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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