JLARC > JLARC Reports > 2015 Tax Preferences

JLARC Final Report: 2015 Tax Preference Performance Reviews

Report 15-5, January 2016


View a printable summary of JLARC's 2015 reviews that includes comments by clicking here.

The Citizen Commission for Performance Measurement of Tax Preferences endorsed 14 of the 15 Legislative Auditor's recommendations. Click here to view the response letter summarizing their comments.

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