Archives: Tax Reform / Model Policies
Archives: Tax Reform / Model Policies
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State Constitutional Amendment To Oppose New State Taxes, Increased Spending, and Debt Without Voter Approval
WHEREAS, States through their respective constitutional amendment processes should adopt fiscal responsibility amendments that (I) impose limits on the amount of money government can tax and spend, (II) tie the…
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Resolution Recognizing The Seriousness Of The National Debt And Its Threat To National Security
WHEREAS, In March 2025, the outstanding public debt of the U.S. totaled more than $36 trillion, with public debt equaling 124 percent of gross domestic product and the debt owed…
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Health Care Sharing Ministries Tax Parity Act
Section 1. Short Title. This Act shall be known as the “Health Care Sharing Ministries Tax Parity Act.” Section 2. Definitions. As used in this Act, the following definitions apply:…
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Taxpayer Transparency Act
Be it enacted by the Legislature of the [COUNTY] as follows: Section I. [Chapter] of the Code of [COUNTY] is hereby added as provided hereinafter: TAXPAYER TRANSPARENCY 1 Title. 2…
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Local Taxpayer Protection Act
Be it enacted by the Legislature of [COUNTY] as follows: Section 1. Local Taxpayer Protection Act. (A) Should the annual operating budget result in an increase in property…
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Taxpayer Receipt Act
SECTION 1. DEFINITIONS “Department” means the Department of Management and Budget, Department of Revenue, or the Office of State Policy and Budget (depending on the state). “Major state taxes”…
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A Next-Generation Tax and Expenditure Limitation Act
A Next-Generation Tax and Expenditure Limitation Act Short Title: Responsible Budgeting Act. Section 1. Structural Balance (a) Sense of the Legislature: Stewarding taxpayers’ funds requires a close connection…
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Protecting Religious Homeschooling Act
Section 1. Religious Property Tax Exemption A property tax exemption based on religious purposes includes real property owned by a church which allows its premises to be used by an…
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Statement of Principles on State Taxation of Digital Advertising and Data Usage
Statement of Principles Opposition to Discriminatory Tax Treatment Well-crafted tax policy should not favor one form of commerce over another. Policies that target digital goods and services for taxation that…
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Statement of Principles on Balancing Budgets Over the Business Cycle
Statement of Principles Annual Balance is Disruptive and Creates Uncertainty Households and businesses benefit from stable and predictable state government services. Yet state spending tends to boom along with the…
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Resolution Urging Congress to Protect Consumer Privacy in Banking and Financial Transactions
Resolution Urging Congress to Protect Consumer Privacy in Banking and Financial Transactions WHEREAS, the Biden Administration and some in Congress have proposed changes to tax information reporting which…
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Statement of Principles on ARPA Aid to State Governments
Statement of Principles Temporary Funds Require Temporary Spending History reveals that federal spending and bailouts are not a “free lunch” for states. Academic research shows that federal aid to the…
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Resolution Urging Congress to Let States Cut Taxes
Model Resolution WHEREAS, the American Rescue Plan Act (ARPA) included $350 billion in State and Local Fiscal Recovery Funds, despite an increase in total state and local revenue in calendar…
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Net Operating Loss Reform Act
Section 1. Adopt the Net Operating Loss Provisions of the Internal Revenue Code as amended by the Coronavirus Aid, Relief and Economic Security (CARES) Act in Response to COVID-19 Pandemic.
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Property Tax Appraisal Reform Act
SECTION 1 Amends [INSERT STATE] Tax Code, as follows: If the appraised value of property in a tax year is lowered upon taxpayer appeal, the appraised value of the property…
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Truth in Taxation Act
As used in this section: (1) “Taxing subdivision” means any political subdivision of the state that levies an ad valorem tax on property. (2) “Revenue neutral rate” means the tax…
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Statement of Principles on Truth in Property Taxation
Guiding Principles: Utah’s Example Utah enacted its Truth in Taxation law in 1985 to provide a solution to taxpayer unrest from ever-increasing property taxes. Accountability – While Utah’s law does…
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Resolution Urging Congress to Cut the Federal Corporate Tax Rate
Model Resolution: WHEREAS, it is the mission of the American Legislative Exchange Council to advance Jeffersonian principles of free markets, limited government, federalism, and individual liberty, and WHEREAS, at a combined federal-state…
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An Act Relating to Online Lodging Marketplaces – Establishing Statewide Standards, Protecting Privacy, and Enabling Efficient Tax Remittance
Section 1 – Definitions “Lodging Marketplace” means a person that provides a platform through which an Unaffiliated Third Party offers to rent a Vacation Rental or Short-Term Rental to an…
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Uniform Standard for Lodging Taxes Act
Section 1. Definitions [Appropriately designated section number] of the statutes is created to read: (1) “Hotel” means any structure or space, or any portion thereof, that: (a) Is occupied, or…