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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