H.B. No. 0151

Tax relief program amendments.

 

Sponsored By:        Representative(s) Childers, Cohee, Davison, Dockstader, Goggles, Hales, Harvey and Martin and   Senator(s) Job and Schiffer

 

AN ACT relating to taxation and revenue; providing amendments to the tax refund to the elderly and disabled program as specified; repealing conflicting provisions; providing an appropriation; and providing for an effective date.

 

2/12/2008   Bill Number Assigned

2/13/2008   H Received for Introduction

2/14/2008   H Introduced and Referred to H03

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Berger, Blake, Brown, Buchanan, Childers, Craft, Davison, Diercks, Dockstader, Esquibel, F., Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Harshman, Harvey, Iekel, Illoway, Jaggi, Landon, Lubnau, Martin, Mercer, Meyer, Millin, Olsen, Petersen, Philp, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Thompson, Throne, Warren and White

Nays:  Representative(s) Alden, Brechtel, Cohee, Edmonds, Edwards, Hammons, Jones, Jorgensen, Lockhart, Madden, McOmie, Quarberg, Stubson, Teeters, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Miller

Ayes 42    Nays 17    Excused 1    Absent 0    Conflicts 0

 

2/18/2008   H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Esquibel, K., Gilmore, Lubnau, Miller and Semlek

Nays:  Representative(s) Madden, Stubson and Zwonitzer, Dv.

Ayes 6    Nays 3    Excused 0    Absent 0    Conflicts 0

 

2/18/2008   H Rereferred to H02

2/20/2008   H02 Recommended Do Not Pass

 

ROLL CALL

Ayes:  Representative(s) Harshman, Jones, Jorgensen, Petersen and Philp

Nays:  Representative(s) Berger

Excused:  Representative(s) Warren

Ayes 5    Nays 1    Excused 1    Absent 0    Conflicts 0

 

2/20/2008   H Placed on General File

 

HB0151HS001/ADOPTED

Page 1-Above line 1           In the catch title delete "Property".

Page 1-line 3           After "specified;" insert "repealing conflicting provisions;".

Page 1-line 8           After "W.S. 39-11-109(c)(ii)" insert ", (iii), (vi)"; after "(intro)" insert "and (C)".

Page 1-line 15          Strike "resource" insert "asset".

Page 2-line 13          Delete "thirty-".

Page 2-line 14          Delete all new language and insert "seventeen thousand five hundred dollars ($17,500.00)".

Page 2-line 17          Delete all new language and insert "ten thousand dollars ($10,000.00)".

Page 2-line 21          Delete all new language.

Page 2-line 22          Delete "($57,000.00)" insert "twenty-eight thousand five hundred dollars ($28,500.00)".

Page 2-line 24          Delete "thirty-".

Page 3-line 1           Delete all new language and insert "sixteen thousand dollars ($16,000.00)".

Page 3-After line 5           Insert:

            "(iii)  Qualified residents shall apply to the department, or its designee, in the county of their residence, on or before the last working day in August of each year for a refund of exempted sales and use taxes, certifying age, residency, disability, if any, marital status, resources assets and income under oath on forms prescribed by the department. Each application shall be submitted under oath by the applicant and shall be accompanied by a copy of the applicant's federal income tax return for the previous calendar year or a statement under oath that the applicant was not required to file a return for the previous calendar year. The department shall issue upon request to each qualified applicant a receipt acknowledging the filing of a completed application;

(vi)  The department shall promulgate rules and regulations to carry out the provisions of this subsection.   The department of revenue shall promulgate rules and regulations as authorized by paragraph (vii) of this subsection;".

Page 3-line 8           After "subsection" strike balance of the line and insert "unless the person has total household assets as defined by the department of revenue through rules and regulations of not to exceed twenty-five thousand dollars ($25,000.00) per adult member of the household as adjusted annually by the state average Wyoming cost-of-living index published by the economic analysis division of the department of administration and information".

Page 3-line 9           Strike all existing language and delete all new language.

Page 3-line 10          Delete the line through "($25,000.00)"; strike "resources" insert "assets"

Page 3-After line 13    Insert:

                  "(C)  One (1) automobile personal motor vehicle per adult in the household.

Section 2.  W.S. 39-11-109(c)(i)(B) and (E) is repealed.".

Page 3-line 15          Delete "Section 2." insert "Section 3."

Page 3-line 21          Delete "Section 3." insert "Section 4."  ANDERSON, R., CHAIRMAN

 

HB0151HS002/ADOPTED

Page 1-line 3           Delete "providing an appropriation;".

Page 3-lines 15 through 19    Delete entirely including the first standing committee amendment (HB0151HS001/A) to these lines.

Page 3-line 21          Delete the first standing committee amendment (HB0151HS001/A) to this line.  PHILP, CHAIRMAN

 

2/21/2008   H Passed CoW

 

HB0151H2001/ADOPTED

Page 1-line 8           In the first standing committee amendment (HB0151HS001/A) to this line delete the second "and" and insert ","; after "(C)" insert "and by creating new subparagraphs (D) and (E)".

Page 3-After line 13          In the first standing committee amendment (HB0151HS001/A) to this line after subparagraph (C) insert:

                  "(D)  Assets held under a bona fide pension plan or individual retirement account (IRA);

                  (E)  The cash value of any life insurance policies held.".  ANDERSON, R.

 

HB0151H2002/FAILED

Page 1-line 8           Before "is" insert "and by creating a new paragraph (viii)".

Page 3-After line 13    In the first standing committee amendment (HB0151HS001/A) to this line after "household." insert:

"(viii)  Any refund as provided by this section shall be reduced by the dollar amount received by the person applying for the refund for the preceding calendar year of any exemption received for veterans under W.S. 39-13-105, any home owner's tax credit under paragraph (d)(i) of this section, any property tax deferral under W.S. 39-13-107(b)(iii) or any tax refund authorized under W.S. 39-13-109(c).".  MADDEN, ANDERSON, R.

 

2/22/2008   H Passed 2nd Reading

 

HB0151H3001/ADOPTED

Page 1-line 8           Before "is" insert "and by creating a new paragraph (viii)".

 

Page 3-After line 13    In the Anderson, R. second reading amendment (HB0151H2001/A) to this line after "held." insert:

 

"(viii)  Any refund provided by this subsection shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any exemption under W.S. 39-13-105, any home owner's tax credit under W.S. 39-13-109(d)(i) or any tax refund under W.S. 39-13-109(c)(iii).".  MADDEN, ANDERSON, R., LUBNAU

 

2/25/2008   H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Berger, Blake, Brechtel, Brown, Buchanan, Childers, Cohee, Craft, Davison, Diercks, Dockstader, Edmonds, Esquibel, F., Esquibel, K., Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Lubnau, Madden, Martin, McOmie, Mercer, Meyer, Miller, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Warren, White, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Edwards, Gilmore and Iekel

Ayes 57    Nays 0    Excused 3    Absent 0    Conflicts 0

 

2/26/2008   S Received for Introduction

2/26/2008   S Introduced and Referred to S03

2/28/2008   S03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Case, Jennings, Mockler and Ross

Ayes 5    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/28/2008   S Placed on General File

2/28/2008   S Rereferred to S02

3/3/2008    S02 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Senator(s) Job, Meier, Nicholas, Peterson and Townsend

Ayes 5    Nays 0    Excused 0    Absent 0    Conflicts 0

 

3/3/2008    S Placed on General File

 

HB0151SS001/ADOPTED  (TO ENGROSSED COPY)

Page 2-line 11          After "section," insert "a property tax exemption under W.S. 39-13-105,".

Page 4-line 1           After "department" insert "of health".

Page 4-lines 3 through 5            Delete.

Page 4-line 11          Delete "revenue" insert "health".  ANDERSON, CHAIRMAN

 

HB0151SS002/ADOPTED  (TO ENGROSSED COPY)

Page 1-line 3           After "provisions;" insert "providing an appropriation;".

Page 5-After line 13    Insert and renumber:

"Section 3.  Two million three hundred thousand dollars ($2,300,000.00) of the funds appropriated by 2004 Wyoming Session Laws, Chapter 121, Section 4, shall not revert and are hereby re-appropriated to the department of health for the purposes of this act.  Of this appropriation, up to eighty thousand dollars ($80,000.00) may be used to administer the provision of this act.  This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2010.  This appropriation shall be included in the department's standard budget for the 2011-2012 biennium.".

Page 5-line 15          Delete "3" insert "4".  NICHOLAS, CHAIRMAN

 

3/3/2008    S Passed CoW

3/4/2008    S Passed 2nd Reading

3/5/2008    S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Aullman, Bebout, Burns, Coe, Cooper, Decaria, Fecht, Geis, Hastert, Hines, Jennings, Job, Johnson, Landen, Larson, Massie, Meier, Mockler, Nicholas, Perkins, Peterson, Ross, Schiffer, Scott, Sessions, Townsend, Vasey and Von Flatern

Nays:  Senator(s) Case

Ayes 29    Nays 1    Excused 0    Absent 0    Conflicts 0

 

3/5/2008    H Received for Concurrence

3/6/2008    H Did Concur

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Berger, Blake, Brechtel, Brown, Buchanan, Childers, Cohee, Craft, Diercks, Dockstader, Edmonds, Edwards, Esquibel, F., Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Iekel, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Lubnau, Madden, Martin, McOmie, Mercer, Meyer, Miller, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Warren, White, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Davison

Ayes 59    Nays 0    Excused 1    Absent 0    Conflicts 0

 

3/6/2008    Assigned Number HEA No. 0060

3/7/2008    H Speaker Signed HEA No. 0060

3/7/2008    S President Signed HEA No. 0060

3/13/2008   Governor Signed HEA No. 0060

3/13/2008   Assigned Chapter Number

 

Chapter No. 0110  Session Laws of Wyoming 2008.