2020 Reviews: Four of eight preferences identified for further legislative
review
In 2020, JLARC staff conducted eight tax preference reviews as part of its annual
reporting cycle. These include preferences for agriculture, economic development, and
hiring unemployed veterans. Of the eight preferences JLARC staff reviewed:
Two are not meeting their stated objectives
Legislative Auditor's Recommendation Allow to expire
Commissioners' Recommendation Available October 2020
Summary
Video Summary
Legislative Auditor's Recommendation Modify the preferences
Commissioners' Recommendation Available October 2020
Summary
Video Summary
Two are for industries that have changed since the preferences were enacted
Legislative Auditor's Recommendation Clarify
Commissioners' Recommendation Available October 2020
Summary
Video Summary
Legislative Auditor's Recommendation Review and clarify
Commissioners' Recommendation Available October 2020
Summary
Video Summary
One likely had limited impact in its initial form, but it was changed to a different
purpose last legislative session and made permanent
Legislative Auditor's Recommendation Continue the preference as amended in 2020
Commissioners' Recommendation Available October 2020
Summary
Video Summary
Two are meeting the Legislature's stated intent
Legislative Auditor's Recommendation Continue
Commissioners' Recommendation Available October 2020
Summary
Video Summary
Legislative Auditor's Recommendation Continue
Commissioners' Recommendation Available October 2020
Summary
Video Summary
One was amended with a new goal. It is too soon to know its impact.
Legislative Auditor's Recommendation Continue and monitor future use
Commissioners' Recommendation Available October 2020
Summary
Video Summary
The Citizen Commission for Performance Measurement of Tax Preferences also considers
preferences based on information provided by the Department of Revenue. View the 2020
expedited preference report here (PDF).
2020 Tax Preference Performance Reviews
July 2020
Joint Legislative Audit & Review Committee
More about 2020 reviews
Study questions
The Citizen Commission selected the following tax preferences for a performance
review by JLARC staff in 2020:
In addition, the Commission will consider the following tax preferences, using an
expedited process. The expedited process is primarily based on information published
by the Department of Revenue in its most recent statutorily required tax exemption
study. View the 2020 Expedited Preference Review.
Active Duty Military Penalty Waiver (Multiple Taxes) | 82.32.055 | 2008
Airports Owned by Cities in Other States (Property Tax) | 84.36.130 | 1941
Assignment of Property through Divorce (Real Estate Excise Tax) | 82.45.010(3)(f)
| 1955
Cigarettes Covered by Indian Tribal Contracts (Tobacco Tax) | 82.24.295(1) |
2001
Cigarettes Sold via Tribal Contracts (Sales and Use Tax) | 82.08.0316; 82.12.0316
| 2001