Panel advances LFO-recommended budget increase for Board of Tax Practitioners

Senate Bill 5540, the biennial budget bill for the Board of Tax Practitioners, was advanced by the General Government Subcommittee to the full Ways and Means committee with a due-pass recommendation on May 13, 2025, after the Legislative Fiscal Office presented budget and performance measure changes.

The Legislative Fiscal Office recommended a budget of $1,348,517 in other funds and two positions (2.0 FTE). The office said that amount represents about a $185,597 (16%) increase from the 2023–25 legislatively approved budget and an $87,805 (7%) increase from the current service level budget. The increases were attributed to personal-services growth, standard inflation for services and supplies, and a projected increase in professional services to cover additional spending for exam proctoring.

"The LFO recommended budget for the board includes 1,348,517 other funds and 2 positions," said Elipho, a staff member presenting the recommendation. The LFO described three policy option packages totaling $87,805 in other funds: package 100 (registered tax aid) is revenue-only; package 101 increases expenditure limitation by $7,595 to cover rent costs associated with a hybrid schedule; and package 102 increases expenditure limitation by $80,210 to cover additional spending for exam proctoring due to higher applicant numbers.

The LFO also recommended increasing the targets for two key performance measures: customer satisfaction (KPM #5) and effective government (KPM #8) from 90% to 95%, noting the agency has consistently met a 90% target since 2020. The subcommittee moved the LFO recommendation to the full committee without recorded objections, and the committee adopted a dash-1 amendment that reflects the recommended budget figures.

A committee member moved adoption of the dash-1 amendment; the motion was accepted and the LFO recommended the bill as amended be moved to the full Ways and Means committee with a due-pass recommendation. The subcommittee arranged for Representative Gomberg to carry the measure to the full committee; floor carriers for the House and Senate were discussed during the meeting record.

The session record does not include additional public testimony or further amendments to the budget figures beyond the dash-1 amendment adopted during the work session. The LFO materials and the legislative fiscal office's fiscal impact information were noted as available to committee members for review.