2003 Legislation
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HOUSE CONCURRENT RESOLUTION NO. 11 – Tax matters, study

HOUSE CONCURRENT RESOLUTION NO. 11

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Daily Data Tracking History



HCR011................................................................by TRAIL
TAXES - STUDY - Stating findings of the Legislature and authorizing the
Legislative Council to appoint a committee to undertake and complete a study
of the sales, property and income taxes.
                                                                        
01/24    House intro - 1st rdg - to printing
01/27    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                             HOUSE CONCURRENT RESOLUTION NO. 11
                                                                        
                                          BY TRAIL
                                                                        
  1                               A CONCURRENT RESOLUTION
  2    STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
  3        APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF TAXATION MATTERS.
                                                                        
  4    Be It Resolved by the Legislature of the State of Idaho:
                                                                        
  5        WHEREAS, for many years the state's citizens enjoyed a balanced tax system
  6    which included components of the sales tax, individual income  tax,  corporate
  7    income tax and property tax; and
  8        WHEREAS,  because  of a variety of factors, changes in state tax policy as
  9    well as federal changes in tax policy, the tax structure in  place  today  has
 10    become seriously out of balance; and
 11        WHEREAS,  this  imbalance  has caused a fiscal crisis of the highest order
 12    for the state; and
 13        WHEREAS, it is apparent that short-term or emergency reactions to the fis-
 14    cal crisis result in ill-considered piecemeal and counter-productive tax  mea-
 15    sures; and
 16        WHEREAS, many sales tax exemptions, many income tax credits and deductions
 17    and property tax exemptions have been enacted by the Legislature over the past
 18    three  decades  and  these need to be examined to determine their relevance in
 19    today's global economy and that we are moving from a goods-oriented to a  ser-
 20    vice economy; and
 21        WHEREAS,  it is the desire of this Legislature that a tax structure should
 22    encourage economic development, and not hinder it.
 23        NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
 24    of the Fifty-seventh Idaho Legislature, the House of Representatives  and  the
 25    Senate  concurring  therein,  that  the  Legislative  Council is authorized to
 26    appoint a committee to undertake and complete a study of all  aspects  of  the
 27    State's  tax  structure, with the goal of the committee's recommendation being
 28    to develop a strategy to implement a tax structure over the  succeeding  years
 29    that  is  fair  and  balanced in its application and effect, meets the revenue
 30    needs of the state, and encourages and assists economic development. The  Leg-
 31    islative Council shall determine the number of legislators and membership from
 32    each  house  appointed  to  the committee and shall authorize the committee to
 33    receive input, advice and assistance from interested and affected parties  who
 34    are not members of the Legislature.
 35        BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
 36    appointed  by  the cochairs of the committee who are appointed by the Legisla-
 37    tive Council. Nonlegislative members of the advisory committee  shall  not  be
 38    reimbursed  from legislative funds for per diem, mileage or other expenses and
 39    shall not have voting privileges regarding the committee's recommendations  or
 40    proposed legislation.
 41        BE  IT FURTHER RESOLVED that the committee shall report its findings, rec-
 42    ommendations and proposed legislation, if any, to the Second  Regular  Session
 43    of the Fifty-seventh Idaho Legislature.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE
                                
                           RS l2532Cl
                                
This resolution calls on the Legislature to authorize the Legislative
Council to appoint a committee to undertake and complete a study of
taxation matters relating to the State of Idaho. There is much
discussion and concern regarding the changes in state tax policy as
well as federal changes in tax policy. The proposed study would include
review and examination of the various components of the sales tax,
individual income tax, corporate income tax and the property tax. The
review would also include sales tax exemptions, income tax credits and
deductions and property tax exemptions enacted by the Legislature over
the years. Issues regarding reporting and accountability by those
groups receiving exemptions from the State should be addressed.

                          FISCAL IMPACT
                                
The estimated cost for the committee is approximately $10,000.
Legislative salaries, mileage and per diem for legislators will
be paid from the legislative account.


Contact:
                  Name:    Rep. Tom Trail
         
                  Phone:   332-1202
                  
                  
                  
                  
                  
                  
         STATEMENT OF PURPOSE/FISCAL NOTE                     HCR 11