HOUSE BILL NO. 81
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H0081aaS............................................by REVENUE AND TAXATION
INCOME TAX CREDIT - FOOD - Amends existing law to increase the amount of
the grocery tax credit; to allow unclaimed credits or refunds to be
remitted to the Cooperative Welfare Fund, to be used to assist low-income
persons with energy costs.
01/31 House intro - 1st rdg - to printing
02/01 Rpt prt - to Rev/Tax
02/06 Rpt out - rec d/p - to 2nd rdg
02/07 2nd rdg - to 3rd rdg
02/08 3rd rdg - PASSED - 62-7-1
AYES -- Anderson, Barrett, Bayer, Bedke, Bell, Bilbao, Black, Block,
Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Collins,
Crane, Durst, Edmunson, Eskridge, Hagedorn, Harwood, Henbest,
Henderson, Jaquet, Killen, King, Kren, Labrador, Lake, Loertscher,
Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen, Nonini,
Pasley-Stuart, Patrick, Pence, Raybould, Ring, Ringo, Roberts,
Rusche, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Shively,
Smith(30), Smith(24), Snodgrass, Stevenson, Thayn, Trail, Vander
Woude, Wills, Wood(35), Mr. Speaker
NAYS -- Andrus, Bock, Clark, Hart, LeFavour, Luker, Wood(27)
Absent and excused -- Ruchti
Floor Sponsor - Bayer
Title apvd - to Senate
02/09 Senate intro - 1st rdg - to Loc Gov
02/26 Rpt out - to 14th Ord
03/13 Rpt out amen - to 1st rdg as amen
03/14 1st rdg - to 2nd rdg as amen
03/15 2nd rdg - to 3rd rdg as amen
Rls susp - PASSED - 34-0-1
AYES -- Andreason, Bair, Bilyeu, Broadsword, Burkett, Cameron,
Coiner, Corder, Darrington, Davis, Fulcher, Gannon, 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 -- Bastian
Floor Sponsor - Fulcher
Title apvd - to House
03/15 House concurred in Senate amens - to engros
03/16 Rpt engros - 1st rdg - to 2nd rdg as amen
03/19 2nd rdg - to 3rd rdg as amen
Rls susp - PASSED - 63-6-1
AYES -- Anderson, Barrett, Bayer, Bedke, Bell, Bilbao, Black, Block,
Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Henbest,
Henderson, Jaquet, Killen, King, Kren, Labrador, Lake, Loertscher,
Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen, Nonini,
Pasley-Stuart, Patrick, Pence, Raybould, Ring, Roberts, Ruchti,
Rusche, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Shively,
Smith(30), Smith(24), Snodgrass, Stevenson, Thayn, Trail, Vander
Woude, Wills, Wood(35), Mr. Speaker
NAYS -- Andrus, Bock, LeFavour, Luker, Ringo, Wood(27)
Absent and excused -- Harwood
Floor Sponsor - Bayer
Title apvd - to enrol
Rpt enrol - Sp signed - Pres signed - To Governor
03/20 Governor VETOED
03/21 Held at Desk
03/28 House vote to override veto - PASSED - 48-22-0
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Block,
Bolz, Brackett, Bradford, Chadderdon, Collins, Crane, Edmunson,
Eskridge, Hagedorn, Hart, Harwood, Henderson, Kren, Labrador, Lake,
Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
Nielsen, Nonini, Patrick, Raybould, Ring, Roberts, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Stevenson, Thayn, Trail, Vander
Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- Black, Bock, Boe, Chavez, Chew, Clark, Durst, Henbest,
Jaquet, Killen, King, LeFavour(Herzfeld), Pasley-Stuart, Pence,
Ringo, Ruchti, Rusche, Sayler, Shively, Smith(30), Smith(24),
Snodgrass
Absent and excused -- None
To Senate
03/28 Senate rec'd Bill from House and veto message
Ret'd to Loc Gov
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 81
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO A FOOD TAX INCOME TAX CREDIT; AMENDING SECTION 63-3024A, IDAHO
3 CODE, TO INCREASE THE AMOUNT OF THE CREDIT AGAINST INCOME TAXES TO OFFSET
4 THE SALES TAX ON THE SALES OF FOOD, TO PROVIDE WHEN THE CREDIT SHALL NOT
5 BE GRANTED, TO PROVIDE PROCEDURES, TO ALLOW MONEYS TO BE REMITTED TO THE
6 COOPERATIVE WELFARE FUND, TO REVISE WHEN AN APPLICATION FOR REFUND MUST BE
7 FILED AND TO MAKE TECHNICAL CORRECTIONS; DECLARING AN EMERGENCY AND PRO-
8 VIDING RETROACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-3024A, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-3024A. FOOD TAX CREDITS AND REFUNDS. (a1) Any resident individual not
13 entitled to the credit allowed in subsection (b)(12) of this section, who is
14 required to file by law and who has filed an Idaho income tax return, shall be
15 allowed a credit against taxes due under the Idaho income tax act equal to the
16 amount of twenty fifty dollars ($250.00) for each personal exemption for which
17 a deduction is permitted by section 151(b) and (c) of the Internal Revenue
18 Code if such deduction is claimed on the taxpayer's Idaho income tax return,
19 and if the individual for whom the deduction is claimed is a resident of the
20 state of Idaho. If taxes due are less than the total credit allowed, the tax-
21 payer shall be paid a refund equal to the balance of the unused credit. If the
22 credit or refund is not claimed for the year for which the individual income
23 tax return is filed, the right thereafter to claim such credit or refund shall
24 be forfeited. The state tax commission shall prescribe the method by which the
25 refund, if any, is to be made to the taxpayer.
26 (b) (12) A resident individual who has reached his sixty-fifth birthday
27 before the end of his taxable year, who is required to file by law and who has
28 filed an Idaho income tax return, shall be allowed a credit against taxes due
29 under the Idaho income tax act equal to the amount of thirty-five seventy dol-
30 lars ($3570.00) for each personal exemption representing himself, a spouse
31 over the age of sixty-five (65) years, or a dependent over the age of sixty-
32 five (65) years, but shall be allowed a credit against taxes due under the
33 Idaho income tax act equal to twenty dollars ($20.00) the credit allowed in
34 subsection (1) of this section for each personal exemption representing a
35 spouse or dependent under the age of sixty-five (65) years. If taxes due are
36 less than the total credit allowed, the taxpayer shall be paid a refund equal
37 to the balance of the unused credit. If the credit or refund is not claimed
38 for the year for which the individual income tax return is filed, the right
39 thereafter to claim such credit or refund shall be forfeited. The state tax
40 commission shall prescribe the method by which the refund, if any, is to be
41 made to the taxpayer.
42 (23) A resident individual who has reached his sixty-fifth birthday and
43 is not required by law to file an Idaho income tax return and who has received
2
1 no credit or refund under any other subsection of this section, shall be enti-
2 tled to a refund of thirty-five dollars ($35.00) equal to the credit allowed
3 in subsection (1) or (2) of this section, whichever is applicable. Any refund
4 shall be paid to such individual only upon his making application therefor at
5 such time and in such manner as may be prescribed by the state tax commission.
6 (c) A resident individual of the state of Idaho who is:
7 (i) blind, or
8 (ii) a disabled American veteran of any war engaged in by the United
9 States, whose disability is recognized as a service connected disability
10 of a degree of ten percent (10%) or more, or who is in receipt of a pen-
11 sion for nonservice connected disabilities, in accordance with laws and
12 regulations administered by the United States veterans administration,
13 substantiated by a statement as to status signed by a responsible officer
14 of the United States veterans administration, or
15 (iii) over sixty-two (62) years of age, and has been allowed none, or less
16 than all, of the credit provided by subsection (a) or subsection (b) of
17 this section, shall be entitled to a payment from the refund fund in an
18 amount equal to twenty dollars ($20.00), or the balance of his unused
19 credit, whichever is less, upon making application therefor at such time
20 and in such manner as the state tax commission may prescribe.
21 (d4) Any part-year resident entitled to a credit under subsection (1) or
22 (2) of this section shall receive a proportionate credit, in the manner above
23 provided, reflecting the part of the year in which he was domiciled in this
24 state.
25 (e5) No credit or refund may be claimed for an exemption which represents
26 a person who has himself filed an Idaho income tax return claiming a deduction
27 for his own personal exemption, and in no event shall more than one (1) tax-
28 payer be allowed a credit or refund for the same exemption, or under more than
29 one (1) subsection of this section.
30 (6) No credit or refund shall be paid for any individual who:
31 (a) Has been incarcerated for a majority of the year for which the credit
32 or refund is claimed;
33 (b) Is residing illegally in the United States; or
34 (c) Has received the maximum food stamp benefit for the entire year for
35 which the credit or refund is claimed.
36 (7) If the credit or refund claimed pursuant to this section is not
37 claimed for the year for which the individual income tax return is filed, the
38 right thereafter to claim such credit or refund shall be forfeited. The state
39 tax commission shall prescribe the method by which the refund, if any, is to
40 be made to the taxpayer.
41 (8) The state tax commission shall provide income taxpayers the irrevoca-
42 ble option of donating credited funds accruing pursuant to subsections (1) and
43 (2) of this section. Any funds so donated shall be remitted from the refund
44 fund to the cooperative welfare fund created pursuant to section 56-401, Idaho
45 Code, and shall be used solely for the purpose of providing low-income
46 Idahoans with assistance in paying home energy costs.
47 (f9) The refunds authorized by this section shall be paid from the state
48 refund fund in the same manner as the refunds authorized by section 63-3067,
49 Idaho Code.
50 (g10) An application for any refund which is due and payable under the
51 provisions of this section must be filed with the state tax commission within
52 three one (31) years of:
53 (ia) tThe due date, including extensions, of the return required under
54 section 63-3030, Idaho Code, if the applicant is required to file a
55 return, or
3
1 (iib) tThe 15th day of April of the year following the year to which the
2 application relates if the applicant is not required to file a return.
3 SECTION 2. An emergency existing therefor, which emergency is hereby
4 declared to exist, this act shall be in full force and effect on and after its
5 passage and approval, and retroactively to January 1, 2007.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
Moved by Fulcher
Seconded by Hill
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 81
1 AMENDMENT TO SECTION 1
2 On page 1 of the printed bill, in line 16, delete "fifty dollars
3 ($250.00)" and insert: "forty dollars ($240.00)"; in line 29, delete "seventy
4 dol-" and in line 30, delete "lars ($3570.00)" and insert: "sixty dollars
5 ($3560.00)".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 81, As Amended in the Senate
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO A FOOD TAX INCOME TAX CREDIT; AMENDING SECTION 63-3024A, IDAHO
3 CODE, TO INCREASE THE AMOUNT OF THE CREDIT AGAINST INCOME TAXES TO OFFSET
4 THE SALES TAX ON THE SALES OF FOOD, TO PROVIDE WHEN THE CREDIT SHALL NOT
5 BE GRANTED, TO PROVIDE PROCEDURES, TO ALLOW MONEYS TO BE REMITTED TO THE
6 COOPERATIVE WELFARE FUND, TO REVISE WHEN AN APPLICATION FOR REFUND MUST BE
7 FILED AND TO MAKE TECHNICAL CORRECTIONS; DECLARING AN EMERGENCY AND PRO-
8 VIDING RETROACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-3024A, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-3024A. FOOD TAX CREDITS AND REFUNDS. (a1) Any resident individual not
13 entitled to the credit allowed in subsection (b)(12) of this section, who is
14 required to file by law and who has filed an Idaho income tax return, shall be
15 allowed a credit against taxes due under the Idaho income tax act equal to the
16 amount of twenty forty dollars ($240.00) for each personal exemption for which
17 a deduction is permitted by section 151(b) and (c) of the Internal Revenue
18 Code if such deduction is claimed on the taxpayer's Idaho income tax return,
19 and if the individual for whom the deduction is claimed is a resident of the
20 state of Idaho. If taxes due are less than the total credit allowed, the tax-
21 payer shall be paid a refund equal to the balance of the unused credit. If the
22 credit or refund is not claimed for the year for which the individual income
23 tax return is filed, the right thereafter to claim such credit or refund shall
24 be forfeited. The state tax commission shall prescribe the method by which the
25 refund, if any, is to be made to the taxpayer.
26 (b) (12) A resident individual who has reached his sixty-fifth birthday
27 before the end of his taxable year, who is required to file by law and who has
28 filed an Idaho income tax return, shall be allowed a credit against taxes due
29 under the Idaho income tax act equal to the amount of thirty-five sixty dol-
30 lars ($3560.00) for each personal exemption representing himself, a spouse
31 over the age of sixty-five (65) years, or a dependent over the age of sixty-
32 five (65) years, but shall be allowed a credit against taxes due under the
33 Idaho income tax act equal to twenty dollars ($20.00) the credit allowed in
34 subsection (1) of this section for each personal exemption representing a
35 spouse or dependent under the age of sixty-five (65) years. If taxes due are
36 less than the total credit allowed, the taxpayer shall be paid a refund equal
37 to the balance of the unused credit. If the credit or refund is not claimed
38 for the year for which the individual income tax return is filed, the right
39 thereafter to claim such credit or refund shall be forfeited. The state tax
40 commission shall prescribe the method by which the refund, if any, is to be
41 made to the taxpayer.
42 (23) A resident individual who has reached his sixty-fifth birthday and
43 is not required by law to file an Idaho income tax return and who has received
2
1 no credit or refund under any other subsection of this section, shall be enti-
2 tled to a refund of thirty-five dollars ($35.00) equal to the credit allowed
3 in subsection (1) or (2) of this section, whichever is applicable. Any refund
4 shall be paid to such individual only upon his making application therefor at
5 such time and in such manner as may be prescribed by the state tax commission.
6 (c) A resident individual of the state of Idaho who is:
7 (i) blind, or
8 (ii) a disabled American veteran of any war engaged in by the United
9 States, whose disability is recognized as a service connected disability
10 of a degree of ten percent (10%) or more, or who is in receipt of a pen-
11 sion for nonservice connected disabilities, in accordance with laws and
12 regulations administered by the United States veterans administration,
13 substantiated by a statement as to status signed by a responsible officer
14 of the United States veterans administration, or
15 (iii) over sixty-two (62) years of age, and has been allowed none, or less
16 than all, of the credit provided by subsection (a) or subsection (b) of
17 this section, shall be entitled to a payment from the refund fund in an
18 amount equal to twenty dollars ($20.00), or the balance of his unused
19 credit, whichever is less, upon making application therefor at such time
20 and in such manner as the state tax commission may prescribe.
21 (d4) Any part-year resident entitled to a credit under subsection (1) or
22 (2) of this section shall receive a proportionate credit, in the manner above
23 provided, reflecting the part of the year in which he was domiciled in this
24 state.
25 (e5) No credit or refund may be claimed for an exemption which represents
26 a person who has himself filed an Idaho income tax return claiming a deduction
27 for his own personal exemption, and in no event shall more than one (1) tax-
28 payer be allowed a credit or refund for the same exemption, or under more than
29 one (1) subsection of this section.
30 (6) No credit or refund shall be paid for any individual who:
31 (a) Has been incarcerated for a majority of the year for which the credit
32 or refund is claimed;
33 (b) Is residing illegally in the United States; or
34 (c) Has received the maximum food stamp benefit for the entire year for
35 which the credit or refund is claimed.
36 (7) If the credit or refund claimed pursuant to this section is not
37 claimed for the year for which the individual income tax return is filed, the
38 right thereafter to claim such credit or refund shall be forfeited. The state
39 tax commission shall prescribe the method by which the refund, if any, is to
40 be made to the taxpayer.
41 (8) The state tax commission shall provide income taxpayers the irrevoca-
42 ble option of donating credited funds accruing pursuant to subsections (1) and
43 (2) of this section. Any funds so donated shall be remitted from the refund
44 fund to the cooperative welfare fund created pursuant to section 56-401, Idaho
45 Code, and shall be used solely for the purpose of providing low-income
46 Idahoans with assistance in paying home energy costs.
47 (f9) The refunds authorized by this section shall be paid from the state
48 refund fund in the same manner as the refunds authorized by section 63-3067,
49 Idaho Code.
50 (g10) An application for any refund which is due and payable under the
51 provisions of this section must be filed with the state tax commission within
52 three one (31) years of:
53 (ia) tThe due date, including extensions, of the return required under
54 section 63-3030, Idaho Code, if the applicant is required to file a
55 return, or
3
1 (iib) tThe 15th day of April of the year following the year to which the
2 application relates if the applicant is not required to file a return.
3 SECTION 2. An emergency existing therefor, which emergency is hereby
4 declared to exist, this act shall be in full force and effect on and after its
5 passage and approval, and retroactively to January 1, 2007.
STATEMENT OF PURPOSE
RS 16746C2
The income tax credit provided to Idahoans as an offset for
the Sales Tax they pay on food consumed at home has not kept up
with changes in the Sales Tax rate or inflation. Current law
fails to provide even this partial offset for the poorest
Idahoans, since most are ineligible to receive the credit unless
their incomes are high enough to owe state income taxes.
This legislation begins the process of remedying the
inadequacies of the current law, by increasing this "Food Tax
Credit" from $35 for seniors and $20 for other Idahoans to $70
for seniors and $50 for most Idahoans. This increase brings the
credit approximately halfway from the current level to the amount
that the average person pays for Sales Tax on such food
purchases.
This legislation also helps the poorest Idahoans by allowing
virtually all citizens to file for the credit, even if incomes
are too low to incur an income liability.
FISCAL NOTE
The fiscal impact is a negative $47.5 million to the General
Fund for FY 2008.
CONTACT:
Name: Rep. Bayer Sen. Fulcher
Rep. Eskridge Sen. Keough
Rep. Harwood Sen. McKenzie
Rep. Nonini Sen. Goedde
Rep. Henderson Sen. Broadsword
Rep. Anderson Sen. Hammond
Rep. Chadderdon
Rep. McGeachin
Rep. Mathews
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 81