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 |