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Bill

H 342

An act relating to protecting the personal information of certain public servants

2025-2026 Regular Session Introduced by Conor Casey and 7 co-sponsors

Creates a Choose Life Idaho Fund and expands a tax credit to support pregnancy resource centers and maternity homes, with a 50% credit and higher limits, plus allowing designated r

Read 1st time & referred to Committee on Judiciary
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WeVote Research Nonpartisan
Bill Summary · H 342

Note: the materials you supplied contain multiple, inconsistent documents (an Idaho bill titled the “Investing in Mothers and Family Act” with full bill text and fiscal note, a separate Massachusetts docket, and metadata giving a different bill title). Below I summarize the substantive bill text and fiscal note included in your packet — the Idaho “Investing in Mothers and Family Act” (House Bill No. 342, 68th Legislature, 2025) — and note the procedural status shown in your materials.

Summary — “Investing in Mothers and Family Act” (Idaho H 342)
Purpose
- Establish a state-managed “Choose Life Idaho Fund” to support Choose Life Idaho, Inc. and, through it, other 501(c)(3) organizations that provide life‑affirming counseling, maternity-home services, and adoption‑support education as alternatives to abortion.
- Expand and increase an existing special state income tax credit for charitable contributions to a specified list of nonprofit organizations to include pregnancy resource centers and maternity homes, and raise the percentage limits (for individuals and corporations).
- Add the new fund as an option for taxpayer refund/designation donations on the state individual income tax return.
- Make the act effective immediately with retroactive application to January 1, 2025 (emergency clause).

Key provisions
- Creation of Choose Life Idaho Fund (Section 57‑829)
- Fund is created in the state treasury; moneys appropriated to Choose Life Idaho, Inc.
- Authorized uses: (a) assist 501(c)(3) organizations that provide life‑affirming counseling/care/assistance to encourage alternatives to abortion; (b) public education supporting adoption as a positive choice.
- Funds must be used in Idaho only.

  • Expansion of special charitable tax credit (amendment to §63‑3029C)

    • Adds Choose Life Idaho, Inc., and “a nonprofit pregnancy resource center or maternity home located within the state of Idaho that provides life‑affirming counseling, care, and assistance for women and families” to the enumerated list of eligible recipients.
    • Maintains a 50% credit rate (tax credit equals 50% of the aggregate charitable contribution to qualifying organizations).
    • Raises maximum allowable credit limits:
    • Individuals (non‑corporate taxpayers): from 20% to 35% of total state income tax liability for the year (still capped at $100, whichever is less).
    • Corporations: from 10% to 25% of total income/franchise tax liability for the year (still capped at $500, whichever is less).

  • Income tax refund/payment designation (amendment to §63‑3067A)

    • Adds the Choose Life Idaho Fund to the list of trust accounts eligible to receive taxpayer-designated refunds or voluntary donations on individual returns.
    • Administrative retention: State Tax Commission may retain $3,000 from each account during first year for start‑up costs and $3,000 or 20% (whichever is less) of amounts remitted to each account each fiscal year thereafter for collection/administration.

Fiscal and programmatic impacts (per attached fiscal note; proponent-prepared)
- Estimated general fund revenue reduction: $5.99 million (state tax revenue foregone).
- Estimated increase in private donations:
- $1,669,831 additional to nonprofit pregnancy resource centers and maternity homes (due to tax credit changes).
- $10,306,152 additional to organizations already eligible for the special credit.
- Fiscal note includes proponent contact and a disclaimer that the statement was prepared by a bill proponent (not an official legislative fiscal estimate).

Who is affected
- Choose Life Idaho, Inc., nonprofit pregnancy resource centers and maternity homes, and other named nonprofits (eligible to receive credits/donations).
- Idaho individual and corporate taxpayers (may designate refunds/donate and claim expanded tax credit under amended limits).
- Idaho General Fund (revenue reduction estimated in fiscal note).
- State Treasurer (fund custodian) and State Tax Commission (administration of designation process and retention of administrative fees).

Procedural status (from supplied actions)
- Introduced: February 27, 2025; read first time and referred to committee (Revenue & Taxation / JRA noted in records).
- Fiscal note and bill text filed 02/27/2025.
- Emergency clause declares retroactive effective date January 1, 2025.
- Additional committee/referral and hearing scheduling entries appear among the supplied legislative actions; check the originating legislature’s official website for current status and any amendments.

Notes and caveats
- The fiscal note included with the bill packet is labeled a proponent’s statement and carries a disclaimer that it is not an official legislative fiscal estimate.
- Your packet contains other, unrelated legislative material (a Massachusetts House docket and various procedural entries). If you intended a summary of a different H 342 (for example, a bill titled “An act relating to protecting the personal information of certain public servants”), please provide the correct bill text or confirm which version you want summarized.

Compiled from official sources — confirm details with the bill’s official record.

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