STATEMENT OF PURPOSE
RS26839
Various sections of Idaho Code create trust funds in the state treasury for the benefit of certain purposes.
Each of the funds created by statute are listed below, with the total amounts contributed into each fund for
the past 3 years. Voluntary contributions to each fund are made by Idaho taxpayers who designate on their
state income tax forms the amount they wish to contribute to one or more of the trust funds. Idaho Code
provides that each fund must receive a minimum of $25,000 for two consecutive years in order to remain
on Idaho income tax forms.
This legislation adjusts the minimum level of annual contributions from $25,000 per year to $20,000 for two
consecutive years. It also requires that the Idaho State Tax Commission report to the Revenue and Taxation
Committee of the House of Representatives the trust funds that have failed to meet the threshold for the prior
two years. Below are the funds:
2016 2017 2018
Fish & Game 37,476.72 44,324.07 44,533.27
Children's Trust 39,510.84 42,706.01 46,194.62
Guard & Reserve 26,917.26 28,212.18 25,721.45
Red Cross 21,742.06 23,316.97 22,410.80
Special Olympics 25,728.86 29,557.55 28,860.63
Veterans Support 44,671.26 53,164.91 46,466.22
Food Bank 108,310.80 119,841.49 126,843.92
FISCAL NOTE
There is no impact to the general fund or to any dedicated fund as the administrative costs incurred by the
Idaho State Tax Commission for administrating these funds are covered by monies already appropriated to
the Commission.
Contact:
Representative Mike Moyle
(208) 334-1300
Roy Eiguren
(208) 343-1300
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note H0165


Statutes affected:
Bill Text: 63-3067A, 63-3067B, 63-3067C, 38-136, 65-209