Legislation Overview
The Department plays an important role in the legislative process.
We bring expertise in tax policy, economic analysis and tax administration. Specifically, we assume four different roles related to legislation:
Year-Round Trend-Spotter
Department employees review federal legislation, court cases and other sources to find trends. Once trends are determined, we state their effects on current laws and administrative practices. We present the trends to the Governor and the Legislature and assist with drafting bills related to tax issues. We also determine technical flaws in legislation that has passed through into effective law. Once flaws are determined, we create revised legislation.
Year-Round Advisor
We advise the Governor, the Governor’s tax policy committee(s), heads of state agencies, legislators, interim legislative committees and state agency task forces on many tax issues. The Department reviews proposals before they are introduced into the legislative process. The reviews address the impact of policies, economic effects, fiscal and administrative impacts, and legal issues associated with the policies.
Legislative Reviewer and Analyst
Department employees analyze bills that affect the Department, and state and local revenues. We create Fiscal Impact Reports (FIRs) to examine a proposed bill. The FIRs look at the fiscal, legal, tax, policy and administrative impacts.
Legislative Advisor
We also provide testimony and advice during the legislative session. Our liaison office includes the Secretary, the tax policy director and other Department executives. This group advises and testifies before legislative committees and helps draft legislation. The liaison office also explains fiscal, policy and administrative impacts of proposed tax and motor vehicle legislation. One of this group’s main goals is to develop solutions to legislative issues.