Text: HCR00115 Text: HCR00117 Text: HCR00100 - HCR00199 Text: HCR Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE CONCURRENT RESOLUTION NO. 1 2 BY SMITH 1 3 A Concurrent Resolution requesting the legislative 1 4 council to authorize a comprehensive study of Iowa's 1 5 system of taxation. 1 6 WHEREAS, the state, counties, cities, school 1 7 districts, and special districts all have taxation 1 8 authority; and 1 9 WHEREAS, Iowans are subject to taxation on income, 1 10 property, purchase of certain merchandise and 1 11 services, and use of motor vehicles and purchase of 1 12 fuels, and subject to payment of various special fees, 1 13 penalties, and assessments; and 1 14 WHEREAS, Iowa's approach to taxation has been 1 15 criticized for its complex nature, incongruities, 1 16 nonconformities, piecemeal development and reforms, 1 17 inconsistent application, and lack of fairness; and 1 18 WHEREAS, the general assembly seeks to respond to 1 19 the needs of educating the state's children; providing 1 20 for the safety, health, and well-being of citizens; 1 21 providing a business and industrial climate where the 1 22 state's economic development can be maximized; and 1 23 creating a regulatory climate in which the state can 1 24 prosper in a modern economy; and 1 25 WHEREAS, a different approach is needed so that the 1 26 people of Iowa may pay fair and reasonable taxes under 1 27 a system of taxation that is simplified and 1 28 understandable, with taxation benefits related 1 29 directly to taxation revenue sources; and 1 30 WHEREAS, the general assembly has called for 2 1 targeted reviews of taxation and then has ignored 2 2 major portions of the recommendations; and 2 3 WHEREAS, if the state of Iowa is to be successful 2 4 in modernizing and in becoming a more effective 2 5 steward of the people's money, a comprehensive study 2 6 of taxation is needed involving significant input from 2 7 Iowa's economic community, governmental officials, and 2 8 academia; NOW THEREFORE, 2 9 BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES, THE 2 10 SENATE CONCURRING, That the legislative council is 2 11 requested to appoint a representative task force to 2 12 meet during the 2002 legislative interim to perform a 2 13 comprehensive review of Iowa's current system of 2 14 taxation at all levels, including hearing reports from 2 15 Iowa's citizens, comparing Iowa's taxation to the 2 16 other states, looking to Iowa's future, and developing 2 17 recommendations for the general assembly that will 2 18 address issues of fairness, consistency, 2 19 simplification, and understandability, as well as 2 20 providing the economic and regulatory climate for Iowa 2 21 to prosper and modernize in the twenty-first century. 2 22 LSB 5422HH 79 2 23 jp/sh/8
Text: HCR00115 Text: HCR00117 Text: HCR00100 - HCR00199 Text: HCR Index Bills and Amendments: General Index Bill History: General Index
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