Effective - 28 Aug 2004
21.810. Joint committee on tax policy established, members, appointment, duties. — 1. There is established a permanent joint committee of the general assembly to be known as the "Joint Committee on Tax Policy" which shall be composed of five members of the senate, appointed by the president pro tem of the senate, and five members of the house of representatives, appointed by the speaker of the house of representatives. A majority of the members of the committee shall constitute a quorum. The members shall annually select one of the members to be the chair and one of the members to be the vice chair. The speaker of the house of representatives and the president pro tem of the senate shall appoint the respective majority members. The minority leader of the house and the minority leader of the senate shall appoint the respective minority members. The members shall receive no additional compensation, but shall be reimbursed for actual and necessary expenses incurred by them in the performance of their duties. No major party shall be represented on the committee by more than three members from the senate nor by more than three members from the house. The committee is authorized to meet and act year round and to employ the necessary personnel within the limits of appropriations. The staff of the committee on legislative research, house research, and senate research shall provide necessary clerical, research, fiscal, and legal services to the committee, as the committee may request.
2. It shall be the duty of the committee:
(1) To make a continuing study and analysis of the current and proposed tax policy of this state as it relates to:
(a) Fairness and equity;
(b) True economic impact;
(c) Burden on individuals and businesses;
(d) Effectiveness of tax expenditures;
(e) Impact on political subdivisions of this state;
(f) Agreements and contracts with the federal government, other states and territories, political subdivisions, and private entities relating to the collection and administration of state and local taxes and fees;
(g) Compliance with the state and United States Constitution and federal and international law; and
(h) The effects of interstate commerce;
(2) To make a continuing study and review of the department of revenue, the department of economic development, the state tax commission, and any other state agency, commission, or state executive office responsible for the administration of tax policies;
(3) To study the effects of the coupling or decoupling with the federal income tax code as it relates to the state income tax;
(4) To make recommendations, as and when the committee deems fit, to the general assembly for legislative action or to report findings and to the departments, commissions, and offices for administrative or procedural changes;
(5) To study the effects of a sales tax holiday; and
(6) To examine and assess the public benefit of any tax credit program that is the subject of an audit by the state auditor pursuant to section 620.1300 and provide a report to the general assembly and the governor with the committee's findings and recommendations, if any, regarding such tax credit program within six months of receiving the audit report.
3. All state departments, commissions, and offices responsible for the administration of tax policies shall cooperate with and assist the committee in the performance of its duties and shall make available all books, records and information requested, except individually identifiable information regarding a specific taxpayer. The committee may also consult with public and private universities and academies, public and private organizations, and private citizens in the performance of its duties. The committee may contract with public and private entities, within the limits of appropriation, for analysis and study of current or proposed changes to state and local tax policy. The committee shall have the power to subpoena witnesses, take testimony under oath, compel the attendance of witnesses, the giving of testimony and the production of records.
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(L. 2003 H.B. 600 merged with S.B. 11, A.L. 2004 S.B. 1099)
Structure Missouri Revised Statutes
Title III - Legislative Branch
Section 21.010 - Meeting of the general assembly.
Section 21.020 - Joint meeting of senate and house, where held.
Section 21.030 - What officer shall preside — contempt — rules.
Section 21.040 - Members of either house may be punished for contempt.
Section 21.050 - Presiding officer may order detention of person disturbing meeting.
Section 21.060 - Majority necessary to a choice in elections.
Section 21.070 - Qualifications of senators.
Section 21.080 - Qualifications of representatives.
Section 21.090 - Vacancy, how filled.
Section 21.110 - Governor shall issue writs of election, when.
Section 21.120 - Writs of election, how directed.
Section 21.130 - Duty of election authority on receipt of writ.
Section 21.140 - Compensation of members — additional compensation of officers — mileage allowance.
Section 21.145 - Member's daily expense allowance — when paid.
Section 21.155 - Legislative employees, number, how determined.
Section 21.170 - Expense of serving process — witnesses' fees.
Section 21.180 - No allowance, except per diem.
Section 21.183 - Freshman tour of state institutions by newly elected members — expenses.
Section 21.200 - Expenses of visiting committees.
Section 21.210 - Allowance of accounts.
Section 21.220 - Expenses paid out of what fund.
Section 21.230 - Contingent expenses, how controlled.
Section 21.235 - Printing, other services for the senate — costs how paid — disposition of balance.
Section 21.240 - Joint expenses, how controlled.
Section 21.250 - Statutes, how authenticated when passed over veto, effective, when.
Section 21.260 - Appropriations to be itemized.
Section 21.280 - Local laws, how passed.
Section 21.300 - By whom signed, where published.
Section 21.310 - Proof of publication.
Section 21.320 - Notice to be attached to bill.
Section 21.330 - Mechanical roll call for house authorized.
Section 21.340 - Requirements for mechanical roll call.
Section 21.350 - Visual record board required.
Section 21.360 - Voting for another member — penalty.
Section 21.370 - Oaths, by whom administered.
Section 21.390 - Presiding officer may issue commission to take depositions.
Section 21.400 - Subpoenas shall be issued — attested, how.
Section 21.410 - Writs and process may be issued.
Section 21.420 - Lobbyists not to go upon the floor of the house or senate — penalty.
Section 21.430 - Disturbance of committee, how punished.
Section 21.525 - Institutions of higher education to report.
Section 21.553 - Joint committee on public retirement established — membership — terms.
Section 21.555 - Meeting of committee — quorum — officers, qualifications, expenses and per diem.
Section 21.557 - Personnel and actuarial assistance authorized — compensation, how paid.
Section 21.559 - Powers and duties of joint committee.
Section 21.561 - Retirement systems, state and local to cooperate.
Section 21.563 - Report, contents — submitted when.
Section 21.605 - Senate bills, how filed — immediate printing — what rules apply.
Section 21.610 - House bills, how filed — immediate printing — what rules apply.
Section 21.615 - Automatic introduction of filed bills.
Section 21.620 - Expenses, how paid.
Section 21.771 - Joint committee established, members, duties, meetings — expiration date.
Section 21.782 - Joint committee on eating disorders established, members, duties, report.
Section 21.790 - Task force established, members — duties — report.
Section 21.810 - Joint committee on tax policy established, members, appointment, duties.
Section 21.851 - Joint committee established, members, duties — report — expiration date.
Section 21.915 - Joint committee on rural economic development — members — duties — report.