Panel reviews technical changes to tax-expenditure review law and author—s amendment adopted

Senate File 45 was presented Jan. 21 with an author—s A1 amendment; the committee adopted the amendment by voice vote and then laid the bill over for possible inclusion.

Sponsor Senator Rest said the bill implements changes recommended by the Legislative Budget Office and reflects the work of the Tax Expenditure Review Commission (TURC). Key changes in the A1 amendment include replacing the statutory language that required a —purpose statement— on bills proposing tax expenditures with a requirement that the TURC identify an —objective,— shifting that responsibility from the legislature to the commission itself. The bill also allows the Commissioner of Revenue to designate a department designee to represent the commissioner at commission meetings and moves the LBO-produced TURC annual report deadline from December to Feb. 15.

Rest described additional clarifying edits to definitions and the process for calling the commission—s first annual meeting; the bill clarifies that the commissioner (or designee) will call the commission—s initial meeting and that chairmanship alternates between the House and Senate. Rest said the proposed changes are largely procedural or stylistic, though the bill—s repealer language also touches on when objective statements, definitions and reporting obligations are required.

Committee members asked procedural questions, and the A1 amendment was adopted by voice vote. With no further comment the committee laid Senate File 45 over for possible inclusion.