HOUSE BILL NO. 359
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H0359...............................................by REVENUE AND TAXATION
AIRCRAFT ENGINE FUEL - TAX - Amends existing law to increase the excise tax
on aviation gasoline and jet fuel.
01/17 House intro - 1st rdg - to printing
01/18 Rpt prt - to Rev/Tax
01/28 Rpt out - rec d/p - to 2nd rdg
01/29 2nd rdg - to 3rd rdg
01/31 3rd rdg - PASSED - 51-16-3
AYES -- Anderson, Andrus, Bell, Bilbao, Black, Block, Bock, Boe,
Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Collins, Durst,
Eskridge, Hagedorn, Hart, Harwood, Henbest, Henderson, Killen, King,
Lake, LeFavour, Loertscher, Luker, Pasley-Stuart, Patrick, Pence,
Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
Shepherd(02), Shepherd(08), Shirley, Shively, Smith(30), Smith(24),
Stevenson, Thayn, Thomas, Vander Woude, Wills, Wood(27), Mr. Speaker
NAYS -- Barrett, Bayer, Bedke, Bowers, Clark, Crane, Jaquet, Kren,
Labrador, Marriott, Mathews, McGeachin, Mortimer, Moyle, Nielsen,
Nonini
Absent and excused -- Snodgrass, Trail, Wood(35)
Floor Sponsor - Smith(24)
Title apvd - to Senate
02/01 Senate intro - 1st rdg - to Loc Gov
02/07 Rpt out - rec d/p - to 2nd rdg
02/08 2nd rdg - to 3rd rdg
02/13 3rd rdg - PASSED - 26-8-1
AYES -- Andreason, Bair, Bastian, Broadsword, Burkett, Cameron,
Coiner, Corder, Darrington, Davis, Gannon, Geddes, Goedde, Hammond,
Heinrich, Hill, Kelly, Keough, Langhorst, Little, Lodge, McGee,
Schroeder, Siddoway, Stegner, Werk
NAYS -- Bilyeu, Fulcher, Jorgenson, Malepeai(Sagness), McKague,
Pearce, Richardson, Stennett
Absent and excused -- McKenzie
Floor Sponsor - Stegner
Title apvd - to House
02/14 To enrol
02/15 Rpt enrol - Sp signed
02/18 Pres signed
02/19 To Governor
02/22 Governor signed
Session Law Chapter 31
Effective: 07/01/08
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature Second Regular Session - 2008
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 359
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO AIRCRAFT ENGINE FUEL TAX; AMENDING SECTION 63-2408, IDAHO CODE, TO
3 INCREASE EXCISE TAX ON AVIATION GASOLINE AND JET FUEL.
4 Be It Enacted by the Legislature of the State of Idaho:
5 SECTION 1. That Section 63-2408, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 63-2408. AIRCRAFT ENGINE FUEL TAX. (1) An excise tax is hereby imposed on
8 all aircraft engine fuel received in this state. The tax is to be paid by the
9 distributor, and measured by the total number of gallons received by him, at
10 the rate of five and one-half seven cents (5 1/27¢) per gallon of aviation
11 gasoline, and four and one-half six cents (4 1/26¢) per gallon of jet fuel.
12 The tax, together with any penalty and/or interest due, shall be remitted with
13 the monthly distributor's report required in section 63-2406, Idaho Code.
14 (2) For gasoline, other than aircraft engine fuel, used in aircraft
15 engines, the refund of gasoline tax provided in section 63-2410, Idaho Code,
16 shall be the amount of gasoline tax paid less the aviation gasoline fuel tax
17 required in this section.
18 (3) A tax is hereby imposed on fuel which is placed into the fuel supply
19 tank of aircraft in this state on which tax is not collected under subsection
20 (1) of this section, the tax shall be payable at the rate established in sub-
21 section (1) of this section, to the commission by the user or consumer of the
22 fuels and shall be a debt owing to the state until it is paid. The tax shall
23 be imposed without regard to whether the fuel is used in the performance of a
24 government contract.
STATEMENT OF PURPOSE
RS 17337
This legislation would increase the fuel tax for aviation
gasoline and jet fuel by 1.5 cents per gallon. This would raise
the fuel tax paid by the distributor to seven (7) cents per
gallon for aviation gasoline and to six (6) cents per gallon for
jet fuel. Static aviation tax revenues, coupled with inflation
(the Consumer Price Index has increased 52% since 1997), have
forced the ITD Aeronautics Division to reduce support to
airports and aviation activities throughout the state. Aviation
fuel taxes have not been increased since 1991. This legislation
will allow ITD to reinstitute discontinued aviation support
programs.
FISCAL NOTE
Increasing the aviation and jet fuel taxes by 1.5 cents per
gallon would result in an increase in revenue of approximately
$429,000 annually to the State Aeronautics Fund.
CONTACT
Name: John DeThomas
Agency: Idaho Transportation Department
Phone: 334-8788
STATEMENT OF PURPOSE/FISCAL NOTE H 359