JLARC > JLARC Reports > 2015 Tax Preferences

JLARC Preliminary Report: 2015 Tax Preference Performance Reviews


JLARC staff reviewed 20 tax preferences in 2015. These reviews were combined into 13 reports linked below. View a more detailed summary of all the preferences here.

The Citizen Commission for Performance Measurement of Tax Preferences also considers preferences based on information provided by the Department of Revenue. View the 2015 expedited preference report here (PDF).

  Est. Beneficiary Savings,
2015-17 Biennium
Legislative Auditor Recommendation Commissioner Recommendation
Available October 2015
Agricultural Preferences (Agricultural Industry Overview)
Commercially Grown Fish and Shellfish $11.5 million Review/Clarify  
Family Farm and Business Property $3.2 million Review/Clarify, Continue  
Farm Machinery Replacement Parts $62.2 million Review/Clarify  
Fuel Used on Farms $53.2 million Review/Clarify  
Fuel Used to Heat Chicken Houses; Chicken Bedding Materials $4.3 million gas,
$1 million bedding
Grain and Unprocessed Milk Wholesaling $14.8 million Review/Clarify  
Horticultural Services for Farmers $21.1 million Continue  
Livestock Medicine $5.4 million Review/Clarify  
Other Tax Preferences
Aluminum Industry Tax Preferences $7.3 million, some amounts not disclosable Review/Clarify  
Interest on Real Estate Loans $49.8 million Review/Clarify  
Motion Picture Program Contributions $7.0 million Review/Clarify  
Public Facilities Districts $0.9 million Review/Clarify  
Warehouse and Grain Elevator Remittance $10.5 million Review/Clarify  
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