Archives: Tax and Fiscal Policy Task Force / Model Policies
Archives: Tax and Fiscal Policy Task Force / Model Policies (page 5)
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Sales and Use Tax Collection Protection Act
Model Policy {Title, enacting clause, etc.} Section 1. {Introduction} A proposal to amend the laws of {insert state} to adjudicate constitutional nexus issues relating to sales and use tax. Section…
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Resolution Opposing Federal Bailouts of State and Local Pension Plans
Model Resolution WHEREAS, state public pension plans are underfunded by more than $6 trillion (using a risk-free rate of return assumption); WHEREAS, the national average funded ratio is a mere…
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Enhanced Integrity in Public Employee Pension Plan Reporting
Model Resolution Section 1 {Title.} This Resolution may be cited as the Resolution Calling for Enhanced Integrity in Public Employee Pension Plan Reporting Section 2 {Definitions.} (A) In this Resolution:…
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Resolution Opposing Taxpayer Financing of Professional Sports Stadiums
Definitions “Professional sports” means any sporting event or competition featuring non-amateur athletes. High school or collegiate level athletics and competitions funded solely by 501(c)(3) non-profit entities within their charitable purpose…
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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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Resolution on Taxation of Smokeless Tobacco Products Versus Cigarettes
Resolution WHEREAS, states have pursued for decades policies intended to encourage citizens who smoke to quit, and to discourage others who don’t smoke from starting; and WHEREAS, while cigarette smoking…
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Audit Equity and Process Simplification Act
Model Legislation {Title, enacting clause, etc.} Section 1. This Act may be cited as the Audit Equity and Simplification Act. Section 2. {Statement of legislative intent.} WHEREAS, the state utilizes…
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Tax and Expenditure Limitation Act
Model Policy {Title, enacting clause, etc.} Section 1. {Election Provisions} For any fiscal year that commences on or after____ state and local government districts must have voter approval in advance…
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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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Federal Funds in State Budgets
An Act to create [section ______] of the statutes; relating to: [state legislative budget bureau] reports on federal funds in the state budget, and the conditions attached by federal law and federal regulation thereto,…
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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…
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Resolution in Favor of Tangible Personal Property Tax Repeal
WHEREAS, personal property taxes are ad valorem taxes on all property other than real property (i.e., property that is unaffixed or movable); and WHEREAS, though the name suggests that personal…
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ALEC Statement of Principles on Sound Pension Practices
Stability – Government pensions should be secure and safe from high risk assumptions. State and local governments should eliminate incentives to underfund pension commitments, or to over-expend benefits beyond available…
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State Constitutional Amendment for a Balanced Budget
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF {insert state}: Section 1. The following amendment to the Constitution of the State of {insert state} is proposed and agreed…
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Resolution In Support of Ending Unauthorized Federal Spending
WHEREAS, the national debt has increased to alarming levels, and, WHEREAS, according to the Congressional Budget Office (CBO) there is more than $310 billion of unauthorized appropriations for fiscal year…
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State Council on Competitive Government Act
{Title, enacting clause, etc.} Section 1. {Definitions.} In this chapter: (1) “Council” means the State Council on Competitive Government. (2) “Local government” means a county, municipality, special district, school district,…
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Balanced Budget Certification Act
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF {insert state}: Section 1. Article xx, {insert state} Constitution, is amended by adding Section xx to read as follows: Section…
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Resolution in Opposition to Value-Added Taxes
WHEREAS, a value-added tax (VAT) is a consumption tax placed on products whenever value is added and at final sale, typically with credits, complex recordkeeping, and varying rates for different…
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Constitutional Amendment Requiring State Approval for Increases in Federal Debt
Whereas, Article V of the Constitution of the United States provides authority for a Convention to be called by the Congress of the United States for the purpose of proposing…
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Resolution Calling for a Federal Balanced Budget Amendment
{Title, enacting clause, etc.} A RESOLUTION, for the purpose of petitioning the Congress of the United States to adopt an amendment to the Constitution of the United States, for submission to…