2007 Legislation
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SENATE CONCURRENT RESOLUTION NO. 119 – Tax exmptn/credit/deductn, study


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Bill Status

SCR119.....................................................by STATE AFFAIRS
TAX EXEMPTIONS - STUDY - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study on tax exemptions, credits and deductions.
03/08    Senate intro - 1st rdg - to printing
03/09    Rpt prt - to 10th Ord
03/12    10th Ord - ADOPTED - 30-3-2
      AYES -- Andreason, Bair, Bilyeu, Broadsword, Burkett, Coiner, Corder,
      Fulcher, Geddes, Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly,
      Keough, Langhorst, Little, Lodge, Malepeai, McGee, McKague, McKenzie,
      Pearce, Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
      NAYS -- Cameron, Darrington, Davis
      Absent and excused -- Bastian, Gannon
    Floor Sponsor - Hill
    Title apvd - to House
03/13    House intro - 1st rdg - to W/M
03/19    Rpt out - rec d/p - to 2nd rdg
03/20    2nd rdg - to 3rd rdg
    Rls susp - ADOPTED - 67-0-3
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
      Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chew, Clark,
      Collins, Crane, 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, 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 -- Chavez, Durst, Schaefer
    Floor Sponsor - Lake
    Title apvd - to Senate
03/21    To enrol - Rpt enrol - Pres signed
03/22    Sp signed
03/23    To Secretary of State

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                       IN THE SENATE
                            SENATE CONCURRENT RESOLUTION NO. 119
                                 BY STATE AFFAIRS COMMITTEE
  1                               A CONCURRENT RESOLUTION
  5    Be It Resolved by the Legislature of the State of Idaho:
  6        WHEREAS,  the  state's current tax system includes the income tax on indi-
  7    viduals and corporations, sales and use tax on taxable sales and property  tax
  8    on real and personal property; and
  9        WHEREAS,  for  many years the state's citizens enjoyed a balanced tax sys-
 10    tem; and
 11        WHEREAS, because of a variety of factors, changes in state policy as  well
 12    as federal changes in tax policy, the tax structure in place has become out of
 13    balance; and
 14        WHEREAS,  the  number  of  Idaho's various  tax exemptions, deductions and
 15    credits  have expanded greatly  in the past thirty years; and
 16        WHEREAS, rising property taxes have forced property owners  to  seek  cre-
 17    ative  methods  of  reducing  property valuations within the law, thus causing
 18    inequities among property owners; and
 19        WHEREAS, the Legislature recognizes that it  has  not  provided  assessors
 20    with proper statutory direction to address these inequities; and
 21        WHEREAS,  many  tax exemptions, deductions or credits have been enacted by
 22    the Legislature over the past three decades and these need to be  examined  to
 23    determine their relevance in today's global economy and society; and
 24        WHEREAS,  it is the desire of this Legislature that a tax structure should
 25    encourage economic development and not hinder it.
 26        NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
 27    of the Fifty-ninth Idaho Legislature, the Senate and the House of  Representa-
 28    tives  concurring  therein,  that  the  Legislative  Council  is authorized to
 29    appoint a fourteen member committee to undertake and complete a study  of  the
 30    state's  tax exemptions, deductions and credits in all of their aspects and to
 31    make recommendations for a strategy to statutorily  limit  exemptions,  deduc-
 32    tions  and  credits  more  specifically  to the uses for which the exemptions,
 33    deductions and credits were originally intended. The Legislative Council shall
 34    determine the membership from each house appointed to the committee and  shall
 35    authorize  the  committee  to receive input, advice and assistance from inter-
 36    ested and affected parties who are not members of the Legislature.
 37        BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
 38    appointed by the cochairs of the committee who are appointed by  the  Legisla-
 39    tive  Council.  Nonlegislative  members of the advisory committee shall not be
 40    reimbursed from legislative funds for per diem, mileage or other expenses  and
 41    shall  not have voting privileges regarding the committee's recommendations or
 42    proposed legislation.
 43        BE IT FURTHER RESOLVED that the committee shall report its findings,  rec-
 44    ommendations  and  proposed  legislation  to the Second Regular Session of the
  1    Fifty-ninth Idaho Legislature.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                            RS 17153

Idaho is victim to a collage of tax policy.  Exemptions, credits
and deductions have been granted or denied subjectively.  This
legislation calls for a committee to study the aspects of existing
exemptions, credits and deductions.  The committee will be required
to recommend a continuing strategy for the evaluation of each
exemption, credit and deduction relative to intent.

                          FISCAL IMPACT

The anticipated fiscal impact will be $10,000.

Name: Sen. Tim Corder 
Phone: 332-1336
Sen. Brent Hill
Sen. David Langhorst

STATEMENT OF PURPOSE/FISCAL NOTE                       SCR 119