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
Iowa General Assembly
Search: House Bills and Amendments (77th General Assembly)
© 1997 Cornell College and League of Women Voters of Iowa
Comments about this site or page? webmaster@legis.iowa.gov. Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Fri May 9 03:41:42 CDT 1997
URL: /DOCS/GA/77GA/Legislation/HCR/00000/HCR00022/970501.html
jhf