Bill Description: House Bill 92 would give Idahoans more time to file their taxes, and it would reduce penalties for late payments.

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Does it directly or indirectly create or increase penalties for victimless crimes or non-restorative penalties for non-violent crimes? Conversely, does it eliminate or decrease penalties for victimless crimes or non-restorative penalties for non-violent crimes?

House Bill 92 would amend Section 63-3033, Idaho Code, to provide an automatic 7-month extension of time for filing state income taxes. This extension would be for filing only, not for the payment of taxes owed. 

The bill would also remove the penalty for late payment of taxes when less than $50 is owed, and it would reduce the penalty for larger amounts from 2% of the balance due per month to 1% per month. 

According to the bill's fiscal note, these changes would save Idaho taxpayers approximately $1.7 million annually in penalties.

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