Tax Reform Study Committee
The committee is to study tax reform that may include revising the existing tax structure and considering alternative forms of taxation. The purpose of the committee is to conduct a comprehensive examination of taxation in Montana.
The committee shall develop an inventory of taxes imposed at the state and local level, provide analysis that evaluates existing taxes, examine tax expenditures to assess the ongoing merit of each expenditure, and examine alternative methods of taxation from existing sources as well as from new sources of revenue.
The committee is required to submit a written report to the Montana Legislature not later than December 1, 2004. The report will include recommendations and proposed legislation, if any is necessary, to provide tax reform in Montana.
- Members
- Agendas
- Minutes
- Final Report
- Transmittal Letter
- Table of Contents
- Executive Summary
- Section 1 - Tax Reform Study Committee - Genesis, Charge and Membership
- Section 2 - School Funding
- Section 3 - Evaluation of Montana's Current Tax Structure
- Section 4 - Establishing Montana's Tax Structure Baseline
- Section 5 - Findings by Tax Type
- Section 6 - Comprehensive Tax Reform
- Section 7 - Committee Recommendations and Tax Reform Proposals
- Reports Provided at Regular Committee Meetings
- 101 Mill Credit By Class 3/29/04
- Beer Tax 2/24/04
- Business Tax Incentives 8/6/03
- Changes in Combined Federal/State Marginal Individual Income Tax Rates for High Income Filers Under SB407, 2003 Legislature 1/16/04
- Cigarette Tax 2/24/04
- Coal MT vs WY 5/3/04
- Coal Production Tax Comparison of Montana and Wyoming 3/29/04
- Comparison of MACO Tax Reform Bill (SB258, 1997) with Peterson Tax Reform Bill (HB749, 2003) and Mangan Tax Reform Bill (SB470, 2003) 11/13/03
- Corporation Tax Rates 2/24/04
- Corporation License Tax Expenditures 6/12/04
- Corporation License Tax Overview 6/12/04
- Current and Previous Tax Study Committees 9/11/03
- Electrical Energy Tax Western States Comparison 3/29/04
- Estimated Increase in Federal Income Taxes Paid by Montanans from Eliminating State Individual Income and Property Taxes By Adjusted Gross Income Bracket - Tax Year 1999 Data 1/16/04
- Estimated Tax Per Ton Montana vs. Wyoming 3/29/04
- Estimated Sales Tax Paid by Income Bracket 5/3/04
- Expenditure Categories 11/18/03
- Expenditure Pies 11/18/30
- Explanation of Differences in Property Tax Revenue Between the US Census' and the Department of Revenue's Biennial Report 10/08/03
- Exportablity and Net Wealth Implications for Montanans in the Context of Comprehensive Tax Reform 1/16/04
- Fees and General Fund Portion Table 2/24/04
- Fees Collected by State Agencies, Fiscal Year 2003 01/16/04
- Gross Receipts Tax 3/29/04
- Guiding Principles of Taxation 8/6/03
- HB749 Constitutionality of Income Tax Credit 3/29/04
- Impact of Eliminating 101 State Mills on Federal Taxation of Corporations 5/3/04
- Impact of Implementing a Soft Drink Tax in Montana 3/29/04
- Implications of Tying State Individual Income Tax Liability to Federal Taxable Income or Federal Tax Liability 3/22/04
- Increasing the Corporation Minimum Tax 7/12/04
- Individual Income Tax Credits 2/24/04
- K-12 Public School Funding Study Structure of School Funds Working Group Report 11/1/01 3/29/04
- Lee Heiman - Constitutional Property Tax Parameters 1/15/04
- Limiting Property Tax Revenues for State and Local Governments 8/6/03
- Liquor Tax 2/24/04
- Local Government Revenues 2/24/04
- Lodging Tax 2/24/04
- Metal Mines Taxation 3/29/04
- Net Proceeds Taxes on Bentonite Mines in Montana 6/16/04
- Oil and Natural Gas New Production Incentives 3/29/04
- Oil Production Tax Comparison of Midwestern and Western States 3/29/04
- Options for Property Tax Reductions 3/29/04
- Other Tobacco Products Tax 2/24/04
- Peterson Comprehensive Tax Reform Plan - Impact Analysis 3/29/04
- Peterson Comprehensive Tax Reform Plan - Net Capital Position 3/29/04
- Peterson Comprehensive Tax Reform Plan - Net Financial Impact 3/29/04
- Peterson Comprehensive Tax Reform Plan - Timing of Impacts 3/29/04
- Peterson Comprehensive Tax Reform Plan - Timing of Impacts (Options) 3/29/04
- Potential Uses of Sales Tax Revenue for School Funding 3/29/04
- Pre- and Post Senate Bill 407 Marginal Rate Examples 1/16/04
- "Progressive" and "Regressive" Taxes 11/13/03
- Property Tax on Coal Equipment, MT vs. WY 5/4/04
- Rental Car Tax 2/24/04
- Revenue and Tax Categories 11/18/03
- Revenue and Tax Pies 11/18/03
- Revenue from a Sales Tax in Montana 8/6/03
- Revenue from a Sales Tax in Montana - Sales Tax Menu 8/6/03
- Review of Past Montana Tax Study Committees 11/13/03
- Sales Tax 2/24/04
- Sales Tax Burden for Different Bases 6/12/04
- Sales Tax Revenue Estimate 3/29/04
- Sales Tax Revenue Committee Worksheet 7/12/04
- SB407 - Breakdown of Top Income Bracket, All Households, TY2006 Impacts 6/12/04
- SB407 - Households with Tax Increase of More Than $5,000 6/12/04
- SB407 - Description and Impact 8/6/03
- Shift in Property Tax Burden by Tax Class From Eliminating Class 8 Business Equipment 6/16/04
- Specific Taxation Issues of Native Americans in Montana 11/13/03
- State and Federal Deductibility of Income and Property Taxes 1/16/04
- State Individual Income Tax Bases and Selected Rates - Tax Year 2003 3/29/04
- State Revenue Sources Comparison 8/6/03
- State Tax Revenue and Its Distribution, Fiscal Year 2003 1/16/04
- Streamlined Sales Tax Project 7/7/03
- Streamlined Sales Tax Project Memo 6/12/04
- Streamlined Sales Tax Project Registrations 6/12/04
- Streamlined Sales Tax Project Returns and Remittances 6/12/04
- Summary of Property Tax Reduction Options 3/29/04
- Tax Increment Financing Districts (TIF) 7/12/04
- Tax Structure MT v. US 8/6/03
- Ten Year History of Individual Income Tax Credits 2/24/04
- Types of Consumption Taxes 8/8/03
- Uniform Property Tax Classification 8/6/03
- Video Gaming Tax Comparison of All States with Gaming 3/29/04
- Wine Tax 2/24/04
For background documents or other information, e-mail Kelli Swanson.
