Print Friendly HOUSE CONCURRENT RESOLUTION NO. 11 – Tax matters, study
HOUSE CONCURRENT RESOLUTION NO. 11
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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
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE CONCURRENT RESOLUTION NO. 11
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
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.
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.
Name: Rep. Tom Trail
STATEMENT OF PURPOSE/FISCAL NOTE HCR 11