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Regular Session, 2011
SENATE CONCURRENT RESOLUTI ON NO. 65
BY SENATOR LONG
COMMITTEE STUDIES. Creates the Tax Structure and Governmental Program Review
Commission to study the tax structure, including tax laws and related exemptions, exclusion,
and credits, and governmental programs and operations in Louisiana.
A CONCURRENT RESOLUTI ON1
To establish the Tax Structure and Governmental Program Review Commission to study the2
tax structure of the state, including its tax laws and the related exemptions,3
exclusions, and credits, and the state's governmental programs and operations with4
a view to developing recommendations to improve the existing structures and5
enhance economic development for the long-term prosperity for the citizens of6
Louisiana.7
WHEREAS, the state has experienced a number of significant changes in the last8
decade in terms of population shifts, natural disaster catastrophes, infrastructure needs,9
employment patterns, and changes to the mix of business and manufacturing base that exists10
in Louisiana; and11
WHEREAS, such changes have affected the state's revenue base and its tax structure12
and the various exemptions, credits, exclusions, and other components of the tax laws; and13
WHEREAS, the state has experienced considerable fiscal distress over the last14
several years due to falling revenues and has had to make difficult and substantial reductions15
to operations in critical areas of the budget particularly health care and higher education; and16
WHEREAS, taxes provide the primary revenue source for the operation of core17
governmental services including highways and other transportation modes, public safety18 SCR NO. 65
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services, coastal protection, and economic development, among others; and1
WHEREAS, there is a need to thoroughly review the state's revenue structure, tax2
laws and associated exemptions, credits, and exclusions to determine if this is the3
appropriate structure for the state to provide for necessary services while facilitating4
economic growth; and 5
WHEREAS, a detailed study should provide recommendations relative to the proper6
mix of specific taxes and rates as well as areas in which governmental operations need to7
perform more effectively and efficiently.8
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby9
establish the Tax Structure and Governmental Program Review Commission to study the tax10
structure of the state, including its tax laws and the related exemptions, exclusions, and11
credits, and the state's governmental programs and operations with a view to developing12
recommendations to improve the existing structures and enhance economic development for13
the long-term prosperity for the citizens of Louisiana.14
BE IT FURTHER RESOLVED that the commission shall be composed of the15
following members:16
1. The president of the Senate or his designee.17
2. The speaker of the House of Representatives or his designee.18
3. The chairman of the Senate Committee on Finance or his designee.19
4. The chairman of the Senate Committee on Revenue and Fiscal Affairs or his20
designee.21
5. The chairman of the House Committee on Appropriations or his designee.22
6. The chairman of the House Committee on Ways and Means or his designee.23
7. The commissioner of administration or his designee.24
8. A representative of the Council for a Better Louisiana, designated by that25
organization.26
9. A representative of the Public Affairs Research Council of Louisiana, designated27
by that organization.28
10. A representative of the Louisiana Association of Business and Industry,29
designated by the association.30 SCR NO. 65
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11.One member of the Louisiana AFL/CIO, designated by that organization.1
12. Four members of the private sector selected at-large by the governor.2
13. One member of the Society of Louisiana Certified Public Accountants with3
experience in tax policy from a list of three names selected by the president of the Senate.4
14. One member of the Society of Louisiana Certified Public Accountants with5
experience in tax policy from a list of three names selected by the speaker of the House of6
Representatives.7
15. One member of the Louisiana State Bar Association with experience in tax law8
from a list of three names selected by the president of the Senate.9
16. One member of the Louisiana State Bar Association with experience in tax law10
from a list of three names selected by the speaker of the House of Representatives.11
17. Two university economists with specialties in tax policies selected by the12
president of the Senate from a list of four names submitted by the Board of Regents.13
18. Two university economists with specialties in tax policies selected by the speaker14
of the House of Representatives from a list of four names submitted by the Board of15
Regents.16
BE IT FURTHER RESOLVED that the designation of membership set forth in this17
Resolution shall be completed and submitted to the office of Senate president prior to August18
1, 2011.19
BE IT FURTHER RESOLVED that the president of the Senate shall serve as the20
chairman for the organizational meeting.21
BE IT FURTHER RESOLVED that the commission shall meet upon the call of the22
chairman prior to September 1, 2011, and at its first meeting the commission shall select a23
permanent chairman and vice chairman from among its members who represent the public24
sector.25
BE IT FURTHER RESOLVED that the staffs of the Senate, the House of26
Representatives, the Legislative Fiscal Office, and the Legislative Auditor shall provide27
support and otherwise assist the commission to the extent requested.28
BE IT FURTHER RESOLVED that every agency, board, commission, and29
department of state government shall furnish such information, reports, aid, services, and30 SCR NO. 65
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assistance as may be requested by the commission.1
BE IT FURTHER RESOLVED that the commission shall submit a written report to2
the Senate, the House of Representatives, and the governor prior to January 1, 2012, together3
with recommendations.4
BE IT FURTHER RESOLVED that nonlegislative members of the commission shall5
not receive any per diem or any other form of compensation for serving on the commission.6
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the7
president of the Senate, the speaker of the House of Representatives, the commissioner of8
administration, the governor, the Council for a Better Louisiana, the Public Affairs Research9
Council of Louisiana, the Louisiana of Business and Industry, the Louisiana AFL/CIO, the10
Society of Louisiana Certified Public Accountants, the Louisiana State Bar Association, and11
the Board of Regents.12
The original instrument and the following digest, which does not constitute
a part of the legislative instrument, was prepared by Jay R. Lueckel.
DIGEST
Long SCR No. 65
Creates the Tax Structure and Governmental Program Review Commission to study the tax
structure of the state, including its tax laws and the related exemptions, exclusions, and
credits, and the state's governmental programs and operations with a view to developing
recommendations to improve the existing structures and enhance economic development for
the long-term prosperity for the citizens of Louisiana.
Provides for membership of the commission. Requires that meetings begin prior to
September 1, 2011 and requires the commission to report findings and recommendations
prior to January 1, 2012. Requires that staffs of the Senate, House of Representatives,
Legislative Fiscal Office, and Legislative Auditor staff the commission at its request.
Requires report to the Senate, House of Representatives, and governor prior to January 1,
2012.