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• Introduced in the Senate on January 24, 2008, to allow the Department of Revenue to require a broader range of taxpayers to file and pay taxes electronically. Various excise tax returns, including motor fuel, severance, cigarette, tobacco products, liquor gallonage, liquor drink, and liquor enforcement taxes would become subject to e-filing. E-filing could be mandated for taxpayers whose sales or withholding tax remittances exceed $32,000 per year (currently that threshold is $100,000).
  • Referred to the Senate Assessment and Taxation Committee on January 25, 2008.
    • Reported in the Senate on February 6, 2008, recommending the bill be passed as amended. Senate committee deleted the proposals to allow mandatory e-filing for various excise taxes, clarified that the Department of Revenue could not mandate individual income taxpayers to e-file, and reduced from 90 to 75 percent the minimum number of returns which have to be e-filed by tax preparers who submit at least 50 returns.
  • Amendment offered by Sen. Janis Lee (D) on February 20, 2008, to change the dollar threshold at which e-filing may be required to $45,000 for sales and withholding taxes. The amendment passed in the Senate by voice vote on February 20, 2008.
• Passed in the Senate (35 to 4) on February 21, 2008, to allow the Department of Revenue to require a broader range of taxpayers to file and pay taxes electronically. [Vote Details and Comments]
• Received in the House on February 22, 2008.
  • Referred to the House Taxation Committee on February 25, 2008.
    • Reported in the House on March 26, 2008, recommending the bill be passed as amended. House committee inserted proposals to: authorize waiving the e-filing requirement for paid preparers demonstrating a hardship; expand the current adoption income tax credit; and, create a new income tax credit for organ donation expenditures made by organ donors while alive.
  • Amendment offered by Rep. Clay Aurand (R) on March 31, 2008, to impose a carbon emissions tax on certain large-scale coal-fired electricity generating facilities at the rate of $37 per ton of adjusted carbon dioxide emissions. The lowest carbon emitter of those taxed would receive an income tax credit equal to the total amount of carbon tax collected from all utilities. The amendment passed in the House (78 to 42) on March 31, 2008. [Vote Details and Comments]
• Failed in the House (51 to 74) on April 1, 2008, to allow the Department of Revenue to require a broader range of taxpayers to file and pay taxes electronically, expand the current adoption income tax credit, create a new income tax credit for organ donation expenditures made by organ donors while alive, and impose a carbon emissions tax on certain large-scale coal-fired electricity plants while rewarding the lowest emitter among those taxed. [Vote Details and Comments]