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SCR119.....................................................by STATE AFFAIRS
TAX EXEMPTIONS - STUDY - Stating findings of the Legislature and
authorizing the Legislative Council to appoint a committee to undertake and
complete a study on tax exemptions, credits and deductions.
03/08 Senate intro - 1st rdg - to printing
03/09 Rpt prt - to 10th Ord
03/12 10th Ord - ADOPTED - 30-3-2
AYES -- Andreason, Bair, Bilyeu, Broadsword, Burkett, Coiner, Corder,
Fulcher, Geddes, Goedde, Hammond, Heinrich, Hill, Jorgenson, Kelly,
Keough, Langhorst, Little, Lodge, Malepeai, McGee, McKague, McKenzie,
Pearce, Richardson, Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- Cameron, Darrington, Davis
Absent and excused -- Bastian, Gannon
Floor Sponsor - Hill
Title apvd - to House
03/13 House intro - 1st rdg - to W/M
03/19 Rpt out - rec d/p - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
Rls susp - ADOPTED - 67-0-3
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chew, Clark,
Collins, Crane, Edmunson, Eskridge, Hagedorn, Hart, Harwood, Henbest,
Henderson, Jaquet, Killen, King, Kren, Labrador, Lake, LeFavour,
Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ring,
Ringo, Roberts, Ruchti, Rusche, Sayler, Shepherd(2), Shepherd(8),
Shirley, Shively, Smith(30), Smith(24), Snodgrass, Stevenson, Thayn,
Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- None
Absent and excused -- Chavez, Durst, Schaefer
Floor Sponsor - Lake
Title apvd - to Senate
03/21 To enrol - Rpt enrol - Pres signed
03/22 Sp signed
03/23 To Secretary of State
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE SENATE
SENATE CONCURRENT RESOLUTION NO. 119
BY STATE AFFAIRS COMMITTEE
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 TAX EXEMPTIONS,
4 CREDITS AND DEDUCTIONS.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, the state's current tax system includes the income tax on indi-
7 viduals and corporations, sales and use tax on taxable sales and property tax
8 on real and personal property; and
9 WHEREAS, for many years the state's citizens enjoyed a balanced tax sys-
10 tem; and
11 WHEREAS, because of a variety of factors, changes in state policy as well
12 as federal changes in tax policy, the tax structure in place has become out of
13 balance; and
14 WHEREAS, the number of Idaho's various tax exemptions, deductions and
15 credits have expanded greatly in the past thirty years; and
16 WHEREAS, rising property taxes have forced property owners to seek cre-
17 ative methods of reducing property valuations within the law, thus causing
18 inequities among property owners; and
19 WHEREAS, the Legislature recognizes that it has not provided assessors
20 with proper statutory direction to address these inequities; and
21 WHEREAS, many tax exemptions, deductions or credits have been enacted by
22 the Legislature over the past three decades and these need to be examined to
23 determine their relevance in today's global economy and society; and
24 WHEREAS, it is the desire of this Legislature that a tax structure should
25 encourage economic development and not hinder it.
26 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
27 of the Fifty-ninth Idaho Legislature, the Senate and the House of Representa-
28 tives concurring therein, that the Legislative Council is authorized to
29 appoint a fourteen member committee to undertake and complete a study of the
30 state's tax exemptions, deductions and credits in all of their aspects and to
31 make recommendations for a strategy to statutorily limit exemptions, deduc-
32 tions and credits more specifically to the uses for which the exemptions,
33 deductions and credits were originally intended. The Legislative Council shall
34 determine the membership from each house appointed to the committee and shall
35 authorize the committee to receive input, advice and assistance from inter-
36 ested and affected parties who are not members of the Legislature.
37 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
38 appointed by the cochairs of the committee who are appointed by the Legisla-
39 tive Council. Nonlegislative members of the advisory committee shall not be
40 reimbursed from legislative funds for per diem, mileage or other expenses and
41 shall not have voting privileges regarding the committee's recommendations or
42 proposed legislation.
43 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
44 ommendations and proposed legislation to the Second Regular Session of the
2
1 Fifty-ninth Idaho Legislature.
STATEMENT OF PURPOSE
RS 17153
Idaho is victim to a collage of tax policy. Exemptions, credits
and deductions have been granted or denied subjectively. This
legislation calls for a committee to study the aspects of existing
exemptions, credits and deductions. The committee will be required
to recommend a continuing strategy for the evaluation of each
exemption, credit and deduction relative to intent.
FISCAL IMPACT
The anticipated fiscal impact will be $10,000.
Contact
Name: Sen. Tim Corder
Phone: 332-1336
Sen. Brent Hill
Sen. David Langhorst
STATEMENT OF PURPOSE/FISCAL NOTE SCR 119