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H0662aa.............................................by REVENUE AND TAXATION
INCOME TAX CREDITS - Repeals, amends and adds to existing law to delete the
income tax credit for investment in broadband equipment; and to provide for
carryover of credit for investment in broadband equipment.
03/17 House intro - 1st rdg - to printing
03/18 Rpt prt - to Rev/Tax
03/19 Rpt out - rec d/p - to 2nd rdg
03/20 To Gen Ord
03/25 Rpt out amen - to engros
03/26 Rpt engros - 1st rdg - to 2nd rdg as amen
03/27 2nd rdg - to 3rd rdg as amen
Rls susp - Ret'd to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 662 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAX CREDIT FOR BROADBAND INVESTMENT; REPEALING SECTION 3 63-3029I, IDAHO CODE, RELATING TO INCOME TAX CREDIT FOR INVESTMENT IN 4 BROADBAND EQUIPMENT; AMENDING SECTION 63-3029B, IDAHO CODE, TO DELETE A 5 REFERENCE TO QUALIFIED BROADBAND EQUIPMENT; AND PROVIDING AN EFFECTIVE 6 DATE. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-3029I, Idaho Code, be, and the same is hereby 9 repealed. 10 SECTION 2. That Section 63-3029B, Idaho Code, be, and the same is hereby 11 amended to read as follows: 12 63-3029B. INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) At the election 13 of the taxpayer there shall be allowed, subject to the applicable limitations 14 provided herein as a credit against the income tax imposed by chapter 30, 15 title 63, Idaho Code, an amount equal to the sum of: 16 (a) The tax credit carryovers; and 17 (b) The tax credit for the taxable year. 18 (2) The maximum allowable amount of the credit for the current taxable 19 year shall be three percent (3%) of the amount of qualified investments made 20 during the taxable year. 21 (3) As used in this section "qualified investment" means certain property 22 which: 23 (a)(i)Is eligible for the federal investment tax credit, as defined 24 in sections 46(c) and 48 of the Internal Revenue Code subject to the 25 limitations provided for certain regulated companies in section 46(f) 26 of the Internal Revenue Code and is not a motor vehicle under eight 27 thousand (8,000) pounds gross weight;or28(ii) Is qualified broadband equipment as defined in section2963-3029I, Idaho Code;and 30 (b) Is acquired, constructed, reconstructed, erected or placed into ser- 31 vice after December 31, 1981; and 32 (c) Has a situs in Idaho. 33 (4) (a) For qualified investments placed in service in 2003 and thereaf- 34 ter, a taxpayer, other than a person whose rate of charge or rate of 35 return, or both, is regulated or limited according to federal or state 36 law, may elect, in lieu of the credit provided by this section, a two (2) 37 year exemption from all taxes on personal property on the qualified 38 investment. The exemption from personal property tax shall apply to the 39 year the election is filed as provided in this section and the immediately 40 following year. The election provided by this paragraph is available only 41 to a taxpayer whose Idaho taxable income, before application of net oper- 42 ating losses carried back or forward, in the second preceding taxable year 2 1 in which the investment is placed in service is negative. 2 (b) The election shall be made in the form prescribed by the state tax 3 commission and shall include a specific description and location of all 4 qualified investments placed into service and located in the jurisdiction 5 of the assessing authority, a designation of the specific assets for which 6 the exemption is claimed, and such other information as the state tax com- 7 mission may require. The election must be made by including the election 8 form with the listing of personal property required by section 63-302, 9 Idaho Code, or, in the case of operating property assessed under chapter 10 4, title 63, Idaho Code, with the operator's statement required by section 11 63-404, Idaho Code. Once made the election is irrevocable. If no election 12 is made, the election is not otherwise available. A copy of the election 13 form must also be attached to the original income tax return due for the 14 taxable year in which the claim was made. 15 (c) The state tax commission and the various county assessors are author- 16 ized to exchange information as necessary to properly coordinate the 17 exemption provided in this subsection. Information disclosed to county 18 officials under this subsection may be used only to determine the validity 19 or amount of a taxpayer's entitlement to the exemption provided in this 20 section, and is not otherwise subject to public disclosure as provided in 21 section 9-340D, Idaho Code. 22 (d) In the event that an investment in regard to which the election under 23 this subsection was made is determined by the state tax commission: 24 (i) To not be a qualified investment, or 25 (ii) To have ceased to qualify during the recapture period, or 26 (iii) To be otherwise not qualified for the election, 27 the taxpayer shall be subject to recapture of the property tax benefit. 28 (e) The benefit to be recaptured in subsection (4)(d) of this section 29 shall be computed in the manner required in subsection (7) of this section 30 and such recapture amount shall be subject to assessment in the same man- 31 ner as a deficiency in tax under this chapter. For purposes of calculating 32 the recapture, the property tax benefit shall be: 33 (i) In the case of locally assessed property located in a single 34 county or nonapportioned centrally assessed property, the market 35 value of exempted property times the average property tax levy for 36 that county in the year or years for which the exemption was claimed. 37 (ii) In the case of other centrally assessed property and property 38 located in more than one (1) county, the market value of exempted 39 property times the average urban property tax levy of the state as 40 determined by the state tax commission in each of the years for which 41 the exemption was claimed. 42 (f) In the event that a recapture of the exemption is required under this 43 subsection (4), the person claiming the exemption shall report the event 44 to the state tax commission in the manner the state tax commission may by 45 rule require. The report shall be due no later than the due date of that 46 person's income tax return under this chapter for the taxable year in 47 which the event occurs. The recapture amount is due and payable with the 48 report. Any amount of recapture not paid is a deficiency within the mean- 49 ing of section 63-3044, Idaho Code. 50 (g) All moneys collected by the state tax commission pursuant to this 51 subsection, which amounts are continuously appropriated for this purpose, 52 shall be deposited with the state treasurer and placed in the state refund 53 account, as provided by section 63-3067, Idaho Code, to be remitted to the 54 county within which the property was located that was not a qualified 55 investment or ceased to qualify during the recapture period. The county 3 1 shall distribute this remittance to all appropriate taxing districts based 2 on the proportion each appropriate taxing district's levy is to the total 3 of all the levies of the taxing districts for the tax code area where the 4 property was located for each year the exemption was granted. If any tax- 5 ing district is dissolved or disincorporated, the proportionate share of 6 the remittance to be distributed to that taxing district shall be depos- 7 ited in the county current expense fund. 8 (h) For purposes of the limitation provided by section 63-802, Idaho 9 Code, moneys received pursuant to this subsection shall be treated as 10 property tax revenue by taxing districts. 11 (5) Notwithstanding the provisions of subsections (1) and (2) of this 12 section, the amount of the credit allowed shall not exceed fifty percent (50%) 13 of the tax liability of the taxpayer. The tax liability of the taxpayer shall 14 be the tax after deducting the credit allowed by section 63-3029, Idaho Code. 15 (6) If the sum of credit carryovers from the credit allowed by subsection 16 (2) of this section and the amount of credit for the taxable year from the 17 credit allowed by subsection (2) of this section exceed the limitation imposed 18 by subsection (5) of this section for the current taxable year, the excess 19 attributable to the current taxable year's credit shall be an investment 20 credit carryover to the fourteen (14) succeeding taxable years. In the case of 21 a group of corporations filing a combined report under section 63-3027, Idaho 22 Code, or sections 63-3027B through 63-3027E, Idaho Code, credit earned by one 23 (1) member of the group but not used by that member may be used by another 24 member of the group, subject to the provisions of subsection (5) of this sec- 25 tion, instead of carried over. The entire amount of unused credit shall be 26 carried forward to the earliest of the succeeding years, wherein the oldest 27 available unused credit shall be used first, so long as the qualified invest- 28 ment property for which the unused credit was granted still maintains Idaho 29 situs. For a combined group of corporations, credit carried forward may be 30 claimed by any member of the group unless the member who earned the credit is 31 no longer included in the combined group. 32 (7) Any recapture of the credit allowed by subsection (2) of this section 33 on property disposed of or ceasing to qualify, prior to the close of the 34 recapture period, shall be determined according to the applicable recapture 35 provisions of the Internal Revenue Code. In the case of a unitary group of 36 corporations, the increase in tax due to the recapture of investment tax 37 credit must be reported by the member of the group who earned the credit 38 regardless of which member claimed the credit against tax. 39 (8) For the purpose of determining whether property placed in service is 40 a "qualified investment" as defined in subsection (3) of this section, the 41 provisions of section 49 of the Internal Revenue Code shall be disregarded. 42 "Qualified investment" shall not include any amount for which a deduction is 43 allowed under section 179 of the Internal Revenue Code in computing taxable 44 income. 45 (9) For purposes of this section, property has a situs in Idaho during a 46 taxable year if it is used in Idaho at any time during the taxable year. Prop- 47 erty not used in Idaho during a taxable year does not have a situs in Idaho in 48 the taxable year during which the property is not used in Idaho or in any sub- 49 sequent taxable year. No credit or carryover of credit is permitted under this 50 section if the credit or carryover relates to property that does not have a 51 situs in Idaho during the taxable year for which the credit or carryover is 52 claimed. The Idaho situs of property must be established by records maintained 53 by the taxpayer which are created reasonably contemporaneously with the use of 54 the property. 55 (10) In the case of property used both in and outside Idaho, the taxpayer, 4 1 electing to claim the credit provided in this section, must elect to compute 2 the qualified investment in property with a situs in Idaho for all such 3 investments first qualifying during that year in one (1), but only one (1), of 4 the following ways: 5 (a) The amount of each qualified investment in a specific asset shall be 6 separately computed based on the percentage of the actual use of the prop- 7 erty in Idaho by using a measure of the use, such as total miles or total 8 machine hours, that most accurately reflects the beneficial use during the 9 taxable year in which it is first acquired, constructed, reconstructed, 10 erected or placed into service; provided, that the asset is placed in ser- 11 vice more than ninety (90) days before the end of the taxable year. In the 12 case of assets acquired, constructed, reconstructed, erected or placed 13 into service within ninety (90) days prior to the end of the taxable year 14 in which the investment first qualifies, the measure of the use of that 15 asset within Idaho for that year shall be based upon the percentage of use 16 in Idaho during the first ninety (90) days of use of the asset; 17 (b) The investment in qualified property used both inside and outside 18 Idaho during the taxable year in which it is first acquired, constructed, 19 reconstructed, erected or placed into service shall be multiplied by the 20 percent of the investment that would be included in the numerator of the 21 Idaho property factor determined pursuant to section 63-3027, Idaho Code, 22 for the same year. 23 (11) Only for the purposes of subsections (3)(a) and (8) of this section, 24 references to sections of the "Internal Revenue Code" mean the sections 25 referred to as they existed in the Internal Revenue Code of 1986 prior to 26 November 5, 1990. 27 SECTION 3. This act shall be in full force and effect on and after Janu- 28 ary 1, 2009.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008Moved by Lake Seconded by Collins IN THE HOUSE OF REPRESENTATIVES HOUSE AMENDMENT TO H.B. NO. 662 1 AMENDMENTS TO THE BILL 2 On page 4 of the printed bill, following line 26, insert: 3 "SECTION 3. That Chapter 30, Title 63, Idaho Code, be, and the same is 4 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 5 ignated as Section 63-3029I, Idaho Code, and to read as follows: 6 63-3029I. CARRYOVER OF CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. A 7 taxpayer entitled to the carryover of credit accruing pursuant to section 8 63-3029I, Idaho Code, as in effect on December 31, 2008, for taxable years 9 beginning before January 1, 2009, shall be entitled to carryover the credit in 10 the amounts and subject to the limitations provided in section 63-3029I, Idaho 11 Code, as in effect on December 31, 2009.". 12 Also on page 4, in line 27, delete "SECTION 3" and insert: "SECTION 4". 13 CORRECTION TO TITLE 14 On page 1, in line 5, following "EQUIPMENT;" insert: "AMENDING CHAPTER 30, 15 TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3029I, IDAHO CODE, 16 TO PROVIDE FOR CARRYOVER OF CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT;".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 662, As Amended BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO INCOME TAX CREDIT FOR BROADBAND INVESTMENT; REPEALING SECTION 3 63-3029I, IDAHO CODE, RELATING TO INCOME TAX CREDIT FOR INVESTMENT IN 4 BROADBAND EQUIPMENT; AMENDING SECTION 63-3029B, IDAHO CODE, TO DELETE A 5 REFERENCE TO QUALIFIED BROADBAND EQUIPMENT; AMENDING CHAPTER 30, TITLE 63, 6 IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3029I, IDAHO CODE, TO PRO- 7 VIDE FOR CARRYOVER OF CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT; AND 8 PROVIDING AN EFFECTIVE DATE. 9 Be It Enacted by the Legislature of the State of Idaho: 10 SECTION 1. That Section 63-3029I, Idaho Code, be, and the same is hereby 11 repealed. 12 SECTION 2. That Section 63-3029B, Idaho Code, be, and the same is hereby 13 amended to read as follows: 14 63-3029B. INCOME TAX CREDIT FOR CAPITAL INVESTMENT. (1) At the election 15 of the taxpayer there shall be allowed, subject to the applicable limitations 16 provided herein as a credit against the income tax imposed by chapter 30, 17 title 63, Idaho Code, an amount equal to the sum of: 18 (a) The tax credit carryovers; and 19 (b) The tax credit for the taxable year. 20 (2) The maximum allowable amount of the credit for the current taxable 21 year shall be three percent (3%) of the amount of qualified investments made 22 during the taxable year. 23 (3) As used in this section "qualified investment" means certain property 24 which: 25 (a)(i)Is eligible for the federal investment tax credit, as defined 26 in sections 46(c) and 48 of the Internal Revenue Code subject to the 27 limitations provided for certain regulated companies in section 46(f) 28 of the Internal Revenue Code and is not a motor vehicle under eight 29 thousand (8,000) pounds gross weight;or30(ii) Is qualified broadband equipment as defined in section3163-3029I, Idaho Code;and 32 (b) Is acquired, constructed, reconstructed, erected or placed into ser- 33 vice after December 31, 1981; and 34 (c) Has a situs in Idaho. 35 (4) (a) For qualified investments placed in service in 2003 and thereaf- 36 ter, a taxpayer, other than a person whose rate of charge or rate of 37 return, or both, is regulated or limited according to federal or state 38 law, may elect, in lieu of the credit provided by this section, a two (2) 39 year exemption from all taxes on personal property on the qualified 40 investment. The exemption from personal property tax shall apply to the 41 year the election is filed as provided in this section and the immediately 42 following year. The election provided by this paragraph is available only 2 1 to a taxpayer whose Idaho taxable income, before application of net oper- 2 ating losses carried back or forward, in the second preceding taxable year 3 in which the investment is placed in service is negative. 4 (b) The election shall be made in the form prescribed by the state tax 5 commission and shall include a specific description and location of all 6 qualified investments placed into service and located in the jurisdiction 7 of the assessing authority, a designation of the specific assets for which 8 the exemption is claimed, and such other information as the state tax com- 9 mission may require. The election must be made by including the election 10 form with the listing of personal property required by section 63-302, 11 Idaho Code, or, in the case of operating property assessed under chapter 12 4, title 63, Idaho Code, with the operator's statement required by section 13 63-404, Idaho Code. Once made the election is irrevocable. If no election 14 is made, the election is not otherwise available. A copy of the election 15 form must also be attached to the original income tax return due for the 16 taxable year in which the claim was made. 17 (c) The state tax commission and the various county assessors are author- 18 ized to exchange information as necessary to properly coordinate the 19 exemption provided in this subsection. Information disclosed to county 20 officials under this subsection may be used only to determine the validity 21 or amount of a taxpayer's entitlement to the exemption provided in this 22 section, and is not otherwise subject to public disclosure as provided in 23 section 9-340D, Idaho Code. 24 (d) In the event that an investment in regard to which the election under 25 this subsection was made is determined by the state tax commission: 26 (i) To not be a qualified investment, or 27 (ii) To have ceased to qualify during the recapture period, or 28 (iii) To be otherwise not qualified for the election, 29 the taxpayer shall be subject to recapture of the property tax benefit. 30 (e) The benefit to be recaptured in subsection (4)(d) of this section 31 shall be computed in the manner required in subsection (7) of this section 32 and such recapture amount shall be subject to assessment in the same man- 33 ner as a deficiency in tax under this chapter. For purposes of calculating 34 the recapture, the property tax benefit shall be: 35 (i) In the case of locally assessed property located in a single 36 county or nonapportioned centrally assessed property, the market 37 value of exempted property times the average property tax levy for 38 that county in the year or years for which the exemption was claimed. 39 (ii) In the case of other centrally assessed property and property 40 located in more than one (1) county, the market value of exempted 41 property times the average urban property tax levy of the state as 42 determined by the state tax commission in each of the years for which 43 the exemption was claimed. 44 (f) In the event that a recapture of the exemption is required under this 45 subsection (4), the person claiming the exemption shall report the event 46 to the state tax commission in the manner the state tax commission may by 47 rule require. The report shall be due no later than the due date of that 48 person's income tax return under this chapter for the taxable year in 49 which the event occurs. The recapture amount is due and payable with the 50 report. Any amount of recapture not paid is a deficiency within the mean- 51 ing of section 63-3044, Idaho Code. 52 (g) All moneys collected by the state tax commission pursuant to this 53 subsection, which amounts are continuously appropriated for this purpose, 54 shall be deposited with the state treasurer and placed in the state refund 55 account, as provided by section 63-3067, Idaho Code, to be remitted to the 3 1 county within which the property was located that was not a qualified 2 investment or ceased to qualify during the recapture period. The county 3 shall distribute this remittance to all appropriate taxing districts based 4 on the proportion each appropriate taxing district's levy is to the total 5 of all the levies of the taxing districts for the tax code area where the 6 property was located for each year the exemption was granted. If any tax- 7 ing district is dissolved or disincorporated, the proportionate share of 8 the remittance to be distributed to that taxing district shall be depos- 9 ited in the county current expense fund. 10 (h) For purposes of the limitation provided by section 63-802, Idaho 11 Code, moneys received pursuant to this subsection shall be treated as 12 property tax revenue by taxing districts. 13 (5) Notwithstanding the provisions of subsections (1) and (2) of this 14 section, the amount of the credit allowed shall not exceed fifty percent (50%) 15 of the tax liability of the taxpayer. The tax liability of the taxpayer shall 16 be the tax after deducting the credit allowed by section 63-3029, Idaho Code. 17 (6) If the sum of credit carryovers from the credit allowed by subsection 18 (2) of this section and the amount of credit for the taxable year from the 19 credit allowed by subsection (2) of this section exceed the limitation imposed 20 by subsection (5) of this section for the current taxable year, the excess 21 attributable to the current taxable year's credit shall be an investment 22 credit carryover to the fourteen (14) succeeding taxable years. In the case of 23 a group of corporations filing a combined report under section 63-3027, Idaho 24 Code, or sections 63-3027B through 63-3027E, Idaho Code, credit earned by one 25 (1) member of the group but not used by that member may be used by another 26 member of the group, subject to the provisions of subsection (5) of this sec- 27 tion, instead of carried over. The entire amount of unused credit shall be 28 carried forward to the earliest of the succeeding years, wherein the oldest 29 available unused credit shall be used first, so long as the qualified invest- 30 ment property for which the unused credit was granted still maintains Idaho 31 situs. For a combined group of corporations, credit carried forward may be 32 claimed by any member of the group unless the member who earned the credit is 33 no longer included in the combined group. 34 (7) Any recapture of the credit allowed by subsection (2) of this section 35 on property disposed of or ceasing to qualify, prior to the close of the 36 recapture period, shall be determined according to the applicable recapture 37 provisions of the Internal Revenue Code. In the case of a unitary group of 38 corporations, the increase in tax due to the recapture of investment tax 39 credit must be reported by the member of the group who earned the credit 40 regardless of which member claimed the credit against tax. 41 (8) For the purpose of determining whether property placed in service is 42 a "qualified investment" as defined in subsection (3) of this section, the 43 provisions of section 49 of the Internal Revenue Code shall be disregarded. 44 "Qualified investment" shall not include any amount for which a deduction is 45 allowed under section 179 of the Internal Revenue Code in computing taxable 46 income. 47 (9) For purposes of this section, property has a situs in Idaho during a 48 taxable year if it is used in Idaho at any time during the taxable year. Prop- 49 erty not used in Idaho during a taxable year does not have a situs in Idaho in 50 the taxable year during which the property is not used in Idaho or in any sub- 51 sequent taxable year. No credit or carryover of credit is permitted under this 52 section if the credit or carryover relates to property that does not have a 53 situs in Idaho during the taxable year for which the credit or carryover is 54 claimed. The Idaho situs of property must be established by records maintained 55 by the taxpayer which are created reasonably contemporaneously with the use of 4 1 the property. 2 (10) In the case of property used both in and outside Idaho, the taxpayer, 3 electing to claim the credit provided in this section, must elect to compute 4 the qualified investment in property with a situs in Idaho for all such 5 investments first qualifying during that year in one (1), but only one (1), of 6 the following ways: 7 (a) The amount of each qualified investment in a specific asset shall be 8 separately computed based on the percentage of the actual use of the prop- 9 erty in Idaho by using a measure of the use, such as total miles or total 10 machine hours, that most accurately reflects the beneficial use during the 11 taxable year in which it is first acquired, constructed, reconstructed, 12 erected or placed into service; provided, that the asset is placed in ser- 13 vice more than ninety (90) days before the end of the taxable year. In the 14 case of assets acquired, constructed, reconstructed, erected or placed 15 into service within ninety (90) days prior to the end of the taxable year 16 in which the investment first qualifies, the measure of the use of that 17 asset within Idaho for that year shall be based upon the percentage of use 18 in Idaho during the first ninety (90) days of use of the asset; 19 (b) The investment in qualified property used both inside and outside 20 Idaho during the taxable year in which it is first acquired, constructed, 21 reconstructed, erected or placed into service shall be multiplied by the 22 percent of the investment that would be included in the numerator of the 23 Idaho property factor determined pursuant to section 63-3027, Idaho Code, 24 for the same year. 25 (11) Only for the purposes of subsections (3)(a) and (8) of this section, 26 references to sections of the "Internal Revenue Code" mean the sections 27 referred to as they existed in the Internal Revenue Code of 1986 prior to 28 November 5, 1990. 29 SECTION 3. That Chapter 30, Title 63, Idaho Code, be, and the same is 30 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 31 ignated as Section 63-3029I, Idaho Code, and to read as follows: 32 63-3029I. CARRYOVER OF CREDIT FOR INVESTMENT IN BROADBAND EQUIPMENT. A 33 taxpayer entitled to the carryover of credit accruing pursuant to section 34 63-3029I, Idaho Code, as in effect on December 31, 2008, for taxable years 35 beginning before January 1, 2009, shall be entitled to carryover the credit in 36 the amounts and subject to the limitations provided in section 63-3029I, Idaho 37 Code, as in effect on December 31, 2009. 38 SECTION 4. This act shall be in full force and effect on and after Janu- 39 ary 1, 2009.
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STATEMENT OF PURPOSE
RS 17523
The purpose of this legislation is to repeal Section 63-
3029I of Idaho Code which grants an additional 3% investment tax
credit for qualified broadband equipment. This legislation is
the result of the recommendations from the Interim Committee on
Exemptions.
FISCAL NOTE
Estimated increase to general fund $578,000 for 2009.
Contact
Name: Representative Lake
Phone: 208.332.1000
STATEMENT OF PURPOSE/FISCAL NOTE H 662
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