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 |
Review/Clarify | |
| 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 | |