Text: HCR00021 Text: HCR00023 Text: HCR00000 - HCR00099 Text: HCR Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE CONCURRENT RESOLUTION NO. 1 2 BY COMMITTEE ON WAYS AND MEANS 1 3 (SUCCESSOR TO HSB 155.1) 1 4 A Concurrent Resolution requesting the Legislative 1 5 Council to establish a task force to study Iowa's 1 6 system of state and local taxation and requiring 1 7 reporting by certain dates. 1 8 WHEREAS, taxes are necessary to pay for the 1 9 important public services that citizens rely on state 1 10 and local governments to provide; and 1 11 WHEREAS, a periodic review of state and local taxes 1 12 is necessary to study the impact of the taxes and to 1 13 ensure continued fairness and equity in Iowa's tax 1 14 system; and 1 15 WHEREAS, it is in the best interests of the State 1 16 to maintain Iowa's competitive tax climate, while 1 17 ensuring that all individuals and businesses pay their 1 18 fair share of taxes; NOW THEREFORE, 1 19 BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES, THE 1 20 SENATE CONCURRING, That the Legislative Council is 1 21 requested to establish a task force to study and make 1 22 recommendations to the Governor and the General 1 23 Assembly regarding the state and local tax systems in 1 24 Iowa and to address the goals of tax simplification, 1 25 equity, and reduction. 1 26 1. The study shall include, but not be limited to, 1 27 the following: 1 28 a. The local property tax system, including the 1 29 assessment and collection process, the impact of 1 30 property tax credits and exemptions, and the effect of 2 1 property tax abatement and tax increment financing 2 2 programs. 2 3 b. The state individual income tax system, 2 4 including income tax rates, income tax credits, 2 5 exemptions, and deductions from income. 2 6 c. The state income tax on C-corporations, the tax 2 7 on financial institutions, and taxation of the income 2 8 of other businesses, including partnerships, limited 2 9 liability companies, and S-corporations. 2 10 d. The sales, services, and use tax imposed by the 2 11 state and local option sales and services tax, 2 12 including the tax rates and exemptions from the tax 2 13 and the recordkeeping burdens on retailers caused by 2 14 collecting the tax. 2 15 e. All other state and local taxes determined to 2 16 be an appropriate area of study by the task force. 2 17 BE IT FURTHER RESOLVED, That the task force shall 2 18 consist of nineteen members. 2 19 1. Ten of the members shall be selected as 2 20 follows: 2 21 a. Five members who are members of the senate, 2 22 three of whom shall be appointed by the majority 2 23 leader of the senate and two of whom shall be 2 24 appointed by the minority leader of the senate. 2 25 b. Five members who are members of the house of 2 26 representatives, three of whom shall be appointed by 2 27 the speaker of the house and two of whom shall be 2 28 appointed by the minority leader of the house. 2 29 2. Nine members, from the following associations 2 30 and selected by the Legislative Council, may be 3 1 selected as follows: 3 2 a. One member from an association of Iowa 3 3 assessors. 3 4 b. One member from an association of Iowa 3 5 counties. 3 6 c. One member from an association of Iowa cities. 3 7 d. One member from an association of Iowa school 3 8 boards. 3 9 e. One member from an association of Iowa farmers 3 10 and other agricultural interests. 3 11 f. One member from Iowa businesses and business 3 12 interests. 3 13 g. One member from an association of Iowa 3 14 utilities. 3 15 h. One member from an organization of Iowa 3 16 taxpayers. 3 17 i. One member from a labor organization. 3 18 The temporary co-chairpersons of the task force 3 19 shall be the chairpersons of the senate and house ways 3 20 and means committees. The nonlegislative members 3 21 appointed to the task force shall be nonvoting members 3 22 of the task force in accordance with section 2.61. 3 23 BE IT FURTHER RESOLVED, That the task force may 3 24 contract with one or more tax consultants or experts 3 25 familiar with the Iowa state and local tax systems. 3 26 The Legislative Council may authorize the expenditure 3 27 of funds from moneys available to the Legislative 3 28 Council for the purpose of contracting with the 3 29 consultant or expert recommended by the task force; 3 30 and 4 1 BE IT FURTHER RESOLVED, That the task force seek 4 2 assistance from the department of revenue and finance 4 3 and the department of management, and other public and 4 4 nonpublic institutions and agencies deemed 4 5 appropriate. Staff assistance to the task force shall 4 6 be provided by the Legislative Service Bureau and the 4 7 Legislative Fiscal Bureau; and 4 8 BE IT FURTHER RESOLVED, That the task force shall 4 9 present a progress report to the General Assembly 4 10 meeting in 1998 upon its convening and shall present 4 11 its final report along with any recommendations to the 4 12 General Assembly meeting in 1999 upon its convening. 4 13 BE IT FURTHER RESOLVED, That recommendations 4 14 contained in the progress report prepared by the task 4 15 force or contained in the final report prepared by the 4 16 task force shall be drafted as study bills by the 4 17 legislative service bureau for consideration by the 4 18 General Assembly. 4 19 HCR 22 4 20 sc/pk/25
Text: HCR00021 Text: HCR00023 Text: HCR00000 - HCR00099 Text: HCR Index Bills and Amendments: General Index Bill History: General Index
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