Archives: Tax Reform / Model Policies

Archives: Tax Reform / Model Policies

  • Act Establishing Foreign Wire Transfer Fees image

    Act Establishing Foreign Wire Transfer Fees

    BE IT ENACTED BY THE LEGISLATURE OF THIS STATE Section 1. Fees on wire transfers to entities located outside the borders of the United States. (A) Any vendor providing wire…

  • Workforce Housing Tax Incentives Program image

    Workforce Housing Tax Incentives Program

    Section. 1. Definitions. (1) “Brownfield site” means an abandoned, idled, or underutilized property where expansion or redevelopment is complicated by real or perceived environmental contamination. A brownfield site includes property…

  • Short-Term Rental Tax Policy image

    Short-Term Rental Tax Policy

    Definitions: “Booking service” mean a person or entity who, directly or indirectly: (a) provides one or more online, computer or application-based platforms that individually or collectively can be…

  • Taxpayer Transparency Act image

    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…

  • Local Taxpayer Protection Act image

    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…

  • Taxpayer Receipt Act image

    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”…

  • A Next-Generation Tax and Expenditure Limitation Act image

    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…

  • Protecting Religious Homeschooling Act image

    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…

  • Statement of Principles on State Taxation of Digital Advertising and Data Usage image

    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…

  • Statement of Principles on Balancing Budgets Over the Business Cycle image

    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…

  • Resolution Urging Congress to Protect Consumer Privacy in Banking and Financial Transactions image

    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…

  • Statement of Principles on ARPA Aid to State Governments image

    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…

  • Resolution Urging Congress to Let States Cut Taxes image

    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…

  • Net Operating Loss Reform Act image

    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.

  • Property Tax Appraisal Reform Act image

    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…

  • Truth in Taxation Act image

    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…

  • Statement of Principles on Truth in Property Taxation image

    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…

  • Resolution Urging Congress to Cut the Federal Corporate Tax Rate image

    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…

  • An Act Relating to Online Lodging Marketplaces – Establishing Statewide Standards, Protecting Privacy, and Enabling Efficient Tax Remittance image

    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…

  • Uniform Standard for Lodging Taxes Act image

    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…