| 2007 Bills of Interest Taxes |
Taxes
HB2355, Charitable organizations; tax credits
Clarifies the provisions of the working poor tax credit such that a single individual would be eligible for $200
and a couple filing jointly would be eligible for $400. Adds provisions that an organization that is seeking
self-certification for this credit must verify that the agency is eligible and is required to sign under penalty of
perjury. Requires all organizations to recertify. Imposes the requirement on the Department of Revenue to
review the agencies that self-certify.
Status: Assigned to House Ways and Means, Appropriations and Rules Committees.
HB2380: Charitable organizations; tax credit
Beginning in 2008 clarifies that the working poor tax credit is $200 for a single and $400 for a couple who
make a donation to an organization that has filed for the working poor tax credit. The organizations must
provide information on nonprofit status and prior year's 990 to DOR for certification. Requires DOR to review
the materials.
Approved the House Ways and Means Committee with an amendment that requires the certification to be
submitted under penalty of perjury. Requires all current non profits to comply with the changes to the law.
Approved by the House Appropriations Committee on Wednesday, January 31st without any amendments.
Awaiting review by House Rules, Caucus and floor action.
SB1038, Low Income Housing and Property Taxes. NOW: personal property tax; accelerated
depreciation
Requires owners or managers of low income multifamily residential properties to apply by 9/1 each year to
the County Assessor to have property valuation established using an income rather than usual property
assessment basis. The Assessor shall assume no other use for the property. Properties eligible under this
program must have previously received federal income tax credits for low income housing.
Approved by Senate Finance Committee with an amendment clarifies that the property has not been
recaptured by IRS, no judgment against the property has been instituted, and that the property remains both
income and rent restricted.
Heard by Senate Appropriations Committee where a strike-everything amendment was approved that now
creates an increased accelerated depreciation schedule for personal property purchased beginning in 2008
for property tax purposes.
Approved by the Senate on May 16th and assigned to House Appropriations Committee, but never heard.
SB1078, sales tax exemption; nonprofit housing
Requires DOR to issue a certificate for exemption from sales tax to a nonprofit agency that constructs housing
or sells houses to families with an income no greater than 80% of the median income of the state. DOR must
verify nonprofit status & may issue only 1,000 certificates/year. Effective after 12/31/07.
Senate Finance Committee amended the bill on January 17th. The amendment increases the allowable
deduction of gross proceeds of sales or income from $5,000 to $135,000. Decreases the limit of certificates
issued by DOH from 1,000 to 100 per fiscal year. Expands eligible projects that can qualify for the deduction,
but limits each deduction to one project.
Awaiting hearing before the Senate Rules Committee.
HB2355, Charitable organizations; tax credits
Clarifies the provisions of the working poor tax credit such that a single individual would be eligible for $200
and a couple filing jointly would be eligible for $400. Adds provisions that an organization that is seeking
self-certification for this credit must verify that the agency is eligible and is required to sign under penalty of
perjury. Requires all organizations to recertify. Imposes the requirement on the Department of Revenue to
review the agencies that self-certify.
Status: Assigned to House Ways and Means, Appropriations and Rules Committees.
HB2380: Charitable organizations; tax credit
Beginning in 2008 clarifies that the working poor tax credit is $200 for a single and $400 for a couple who
make a donation to an organization that has filed for the working poor tax credit. The organizations must
provide information on nonprofit status and prior year's 990 to DOR for certification. Requires DOR to review
the materials.
Approved the House Ways and Means Committee with an amendment that requires the certification to be
submitted under penalty of perjury. Requires all current non profits to comply with the changes to the law.
Approved by the House Appropriations Committee on Wednesday, January 31st without any amendments.
Awaiting review by House Rules, Caucus and floor action.
SB1038, Low Income Housing and Property Taxes. NOW: personal property tax; accelerated
depreciation
Requires owners or managers of low income multifamily residential properties to apply by 9/1 each year to
the County Assessor to have property valuation established using an income rather than usual property
assessment basis. The Assessor shall assume no other use for the property. Properties eligible under this
program must have previously received federal income tax credits for low income housing.
Approved by Senate Finance Committee with an amendment clarifies that the property has not been
recaptured by IRS, no judgment against the property has been instituted, and that the property remains both
income and rent restricted.
Heard by Senate Appropriations Committee where a strike-everything amendment was approved that now
creates an increased accelerated depreciation schedule for personal property purchased beginning in 2008
for property tax purposes.
Approved by the Senate on May 16th and assigned to House Appropriations Committee, but never heard.
SB1078, sales tax exemption; nonprofit housing
Requires DOR to issue a certificate for exemption from sales tax to a nonprofit agency that constructs housing
or sells houses to families with an income no greater than 80% of the median income of the state. DOR must
verify nonprofit status & may issue only 1,000 certificates/year. Effective after 12/31/07.
Senate Finance Committee amended the bill on January 17th. The amendment increases the allowable
deduction of gross proceeds of sales or income from $5,000 to $135,000. Decreases the limit of certificates
issued by DOH from 1,000 to 100 per fiscal year. Expands eligible projects that can qualify for the deduction,
but limits each deduction to one project.
Awaiting hearing before the Senate Rules Committee.
Miscellaneous
HB2471, public benefits; eligibility
Individuals born after the effective date of this act and whose parents
are illegal aliens at the time the person was born are not eligible for
health care, disability benefits, employment, retirement, public
housing, public instruction or public instruction at a higher education
institution.
Assigned to Homeland Security and Property Rights and Rules
Committees.
SB1180, no child left behind; option
Allows any public school to not accept No Child Left Behind federal
funds to out of the mandate.
Assigned to Senate Education K-12 and Rules.
Approved by Senate Education K-12 on 1/31 without any
amendments. Awaiting action by Senate Rules Committee.
2/5/07 the Rules Committee found it proper for consideration.
Awaiting action by the Senate Committee of the Whole.
Approved by the Senate on 2/10. Transmitted to the House.
Assigned to the Education and Rules Committees.
Heard in Education Committee on March 7th and failed.
A possible substitute will be offered as a strike everything on SB
1300 in House Government Committee on Tuesday, March 27th, at
1:30 pm in House Hearing Room 4.
Amendment added to SB 1300 that allows school districts to
withdraw from the No Child Left Behind program.
SB1050, Parents' bill of rights; schools
Requires schools to allow parents to review text books, tests and
other related materials. Procedures are to be put in place for a
parent to complain about the school's process. Districts and
employees are not allowed to use or threaten to use the
unwillingness of a parent/guardian who refuses to administer
psychiatric medications to a student. The exception to this standard
if the failure would be a belief that there is a threat to the child's
well-being.
Status: assigned to Senate Education K-12 and Rules.
1/31 scheduled for hearing before Senate Education K-12
Committee. Held.
Heard before Senate Education K-12 on February 7th with a strike
everything amendment posted on "No Child Left Behind, Opt Out".
The strike everything amendment was approved.
Rules committee approved the bill on 2/19 as proper for
consideration.
Scheduled for Committee of the Whole on 2/20 but the bill was
retained.
HB2471, public benefits; eligibility
Individuals born after the effective date of this act and whose parents
are illegal aliens at the time the person was born are not eligible for
health care, disability benefits, employment, retirement, public
housing, public instruction or public instruction at a higher education
institution.
Assigned to Homeland Security and Property Rights and Rules
Committees.
SB1180, no child left behind; option
Allows any public school to not accept No Child Left Behind federal
funds to out of the mandate.
Assigned to Senate Education K-12 and Rules.
Approved by Senate Education K-12 on 1/31 without any
amendments. Awaiting action by Senate Rules Committee.
2/5/07 the Rules Committee found it proper for consideration.
Awaiting action by the Senate Committee of the Whole.
Approved by the Senate on 2/10. Transmitted to the House.
Assigned to the Education and Rules Committees.
Heard in Education Committee on March 7th and failed.
A possible substitute will be offered as a strike everything on SB
1300 in House Government Committee on Tuesday, March 27th, at
1:30 pm in House Hearing Room 4.
Amendment added to SB 1300 that allows school districts to
withdraw from the No Child Left Behind program.
SB1050, Parents' bill of rights; schools
Requires schools to allow parents to review text books, tests and
other related materials. Procedures are to be put in place for a
parent to complain about the school's process. Districts and
employees are not allowed to use or threaten to use the
unwillingness of a parent/guardian who refuses to administer
psychiatric medications to a student. The exception to this standard
if the failure would be a belief that there is a threat to the child's
well-being.
Status: assigned to Senate Education K-12 and Rules.
1/31 scheduled for hearing before Senate Education K-12
Committee. Held.
Heard before Senate Education K-12 on February 7th with a strike
everything amendment posted on "No Child Left Behind, Opt Out".
The strike everything amendment was approved.
Rules committee approved the bill on 2/19 as proper for
consideration.
Scheduled for Committee of the Whole on 2/20 but the bill was
retained.