Model Policies

WHEREAS, prior to government-mandated economic shutdowns during the COVID-19 pandemic, the Tax Cuts and Jobs Act of 2017 spurred steady economic expansion and allowed the spirit of entrepreneurship to flourish,…

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 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 WHEREAS, the Biden Administration and some in Congress have proposed changes to tax information reporting which…

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…

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…

Guiding Principles of State Rainy Day Funds The American Legislative Exchange Council (ALEC) is committed to developing state budgetary policies that foster an economy that works for all, empowering people…

WHEREAS: Waste, fraud, and abuse occur frequently in agency budget processes WHEREAS: Congress has the responsibility to ensure agency waste, fraud, and abuse is minimized and taxpayers are protected from…

WHEREAS, the national debt surpassed $27 trillion in October 2020; WHEREAS, states – like the federal government – have demonstrated a lack of spending restraint, with state and local government…

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.

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…

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…