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Tax Preferences, Citizen Commission for Performance Measurement of

Develops schedules to review tax preferences, based on a ten year review schedule. Tax preference is defined as an exemption, exclusion, or deduction from the base of a state tax; a credit against a state tax; a deferral of a state tax; or a preferential state tax rate. The Commission also comments on the reviews which are conducted in independently by JLARC (Joint Legislative Audit and Review Committee Staff). The Commission may exempt any preference it determines to be a "critical part of the structure of the tax system", and may further recommend an expedited review process for any tax preference.