735735, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO COUNTY INDIGENT SERVICES AND FINANCES;
REPEALING SECTION 31-3558, IDAHO CODE, RELATING TO CERTAIN NONDISCLOSURE OF PERSONAL IDENTIFYING INFORMATION;
AMENDING SECTION 57-811, IDAHO CODE, TO PROVIDE FOR THE TRANSFER OF MONEYS FROM THE TAX RELIEF FUND;
AMENDING SECTION 67-7903, IDAHO CODE, TO REMOVE A CODE REF-REFERENCE; ERENCE AND TO PROVIDE CERTAIN EXCEPTIONS;
REPEALING SECTION 57-811, IDAHO CODE, RELATING TO THE TAX RELIEF FUND;
Further,It it is also the in-intent tent of the Legislature that,that beforeall theadministrative sunsetrules ofpromulgated by the threeState percentPublic escala-Defense torCommission aftershall fiscalexpire yearon 2030,and asafter providedOctober in1, Section2024, 3after of this act, the Legis-transition lature reassess the need for ongoing contributions from local government to indigent public defense, if any, in the formnew ofmodel. an ongoing escalator.
(10) Eleven and five-tenths percent (11.5%) is continuously appro- priated and shall be distributed to the revenue-sharing account, which is hereby created in the state treasury, and the .moneys in the revenue-sharing account will be paid in installments each calendar quarter by the state tax commission on and after July 1, 2020, as follows:
Beginning in fiscal year 2025, nine million dollars ($9,000,000) shall be transferred from the rev - enue-sharing account each quarter to the state public defense fund created in section 57-827, Idaho Code.
Growth percentage in the revenue-sharing account shall be recalculated each quarter beginning in fiscal year 2026 and in each fiscal year thereafter through fiscal year 2030.
If the growth is positive in the revenue-sharing account and is calculated over the same period from the previous fiscal year, a proportional increase in the initial transfer amount of up to three percent (3%) annually shall be transferred to the state public defense fund.
After fiscal year 2030, an amount equal to one-fourth (1/4) of the total amount transferred from the revenue-shar - ing account to the state public defense fund in fiscal year 2030 shall be transferred quarterly from the revenue-sharing account to the state public defense fund.
The remaining moneys in the revenue-sharing account will be paid in installments each calendar quarter by the state tax commission on and after July 1, 2020, as follows:
(i) The revenue-sharingBeginning amountin calculatedfiscal byyear the2025 stateand taxeach com-fiscal missionyear forthere- theafter, variousfour citiesmillion fordollars each($4,000,000) quartershall ofbe fiscaltransferred yeareach 2020quarter shallto be the basestate amountpublic fordefense currentfund quarterlycreated revenuein distribu-section tion57-827, amounts.Idaho Code.
The(ii) After the distribution required by subparagraph (i) of this paragraph, the revenue-sharing amount calculated by the state tax commission shallfor calculate the pervarious capitacities distribution for each cityquarter resultingof fromfiscal year 2020 shall be the previousbase fis-amount calfor year'scurrent distributions.quarterly revenue dis- tribution amounts.
(ii)The Ifstate theretax iscommission no change in the amount of the revenue-sharing account from the same quarter of the previous fiscal year, then the various cities shall receivecalculate the sameper amountcapita receiveddistribution for theeach samecity quarterresulting offrom the previous fiscal year.year's distributions.
(iii) If there is no change in the balanceamount of the revenue-sharing account forfrom the cur-same rent quarter isof greaterthe thanprevious fiscal year, then the balancevarious ofcities shall receive the revenue-sharingsame accountamount received for the same quarter of the previous fiscal year,year. then:
(iiiv) If the balance of the revenue-sharing account for the cur- rent quarter is greater than the balance of the revenue-sharing account for the same quarter of the previous fiscal year, then:
(i) Fifty-nine andBeginning eight-tenthsin percentfiscal (59.8%)year of2025, thefive amountmillion todol- lars ($5,000,000) shall be distributedtransferred undereach thisquarter paragraphto (b)the ofstate thispublic subsectiondefense shallfund becreated distributedin assection follows:57-827, Idaho Code.
The growth percentage distributed pursuant to this subparagraph shall be recalculated each quarter beginning in fiscal year 2026 and in each fiscal year thereafter through fiscal year 2030.
If the growth is positive and is calculated over the same period from the previous fiscal year, a proportional increase in the ini - tial transfer amount of up to five percent (5%) annually shall be transferred to the state public defense fund.
After fiscal year 2030, an amount equal to one-fourth (1/4) of the total amount transferred to the state public defense fund in fiscal year 2030 pursuant to this subparagraph shall be transferred quarterly to the state public defense fund;
(ii) Following the distribution required by subparagraph (i) of this paragraph, fifty-nine and eight-tenths percent (59.8%) of the amount to be distributed under this paragraph (b) of this sub- section shall be distributed as follows:
and (ii)(iii) Forty Following the distribution required by subparagraph (i) of this paragraph, forty and two-tenths percent (40.2%) of the amount to be dis-distributed tributed under this paragraph (b) of this subsectionsubsec- tion shall be dis-distributed tributed as follows:
If the dollar amount of money available under this sub- section (10)(b)(ii)(10)(b)(iii ) in any quarter does not equal the amount paid in the fourth quarter of calendar year 1999, each county's payment shall be reduced proportionately.
If the dollar amount of money available under this sub- section (10)(b)(ii)(10)(b)(iii ) in any quarter exceeds the amount paid in the fourth quarter of calendar year 1999, each county shall be entitled to a proportionately increased payment, but such increase shall not exceed one hundred five percent (105%) of the total payment made in the fourth quarter of calendar year 1999.
If the dollar amount of money available under this sub- section (10)(b)(ii)(10)(b)(iii ) in any quarter exceeds one hundred five percent (105%) of the total payment made in the fourth quar- ter of calendar year 1999, any amount over and above such one hundred five percent (105%) shall be paid to the various counties in the proportion that the population of the county bears to the population of the state;
(14) Amounts collected from purchasers and paid to the state of Idaho by retailers that are not engaged in business in this state and which reretailer - tailer would not have been required to collect the sales tax, less amounts otherwiseother - wise distributed in subsections (1) and (10) of this section, shall be distributeddis - tributed to the tax relief fund created in section 57-811, Idaho Code.
For fiscal years 2023 and 2024 only, a sum of twentythirty-four mil- lion nine hundred sixty thousand six hundred nineteen dollars ($20,960,619)($34,000,000) shall be distributed each year by the state tax commission,commission apportioned to eachthe countyforty-four (44) counties in anthe amountproportion equivalentthat tothe eachexpen county's- 2021ditures charityof andeach incounty -for digentindigent funddefense levyservices asduring certifiedcounty withfiscal theyear state2021, taxexcluding commission,any tostate replacefunding theor revenuegrants, lostbear fromto the eliminationexpenditures of all counties in the charitystate andfor indigent funddefense levy.services during county fis - cal year 2021, excluding any state funding or grants.
No later than July 1, 2022, the state public defense commission shall certify to the state tax com - mission each county's proportionate share of all counties' indigent defense expenses in county fiscal year 2021, excluding any state funding or grants.
That Section 31-863,31-863 , Idaho Code, be, and the same is hereby repealed.
The county com- missioners in their respective counties shall, under such limitations and restrictions as are prescribed by law,law,: :
That Section 31-350431-3504, , Idaho Code, be, and the same is hereby repealed.
That Section 31-350531-3505, , Idaho Code, be, and the same is hereby repealed.
That Section 31-3505E,31-3505E , Idaho Code, be, and the same is hereby repealed.
That Section 31-3505F,31-3505F , Idaho Code, be, and the same is hereby repealed.
(1) Notwithstanding any provision of law or rule to the contrary, no person eligible for medicaid pursuant to section 56-254 or 56-267, Idaho Code, shall be eligible for fi- nancial assistance pursuant to this chapter as it existed on JanuaryMarch 1, 2022 .
(2) Notwithstanding any provision of law or rule to the contrary, no person eligible for health insurance shall be eligible for financial assis- tance pursuant to this chapter as it existed on JanuaryMarch 1, 20222022. .
(3) Notwithstanding any provision of law or rule to the contrary, no person in a commitment proceeding pursuant to chapter 3, title 66, Idaho Code, who is eligible for medicaid or eligible for health insurance shall be eligible for financial assistance pursuant to this chapter as it existed on JanuaryMarch 1, 20222022. .
(4) ItA isboard of county commissioners, the intentboard of the legislaturecatastrophic thathealth moneyscare savedcost byprogram, countiesor pursuantthe todepartment thisof sectionhealth mayand bewelfare usedreceiving an application for additionalassistance countyfor aidservices toreceived publicthrough healthMarch districts31, 2022, shall process such application pursuant to this chapter as requiredit byexisted sectionon 39-424A,March Idaho1, Code.2022.
(5) It is the intent of the legislature that moneys saved by counties pursuant to this section may be used for additional county aid to public health districts as required by section 39-424A, Idaho Code.
That Section 31-350631-3506, , Idaho Code, be, and the same is hereby repealed.
That Section 31-350731-3507, , Idaho Code, be, and the same is hereby repealed.
31-3510A03.31-3510A 03.
(1) Receipt of financial assistance pursuantpur- suant to this chapter priorAn toapproved application for financial assistance for services received through March 31, 2022, shall obligate an applicant to reimbursere- imburse the obligated county and the board state for such reasonable portion of the financial assistance paid on behalf of the applicant as the county commissioners may determine that the applicant is able to pay from resources over a reasonable period of time.
Moneys disburseddistributed to the state shall be deposited into the state generalgen - eral fund.
(7) That portion of the moneys received by a county as reimbursement that are not assigned to the catastrophic health care cost program state shall be credited to the respective county medically indigent current ex- pense fund.
(8) If, after a hearing, the final determination of the county commis-commis - sioners is to require a reimbursement amount or rate the applicant believes excessive, the applicant may seek judicial review of the final determination of the county commissioners in the manner provided in section 31-1506, Idaho Code.
The automatic lien attached to an application for services received through March 31, 2022, pursuant to this chapter as it existed on March 1, 2022, shall continue to be valid for the purposes of collecting reimburse - ment pursuant to this section.
31-351331-351305. 05.
(3) The provisions of section 31-808, Idaho Code, with respect to the sale and disposition of real and personal property owned by the county, shall not apply to transactions covered by section 31-351507,31-3515 07, Idaho Code, and this section.
That Section 31-351831-3518, , Idaho Code, be, and the same is hereby repealed.
That Section 31-351931-3519, , Idaho Code, be, and the same is hereby repealed.
That Section 31-3557,31-3557 , Idaho Code, be, and the same is hereby repealed.
That Section 31-3558 , Idaho Code, be, and the same is hereby repealed.
SECTION 53.
That Section 57-811, Idaho Code, be, and the same is hereby amended to read as follows:
57-811.
TAX RELIEF FUND.
(1) There is hereby created in the state treasury the tax relief fund to which shall be credited all moneys remitted from sections 63-3620F and 63-3638, Idaho Code, from federal grants, dona- tions, or any other source.
Moneys in the fund are intended to fund future tax relief statutes enacted by the legislature and may be expended pursuant to appropriation.
All interest earned on the investment of idle moneys in the fund shall be returned to the fund.
(2) On July 15, 2021, the state controller shall transfer one hundred eighty million dollars ($180,000,000) from the tax relief fund to the 2021 Idaho tax rebate fund.
(3) For fiscal year 2022 and each fiscal year thereafter, the state con- troller shall transfer one hundred ten million dollars ($110,000,000) from the tax relief fund to the general fund.
(4) In addition to any other transfers authorized under this section, for fiscal years 2023 and 2024 only, the state controller shall transfer up to thirty-four million dollars ($34,000,000) from the tax relief fund to the general fund.
(5) On July 1, 2024, any remaining moneys in the tax relief fund shall be distributed pursuant to the provisions of section 63-3638, Idaho Code.
SECTION 54.
(6) For tax year 2023, before calculating the amount required in sub- section (1)(a)(i) of this section, the board of county commissioners shall reduce the approved property tax levy portion of its budget for the immediateimmedi - ate prior three (3) years in an amount equal to the amount levied for theindigent charipublic -defense. ties fund authorized in section 31-863, Idaho Code.
SECTIONThe 53.reduced budget amount shall be the base budget for the purpose of subsection (1)(a)(i) of this section.
SECTION 55.
SECTION 54.56.
SECTION 55.57.
SECTION 56.58.
SECTION 57.59.
SECTION 58.60.
SECTION 59.61.
(8)SECTION Notwithstanding62. the provisions of subsection (3) of this section, for the county indigent program the following services shall not be in - cluded:
(a)That BoneSection marrow57-811 transplants;, Idaho Code, be, and the same is hereby repealed.
(b)SECTION Organ63. transplants;
(c)An Elective,emergency cosmetic,existing ortherefor, experimentalwhich procedures;emergency is hereby declared to exist, Sections 5 through 38, 54, 59, and 61 of this act shall be in full force and effect on and after passage and approval;
(d)and ServicesSections related1 to,through or4, provided53, by,55, residential,57, skilled58, nursing,and assisted60 living,shall orbe shelterin carefull facilities;force and effect on and after July 1, 2022.
(e)Sections Normal,39 uncomplicatedthrough pregnancies,52 excludingshall caesareanbe sectionsin full force and childbirtheffect well-babyon care;and after July 1, 2023.
(f)Section Medicare62 co-paymentsshall be in full force and deductibles;effect on and after July 2, 2024.
(g)Section Services56 providedshall by,be orin availablefull to,force anand applicanteffect fromon state,and federal,after orOctober local1, health2024. programs;
(h) Medicaid co-payments and deductibles;
and (i) Drugs, devices, or procedures primarily utilized for weight reduc- tion and complications directly related to such drugs, devices, or pro - cedures.
SECTION 60.
An emergency existing therefor, which emergency is hereby declared to exist, Sections 5 through 38, 52, 57, and 59 of this act shall be in full force and effect on and after passage and approval;
and Sections 1 through 4, 53, 55, 56, and 58 shall be in full force and effect on and after July 1, 2022.
Sections 39 through 51 shall be in full force and effect on and after July 1, 2023.
Section 54 shall be in full force and effect on and after October 1, 2024.