Tax and Fiscal Policy Task Force

The American Legislative Exchange Council (ALEC) has eight task forces:


 * the Civil Justice Task Force,
 * the Commerce, Insurance and Economic Development Task Force,
 * the Communications and Technology Task Force,
 * the Education Task Force,
 * the Energy, Environment and Agriculture Task Force,
 * the Health and Human Services Task Force,
 * the International Relations Task Force, and
 * the Tax and Fiscal Policy Task Force.

(Until it was disbanded in April 2012, ALEC also operated a Public Safety and Elections Task Force, which adopted such "model" bills as the "Stand Your Ground" bill or "Castle Law" doctrine and the voter ID act.)

This article is about ALEC's Tax and Fiscal Policy Task Force. Corporations can join this task force for $3,000 a year. For "model" legislation crafted and adopted by the Tax and Fiscal Policy Task Force, go here.

2012 ALEC Winter Task Force Summit Substantive Agenda
While amendments, corrections, and repeals were offered, no new bills were proposed at the Washington D.C. conference.

2012 ALEC Spring Task Force Summit Substantive Agenda
The following model bills were adopted at Charlotte and then were sent on to the ALEC board for approval:


 * "Audit Equity and Process Simplification Act" (presented by Susan Bittick & Rep. John Otto of Texas) (The introduced legislation is on file with CMD. It "provides for a fair and reasonable refund process, which will allow for the reallocation of resources and should help generate significant cost savings for the state and its taxpayers.")


 * "Facilitating Business Rapid Response to State Declared Disaster Act" (presented by Deborah Bierbaum of AT&T) (The introduced legislation is on file with CMD. It "amends the state public services law, state law, and tax law pertaining to declared disasters.")


 * "Resolution on Taxation of Smokeless Tobacco Products versus Cigarettes" (presented by Sen. Wayne Niederhauser of Utah) (The introduced legislation is on file with CMD. It "calls for transparency of in terms of accurate and complete information on the relative risks of smokeless tobacco products.")

2011 ALEC Winter Task Force Summit Substantive Agenda
The following model bills were proposed at the Scottsdale conference:


 * "A Resolution Opposing State Bailouts by the Federal Government" (Presented by Brian Costin, Illinois Policy Institute) (This proposal "declares that the Federal Government should not take any action to redeem, assume, or guarantee state debt. It also asks that the Secretary of the Treasury report to Congress any negotiations to this effect.")


 * "Federal Receipts Reporting Requirements Act" (Presented by Sen. Wayne Niederhauser of Utah) (This proposal "requires state agencies and political subdivisions to report all receipts of federal funds and the percentage of their budget that comes from federal funding.")


 * "Model Legislation for Universal Regulatory Tax Credits" (Presented by Steve Slivinski, Goldwater Institute) (This proposal "creates a Universal Regulatory Tax Credit which taxpayers may claim if they have incurred costs and expenses as a result of excessive regulations imposed by the state, state agencies, or political subdivisions. It also requires that the Office of the Treasurer adopt rules and procedures by which taxing authorities may recoup these lost revenues from the entity that imposed the excessive regulation.")


 * "Public Pension Accounting Responsibility Act" (Presented by Rich Danker, American Principles Project) (This proposal "requires the chief executive and chief financial officers of the state to certify the accuracy of the information presented in the Comprehensive Annual Financial Report (CAFR). It also requires them to establish internal controls to monitor the state’s retirement system.")

2011 ALEC Summer Task Force Summit Substantive Agenda
The following model bills were proposed at the New Orleans conference:


 * "Local Government Transparency Act" (Presented by Brian Costin, Illinois Policy Institute) (This proposal "promotes accountability by providing strict standards for local government and school district transparency. Specifically, this bill mandates that online budget websites must list contracts, contact information for elected and appointed officials, schedule of meetings, and contracts with lobbying firms.")


 * "Subsidy Truce Compact" (Presented by Steve Slivinski, Goldwater Institute) (This proposal "prohibits party states from giving subsidies to private enterprises for the purpose of selectively supporting a specific industry or company, or to entice a specific industry or company to relocate an existing facility from one party state to another party state or open a new facility.")


 * "Public Pension Accounting Responsibility Act" (Presented by Bob Williams, Freedom Foundation) (This proposal "applies standards similar to Sarbanes-Oxley to the principal executive and financial officers of the State. Officers are charged with certifying that the Comprehensive Annual Financial Report(CAFR) is, to the best of their knowledge, accurate. They are further required to establish effective internal controls for monitoring state retirement systems. Knowingly violating any provision of this Act shall result in a fine, imprisonment, or both.")


 * "Unfunded Pension Liabilities Accounting and Transparency Act" (Presented by Bob Williams, Freedom Foundation) (This proposal "seeks to identify the extent to which several pension plans lack the necessary capital to pay all future obligations.")


 * "Pension Funding and Fairness Act" (Presented by Ted Dabrowski, Illinois Public Policy Institute) (This proposal "combines a traditional spending limit with debt paydown, rainy day fund, and taxpayer refund provisions.")


 * "Resolution Supporting the Mobile Workforce State Income Tax Simplification Act" (Presented by Joe Crosby, COST) (This resolution "proposes a uniform national standard for the taxation of nonresidents who travel for work in which an employee’s earnings are subject to full tax in his/her state of residence.")


 * "Resolution Urging Congress to Cut the Federal Corporate Tax Rate" (Presented by Joe Henchman, Tax Foundation) (This proposal "encourages Congress to cut the 35 percent federal corporate tax rate in order to improve the ability of the 50 U.S. states to compete for investment and jobs in the global economy.")


 * "Performance Note Act" (Presented by Sen. Wayne Niederhauser of Utah) (This proposal "enacts a legislative rule to provide a process for attaching a performance note on legislation that creates a new program or agency and to provide a review process based on the performance note.")


 * "Resolution on Streamlined Sales and Use Tax" (Presented by Sen. Wayne Niederhauser of Utah) (This proposal "encourages states to join the Streamlined Sales and Use Tax system. This system would allow states to collect sales taxes on out of state businesses while conforming their sales tax statutes to a single, uniform system.")

2011 ALEC Annual Meeting Substantive Agenda
According to the 2011 ALEC Annual Meeting Program, the focus was "on the latest ideas on pro-growth and tax policy and sensible budget reform...including a panel on corporate taxes, featuring Scott A. Hodge of the Tax Foundation, Stephen Moore of the Wall Street Journal, and Jim Carter of Emerson Electric. Additionally, co-authors Stephen Moore and Jonathan Williams will also lead a discussion of the 4th edition of Rich States, Poor States. Finally, Task Force members will also consider a dozen pieces of model legislation.

This model legislation included:


 * Amendments to ALEC's 21st Century Commercial Nexus Act - WITHDRAWN
 * Local Government Transparency Act (introduced by Brian Costin, Illinois Policy Institute)
 * Subsidy Truce Act (introduced by Steve Slivinski, Goldwater Institute)
 * Public Pension Accounting Responsibility Act (introduced by Bob Williams, Freedom Foundation) - WITHDRAWN
 * ALEC's Statement of Principles on Fixing State and Local Government Defined Benefit Plans (introduced by Bob Williams, Freedom Foundation) - ADOPTED
 * Unfunded Pension Liabilities Accounting and Transparency Act (introduced by Bob Williams, Freedom Foundation) - ADOPTED with amendment
 * Amendments to ALEC's Defined-Contribution Pension Reform Act (introduced by Bob Williams, Freedom Foundation) - ADOPTED with amendment
 * Pension Funding and Fairness Act (introduced by Ted Dabrowski, Illinois Policy Institute) - ADOPTED
 * Resolution Supporting the Mobile Workforce State Income Tax Simplification Act (introduced by Joe Crosby, Council on State Taxation (COST)) - ADOPTED
 * Resolution Urging Congress to Cut the Federal Corporate Tax Rate (introduced by Joe Henchman, Tax Foundation) - ADOPTED
 * Performance Note Act (introduced by Sen. Wayne Niederhauser (R-UT 9)) - WITHDRAWN
 * Resolution on Streamlined Sales and Use Tax (introduced by Sen. Wayne Niederhauser (R-UT 9)) - WITHDRAWN

Subcommittees

 * 21st Century Commerce and Taxation Working Group
 * Internet Subcommittee
 * Tax Reform Subcommittee
 * Tax and Expenditure Limitation (TEL) Subcommittee
 * Fiscal Policy Reform Working Group
 * Public Pension Reform Working Group
 * Unfunded Liabilities and Public Pensions Working Group

Co-Chairs

 * Jim Buck (R-IN), Public Sector Chair
 * Bob Williams (Founder & Senior Fellow, Evergreen Freedom Foundation ), Private Sector Chair

The Freedom Foundation is a libertarian think tank based in Olympia, WA, that says its mission is "to advance individual liberty, free enterprise, and limited, accountable government." The Freedom Foundation is a member of the State Policy Network and has received funding from the following conservative foundations: Coors-funded Castle Rock Foundation, the Lynde and Harry Bradley Foundation, the Sarah Scaife Foundation and the Walton Family Foundation (Wal-mart founders).

Corporate, Trade or Other Group Members
This is a partial list:
 * Council on State Taxation (COST)
 * Emerson Electric Co.
 * (Evergreen) Freedom Foundation
 * Goldwater Institute
 * Illinois Policy Institute
 * National Taxpayers Union
 * Tax Foundation
 * Wall Street Journal
 * Jim Carter (Director of Government Relations, Emerson Electric Co.) spoke on the "Corporate Taxes and International Competitiveness Panel" at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Brian Costin (Director of Outreach, Illinois Policy Institute) introduced the "Local Government Transparency Act" model legislation at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Joe Crosby (COO and Senior Director, Policy of the Council On State Taxation (COST)) introduced the "Multistate Corporate Tax Policy" and "Resolution Supporting the Mobile Workforce State Income Tax Simplification Act" model legislation at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Ted Dabrowski (Vice President of Policy, Illinois Policy Institute) introduced the "Pension Funding and Fairness Act" model legislation at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Peter Ferrara (Director of Entitlement and Budget Policy, Institute for Policy Innovation; Policy Advisor, Heartland Institute; Senior Fellow, Social Security Institute; and General Counsel, American Civil Rights Union ) spoke on "The Peril of State Income Taxes" at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Amber Gunn (Director, Economic Policy Center, Evergreen Freedom Foundation)
 * Joe Henchman (Vice President of Legal & State Projects, Tax Foundation) introduced the "Resolution Urging Congress to Cut the Federal Corporate Tax Rate" model policy at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting


 * Scott A. Hodge (President, Tax Foundation) spoke on the "Corporate Taxes and International Competitiveness Panel" at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Jason Mercier (Director, Center for Government Reform, Washington Policy Center; contributing editor to the Heartland Institute's Budget & Tax News; Treasurer, Washington Coalition for Open Government; and advisor to the 2002 Washington State Tax Structure Committee), Executive Committee member
 * Stephen Moore (Wall Street Journal Editorial board, ALEC "scholar" and founder of the Club for Growth) spoke on the "Corporate Taxes and International Competitiveness Panel" at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Barry W. Poulson, Ph.D. (Professor of Economics, University of Colorado, Boulder and Senior Research Fellow, Texas Public Policy Foundation; former President, North American Economics and Finance Association ), Co-Chair, Unfunded Liabilities and Public Pensions Working Group
 * Kristina Rasmussen (Executive Vice President, Illinois Policy Institute)
 * Steve Silvinski (Senior Economist, Goldwater Institute) introduced the "Subsidy Truce Compact" model legislation at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting
 * Richard Vedder (Distinguished Professor of Economics, Ohio University; member of ALEC's Board of Scholars), Advisor
 * Bob Williams (Founder and Senior Fellow, (Evergreen) Freedom Foundation; ALEC "scholar") spoke on "State Budget Solutions" and introduced the "Public Pension Accounting Responsibility Act," "ALEC's Statement of Principles on Fixing State and Local Government Defined Benefit Plans," "Unfunded Pension Liabilities Accounting and Transparency Act" and "Amendments to ALEC's Defined-Contribution Pension Reform Act" model legislation at the Tax and Fiscal Policy Task Force Meeting at the 2011 ALEC Annual Meeting

Legislative Members

 * Chris Lauzen (R-IL and Certified Public Accountant), Co-Chair, Unfunded Liabilities and Public Pensions Working Group
 * Steve Brunk (R-KS)
 * John P. Adams (R-OH)
 * Jamie Van Fossen (formerly R-IA), former Public Sector Chair
 * John P. Adams (R-OH), Member (2010),
 * Rep. Bruce D. Anderson (R-19A), Member
 * Steve Brunk (R-KS), Member (2009),
 * Sen. Alberta Darling (WI R-8), Alternate
 * Chris Lauzen (R-IL and Certified Public Accountant), Co-Chair (2009), Unfunded Liabilities and Public Pensions Working Group,
 * Rep. Daniel LeMahieu (WI R-59), Alternate
 * Sen. Terry Moulton (WI R-23), Member
 * Rep. Pam Myhra (WI R-40A), Member
 * Rep. Linda Runbeck (WI R-52A), Member
 * Rep. Patricia Strachota (WI R-58), Member
 * Rep. Robin Vos (WI R-63), Member
 * Sen. Van Wanggaard (WI R-21), Member
 * Rep. Anna I. Fairclough (AK R-27)
 * Rep. Mia Costello (AK R-27)
 * Sen. Catherine A. Giessel (AK R-P)
 * Sen. Lesil McGuire (AK R-N)
 * Rep. Justin D. Olson (AZ R-19)
 * Sen. Lori Klein (AZ R-6)
 * Sen. Rick Murphy (AZ R-9)
 * Sen. Steven B. Yarbrough (AZ R-21)
 * Rep. Jane English (AR R-42)
 * Rep. Ed Garner (AR R-41)
 * Rep. Cheri Gerou (CO R-25)
 * Rep. Bill Aman (CT R-14)
 * Rep. Vincent J. Candelora (CT R-86)
 * Rep. Christopher Davis (CT R-57)
 * Rep. Jason Brodeur (FL R-33)
 * Rep. Stephen L. Precourt (FL R-41)
 * Rep. Ed Setzler (GA R-35)
 * Rep. Larry E. O'Neal (GA R-146)
 * Rep. Lynne Riley (GA R-50)
 * Sen. Bill Heath (GA R-31)
 * Rep. Ken A. Roberts (ID R-8), Member
 * Rep. Jeffrey D. Thompson (ID R-33), Member
 * Sen. Dean L. Cameron (ID R-26), Member
 * Sen. Dean M. Mortimer (ID R-32), Alternate
 * Rep. Franco Coladipetrio (IL R-45), Member
 * Rep. Sandra M. Pihos (IL R-42), Member
 * Rep. Jil W. Tracy (IL R-93), Alternate
 * Sen. Chris Lauzen (IL R-25), Member
 * Sen. Jim Buck (IN R-21), ALEC State Chairman, and Co-Chair and Member of the Board of Directors
 * Sen. Brandt Hershman (IN R-7), Majority Whip and Member
 * Sen. Frank Mrvan, Jr. (IN D-1), Alternate
 * Sen. Thomas R. Sands (IA R-87), Member
 * Rep. Daniel J. Kerschen (KS R-93)
 * Rep. Marvin G. Kleeb (KS R-48)
 * Rep. Richard Carlson (KS R-61)
 * Sen. Dennis Pyle (KS R-1)
 * Rep. Jim DeCesare (KY R-21)
 * Rep. Robert R. Damron (KY D-39)
 * Sen. Brandon Smith (KY R-30)
 * Sen. Walter Blevins, Jr (KY D-27)
 * Rep. John M. Schroder, Sr. (LA R-77)
 * Rep. Cameron Henry, Jr. (LA R-82)
 * Rep. Chris C. Hazel (LA R-27)
 * Rep. Mack A. White, Jr. (LA R-64)
 * Rep. James R. Fannin (LA D-13)
 * Rep. R. Ryan Harmon (ME R-45)
 * Del. Andrew Serafini (MD R-2A)
 * Del. Gail H. Bates (MD R-9A)
 * Del. Ron A. George (MD R-30)
 * Del. Susan M. Aumann (MD R-42)
 * Rep. Amanda Price (MI R-89)
 * Rep. Aric Nesbitt (MI R-80)
 * Rep. Bruce D. Anderson (MN R-19A), Member
 * Rep. Pam Myhra (MN R-40A), Member
 * Rep. Linda Runbeck (MN R-52A), Member
 * Rep. Jeffrey S. Guice (MS R-114)
 * Rep. Roger G. Ishee (MS R-118)
 * Rep. Bobby B. Howell (MS R-46)
 * Sen. Merle G. Flowers (MS R-19)
 * Sen. Dean Kirby (MS R-30)
 * Sen. Terry W. Brown (MS R-17)
 * Rep. Jason Smith (MO R-150), State Chairman
 * Rep. Andrew Koenig (MO R-88)
 * Rep. Shane Schoeller (R-139)
 * Rep. Jason Smith (MO R-150), State Chairman
 * Rep. Andrew Koenig (MO R-88)
 * Rep. Shane Schoeller (MO R-139)
 * Rep. Shane Schoeller (MO R-139)
 * Rep. Noel Torpey (MO R-55)
 * Rep. Paul R. Curtman (MO R-105)
 * Rep. Cary Smith (MT R-55)
 * Sen. Bob Lake (MT R-44)
 * Sen. Dennis Utter (NE 33)
 * Sen. Tony Fulton (NE 29)
 * Sen. Abbie Cornett (NE 45)
 * Sen. Lavon L. Heidemann (NE 1)
 * Rep. Jordan Ulery (NH R-27), ALEC State Chairman and Member
 * Rep. Ken Weyler (NH R-8), Member
 * Rep. Carole McGuire (NH R-8), Alternate
 * Rep. Mary M. Allen (NH R-11), Alternate
 * Rep. Norman L. Major (NH R-8), Alternate
 * Rep. Beverly T. Rodeschin (NH R-2), Member
 * Rep. Nathaniel Quentin Gentry (NM R-30), Alternate
 * Rep. Anna M. Crook (NM R-64), Member
 * Rep. James R.J. Strickler (NM R-2), Member
 * Sen. Sander Rue (NM R-23), Member
 * Rep. Dale Robbins Folwell (NC R-74), Member
 * Sen. David Rouzer (NC R-12), Member
 * Rep. Alan Carlson (NC R-41), ALEC State Chairman, Member
 * Rep. Dave Weiler (NC R-30), Alternate
 * Rep. Craig Headland (NC R-29), Member
 * Rep. John Adams (OH R-78), Member
 * Rep. Ronald Maag (OH R-35), Member
 * Rep. Terry R. Boose (OH R-58), Member
 * Rep. Pat Ownbey (OK R-48), Alternate
 * Rep. Scott Martin (OK R-46), Alternate
 * Rep. David Dank (OK R-85), Member
 * Sen. David F. Myers (OK R-20), Alternate
 * Sen. Gary Stanislawski (OK R-35), Member
 * Rep. Michael R. McLane (OR R-55), Member
 * Rep. Stan Saylor (PA R-95),
 * Rep. Glen R. Grell (PA R-87), Member
 * Rep. Bruce W. Bannister (SC R-24), Member
 * Sen. Daniel B. Verdin, III (SC R-9), Member
 * Sen. George E. Campsen, III (SC R-43), Member
 * Sen. Mike T. Rose (SC R-38), Member
 * Rep. Mark K. Willadsen (SD R-11), Alternate
 * Rep. Hal Wick, (SD R-12) Member
 * Rep. Justin Cronin (SD R-23), Member
 * Sen. Al R. Novstrup	 (SD R-3), Alternate
 * Rep. Curtis G. Johnson (TN R-68), Alternate
 * Rep. Gerald McCormick (TN R-26), Alternate
 * Rep. Mike T. Harrison (TN R-9), Member
 * Sen. Reginald Tate (TN D-33), Member
 * Sen. Steve Southerland (TN R-1), Alternate
 * Sen. Bill Ketron (TN R-13), Member
 * Rep. John Otto (TX R-18), Member
 * Rep. Harvey Hilderbran (TX R-53), Member
 * Rep. Phil King (TX R-61), Alternate
 * Rep. Gary W. Eikins (TX R-135), Alternate
 * Rep. Dawnna M. Dukes (TX D-46), Alternate
 * Sen. Tommy Williams (TX R-4), Member
 * Rep. Gage Froerer (UT R-8), Member
 * Sen. Wayne Niederhauser (UT R-9), ALEC State Chairman and Member
 * Sen. Daniel Liljenquist (UT R-23), Alternate
 * Sen. J. Stuart Adams (UT R-22), Alternate
 * Del. Johnny S. Joannou (VA D-79), Member
 * Del. Harry R. Purkey (VA R-82), Member
 * Del. Timothy D. Hugo (VA R-40), Member
 * Sen. Ryan T. McDougle (VA R-4), Member
 * Rep. Gary C. Alexander (WA R-20), Member
 * Rep. Mike Armstrong (WA R-12), Member
 * Sen. Joseph Zarelli (WA R-18), Member
 * Sen. Mike D. Hewitt (WA R-16), Alternate
 * Del. Eric Householder (WA R-56), ALEC State Chairman and Member
 * Rep. Rosie M. Berger (WY R-51), Member
 * Rep. Charles P. Childers (WY R-50), Member
 * Rep. Bryan K. Pedersen (WY R-07), Member
 * Rep. Sue Wallis (WY R-52), Alternate
 * Rep. Amy L. Edmonds (WY R-12), Alternate

Staff

 * Jonathan Williams (adjunct fiscal policy fellow at the Kansas Policy Institute, former Koch Associate, former staff economist at the Tax Foundation ), Director
 * Kati Siconolfi, Legislative Assistant
 * Pia Decarsin, former Legislative Assistant
 * Don Sheff, former Legislative Assistant

Related SourceWatch articles

 * American Legislative Exchange Council
 * ALEC Task Forces
 * Civil Justice Task Force
 * Commerce, Insurance and Economic Development Task Force
 * Communications and Technology Task Force
 * Education Task Force
 * Energy, Environment and Agriculture Task Force
 * Health and Human Services Task Force
 * International Relations Task Force
 * Public Safety and Elections Task Force

External resources

 * Center for Media and Democracy, ALEC on Taxes and Budgets: Efforts to Reshape the Tax Code to Benefit Big Business and the Ultra Rich, organizational resource website, published July 13, 2012.