2008 Legislation
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HOUSE BILL NO. 569<br /> – Special Olympics Idaho Fund

HOUSE BILL NO. 569

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Bill Status



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

Bill Text




                                                                       
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008

                                                                       

                              IN 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)  The United States olympic account created by section  57-817,  Idaho
  7        Code,  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)  The United States olympic account created by section  57-817,  Idaho
 46        Code,  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 / Fiscal Impact


                       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