rpt out - rec d/p - to 2nd rdg
03/13    2nd rdg - to 3rd rdg
03/15    3rd rdg - PASSED - 64-0-6
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford,
      Cannon, Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Eskridge,
      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, Sayler, Schaefer,
      Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smylie,
      Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Crow, Ellsworth, Field(18), Roberts, Sali,
      Smith(24)
    Floor Sponsor - Hart
    Title apvd - to Senate
03/16    Senate intro - 1st rdg - to Loc Gov
03/23    Rpt out - rec d/p - to 2nd rdg
03/24    2nd rdg - to 3rd rdg
03/28    3rd rdg - PASSED - 29-5-1
      AYES -- Andreason, Brandt, Broadsword, Burkett(Clark), Burtenshaw,
      Coiner, Compton, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
      Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Lodge, Malepeai,
      Marley, McGee, McKenzie, Pearce, Richardson, Schroeder, Stennett,
      Williams
      NAYS -- Bunderson, Cameron, Little, Stegner, Werk
      Absent and excused -- Sweet
    Floor Sponsor - Jorgenson
    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 309
         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. 731
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO INCOME TAX CREDITS FOR CHARITABLE CONTRIBUTIONS; AMENDING  SECTION
  3        63-3029C,  IDAHO CODE, TO PROVIDE AN INCOME TAX CREDIT FOR CHARITABLE CON-
  4        TRIBUTIONS MADE TO IDAHO DRUG FREE YOUTH, INC. OR ITS FOUNDATION.
                                                                        
  5    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  6        SECTION 1.  That Section 63-3029C, Idaho Code, be, and the same is  hereby
  7    amended to read as follows:
                                                                        
  8        63-3029C.  INCOME TAX CREDIT FOR CERTAIN CHARITABLE CONTRIBUTIONS -- LIMI-
  9    TATION.  At  the  election of the taxpayer, there shall be allowed, subject to
 10    the applicable limitations provided herein, as a credit against the income tax
 11    imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty  percent
 12    (50%)  of  the  aggregate amount of charitable contributions made by such tax-
 13    payer during the year to the anchor house or its foundation, to the children's
 14    home society of Idaho, inc., to the Idaho youth ranch or  its  foundation,  to
 15    kinderhaven  or  its foundation, to the women's and children's alliance or its
 16    foundation, to children's village, inc. or its foundation, to Idaho drug  free
 17    youth, inc. or its foundation, to gem youth services or its foundation, to the
 18    hope  house, inc. or its foundation, to the north Idaho children's home or its
 19    foundation, to a center for independent living located  within  the  state  of
 20    Idaho,  to  a  nonprofit  substance abuse center licensed by the department of
 21    health and welfare, or to a nonprofit rehabilitation facility  located  within
 22    the state of Idaho or its foundation.
 23        (1)  In the case of a taxpayer other than a corporation, the amount allow-
 24    able  as  a  credit  under  this section for any taxable year shall not exceed
 25    twenty percent (20%) of such taxpayer's total income tax liability imposed  by
 26    section  63-3024,  Idaho  Code,  for  the year, or one hundred dollars ($100),
 27    whichever is less.
 28        (2)  In the case of a corporation, the amount allowable as a credit  under
 29    this  section  for any taxable year shall not exceed ten percent (10%) of such
 30    corporation's total income or franchise  tax  liability  imposed  by  sections
 31    63-3025  and  63-3025A,  Idaho  Code,  for  the  year, or five hundred dollars
 32    ($500), whichever is less.
 33        (3)  For the purposes of this section,  "center  for  independent  living"
 34    shall mean a private, nonprofit, nonresidential organization in which at least
 35    fifty-one percent (51%) of the principal governing board, management and staff
 36    are individuals with disabilities and that:
 37        (a)  Is designed and operated within a local community by individuals with
 38        disabilities;
 39        (b)  Provides an array of independent living services and programs; and
 40        (c)  Is cross-disability.
 41        (4)  For the purposes of this section, "nonprofit rehabilitation facility"
 42    means only a facility that is accredited by the commission on accreditation of
 43    rehabilitation  facilities or another accreditation organization recognized by
                                                                        
                                           2
                                                                        
  1    the state of Idaho.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 15973

The purpose of this legislation is to create an income tax credit
for contributions to the Idaho Drug Free Youth organization.
Idaho Drug Free Youth is the only organization in the state of
Idaho that offers preventative counseling and programs to prevent
drug addiction and drug use to Idaho youth before they ever use
drugs. The organization is a nonprofit 501 (c) 3 organization.
                                
                                
                                
                                
                          FISCAL NOTE

Based on the donations of 2005 there will be a reduction in
income tax revenues to the state of approximately $1,800.

                                 


Contact
Name: Representative Phil Hart 
Phone: 332-1000 
Representative Jim Clark



STATEMENT OF PURPOSE/FISCAL NOTE                         H 731