HOUSE BILL 22
Law
Sales tax, local govt, withholding
SALES AND USE TAX – Adds to existing law to provide for the withholding of sales and use tax from city and county governments in certain instances.
RS30083 / H0022
This bill withholds sales and use tax revenue distributions to city or county governments that take actions, such as proclamations, to refuse to enforce any felony listed in Idaho criminal code. Some local governments may take it upon themselves to defy state law by refusing to enforce Idaho criminal codes. This bill allows a remedy to prevent ongoing or future lawlessness. The local government entities have 180 days from the state tax commission holdback to rescind their proclamation or other actions. Should they not, said funds will be returned to the General Fund.
There does not appear to be any fiscal impact to the General Fund. There may be an increased income to the General Fund, should a local government fail to comply with this statute. There is no discernible increased cost to local governments as they already have law enforcement agencies engaged in policing felony crimes.
| Date | Description |
|---|---|
| 01/23 | Introduced, read first time, referred to JRA for Printing |
| 01/24 | Reported Printed and Referred to Revenue & Taxation |
| 01/26 | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 01/27 | Read second time; Filed for Third Reading |
| 01/30 | Read Third Time in Full – PASSED - 53-13-4 AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Manwaring, Mendive, Mickelsen(Coletti), Miller, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker NAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Lanting, Mathias, Nash, Necochea, Nelsen, Roberts, Rubel Absent – Clow, Garner, McCann, Raymond Floor Sponsor - Skaug Title apvd - to Senate |
| 01/31 | Received from the House passed; filed for first reading |
| Introduced, read first time; referred to: Local Government & Taxation | |
| 02/17 | Reported out of committee; to 14th Order for amendment |
| 03/02 | Placed in the Committee of the Whole |
| Amendments ordered printed | |
| Reported out as amended; filed for first reading | |
| Amendments reported printed | |
| Read first time as amended in the Senate; Filed for Second Reading | |
| 03/03 | Read second time as amended in the Senate, filed for Third Reading |
| 03/09 | Read third time as amended in the Senate – PASSED - 28-7-0 AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Cook, Den Hartog, Dunn(Carlson), Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Ricks, Schroeder, Toews, Trakel, VanOrden, Winder, Zuiderveld NAYS – Just, Rabe, Ruchti, Semmelroth, Taylor, Ward-Engelking, Wintrow Absent and excused – None Floor Sponsor - Toews Title apvd - to House |
| 03/13 | Returned from the Senate Amended |
| Referred to Revenue & Taxation for concurrence recommendation | |
| 03/14 | Reported out of Committee and Recommend Concurrence |
| House Concurred in Senate Amendments | |
| Bills as Amended Referred to JRA for Engrossing | |
| 03/15 | Reported Engrossed; Filed for First Reading of Engrossed Bills |
| Read first time as amended in Senate; Filed for Second Reading | |
| 03/16 | Read second time as amended in Senate; Filed for Third Reading |
| Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 56-13-1 AYES – Alfieri, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Cannon, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Gallagher, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mendive, Mickelsen, Mitchell, Monks, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker NAYS – Berch, Burns, Chew, Galaviz, Gannon, Green, Mathias(Woodings), McCann, Nash, Necochea, Nelsen, Roberts, Rubel Absent – Miller Floor Sponsor - Skaug Title apvd - to enrol |
|
| 03/17 | Reported Enrolled; Signed by Speaker; Transmitted to Senate |
| 03/20 | Received from the House enrolled/signed by Speaker |
| Signed by President; returned to House | |
| Returned Signed by the President; Ordered Transmitted to Governor | |
| 03/21 | Delivered to Governor at 4:20 p.m. on March 20, 2023 |
| 03/28 | Reported Signed by Governor on March 22, 2023 Session Law Chapter 119 Effective: 03/22/2023 |