ID S1107

Repeals Section 63-3067B and eliminates the "Idaho ag in the classroom account" and "drug and driving while under the influence enforcement donation fund" from the list of authorized trust accounts for tax refund designations in Section 63-3067A.

Reorganizes the remaining seven authorized trust accounts for tax refund designations, including the fish and game set-aside account, children's trust fund, Special Olympics Idaho fund, Idaho guard and reserve family support fund, American Red Cross of greater Idaho fund, Idaho food bank fund, and veterans support fund.

Updates code references in Section 63-3067C (sunsetting designations), Section 38-136 (community forestry trust account), and Section 65-209 (veterans support fund) to remove references to the repealed Section 63-3067B.

Maintains existing procedures allowing individuals with tax refunds to designate funds to authorized trust accounts and those with tax liability to make donations, with the state tax commission retaining $3,000 annually or 20% of remitted moneys (whichever is less) for administrative costs.

Preserves the Idaho Opportunity Scholarship designation process in Section 63-3067D, allowing taxpayers to direct refunds or make donations to the scholarship program.