Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE CONCURRENT RESOLUTION NO. 1 2 BY (PROPOSED COMMITTEE ON WAYS AND MEANS RESOLUTION BY 1 3 CHAIRPERSON DINKLA) 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 important 1 9 public services that citizens rely on state and local 1 10 governments to provide; and 1 11 WHEREAS, a periodic review of state and local taxes is 1 12 necessary to study the impact of the taxes and to ensure 1 13 continued fairness and equity in Iowa's tax system; and 1 14 WHEREAS, it is in the best interests of the State to 1 15 maintain Iowa's competitive tax climate, while ensuring that 1 16 all individuals and businesses pay their fair share of taxes; 1 17 NOW THEREFORE, 1 18 BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES, THE SENATE 1 19 CONCURRING, That the Legislative Council is requested to 1 20 establish a task force to study and make recommendations to 1 21 the Governor and the General Assembly regarding the state and 1 22 local tax systems in Iowa and to address the goals of tax 1 23 simplification, equity, and reduction. 1 24 1. The study shall include, but not be limited to, the 1 25 following: 1 26 a. The local property tax system, including the assessment 1 27 and collection process, the impact of property tax credits and 1 28 exemptions, and the effect of property tax abatement and tax 1 29 increment financing programs. 1 30 b. The state individual income tax system, including 1 31 income tax rates, income tax credits, and exemptions, and 1 32 deductions from income. 1 33 c. The state income tax on C-corporations, the franchise 1 34 tax on banks, and taxation of the income of other businesses, 1 35 including limited liability companies, and S-corporations. 2 1 d. The sales, services, and use tax imposed by the state 2 2 and local option sales and services tax, including the tax 2 3 rates and exemptions from the tax. 2 4 e. All other state and local taxes determined to be an 2 5 appropriate area of study by the task force. 2 6 BE IT FURTHER RESOLVED, That the task force shall consist 2 7 of seventeen members. 2 8 1. Eight of the members shall be selected as follows: 2 9 a. Three members who are members of the senate, two of 2 10 whom shall be appointed by the majority leader of the senate 2 11 and one of whom shall be appointed by the minority leader of 2 12 the senate. 2 13 b. Three members who are members of the house of 2 14 representatives, two of whom shall be appointed by the speaker 2 15 of the house and one of whom shall be appointed by the 2 16 minority leader of the house. 2 17 c. Two members of the general public, one of whom shall be 2 18 appointed by the majority leader of the senate and the other 2 19 of whom shall be appointed by the speaker of the house of 2 20 representatives. 2 21 2. Nine members, representing the following associations 2 22 and selected by the Legislative Council, shall be selected as 2 23 follows: 2 24 a. One member who represents an association of Iowa 2 25 assessors. 2 26 b. One member who represents an association of Iowa 2 27 counties. 2 28 c. One member who represents an association of Iowa 2 29 cities. 2 30 d. One member who represents an association of Iowa school 2 31 boards. 2 32 e. One member who represents an association of Iowa 2 33 farmers and other agricultural interests. 2 34 f. One member who represents Iowa businesses and business 2 35 interests. 3 1 g. One member who represents an association of Iowa 3 2 utilities. 3 3 h. Two members who represent organizations of Iowa 3 4 taxpayers. 3 5 The temporary co-chairpersons of the task force shall be 3 6 the chairpersons of the senate and house ways and means 3 7 committees. 3 8 BE IT FURTHER RESOLVED, That the task force may contract 3 9 with one or more tax consultants or experts familiar with the 3 10 Iowa state and local tax systems. The Legislative Council may 3 11 authorize the expenditure of funds from moneys available to 3 12 the Legislative Council for the purpose of contracting with 3 13 the consultant or expert recommended by the task force. 3 14 Available private funds may be used for the employment of 3 15 consultants or experts and for the payment of other costs 3 16 associated with the study as determined by the committee with 3 17 the approval of the Legislative Council and based on 3 18 recommendations of appropriate advisory groups, and for which 3 19 state funding is not otherwise available; and 3 20 BE IT FURTHER RESOLVED, That the task force seek assistance 3 21 from the department of revenue and finance and the department 3 22 of management, and other public and nonpublic institutions and 3 23 agencies deemed appropriate. Staff assistance to the task 3 24 force shall be provided by the Legislative Service Bureau and 3 25 the Legislative Fiscal Bureau; and 3 26 BE IT FURTHER RESOLVED, That the task force shall report 3 27 its final recommendations to the General Assembly meeting in 3 28 1999 upon its convening. 3 29 LSB 2675YC 77 3 30 sc/jj/8
Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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