TAX EXPENDITURE
REPORT
Six states took legislative action related to tax expenditure reports between February 2007 and July 2008, with two states enacting bills to improve tax expenditure reporting. In three of those states, legislation requiring the development of a tax expenditure website died in committee. In addition, a bill in New Jersey to tie tax expenditure reporting to the state budget process appeared to have stalled as of July 1, 2008. The most noteworthy positive development came in Oklahoma, which enacted legislation that creates a formal tax expenditure report for the first time.
The table below provides details on legislation related to tax expenditure reporting enacted or introduced between February 1, 2007, and July 1, 2008.
| State | Policy
Action since February 2007 |
Description | |
| Alabama |  |
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| Alaska | |
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| Arizona |  |
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| Arkansas | |
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| California | |
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| Colorado | |
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| Connecticut | |
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Connecticut introduced a bill (HB 5816) in 2008 that would have required the development of a comprehensive, searchable state tax expenditure website. The bill died in committee. |
| Delaware | |
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| District of Columbia | |
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| Florida | |
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| Georgia | |
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Georgia introduced a bill (HB 1161) in 2008 that would have required all state agencies to submit a listing of all tax expenditures to the state legislature annually, and requires the development of a searchable state tax expenditure website. The bill died in committee. |
| Hawaii | |
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| Idaho | |
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| Illinois | |
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| Indiana | |
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| Iowa | |
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| Kansas | |
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| Kentucky | |
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| Louisiana | |
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| Maine | |
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| Maryland | |
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| Massachusetts | |
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| Michigan | |
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| Minnesota | |
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| Mississippi | |
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| Missouri | |
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| Montana | |
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| Nebraska | |
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| Nevada | |
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| New Hampshire | |
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| New Jersey | |
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New Jersey introduced a bill (A 2139) in February 2008 that would require a tax expenditure report to be included in the governor's annual budget message. The report would include estimates of tax expenditures in the last completed fiscal year, the current fiscal year and the fiscal year to which the budget message applies. As of July 1, 2008, the bill had stalled in committee. |
| New Mexico | |
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| New York | |
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| North Carolina | |
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| North Dakota | |
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| Ohio | |
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| Oklahoma | |
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Oklahoma enacted legislation (SB 1511) in 2008 requiring the development of a biennial tax expenditure report. The first report will be submitted to the governor in October 2008. |
| Oregon | |
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| Pennsylvania | |
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| Rhode Island | |
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| South Carolina | |
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| South Dakota | |
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| Tennessee | |
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Tennessee introduced the Transparency in Government Act (HB 943 et al.) in 2008. The bill would have required the development of a comprehensive, searchable state tax expenditure website. HB 943 was withdrawn, and three other bills died in committee. |
| Texas | |
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| Utah | |
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| Vermont | |
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Vermont enacted legislation (H 888) in 2008 that requires any tax expenditure that costs the state less than $50,000 or has been claimed by fewer than 10 people in each of the previous three years to be repealed within two years. |
| Virginia | |
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| Washington | |
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| West Virginia | |
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| Wisconsin | |
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| Wyoming | |
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Source: CFED analysis of State Net data