Bill
Bill > H0524
ID H0524
ID H0524Amends existing law to provide that the State Tax Commission either shall not file or shall withdraw a priority tax claim in certain bankruptcy estates of a convicted criminal so that victims of crime may receive the proceeds instead.
summary
Introduced
02/19/2020
02/19/2020
In Committee
02/20/2020
02/20/2020
Crossed Over
Passed
Dead
03/20/2020
03/20/2020
Introduced Session
2020 Regular Session
Bill Summary
TAX COMMISSION -- Amends existing law to provide that the State Tax Commission either shall not file or shall withdraw a priority tax claim in certain bankruptcy estates of a convicted criminal so that victims of crime may receive the proceeds instead.
AI Summary
This bill amends existing law to allow the State Tax Commission to either not file or withdraw a priority tax claim in the bankruptcy estate of a convicted criminal, so that the victims of the crime can receive the proceeds instead. This applies if the unpaid taxes are due to the criminal's illegal activities, the criminal has been convicted, the victims have filed a creditor claim in the bankruptcy case, and the bankruptcy estate does not have enough funds to pay both the tax claim and the victims' claims. The bill is intended to provide justice for victims of crime and is retroactive to July 1, 2019.
Committee Categories
Budget and Finance, Justice
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
Reported Printed and Referred to Revenue & Taxation (on 02/20/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2020/legislation/H0524/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2020/legislation/H0524.pdf |
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