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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
969
BY
SCOTT
AN
ACT
1
RELATING
TO
STATE
AFFAIRS;
PROVIDING
LEGISLATIVE
INTENT;
REPEALING
CHAP
-
2
TER
72,
TITLE
67,
IDAHO
CODE,
RELATING
TO
THE
COMMISSION
ON
HISPANIC
3
AFFAIRS;
AMENDING
SECTION
63
-
2552A,
IDAHO
CODE,
TO
REVISE
A
PROVI
-
4
SION
REGARDING
CIGARETTE
AND
TOBACCO
PRODUCTS
TAXES;
AMENDING
SECTION
5
63
-
3029A,
IDAHO
CODE,
TO
REVISE
A
PROVISION
REGARDING
THE
INCOME
TAX
6
CREDIT
FOR
CHARITABLE
CONTRIBUTIONS;
AND
DECLARING
AN
EMERGENCY
AND
7
PROVIDING
AN
EFFECTIVE
DATE.
8
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
9
SECTION
1.
LEGISLATIVE
INTENT.
It
is
the
intent
of
the
Legislature
to
10
ensure
that
state
laws
provided
in
Idaho
Code
are
essential
for
the
citizens
1
1
of
Idaho.
The
Legislature
recognizes
the
need
to
review
provisions
of
Idaho
12
Code
for
the
purpose
of
eliminating
bureaucracy
and
reducing
the
size
of
gov
-
13
ernment.
Accordingly,
it
is
the
intent
of
the
Legislature
to
phase
out
the
14
Commission
on
Hispanic
Affairs.
15
SECTION
2.
That
Chapter
72,
Title
67,
Idaho
Code,
be,
and
the
same
is
16
hereby
repealed.
17
SECTION
3.
That
Section
63
-
2552A,
Idaho
Code,
be,
and
the
same
is
hereby
18
amended
to
read
as
follows:
19
63
-
2552A.
ADDITIONAL
TAX
IMPOSED
-
-
RATE.
(1)
In
addition
to
the
tax
20
imposed
in
section
63
-
2552,
Idaho
Code,
there
is
levied
and
there
shall
be
21
collected
an
additional
tax
upon
the
sale,
use,
consumption,
handling,
or
22
distribution
of
all
tobacco
products
in
this
state
at
the
rate
of
five
per
-
23
cent
(5%)
of
the
wholesale
sales
price
of
such
tobacco
products;
provided,
24
however,
that
the
combined
tax
on
a
cigar
imposed
by
this
section
and
section
25
63
-
2552,
Idaho
Code,
shall
not
exceed
fifty
cents
($0.50)
per
cigar.
Such
26
tax
shall
be
imposed
at
the
time
the
distributor:
27
(a)
Brings,
or
causes
to
be
brought,
into
this
state
from
without
the
28
state
tobacco
products
for
sale;
29
(b)
Makes,
manufactures,
or
fabricates
tobacco
products
in
this
state
30
for
sale
in
this
state;
or
31
(c)
Ships
or
transports
tobacco
products
to
retailers
in
this
state
to
32
be
sold
by
those
retailers.
33
(2)
Fifty
percent
(50%)
of
the
tax
collected
pursuant
to
this
section
34
shall
be
subject
to
appropriation
to
the
public
school
income
fund
to
be
uti
-
35
lized
to
develop
and
implement
school
safety
improvements
and
to
facilitate
36
and
provide
substance
abuse
prevention
programs
in
the
public
school
sys
-
37
tem
and
the
Idaho
bureau
of
educational
services
for
the
deaf
and
the
blind,
38
less
two
hundred
thousand
dollars
($200,000)
that
shall
be
remitted
annually
39
to
the
Idaho
state
police
to
increase
toxicology
lab
capacity
in
the
bureau
40
of
forensic
services
for
drug
testing
of
juveniles
,
and
less
eighty
thou
-
1
2
sand
dollars
($80,000)
that
shall
be
remitted
to
the
commission
on
Hispanic
2
affairs
to
be
used
for
substance
abuse
prevention
efforts
in
collaboration
3
with
the
state
department
of
education
.
Fifty
percent
(50%)
of
the
tax
col
-
4
lected
pursuant
to
this
section
shall
be
subject
to
appropriation
to
the
de
-
5
partment
of
juvenile
corrections
for
distribution
quarterly
to
the
counties
6
to
be
utilized
for
county
juvenile
probation
services,
based
on
the
percent
-
7
age
the
population
of
the
county
bears
to
the
population
of
the
state
as
a
8
whole.
The
moneys
remitted
to
the
Idaho
state
police
shall
be
reviewed
an
-
9
nually
and
any
money
in
excess
to
the
operations
needs
of
the
laboratory
for
10
juvenile
drug
testing
will
be
deposited
in
the
public
school
income
fund
for
1
1
substance
abuse
prevention
programs
in
the
public
school
system.
The
labo
-
12
ratory
may
utilize
this
increased
toxicology
capacity
for
adult
drug
testing
13
to
the
extent
that
timely
testing
for
juveniles
is
not
adversely
impacted.
14
SECTION
4.
That
Section
63
-
3029A,
Idaho
Code,
be,
and
the
same
is
hereby
15
amended
to
read
as
follows:
16
63
-
3029A.
INCOME
TAX
CREDIT
FOR
CHARITABLE
CONTRIBUTIONS
-
-
LIMITA
-
17
TION.
At
the
election
of
the
taxpayer,
there
shall
be
allowed,
subject
to
18
the
applicable
limitations
provided
herein,
as
a
credit
against
the
income
19
tax
imposed
by
chapter
30,
title
63,
Idaho
Code,
an
amount
equal
to
fifty
20
percent
(50%)
of
the
aggregate
amount
of
charitable
contributions
made
by
21
such
taxpayer
during
the
year
to
a
nonprofit
corporation,
fund,
foundation,
22
trust,
or
association
organized
and
operated
exclusively
for
the
benefit
23
of
institutions
of
higher
learning
located
within
the
state
of
Idaho,
in
-
24
cluding
a
university
related
research
park,
to
nonprofit
private
or
public
25
institutions
of
elementary,
secondary,
or
higher
education
or
their
founda
-
26
tions
located
within
the
state
of
Idaho,
to
Idaho
education
public
broadcast
27
system
foundations
within
the
state
of
Idaho,
to
the
Idaho
state
historical
28
society
or
its
foundation,
to
the
council
for
the
deaf
and
hard
of
hearing,
29
to
the
developmental
disabilities
council,
to
the
commission
for
the
blind
30
and
visually
impaired,
to
the
commission
on
Hispanic
affairs,
to
the
state
31
independent
living
council,
to
the
Idaho
commission
for
libraries
and
to
32
public
libraries
or
their
foundations
and
library
districts
or
their
foun
-
33
dations
located
within
the
state
of
Idaho,
to
the
Idaho
STEM
action
center,
34
to
nonprofit
public
or
private
museums
or
their
foundations
located
within
35
the
state
of
Idaho,
to
residency
programs
accredited
by
the
accreditation
36
council
for
graduate
medical
education
or
the
American
osteopathic
associa
-
37
tion
or
their
designated
nonprofit
support
organizations
based
in
Idaho
and
38
devoted
to
training
residents
in
Idaho
and
to
dedicated
accounts
within
the
39
Idaho
community
foundation
inc.
that
exclusively
support
the
charitable
40
purposes
otherwise
qualifying
for
the
tax
credit
authorized
under
the
pro
-
41
visions
of
this
section.
42
(1)
In
the
case
of
a
taxpayer
other
than
a
corporation,
the
amount
al
-
43
lowable
as
a
credit
under
this
section
for
any
taxable
year
shall
not
exceed
44
fifty
percent
(50%)
of
such
taxpayer's
total
income
tax
liability
imposed
by
45
section
63
-
3024,
Idaho
Code,
for
the
year,
or
five
hundred
dollars
($500),
46
whichever
is
less.
47
(2)
In
the
case
of
a
corporation,
the
amount
allowable
as
a
credit
un
-
48
der
this
section
for
any
taxable
year
shall
not
exceed
ten
percent
(10%)
of
49
such
corporation's
total
income
or
franchise
tax
liability
imposed
by
sec
-
1
3
tions
63
-
3025
and
63
-
3025A,
Idaho
Code,
for
the
year,
or
five
thousand
dol
-
2
lars
($5,000),
whichever
is
less.
3
For
the
purposes
of
this
section,
"contribution"
means
monetary
dona
-
4
tions
reduced
by
the
value
of
any
benefit
received
in
return
such
as
food,
en
-
5
tertainment
or
merchandise.
6
For
the
purposes
of
this
section,
"institution
of
higher
learning"
7
means
only
an
educational
institution
located
within
this
state
meeting
all
8
of
the
following
requirements:
9
(a)
It
maintains
a
regular
faculty
and
curriculum
and
has
a
regularly
10
enrolled
body
of
students
in
attendance
at
the
place
where
its
educa
-
1
1
tional
activities
are
carried
on.
12
(b)
It
regularly
offers
education
above
the
twelfth
grade.
13
(c)
It
is
accredited
by
the
northwest
commission
on
colleges
and
uni
-
14
versities.
15
For
the
purposes
of
this
section,
a
nonprofit
institution
of
secondary
16
or
higher
education
means
a
private
nonprofit
secondary
or
higher
educa
-
17
tional
institution
located
within
the
state
of
Idaho,
which
is
accredited
18
by
the
northwest
commission
on
colleges
and
universities,
or
accredited
19
by
a
body
approved
by
the
state
board
of
education.
A
nonprofit
private
20
institution
of
elementary
education
means
a
private
nonprofit
elementary
21
educational
institution
located
within
the
state
of
Idaho
and
accredited
by
22
the
state
board
of
education
pursuant
to
section
33
-
119,
Idaho
Code.
23
For
the
purposes
of
this
section,
a
nonprofit
corporation,
fund,
foun
-
24
dation,
trust
or
association
that
invests
contributions
in
an
endowment
or
25
otherwise
shall
be
subject
to
the
standards
of
care
imposed
under
section
26
33
-
5003,
Idaho
Code.
27
SECTION
5.
An
emergency
existing
therefor,
which
emergency
is
hereby
28
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
29
July
1,
2027.
30