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
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: Tue Mar 18 03:41:43 CST 1997
URL: /DOCS/GA/77GA/Legislation/HSB/00100/HSB00155.1/970317.html
jhf