Southern Legislation Introduction Thread

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Be It Enacted by the Legislature of the Southern Region to hereby establish food tax credits and refunds to reduce the burden of inflation upon the Southern citizenry:

SECTION 1. Title and Definition


1. This legislation shall be referred to as the Grocery Tax Rebate and Economic Assistance Act of 2022.

a. Any resident individual who is required to file and who has filed an income tax return shall be allowed a credit against taxes due for the taxpayer, the taxpayer's spouse, and each dependent, For tax years 2015 and after 2022 , the credit is one hundred dollars ($100). For tax years 2023 and after, the credit is one hundred twenty dollars ($120). If taxes due are less than the total credit allowed, the taxpayer shall be paid a refund equal to the balance of the unused credit.

SECTION 2. Implementation

1. A resident individual who is not required to file an income tax return and for whom no credit or refund is allowed under any other subsection of this section shall, subject to the limitations of subsections of this section, be entitled to a refund in the amount provided in subsection (1) of this section.

a. Except as provided in subsection of this section, a credit or refund under this section is only available only if the individual for whom a personal exemption is claimed is a resident of the South.

b. In no event shall more than one (1) taxpayer be allowed a credit or refund for the same personal exemption, or under more than one (1) subsection of this section.

c. In the event that a credit or refund is attributable to any individual for whom assistance under the federal food stamp program was received for any month or part of a month during the taxable year for which the credit or refund is claimed, the credit or refund allowed under this section shall be in proportion to the number of months of the year in which no assistance was received.

d. In the event that a credit or refund is attributable to any individual who has been incarcerated for any month or part of a month during the taxable year for which the credit or refund is claimed, the credit or refund allowed under this section shall be in proportion to the number of months of the year in which the individual was not incarcerated.

e. No credit or refund shall be paid that is attributable to an individual residing illegally in the United States.

f. Any part-year resident entitled to a credit under this section shall receive a proportionate credit reflecting the part of the year in which he was domiciled in this region.

g. Any refund shall be paid to such individual only upon his making application therefor, at such time and in such manner as may be prescribed by the state tax commission. The state tax commission shall prescribe the method by which the refund is to be made to the taxpayer. The refunds authorized by this section shall be paid from the refund fund in the same manner as the refunds authorized by  this section.

SECTION 3. Establishment of tax commission


a) The due date, including extensions, of the return required under section 63-3030, Idaho Code, if the applicant is required to file a return; or

b) The fifteenth day of April of the year following the year to which the application relates if the applicant is not required to file a return.

c) A regional tax commission shall provide income tax payers with the irrevocable option of donating credited funds accruing pursuant to this section. Any funds so donated shall be remitted from the refund fund to a cooperative welfare fund, and shall be used solely for the purpose of providing low-income Southerners with assistance in paying home energy costs.