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Legislative Year: 2020 Change
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Bill Detail: SB20-021

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Title Tax Expenditure Bill Requirements
Status Governor Signed (06/30/2020)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors A. Benavidez (D)
M. Snyder (D)
Senate Sponsors J. Tate (R)
House Committee Finance
Senate Committee Finance
Date Introduced 01/08/2020
Description

Tax Expenditure Evaluation Interim Study Committee.
Current law requires a legislative declaration stating the intended purpose
of a new tax expenditure or the intended purpose for extending an
expiring tax expenditure. The bill expands that law by:
  • Requiring a statutory legislative declaration, not
nonstatutory;

  • Requiring any bill that creates a new tax expenditure to
include a repeal of the expenditure after a specified period
of tax years and any bill that extends an expiring tax
expenditure to extend the expenditure for a specified period
of tax years; and
  • Requiring the statement of the intended purpose to be a part
of a tax preference performance statement, which includes:
  • The classification of the type of the tax expenditure;
and
  • Detailed information regarding the legislative
purpose of the tax expenditure, which, at minimum,
includes clear, relevant, and ascertainable metrics
and data requirements that allow the tax expenditure
to be measured for effectiveness in achieving the
intended purpose.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (07/30/2020) (most recent)  
Additional Bill Documents Bill Documents
Including:
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
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Audio [This feature is available by subscription.]  
Votes House and Senate Votes
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