2007 Legislation
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HOUSE BILL NO. 301 – Approp, Tax Commission

HOUSE BILL NO. 301

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Bill Status



H0301.....................................................by APPROPRIATIONS
APPROPRIATIONS - STATE TAX COMMISSION - Appropriates $33,997,800 to the
State Tax Commission in the Department of Revenue and Taxation for fiscal
year 2008; limits the number of full-time equivalent positions to 413.5;
directs the distribution of the funding for employee compensation; and
directs the allocation of salary savings.
                                                                        
03/12    House intro - 1st rdg - to printing
03/13    Rpt prt - to 2nd rdg
03/14    2nd rdg - to 3rd rdg
03/15    3rd rdg - PASSED - 69-0-1
      AYES -- Anderson, Barrett, Bayer, Bedke, Bell, Bilbao, Black, Block,
      Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
      Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
      Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador, Lake,
      LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer,
      Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould,
      Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
      Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
      Stevenson, Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr.
      Speaker
      NAYS -- None
      Absent and excused -- Andrus
    Floor Sponsor - Bolz
    Title apvd - to Senate
03/15    Senate intro - 1st rdg - to Fin
03/16    Rpt out - rec d/p - to 2nd rdg
03/19    2nd rdg - to 3rd rdg
03/20    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Geddes, Goedde,
      Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
      Lodge, Malepeai, McGee, McKague, McKenzie, Pearce, Richardson,
      Schroeder, Siddoway, Stegner, Stennett, Werk
      NAYS -- None
      Absent and excused -- Gannon
    Floor Sponsor - Bilyeu
    Title apvd - to House
03/21    To enrol - Rpt enrol - Sp signed
03/22    Pres signed - To Governor
03/27    Governor signed
         Session Law Chapter 231
         Effective: 07/01/07

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 301
                                                                        
                                BY APPROPRIATIONS COMMITTEE
                                                                        
  1                                        AN ACT
  2    APPROPRIATING MONEYS TO THE STATE TAX COMMISSION FOR FISCAL YEAR 2008;  LIMIT-
  3        ING  THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS; DIRECTING THE DISTRIBU-
  4        TION OF THE FUNDING FOR EMPLOYEE COMPENSATION; AND DIRECTING  THE  ALLOCA-
  5        TION OF SALARY SAVINGS.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION  1.  There  is  hereby appropriated to the State Tax Commission in
  8    the Department of Revenue and Taxation the following amounts  to  be  expended
  9    for  the  designated programs according to the designated expense classes from
 10    the listed funds for the period July 1, 2007, through June 30, 2008:
 11                          FOR            FOR             FOR
 12                       PERSONNEL      OPERATING        CAPITAL
 13                         COSTS       EXPENDITURES      OUTLAY        TOTAL
 14    I. GENERAL SERVICES:
 15    FROM:
 16    General Fund      $ 4,209,600     $3,374,600     $164,600    $ 7,748,800
 17    Multistate Tax
 18     Compact Fund                         63,600       20,100         83,700
 19    Administration
 20     and Accounting
 21     Fund                   6,400         29,100     $  1,300         36,800
 22    Administration
 23     Services for
 24     Transportation
 25     Fund                 436,300        430,800       84,300        951,400
 26    Seminars and
 27     Publications
 28     Fund                                 17,100                      17,100
 29    Abandoned Property
 30     Trust-Unclaimed
 31     Property Fund                       110,300        6,300        116,600
 32      TOTAL           $ 4,652,300     $4,025,500     $276,600    $ 8,954,400
 33    II. AUDIT AND COLLECTIONS:
 34    FROM:
 35    General Fund      $10,079,100     $1,559,100                 $11,638,200
 36    Multistate Tax
 37     Compact Fund       1,274,900        447,300                   1,722,200
 38    Administration
 39     and Accounting
 40     Fund                  12,200         23,800                      36,000
                                                                        
                                           2
                                                                        
  1                          FOR            FOR             FOR
  2                       PERSONNEL      OPERATING        CAPITAL
  3                         COSTS       EXPENDITURES      OUTLAY        TOTAL
  4    Administration
  5     Services for
  6     Transportation
  7     Fund               1,557,100        319,500                   1,876,600
  8    Abandoned Property
  9     Trust-Unclaimed
 10     Property Fund        472,800        191,500                     664,300
 11      TOTAL           $13,396,100     $2,541,200                 $15,937,300
 12    III. REVENUE OPERATIONS:
 13    FROM:
 14    General Fund      $ 2,970,400     $1,689,200                 $ 4,659,600
 15    Multistate Tax
 16     Compact Fund                            500          100            600
 17    Administration
 18     and Accounting
 19     Fund                  98,800         80,800        1,500        181,100
 20    Administration
 21     Services for
 22     Transportation
 23     Fund                 523,000        208,300        2,300        733,600
 24    Seminars and
 25     Publications
 26     Fund                                 19,100                      19,100
 27    Abandoned Property
 28     Trust-Unclaimed
 29     Property Fund         70,000            500          100         70,600
 30      TOTAL           $ 3,662,200     $1,998,400     $  4,000    $ 5,664,600
 31    IV. COUNTY SUPPORT:
 32    FROM:
 33    General Fund      $ 2,698,500     $  583,700     $ 29,300    $ 3,311,500
 34    Seminars and
 35     Publications
 36     Fund                                100,000       30,000        130,000
 37      TOTAL           $ 2,698,500     $  683,700     $ 59,300    $ 3,441,500
                                                                        
 38       GRAND
 39       TOTAL          $24,409,100     $9,248,800     $339,900    $33,997,800
                                                                        
 40        SECTION 2.  In accordance with Section 67-3519, Idaho Code, the State  Tax
 41    Commission  is  authorized  no more than four hundred thirteen and five-tenths
 42    (413.5) full-time equivalent positions at any point during the period July  1,
 43    2007,  through  June 30, 2008, for the programs specified in Section 1 of this
 44    act, unless specifically  authorized  by  the  Governor.  The  Joint  Finance-
 45    Appropriations  Committee will be notified promptly of any increased positions
 46    so authorized.
                                                                        
 47        SECTION 3.  SALARY DISTRIBUTION. Agencies and institutions shall  distrib-
 48    ute the funding for employee compensation based on merit as follows:
 49        (a)  Agencies  and  institutions  are  directed to, based on merit, target
 50        funding first toward high turnover classifications and  individuals  below
 51        midpoint within their agency.
 52        (b)  Agencies  and  institutions  are  directed to, based on merit, target
                                                                        
                                           3
                                                                        
  1        funding second toward positions within their agency that are below  ninety
  2        percent (90%) of the Compa-Ratio.
  3        (c)  Agencies  and institutions are directed to target any remaining fund-
  4        ing based on merit using the merit matrix required by Idaho Code.
  5    Agencies and institutions shall create compensation and distribution plans  to
  6    ensure  that  they  are  consistent with the policies contained herein. Agency
  7    directors and institutional presidents shall approve all compensation and dis-
  8    tribution plans and ensure that implementation of the plans is consistent with
  9    policies contained herein. Each agency  and  institution  shall  forward,  for
 10    informational  purposes,  approved copies of the compensation and distribution
 11    plans to the Legislative Services Office and the Division of Financial Manage-
 12    ment by June 1, 2007. The effective date of implementation of  ongoing  salary
 13    adjustments shall be June 17, 2007.
                                                                        
 14        SECTION 4.  SALARY SAVINGS. The State Tax Commission is hereby directed to
 15    allocate  salary savings, based on performance, to provide for employee salary
 16    needs before other operational budget priorities are considered. Where  appli-
 17    cable,  employees  whose salaries are below the midpoint of their pay grade or
 18    occupational groups with significant turnover rates shall be considered  first
 19    in the order of salary savings distributions.

Statement of Purpose / Fiscal Impact


Statement of Purpose
RS16437

This is the fiscal year 2008 appropriation to the State Tax Commission in the amount of $33,997,800 of which $27,358,100 is from the General Fund and $6,639,700 is from dedicated funds. Section 2 puts a full-time equivalent position cap of 413.5 on the agency. Section 3 directs the distribution of funding for employee compensation and Section 4 directs the allocation of salary savings to employees before other operational priorities are considered.

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Fiscal Note
FTP  Gen  Ded  Fed  Total 


FY 2007 Original Appropriation 413.50  24,857,600  7,784,700  32,642,300 
Non-Cognizable Funds and Transfers 0.00 


FY 2007 Estimated Expenditures 413.50  24,857,600  7,784,700  32,642,300 
Removal of One-Time Expenditures 0.00  (1,792,800)  (1,792,800) 
Base Adjustments 0.00  (12,000)  (12,000) 


FY 2008 Base 413.50  24,857,600  5,979,900  30,837,500 
Benefit Costs 0.00  308,900  67,500  376,400 
Inflationary Adjustments 0.00  110,200  40,700  150,900 
Replacement Items 0.00  173,900  100,700  274,600 
Statewide Cost Allocation 0.00  229,600  16,400  246,000 
Change in Employee Compensation 0.00  805,500  179,600  985,100 


FY 2008 Program Maintenance 413.50  26,485,700  6,384,800  32,870,500 



Enhancements          
State Tax Commission          
 1. Configure Gen Tax Discovery Module 0.00  400,000  100,000  500,000 
 2. Reconcile W-2s 0.00  303,900  303,900 
 3. Software Maintenance 0.00  128,500  128,500 
 4. Copier Lease 0.00  40,000  40,000 
 5. Wine Direct Shipper Admin. 0.00  12,500  12,500 
 6. Administer Local Option Tax 0.00  112,400  112,400 
 7. Train County Tax Officials 0.00  30,000  30,000 


FY 2008 Total 413.50  27,358,100  6,639,700  33,997,800 
Chg from FY 2007 Orig Approp 0.00  2,500,500  (1,145,000)  1,355,500 
% Chg from FY 2007 Orig Approp. 0.0%  10.1%  (14.7%)    4.2% 

Contact: Ray Houston 334-4741

Legislative Services Office, Budget & Policy Analysis

Statement of Purpose/Fiscal Note Bill No. H301