Model Policies

Congressional Delegate Mandate Constitution Act Summary Unfunded federal mandates on state and local governments have become a tremendous financial burden. It has been estimated that during the 1990s, state…

Budget Reserve Account Act Summary To help protect a state from sudden, unanticipated revenue shortfalls, budget reserve accounts should be implemented. These special funds provide a cushion for states…

Model Legislation {Title, enacting clause, etc.} Section 1. {Title} This Act may be cited as the Legislative Budget Audit Commission Act. Section 2. {Statement of Purpose} It is the intent…

Resolution Supporting Congressional Action to Affirm State Authority over Tax Incentives and Economic Development Background The value of state tax incentives has always been a matter of vigorous…

Resolution on State and Local Business Activity Taxes WHEREAS, the United States Supreme Court, in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), held that remote sellers lacking…

Personal and Business Flat Tax Act Summary This Act establishes a single, flat-rate tax on personal and business income. Though the ultimate flat tax on income is 0…

Model Legislation {Title, enacting clause, etc}    Section 1. {Short Title.} This Act may be cited as the Privatization Initiative Panel Act Section 2. {Privatization initiative panel.} (A) There…

Model Legislation {Title, enacting clause, etc.} Section 1. {Title.} This Act shall be known and may be cited as The Taxpayer Right to Appeal Act Section 2. {Statement of purpose} It…

Conditional Federal Funds Control Act Summary     The purpose of this legislation is to coordinate the acceptance of federal conditional funds among the several states. Conditional federal fund…

Model Resolution WHEREAS, under current federal law, employees are prohibited from rolling over retirement benefits from 457 deferred compensation plans into other qualified retirement accounts like 401(k) plans and 401plans;…

Model Legislation {Title, enacting clause, etc.} Section 1. This Act may be cited as the Tax Indexing Act. Section 2. For the purposes of this Act: (A) “State department of revenue”…

Federal Grant Review Act Summary A major problem affecting state legislatures in maintaining fiscally sound government and reconciling competing needs for state revenues is the continuing participation of their…