21.810. Joint committee on tax policy established, members, appointment, duties.
Joint committee on tax policy established, members, appointment,duties.
21.810. 1. There is established a permanent joint committee of thegeneral assembly to be known as the "Joint Committee on Tax Policy" whichshall be composed of five members of the senate, appointed by the presidentpro tem of the senate, and five members of the house of representatives,appointed by the speaker of the house of representatives. A majority ofthe members of the committee shall constitute a quorum. The members shallannually select one of the members to be the chair and one of the membersto be the vice chair. The speaker of the house of representatives and thepresident pro tem of the senate shall appoint the respective majoritymembers. The minority leader of the house and the minority leader of thesenate shall appoint the respective minority members. The members shallreceive no additional compensation, but shall be reimbursed for actual andnecessary expenses incurred by them in the performance of their duties. Nomajor party shall be represented on the committee by more than threemembers from the senate nor by more than three members from the house. Thecommittee is authorized to meet and act year round and to employ thenecessary personnel within the limits of appropriations. The staff of thecommittee on legislative research, house research, and senate researchshall provide necessary clerical, research, fiscal, and legal services tothe committee, as the committee may request.
2. It shall be the duty of the committee:
(1) To make a continuing study and analysis of the current andproposed tax policy of this state as it relates to:
(a) Fairness and equity;
(b) True economic impact;
(c) Burden on individuals and businesses;
(d) Effectiveness of tax expenditures;
(e) Impact on political subdivisions of this state;
(f) Agreements and contracts with the federal government, otherstates and territories, political subdivisions, and private entitiesrelating to the collection and administration of state and local taxes andfees;
(g) Compliance with the state and United States Constitution andfederal and international law; and
(h) The effects of interstate commerce;
(2) To make a continuing study and review of the department ofrevenue, the department of economic development, the state tax commission,and any other state agency, commission, or state executive officeresponsible for the administration of tax policies;
(3) To study the effects of the coupling or decoupling with thefederal income tax code as it relates to the state income tax;
(4) To make recommendations, as and when the committee deems fit, tothe general assembly for legislative action or to report findings and tothe departments, commissions, and offices for administrative or proceduralchanges;
(5) To study the effects of a sales tax holiday; and
(6) To examine and assess the public benefit of any tax creditprogram that is the subject of an audit by the state auditor pursuant tosection 620.1300, RSMo, and provide a report to the general assembly andthe governor with the committee's findings and recommendations, if any,regarding such tax credit program within six months of receiving the auditreport.
3. All state departments, commissions, and offices responsible forthe administration of tax policies shall cooperate with and assist thecommittee in the performance of its duties and shall make available allbooks, records and information requested, except individually identifiableinformation regarding a specific taxpayer. The committee may also consultwith public and private universities and academies, public and privateorganizations, and private citizens in the performance of its duties. Thecommittee may contract with public and private entities, within the limitsof appropriation, for analysis and study of current or proposed changes tostate and local tax policy. The committee shall have the power to subpoenawitnesses, take testimony under oath, compel the attendance of witnesses,the giving of testimony and the production of records.
(L. 2003 H.B. 600 merged with S.B. 11, A.L. 2004 S.B. 1099)