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H0569...............................................by REVENUE AND TAXATION
SPECIAL OLYMPICS - Adds to and amends existing law to provide for the
Special Olympics Idaho Fund; and to revise funds authorized to receive
certain moneys from donations designated on state income tax forms.
02/27 House intro - 1st rdg - to printing
02/28 Rpt prt - to Rev/Tax
03/05 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/07 3rd rdg - PASSED - 68-0-2
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Bowers, Brackett, Bradford, Chadderdon,
Chavez, Chew, Clark, Collins, Crane, Durst, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Marriott, Mathews, Mortimer, Moyle,
Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ringo,
Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(02),
Shepherd(08), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Thomas, Trail, Vander Woude, Wills, Wood(27),
Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Luker, McGeachin
Floor Sponsor - Shirley
Title apvd - to Senate
03/10 Senate intro - 1st rdg - to Loc Gov
03/12 Rpt out - rec d/p - to 2nd rdg
03/13 2nd rdg - to 3rd rdg
03/14 3rd rdg - PASSED - 33-0-2
AYES -- Andreason, Bair, Bastian, Broadsword, Burkett, Cameron,
Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde,
Hammond, Heinrich, Hill, Kelly, Keough, Langhorst, Little, Lodge,
Malepeai(Sagness), McGee, McKague, McKenzie, Pearce, Richardson,
Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- Bilyeu, Jorgenson
Floor Sponsor - McGee
Title apvd - to House
03/17 To enrol - Rpt enrol - Sp signed
03/18 Pres signed - To Governor
03/19 Governor signed
Session Law Chapter 218
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 569 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE SPECIAL OLYMPICS IDAHO FUND; AMENDING SECTION 36-111, IDAHO 3 CODE, TO PROVIDE CORRECT CODE REFERENCES; AMENDING CHAPTER 8, TITLE 57, 4 IDAHO CODE, BY THE ADDITION OF A NEW SECTION 57-823, IDAHO CODE, TO PRO- 5 VIDE FOR THE SPECIAL OLYMPICS IDAHO FUND; AMENDING SECTION 63-3067A, IDAHO 6 CODE, TO REVISE FUNDS AUTHORIZED TO RECEIVE CERTAIN MONEYS AND TO MAKE 7 TECHNICAL CORRECTIONS; AND AMENDING SECTION 63-3067B, IDAHO CODE, TO 8 REVISE FUNDS AUTHORIZED TO RECEIVE CERTAIN MONEYS AND TO MAKE TECHNICAL 9 CORRECTIONS. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Section 36-111, Idaho Code, be, and the same is hereby 12 amended to read as follows: 13 36-111. FISH AND GAME SET-ASIDE ACCOUNT. (1) There is hereby established 14 the fish and game set-aside account in the dedicated fund. The account shall 15 have paid into it moneys as follows: 16 (a) Four dollars ($4.00) of each steelhead trout or anadromous salmon 17 permit sold. Moneys from this source shall be used for the acquisition, 18 development and maintenance of parking areas, access sites, boat ramps and 19 sanitation facilities in salmon and steelhead fishing areas, for manage- 20 ment of and research on steelhead trout and anadromous salmon problems, 21 and for technical assistance with litigation concerning steelhead and 22 anadromous salmon originating in Idaho. 23 (b) Two dollars ($2.00) from each combination hunting and fishing 24 license, or each hunting license sold, as provided in sections 36-406 and 25 36-407, Idaho Code, except that class 4 licenses shall be exempt from this 26 provision. Moneys from this source shall be used for the purposes of 27 acquiring access to and acquiring and rehabilitating big game ranges and 28 upland bird and waterfowl habitats. Unless it is inconsistent with the 29 goals of the commission, it is the intent of the legislature that the com- 30 mission negotiate lease arrangements as compared with outright purchase of 31 private property. 32 (c) One dollar and fifty cents ($1.50) from each antelope, elk and deer 33 tag sold as provided in section 36-409, Idaho Code. Not less than seventy- 34 five cents (75¢) of each one dollar and fifty cents ($1.50) collected 35 shall be placed in a separate account to be designated as a feeding 36 account. Moneys in this account shall be used exclusively for the purposes 37 of winter feeding of and rehabilitation of winter range for antelope, elk 38 and deer. The balance of moneys realized from this source may be used for 39 the control of depredation of private property by antelope, elk and deer 40 and control of predators affecting antelope, elk and deer. Moneys in the 41 feeding account shall not be used for any purpose other than winter feed- 42 ing as herein specified until the total funds in the account, including 43 any interest earnings thereon, equal or exceed four hundred thousand dol- 2 1 lars ($400,000). Moneys in the feeding account may not be expended except 2 upon the declaration of a feeding emergency by the director of the depart- 3 ment of fish and game. Such emergency need not exist on a statewide basis 4 but can be declared with respect to one (1) or more regions of the state. 5 The department shall by rule establish the criteria for a feeding emer- 6 gency. 7 (d) Those amounts designated by individuals in accordance with section 8 63-3067A(c3)(ia), Idaho Code, and from fees paid under the provisions of 9 section 49-417, Idaho Code. Moneys from these sources shall be used for a 10 nongame management and protection program under the direction of the fish 11 and game commission. 12 (e) Money derived from the assessment of processing fees. Moneys derived 13 from this source shall be used as provided in section 36-1407, Idaho Code. 14 (2) Moneys in the fish and game set-aside account and the feeding account 15 established in subsection (1)(c) of this section are subject to appropriation, 16 and the provisions of section 67-3516, Idaho Code. Moneys in the fish and game 17 set-aside account and the feeding account shall be invested by the state trea- 18 surer in the manner provided for investment of idle state moneys in the state 19 treasury by section 67-1210, Idaho Code, with interest earned on investments 20 from each account to be paid into that account. 21 SECTION 2. That Chapter 8, Title 57, Idaho Code, be, and the same is 22 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 23 ignated as Section 57-823, Idaho Code, and to read as follows: 24 57-823. SPECIAL OLYMPICS IDAHO FUND. There is hereby created in the state 25 treasury the "Special Olympics Idaho Fund." Moneys in the fund shall be appro- 26 priated to the Idaho chapter of special olympics for athletic programs and 27 health screenings for Idaho children and adults with developmental disabili- 28 ties. Fund moneys will be used to buy sports equipment, uniforms and transpor- 29 tation services. Donations to the fund will also be used to provide school 30 enrichment programs to children with or without disabilities and health 31 screenings for athletes with developmental disabilities. Funds will also be 32 used for training expenses and year-round event competition. Moneys in the 33 fund shall be appropriated for use in Idaho only. 34 SECTION 3. That Section 63-3067A, Idaho Code, be, and the same is hereby 35 amended to read as follows: 36 63-3067A. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a1) Every indi- 37 vidual who: 38 (ia) Has a refund due and payable for overpayment of taxes under this act 39 may designate all or any portion thereof to be deposited in a trust 40 account specified in subsection (c3) of this section; or 41 (iib) Has an income tax liability may, in addition to his tax obligation, 42 include a donation to be deposited in a trust account specified in subsec- 43 tion (c3) of this section. 44 (b2) A designation under subsection (a1) of this section may be made in 45 any taxable year in such manner and form as prescribed by the state tax com- 46 mission. The manner and form so prescribed shall be a conspicuous portion of 47 the principal form provided for the purpose of individual taxation. 48 (c3) The trust accounts authorized to receive moneys designated under 49 subsection (a1) of this section are: 50 (ia) The fish and game set-aside account created by section 36-111, Idaho 51 Code; 3 1 (iib) The Idaho ag in the classroom account created by section 57-815, 2 Idaho Code; 3 (iiic) The drug enforcement donation account created by section 57-816, 4 Idaho Code; 5 (ivd) The children's trust fund created by section 39-6007, Idaho Code; 6 (ve) TheUnited States olympic account created by section 57-817, Idaho7Code, but no donation shall exceed five dollars ($5.00)special olympics 8 Idaho fund created in section 57-823, Idaho Code; 9 (vif) The Idaho guard and reserve family support fund created by section 10 57-820, Idaho Code; and 11 (viig) The American red cross of greater Idaho fund created in section 12 57-821, Idaho Code. 13 (d4) Prior to the distribution of funds into any of the trust accounts 14 specified in subsection (c3) of this section from the refund account, the 15 state tax commission shall retain funds for the commission's costs for col- 16 lecting and administering the moneys in the accounts as follows: three thou- 17 sand dollars ($3,000) from each account for start-up costs during the first 18 year of collections, and three thousand dollars ($3,000) or twenty percent 19 (20%) of the moneys remitted to each account during the fiscal year, whichever 20 is less, from each account during each fiscal year thereafter, which amounts 21 are hereby appropriated to the tax commission. 22 SECTION 4. That Section 63-3067B, Idaho Code, be, and the same is hereby 23 amended to read as follows: 24 63-3067B. DESIGNATION BY INDIVIDUALS -- TRUST ACCOUNTS. (a1) Every resi- 25 dent individual who: 26 (ia) Has a refund due and payable for overpayment of taxes under this act 27 may designate all or any portion thereof to be deposited in a trust 28 account specified in subsection (c3) below; or 29 (iib) Has an income tax liability may, in addition to his tax obligation, 30 include a donation to be deposited in a trust account specified in subsec- 31 tion (c3) of this section. 32 (b2) A designation under subsection (a1) of this section may be made in 33 any taxable year in such manner and form as prescribed by the state tax com- 34 mission. The manner and form so prescribed shall be a conspicuous portion of 35 the principal form provided for the purpose of individual taxation. 36 (c3) The trust accounts authorized to receive moneys designated under 37 subsection (a1) of this section are: 38 (ia) The fish and game set-aside account created by section 36-111, Idaho 39 Code; 40 (iib) The Idaho ag in the classroom account created by section 57-815, 41 Idaho Code; 42 (iiic) The drug enforcement donation account created by section 57-816, 43 Idaho Code; 44 (ivd) The children's trust fund created by section 39-6007, Idaho Code; 45 (ve) TheUnited States olympic account created by section 57-817, Idaho46Code, but no donation shall exceed five dollars ($5.00)special olympics 47 Idaho fund created in section 57-823, Idaho Code; 48 (vif) The Alzheimer's disease services account created in section 57-819, 49 Idaho Code; 50 (viig) The community forestry trust account created in section 38-136, 51 Idaho Code; and 52 (viiih) The American red cross of greater Idaho fund created in section 53 57-821, Idaho Code, which donation shall be ten dollars ($10.00) if made. 4 1 (d4) Prior to the distribution of funds into any of the trust accounts 2 specified in subsection (c3) of this section from the refund account, the 3 state tax commission shall retain funds for the commission's costs for col- 4 lecting and administering the moneys in the accounts as follows: three thou- 5 sand dollars ($3,000) from each account for start-up costs during the first 6 year of collections, and three thousand dollars ($3,000) or twenty percent 7 (20%) of the moneys remitted to each account during the fiscal year, whichever 8 is less, from each account during each fiscal year thereafter, which amounts 9 are hereby appropriated to the tax commission.
STATEMENT OF PURPOSE
RS 17750C1
The purpose of this legislation is to allow a taxpayer to
make a donation to the Special Olympics Idaho Fund at the time of
filing the taxpayer's Idaho tax return.
The donation would reduce the taxpayer's refund by the
donor's specified amount or increase the taxpayer's payment by
the specified amount. Moneys in the fund shall be appropriated
to the Idaho Chapter of Special Olympics for athletic programs
and health screenings for Idaho children and adults with
developmental disabilities. Fund money will be used to buy
sports equipment, uniforms, and transportation services.
Donations to the fund will also be used to provide school
enrichment programs to children with or without disabilities and
health screenings for athletes with developmental disabilities.
Funds will also be used for training expenses and year-round
sports event competition. Moneys in the fund shall be
appropriated for use in Idaho only.
FISCAL NOTE
This bill will not have a fiscal impact on the general fund
of the state of Idaho.
Contact
Name: Rep. Mack Shirley
Phone: 208.332.1000
Sen. John McGee
STATEMENT OF PURPOSE/FISCAL NOTE H 569