B&R COMMITTEE MEMBERSHIP NCSL RULES OF ......legislator and staff chairs of each standing committee. Members will preview policies for consideration and decide on joint and re-referrals

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B&R COMMITTEE MEMBERSHIP…………………………...10

NCSL RULES OF PROCEDURE………………………….........14

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All meetings will take place at Boston Convention and Exhibition Center unless otherwise noted.

Budgets and Revenue Committee Leadership

Co-Chairs Senator Robert E. Dvorsky, Iowa Representative Julie S. Stokes, Louisiana Vice Chairs Representative Marvin L. Abney, Rhode Island Representative Sylvia J. Luke, Hawaii Senator Anna I. MacKinnon, Alaska

Staff Co-Chairs Patrick Goldsmith, Louisiana Esther Van Mourik, Colorado Staff Vice Chairs Mary A. Cleary, Michigan Nandana Kalupahana, Hawaii Krista Lee, Tennessee NCSL Staff Max Behlke – Washington D.C. Jake Lestock – Washington D.C. Arturo Pérez – Denver

- Denotes Budget and Revenue Committee sessions.

Sunday, August 6

7:30 a.m. – 1 p.m. Preconference Programs

11:45 a.m. – 1:00 p.m.

Boston Convention Center

Room 206 AB

Legislative Summit Orientation

First time at the Summit? Take part in this interactive orientation and learn how to navigate your way through the nation's most substantive public policy meeting. Hear about the business meeting, standing committees, deep dives and issue forums to get the most out of your time in Boston!

Speakers

• Neal Osten, Director, National Conference of State Legislatures

• Arturo Pérez, National Conference of State Legislatures

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Sunday, August 6

1 – 2:00 p.m.

Boston Convention Center Ballroom

Sunday General Session – From Politics to Statesmanship: Solving Problems in a Bipartisan World

Solving complex problems is always difficult, and the job is harder when the participants are from different parties. Hear from Massachusetts’ two distinguished legislative leaders—both Democrats—and the Commonwealth’s Republican governor on how they roll up their sleeves and reach consensus to move their state forward.

Speakers

• Senator Dan Blue, North Carolina (Presiding)

• William Weld, former Governor, Massachusetts (Moderator)

• Governor Charles Baker, Massachusetts

• Speaker Robert A. DeLeo, Massachusetts

• Senator Stanley C. Rosenberg, Massachusetts

2:15 – 3:15 p.m.


Room 256

State and Federal Budget Update

Hear NCSL's latest findings on state budget and tax actions and receive an update on the most recent federal budget activity and its effect on states. The presentations will be followed by a roundtable committee discussion of individual state fiscal situations.

Speakers

• Arturo Pérez, National Conference of State Legislatures

• Max Behlke, National Conference of State Legislatures

• Marcia Howard, Federal Funds Information for States

3:15 – 4:15 p.m.


Room 256

Is the Taxation of Services Inevitable?

As digital services and products become an increasingly important share of the economy, will states need to broaden their tax bases to include the taxation of more services to stabilize their revenues? This session will explore the service based economy and how this transformation of the American economy is impacting traditional revenue sources for states.

Panelists

• Representative Julie Stokes, Louisiana (Moderator)

• Maureen Riehl, Professional Services Alliance

• Scott Drenkard, Tax Foundation

• Michael Mazerov, Center for Budget and Policy Priorities

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4:30 – 5:30 p.m.


Room 256

How do State Budget Structures Influence Economic Growth?

There is a vibrant debate among tax experts concerning whether, and to what degree, how state fiscal structures and tax increases or decreases affect a state’s economy. This session will examine both sides of the debate and explore whether the outcome of tax changes in one state can be expected in other states.

Panelists

• Representative Julie Stokes, Louisiana (Moderator)

• David Brunori, Quarles & Brady LLP

• Matt Gardner, Institute on Taxation and Economic Policy (Not Confirmed)

• Joe Henchman, Tax Foundation

5:25 – 6 p.m.


Room 257A

NCSL Steering Committee

The NCSL Steering Committee includes the overall standing committee officers and the legislator and staff chairs of each standing committee. Members will preview policies for consideration and decide on joint and re-referrals of policy directives and resolutions as necessary.

Presiding: Co-Chairs, NCSL Standing Committees

• Delegate Sally Y. Jameson, Maryland

• Speaker Robin J. Vos, Wisconsin

5:30 – 7:30 p.m.

Convention Center Lawn on D

Opening Reception

We’re having a party and it’s for you! Come join us at The Lawn on D so you can have the ultimate New England experience. Network with your peers over lobster tails, New England wines and local craft beers.

Monday, August 7

7:30 – 8:30 a.m.


Room 152

Joint with the NCSL Committee on

Communications, Financial Services, and Interstate

Commerce

Breakfast Session: Money Transmitter Taxes

NCSL gratefully acknowledges PayPal for their support of this breakfast.

State and federal efforts to impose an additional charge on wire transfers are raising concerns for traditional money services businesses like Western Union and new-comers like Amazon, Facebook, Google, PayPal and Square, who are licensed as money transmitters across the country at the state level. Discuss the ramifications of these additional charges on traditional and non-traditional money transmission companies.

Speakers

• Usman Ahmed, PayPal, Washington, D.C.

• Speaker: Jillian Pevo, Western Union, Washington, D.C.

• Speaker: Senator Bo Watson, Tennessee

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8:45 – 10:00 a.m. Boston Convention

Center

Room 156 A

What Would It Take to Balance the Federal Budget?

The federal government is spending more than $500 billion a year than it is raises in taxes and the national debt is now nearly $20 trillion (77% of GDP). If nothing is done, the debt will reach $25 trillion by 2027 (89% of GDP), which would threaten the stability of the nation’s finances. While addressing the problem would indeed be politically difficult, persistent deficits of this magnitude are likely to lower standards of living, make us dangerously dependent on the rest of the world, and pass on large fiscal burdens to future generations.

This session will provide an overview of the federal budget followed by presentations and discussions for how the federal government can get its fiscal house in order.

Speakers

• Senator David Long, Indiana (Moderator)

• Tim Penny, Committee For a Responsible Federal Budget, Washington, D.C.

• Eugene Steuerle, The Urban Institute, Washington, D.C.

• Susan Irving, U.S. Government Accountability Office, Washington, D.C.

10:15 – 11:45 a.m.


Room 156 A

Budgets and Revenue Committee Business Meeting

Committee members discuss and vote on committee business, and consider, review policies and vote on any new policy resolutions submitted for consideration.

A PDF version of the current Budgets and Revenue Committee Policy Directives and Resolutions can be found here.

Presiding

• Senator Robert E. Dvorsky, Iowa

• Representative Julie S. Stokes, Louisiana

11:45 a.m. – 12:15 p.m.


Room 257A

NCSL Steering Committee

The steering committee reviews the policies reported from the standing committees at the Summit and determines the calendar for the NCSL Business Meeting on Monday, Aug. 7, at 3:15 p.m.




http://www.ncsl.org/documents/standcomm/scbudg/BudgetsRevenuePolicies_Feb92017.pdf

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12:00 – 1:15 p.m.


Room 156 A

Lunch Session: Taxation and The Sharing Economy

NCSL gratefully acknowledges the American Hotel Lodging Association (AHLA) for sponsoring this lunch session.

This lunch session will provide an overview of legislative activity around the country this year related to the sharing economy and taxation, including a panel discussion with two legislators who will share their experiences from this legislative session regarding short term housing rental legislation.

Speakers

• Troy Flanagan, American Hotel Lodging Association (Moderator)

• Liz Malm, Multistate Associates

• Assemblywoman Irene Bustamante Adams, Nevada

• Senator Tommy Norment, Virginia

1:30 – 3:00 p.m.


Room 156 A

Public Pensions: Legislative Oversight and Plan Governance

Public pension trustees oversee public retirement systems, but state legislatures, governors and others also play key roles in determining and funding benefits and deciding how assets are invested. Hear about how states are approaching emerging issues in pension plan governance and what they mean for funding discipline.

Speakers

• Joshua Franzel, Center for State and Local Government Excellence

• Hank Kim, NCPERS

3:15 – 5:00 p.m.


Room 210 ABC

NCSL Annual Business Meeting

All legislators and legislative staff are encouraged to attend the Business Meeting and consider Policy Directives and Resolutions that will guide NCSL's advocacy efforts before Congress and the administration; amendments to the Bylaws and Rules of Procedure; election of NCSL officers; and approval of the Conference budget. All other meeting participants are welcome to observe.




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Tuesday, August 8

9 – 10:00 a.m.


Tuesday General Session – Voter’s Opinions: Where do we Stand?

Frank Luntz is one of the nation's foremost political commentators and pollsters. Known as the Focus Group Czar, he captures the attitudes of American voters on politics, policies and the direction of the country. He is a news analyst for CBS and author of three New York Times best-sellers.

Speaker

• Frank Luntz, Luntz Global

10:15 a.m. – 12:30 p.m.


Room 204 AB

Beyond the Horizon: U.S. Economic Outlook

The national economy continues to improve, but revenue growth in states remains weak. Demographic shifts, proposed federal policies, and the possibility of major changes in spending priorities challenge lawmakers as they navigate a recovery unlike any other in recent history.

Speakers

• Jonathan Ball, Office of the Legislative Fiscal Analyst, Utah (Moderator)

• Beth Ann Bovino, Standard & Poor's, New York

• William Fox, University of Tennessee

• Daniel White, Moody's Analytics, Pennsylvania

12:30 – 2:00 p.m.


Hall B1

Exhibit Hall Luncheon

NCSL gratefully acknowledges ISRI for their support of this luncheon.

Enjoy a delicious lunch with your colleagues and visit exhibitors from around the nation with interesting information and policy perspectives.

2:15 – 3:30 p.m.

B.C.C.

Room 254 AB

Measuring Risk in State Pension Plans

Since 2000, investment losses and other risks have helped create more than a $1 trillion gap in state pension funding. New tools are available to better understand the effect various types of market and benefit changes can have on pension plan funding levels. Learn how state policymakers can stress test their plans and mitigate any risks these tools reveal.

Speakers

• Graham Schmidt, Cheiron, Inc., California

• John Sugden, S&P Global Ratings, New York

6:30 – 10 p.m.

Offsite

Reception at Fenway Park

Never been to Major League Baseball’s oldest ballpark? Well now is your chance! Experience the view from Yawkey Way and the Green Monster while snacking on ballpark cuisine. This is an event you won’t want to miss.

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Wednesday, August 9

8 – 9:15 a.m. Republican and Democrat Breakfasts

9:30 a.m. – 10:45 a.m.

B.C.C.

Room 206 AB

What Happened to the American Dream?

The idea that children are able to achieve a higher standard of living than their parents was part of the American dream. But a recent study from Stanford and Harvard says this no longer holds true. Just 46 percent of 30-year-olds today are making more than their parents did at age 30. This changing landscape will affect consumption, the job market and the economy.

Speakers

• Katherine Schill, Minnesota (Moderator)

• Kenan Fikri, Economic Innovation Group

• Robert Manduca, Harvard University

11 a.m. – 12:15 p.m.

B.C.C.

Room 156 BC

What Could Federal Tax Reform Mean for the States?

The Trump administration has made federal tax reform a key proposal and would likely have the support of Congress in making some changes. Learn how potential reforms could affect state budgets and spending priorities since many state taxes closely conform to the federal tax code.

Speakers

• Joseph Crosby, MultiState Associates (Moderator)

• Representative Jay R. Kaufman, Massachusetts

• Representative Julie S. Stokes, Louisiana

12:30 – 2:15 p.m.


2018 Legislative Summit Kick-Off Luncheon – Where Do We Go From Here? Leadership in Challenging Times.

Presidential historian Doris Kearns Goodwin will reflect on more than 150 years of U.S. history to put into context our most recent unconventional presidency. Goodwin will share her deep understanding of the ambition, resolution and resilience of some of our nation’s most revered presidents, and explain how past setbacks and triumphs shed light on the cultural, economic and political transformations that define today’s times. Goodwin will bring to life some of our most successful presidents to provide insight for today’s leaders, and to demonstrate that however fractured our modern political culture has become, our democracy is also resilient and has survived—even thrived—through troubling times in the past.

Speaker

• Doris Kearns Goodwin

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NCSL STANDING COMMITTEE ON BUDGETS AND REVENUE MEMBERSHIP Updated August 1, 2017

NCSL’s Budgets and Revenue Committee is one of nine NCSL Standing Committees. These committees are vital to NCSL’s successful representation of state interests in Washington, D.C., and the facilitation of policy innovation among state and territorial legislatures. Please contact any of the committee staff for details about the committee, state-federal policies under its jurisdiction, or upcoming meetings and educational events.

COMMITTEE OFFICERS

Co-Chair: Senator Robert E. Dvorsky, Iowa

Co-Chair: Representative Julie S. Stokes, Louisiana

Vice Chair: Representative Marvin L. Abney, Rhode Island

Vice Chair: Representative Sylvia J. Luke, Hawaii

Vice Chair: Senator Anna I. MacKinnon, Alaska

Staff Co-Chair: Patrick Goldsmith, Louisiana

Staff Co-Chair: Esther Van Mourik, Colorado

Staff Vice Chair: Mary A. Cleary, Michigan

Staff Vice Chair: Nandana Kalupahana, Hawaii

Staff Vice Chair: Krista Lee, Tennessee

COMMITTEE STAFF

NCSL Washington, D.C. Office: Max Behlke, Jake Lestock

NCSL Denver Office: Arturo Pérez

Committee Membership by State

Alabama Rep. Steve Clouse Rep. Danny Garrett Sen. Rusty Glover Sen. Timothy Melson John E. Norris, Dept of Examiners of Public Accounts Sen. Arthur Orr Sen. Trip Pittman Sen. Hank Sanders Rep. Phil Williams Alaska Rep. DeLena M. Johnson Rep. Andrew L. Josephson Sen. Anna I. MacKinnon David Teal, Legislative Finance Division Arizona Sen. Sylvia Tenney Allen Sen. John Kavanagh

Sen. Debbie Lesko Sen. Martin J. Quezada Carolyn Speroni, Arizona State Senate Arkansas Rep. Frances Cavenaugh Sen. Lance R. Eads Rep. Les Eaves Sen. Trent C. Garner Rep. Monte Hodges Sen. Missy Thomas Irvin Rep. Lane Jean Rep. Laurie J. Rushing Sen. Larry R. Teague California Assemb. Richard H. Bloom Assemb. Melissa A. Melendez Ryan Miller Assemb. Shirley N. Weber

Colorado Rep. Christopher J. Hansen Sen. Kent D. Lambert Sen. Kevin Lundberg Sen. Dominick A. Moreno Rep. Daniel Pabon Esther Van Mourik Connecticut Sen. Beth A. Bye Sen. John W. Fonfara Lisa Hammersley Katie Hubbard, Senate Democrats Vin Mauro, LOB Room 3300 Rute Pinhel , Office of Legislative Research Joel Rudikoff, Senate Democrats Delaware Sen. Catherine L. Cloutier Rep. James J. Johnson Rep. S. Quinton Johnson IV

mailto:[email protected]



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Rep. Harvey R. Kenton Rep. Valerie J. Longhurst Sen. Harris B. McDowell III Mike Morton, Office of the Controller General Sen. David P. Sokola Verity Watson, Division of Research - Legislative Council District of Columbia Councilmember Anita Bonds Florida Jamie DeLoach, Senate Ways and Means Committee Kathy McGuire, OPPAGA Georgia Rep. Timothy L. Barr Rep. Amy A. Carter Rep. Earl D. Ehrhart Rep. Micah T. Gravley Rep. David W. Knight Christine Murdock, House Budget and Research Office Rep. Jay Powell Rep. Paulette Rakestraw Rep. Terry A. Rogers Rep. Richard H. Smith Rep. Jan B. Tankersley Sen. Renee S. Unterman Martha R. Wigton, House Budget and Research Office Hawaii Rep. Romeo M. Cachola Rep. Isaac W. Choy Rep. Ty J.K. Cullen Sen. Donovan M. Dela Cruz Nandana Kalupahana, House Committee on Finance Rep. Sylvia J. Luke Sen. Gilbert R. Riviere Sen. Jill N. Tokuda Rep. Gene R. Ward Rep. Kyle T. Yamashita Idaho Sen. Brent Hill Rep. Janet M. Trujillo Illinois Sen. Pamela J. Althoff Jessica Basham, Research & Appropriations - House Democratic Staff Noe Chaimongkol James Foys, Senate Rep. Staff Office Scott Hurrelbrink, Senate Rep. Staff Office Sen. Toi W. Hutchinson Ben Ruddell, House Republican Research Staff Frank Straus

Sen. Donne E. Trotter Indiana Rep. Tim N. Brown Sen. Doug Eckerty Erik Gonzalez, House Democratic Caucus Sen. Brandt Hershman Rep. Todd M. Huston Sen. Luke Kenley Rep. Gregory W. Porter Diane Powers, Legislative Services Agency Krista Rivera, Senate Majority Caucus Rep. Hal Slager Ben Tooley, House Ways and Means Iowa Sen. Robert E. Dvorsky Theresa Kehoe, Senate Holly M. Lyons, Legislative Services Agency Rusty Martin, Senate Democratic Caucus Kansas Sen. Richard L. Billinger Rep. Erin L. Davis Rep. Steven C. Johnson Rep. Bill M. Sutton Rep. Troy L. Waymaster Kentucky Sen. David P. Givens Harland Hatter Sen. Stan Humphries Sen. Ray S. Jones II Sen. Christian McDaniel Rep. Jerry T. Miller Sen. Robert Stivers Chuck Truesdell, Office of Budget Review Louisiana Rep. Neil C. Abramson Rep. Tony Bacala Sen. Wesley T. Bishop Rep. Franklin J. Foil Patrick Goldsmith Rep. Cameron Henry Jr. Rep. James H. Morris Rep. Patricia Haynes Smith Rep. Julie S. Stokes Maine Sen. Catherine E. Breen Sen. Justin M. Chenette Sen. Dana L. Dow Rep. Aaron M. Frey Sen. James M. Hamper Rep. Erik C. Jorgensen Sen. Roger J. Katz Grant Pennoyer, Office of the Exe. Director Rep. H. Stedman Seavey Rep. Jeffrey L. Timberlake

Maryland Phillip Anthony Matthew Bennett, Dept of Legislative Services J. Ryan Bishop, Dept of Legislative Services/Ofc of Policy Analysis Del. Mary Beth Carozza Jennifer Chasse, Dept of Legislative Services/Ofc of Policy Analysis Sen. Ulysses Currie Patrick S. Frank, Dept. of Legislative Services Del. Anne Healey Del. Sheila E. Hixson Del. Adrienne A. Jones David B. Juppe, Dept of Legislative Services/Ofc of Policy Analysis Sen. Edward J. Kasemeyer Scott D. Kennedy, Dept of Legislative Services/Ofc of Policy Analysis Sen. Nancy J. King Del. Marc Korman Sen. Richard S. Madaleno Jr. Laura McCarty, Dept of Legislative Services/Ofc of Policy Analysis Steve Mcculloch, Dept of Legislative Services/Ofc of Policy Analysis Sen. Nathaniel J. McFadden Del. Maggie L. McIntosh Robert Rehrmann, Dept of Legislative Services Michael C. Rubenstein, Dept of Legislative Services Theresa Tuszynski, Dept of Legislative Services/Ofc of Policy Analysis Massachusetts Rep. James Arciero Rep. Ruth B. Balser Rep. Jennifer E. Benson Sen. Michael D. Brady Rep. Antonio F. D. Cabral Rep. James M. Cantwell Mackenzie Chase, House Committee on Bonding, Expend & Assets Rep. Angelo L. D'Emilia Sen. Vinny M. DeMacedo Rep. Brian S. Dempsey Sen. Sal N. DiDomenico Rep. Geoffrey G. Diehl Rep. James J. Dwyer Rep. Lori A. Ehrlich Rep. Ann-Margaret Ferrante Sen. Linda Dorcena Forry Rep. Colleen M. Garry Rep. Thomas A. Golden Jr. Sam Goldhar, House Ways and Means Committee Norman Jae Hong Han , House Committee on Ways & Means Marita Jillett, House Committee on Ways and Means Rep. Jay R. Kaufman

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Kathryn Kendall, House Committee on Ways and Means Arthur Kimball-Stanley, House Committee on Bonding, Expend & Assets Rep. Robert M. Koczera Rep. Stephen Kulik Sen. Joan B. Lovely Anna Lucey Patrick Lynch, House Committee on Ways and Means Rep. Aaron M. Michlewitz Tim Miley, House Committee on Revenue Paola Moll, House Committee on Revenue Lauren B. Nelson, House Committee on Ways and Means Rep. Shaunna L. O'Connell Rep. Thomas M. Petrolati Rep. Angelo J. Puppolo Jr. Sen. Michael J. Rodrigues Rep. Angelo M. Scaccia Rep. Paul A. Schmid III Jessica Seney, House Committee on Revenue Rep. Todd M. Smola Sen. Karen E. Spilka Rep. Thomas M. Stanley Lisa Ugelow, House Committee on Revenue Rep. Donald H. Wong Michigan Nikole Brown Mary A. Cleary, House Fiscal Agency Rep. Laura Cox William E. Hamilton, House Fiscal Agency Ellen Jeffries, Senate Fiscal Agency Kyle I. Jen, Fiscal Agency Rep. Robert L. Kosowski Rep. Kim LaSata Brandon Lever, LSB -- Research Services Division Rep. Steve Marino Elizabeth Pratt, Senate Fiscal Agency - Appropriations Jim Stansell, Michigan House Fiscal Agency Rep. Rob VerHeulen David Zin, Senate Fiscal Agency Minnesota Rep. Sarah Anderson Rep. Lyndon R. Carlson Rep. Steve J. Drazkowski Bill (William) Marx, House of Rep.s Rep. Sandra A. Masin Rep. Tim O'Driscoll Katherine B. Schill Cynthia Templin, House of Rep.s Mississippi Howard Brown Jr. Sen. Terry C. Burton Sen. Eugene S. Clarke

Sen. Joey Fillingane Andrew Ketchings, House of Rep.s David Pray, Legislative PEER Committee Randy Sanders, Legislative Budget Office Bart Sperry, House of Rep.s Rep. Rufus E. Straughter Linda Triplett, Legislative PEER Committee Missouri Rep. Justin Alferman Adam Crumbliss Rep. Scott Fitzpatrick Rep. Karla May Sen. Ryan Silvey Montana Sen. Mark W. Blasdel Jaret Coles, Legislative Services Division Rep. Kimberly P. Dudik Rep. Tom Jacobson Julie Johnson, Legislative Services Division Sen. Frederick D. Moore Megan Moore, Legislative Services Division Sen. Ryan Osmundson Rep. Marilyn Ryan Sheri Scurr Sen. Jon C. Sesso Sen. Fred Thomas Rep. Jeremy Trebas Sen. Cynthia Wolken Nebraska Tom Bergquist, Legislative Fiscal Office Sen. Kate J. Bolz Michael Calvert, Legislative Fiscal Office Sen. Burke J. Harr Sen. Robert Hilkemann Sen. John S. McCollister Sen. Mike McDonnell Keisha Patent, Legislative Research Office Sen. Jim Smith Sen. John P. Stinner Sr. Nevada Assemblymember Paul Anderson Assemblymember Maggie A. Carlton Sen. Ben Kieckhefer Sen. David R. Parks Sen. Michael C. Roberson Assemblymember Michael Sprinkle Sen. Joyce L. Woodhouse New Hampshire Rep. Patrick F. Abrami Rep. Susan W. Almy Rep. Richard W. Barry Sen. Lou D'Allesandro Mike Hoffman, Office of Legislative Budget Assistant

Michael Kane, Office of Legislative Budget Assistant Michael J. Landrigan, Office of Legislative Budget Assistant Rep. Norman L. Major Rep. Lynne M. Ober Kevin P. Ripple, Office of Legislative Budget Assistant-Budget Division Christopher M. Shea, Office of Legislative Budget Assistant New Jersey Catherine Brennan Eugene Lepore, Senate Majority Office Mark Magyar Assemblymember Eliana Pintor Marin Assemblymember Gary S. Schaer Sen. Stephen M. Sweeney Sen. Jeff Van Drew Assemblymember Benjie E. Wimberly New Mexico Sharon S. Ball, Legislative Council Service Amy Chavez-Romero, Legislative Council Service Rep. George Dodge Jr. Rep. Daymon B. Ely Rep. Harry Garcia David Lucero, Legislative Finance Committee Celia Ludi, Legislative Council Service Rep. Patricia A. Lundstrom Rep. Rodolpho S. Martinez North Carolina Cindy Avrette, Research Division Rep. William M. Brawley Sen. Harry C. Brown Rep. Nelson Dollar Luke Gillenwater, Bill Drafting Division Trina M. Griffin, Research Division Jim Horne, Program Evaluation Division Rep. Linda P. Johnson Rep. Donny C. Lambeth Brent Lucas, Program Evaluation Division E. Kiernan McGorty, Program Evaluation Division Sen. Bill P. Rabon Greg Roney Rep. Jason R. Saine Mark Trogdon Kristin Walker, Fiscal Research Division North Dakota Sen. Dwight C. Cook Rep. Jeff W. Delzer Sen. Jim Dotzenrod Sen. Ray Holmberg Allen Knudson, Legislative Council Rep. Mike R. Nathe Rep. Chet Pollert

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Jim W. Smith, Legislative Council Sen. Ronald Sorvaag Rep. Roscoe Streyle

Ohio Dan Baker, Vern Riffe Center for Government and Arts Sen. Bill Coley II Ray Dirossi, Ohio Statehouse Sen. Matt Dolan Rep. Gary Scherer Oklahoma Sen. Kim David Randy Dowell Sen. Tom J. Dugger Anthony Sammons, Senate Sen. John Sparks Sen. Roger Thompson Oregon Rep. Phil N. Barnhart Sen. Richard Devlin Sen. Mark D. Hass Rep. Jennifer A. Williamson Pennsylvania Rep. Kevin J. Boyle Rep. Mary Jo Daley Rep. Joseph F. Markosek John Raymond, State Senate Appropriations Committee Rep. Mike Sturla Rhode Island Rep. Marvin L. Abney Sen. William J. Conley Sen. Daniel DaPonte Sen. Louis P. DiPalma Sen. Nicholas D. Kettle Rep. Kenneth A. Marshall Sen. Ryan W. Pearson Rep. Patricia A. Serpa Sen. James A. Seveney South Carolina Rep. Gilda Y. Cobb-Hunter Robby Dawkins, Senate Finance Committee Sen. Hugh K. Leatherman Sr. Michael Shealy, Senate Finance Committee Rep. W. Brian White South Dakota Rep. David L. Anderson Rep. Hugh M. Bartels Rep. Taffy Howard Sen. Deb Peters Sen. Billie H. Sutton Sen. Larry J. Tidemann

Tennessee Rep. Kevin D. Brooks Rep. Craig Fitzhugh Krista Lee, Office of Fiscal Review Rep. Gerald McCormick Speaker Randy McNally Rick Nicholson, Office of Legislative Budget Analysis Rep. Charles M. Sargent Jr. Sen. John D. Stevens Sen. Reginald Tate Sen. Bo Watson Texas Rep. Roberto R. Alonzo Rep. Helen Giddings Marla Grimes, Research Division Sen. Bryan Hughes Chris Mattsson Alejandra Rocha, Texas Legislative Council Sean Shurtleff, Sunset Advisory Commission Jeff Thorne, Legislative Council Patrick Tyler, Legislative Council Utah Sen. J. Stuart Adams Jonathan Ball, Legislative Fiscal Analyst Office Sen. Curtis S. Bramble Sen. Deidre M. Henderson Rep. Daniel McCay Rep. Dean Sanpei Sen. Jerry W. Stevenson Sen. Kevin T. Van Tassell Rep. Brad R. Wilson Thomas Young, Legislative Fiscal Analyst Office Vermont Sen. Tim R. Ashe Stephanie Barrett, Joint Fiscal Office Catherine Benham, Joint Fiscal Office Sen. Ann E. Cummings Daniel Dickerson, Vermont Legislative Joint Fiscal Office Peter Griffin, Legislative Counsel Sen. Jane M. Kitchel Stephen A. Klein, Joint Fiscal Office Joyce Manchester Sara Teachout, Legislative Joint Fiscal Office Rebecca Wasserman, Legislative Counsel Sen. Richard A. Westman Virginia Del. Richard L. Anderson Betsey Daley, Senate Finance Committee Sen. Emmett W. Hanger Jr. Sen. Janet D. Howell Sen. Ryan T. McDougle Sen. Frank M. Ruff Jr. Sen. Richard L. Saslaw

Robert Vaughn, House Appropriations Committee Mark Vucci Washington Sen. Maralyn Chase Sen. Bob A. Hasegawa Yona Makowski, House Democratic Caucus West Virginia Michael Cook, Committee on Finance Sen. Ryan J. Ferns Sen. Mike Hall Del. Eric L. Householder Fred Lewis, Committee on Finance Del. Eric Nelson Jr. Sen. Roman W. Prezioso Jr. Wisconsin Scott Grosz Jessica L. Karls-Ruplinger Rep. Samantha S. Kerkman Brian Larson, Legislative Council Sen. Frank G. Lasee Rep. John J. Macco Zachary Ramirez, Wisconsin Legislative Council Dan Schmidt, Legislative Council Wyoming Sen. Tara B. Nethercott Matt Obrecht, Legislative Service Office Don Richards, Budget Fiscal Rep. Andy Schwartz

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RULE I

NCSL RULES OF PROCEDURE

[A] These rules of procedure shall be construed in conformity with the Bylaws of the National Conference of State

Legislatures.

[B] On any issue not covered by these rules of procedure or by the Bylaws, Mason's Manual of Parliamentary

Procedure shall be the standard authority, when applicable.

RULE II

INTRODUCTION, REFERRAL AND DISSEMINATION OF POLICY DIRECTIVES,

RESOLUTIONS AND AMENDMENTS

[A] Any legislator may file a policy directive, resolution or amendments to an existing policy directive or resolution

designed for consideration at the Forum Business Meeting or the Annual Business Meeting.

[B] Policy directives and resolutions developed by the Standing Committees shall be directed at Congress, the

Administration, or the federal courts, and shall be related to issues that affect the states and shall be consistent with

support of state sovereignty and state flexibility and protection from unfunded federal mandates and unwarranted

federal preemption.

[C] Resolutions shall be used to (1) bolster a lobbying position; (2) clarify a question of ambiguity in current policy;

(3) provide guidance about the specifics of pending regulatory federal decisions; or (4) provide guidance about strategy

or tactics regarding a lobbying matter.

[D] There shall be a Memorial Calendar for resolutions that do not comply with Rule II [B]. Members shall file

memorial resolutions with the Executive Director in accordance with other provisions of these Rules. The legislator co-

chairs of the standing committees shall refer such resolutions to the appropriate standing committee or the Executive

Committee. Memorial resolutions adopted by the Forum business meetings, or Executive Committee shall be placed on

the memorial calendar of the Annual Business Meeting.

[E] Policy directives, resolutions or amendments to existing policy directives or resolutions shall be filed with the

Executive Director or designee at least thirty days prior to the Forum Business Meeting or Annual Business Meeting.

The overall legislator Co-Chairs of the Standing Committees, in consultation with the Co-Chairs of the appropriate

standing committee, may waive the thirty day deadline under extraordinary circumstances. The legislator Co-Chairs of

the Standing Committees shall refer such policy directives, resolutions and amendments to existing policy directives or

resolutions promptly to the appropriate standing committee or committees. Each policy directive, resolution and

amendment to an existing policy directive or resolutions shall be reviewed and acted upon by the committee to which it

is referred.

[F] Policy directives, resolutions and amendments to existing policy directives or resolutions originating in the

standing committees shall be submitted to the Executive Director or designee for referral by the legislator Co-Chairs of

the Standing Committees at least thirty days prior to the Forum Business Meeting or Annual Business Meeting. The

legislator Co-Chairs of the Standing Committees, in consultation with the Co-Chairs of the appropriate standing

committee, may waive the thirty day deadline under extraordinary circumstances. The legislator Co-Chairs of the

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Standing Committees shall refer such policy directives, resolutions and amendments to existing policy directives or

resolutions promptly to the appropriate standing committee or committees.

[G] Standing committees shall disseminate draft policy directives, resolutions and amendments to existing policy

directives or resolutions at least twenty days prior to the Forum Business Meeting or Annual Business Meetings.

Distribution shall be to all standing committee members, members of the NCSL Executive Committee, legislative

leaders of the member jurisdictions and others as determined by the legislator Co-Chairs of the Standing Committees.

The legislator Co-Chairs of the Standing Committees, in consultation with the appropriate committee Co-Chairs, may

waive this deadline under extraordinary circumstances.

RULE III

POLICY DIRECTIVES AND RESOLUTIONS, AND AMICUS BRIEF ADOPTION

PROCESS

[A] All policy directives and resolutions produced by an NCSL standing committee shall be submitted to the Forum

Business Meetings or the Annual Business Meeting for adoption. All policy directives and resolutions produced by the

NCSL standing committees and the Forum Business Meetings shall be submitted to the Annual Business Meeting for

final adoption. In the interim between Legislative Summits, policy directives and resolutions may be adopted by

Committees, but they shall clearly indicate that they are the policy directives and resolutions of that Committee, and not

of the Conference as a whole.

[B] In emergency circumstances, when there is insufficient time to consider a new policy directive or resolution under

normal processes, policy directives or resolutions having the same force and effect as policy directives and resolutions

adopted by the full Conference may be established by either of the following means: (1) majority vote of the legislator

members, present and voting, of the Executive Committee in meeting assembled; or (2) the unanimous agreement by

conference call of the NCSL President, the NCSL President-Elect, the NCSL Vice President, the NCSL Immediate Past

President, the legislator Co-Chairs or a legislator Vice Chair of the NCSL Standing Committees, and the Co-Chairs or

Vice Chair of the appropriate standing committee or committees.

[C] All policy directives of the Conference shall not expire but must be reviewed by the standing committee of

jurisdiction at least once every four years and can be updated or amended by a standing committee at any time, adhering

to the NCSL By-Laws and Rules of Procedure. All resolutions of the Conference shall automatically terminate one year

after the Annual Business Meeting at which they are adopted, unless reaffirmed in the normal policy process.

[D] The decision to name NCSL as an amicus curiae on briefs filed before the U.S. Supreme Court shall be by

unanimous agreement of the NCSL President, the NCSL Immediate Past President, the NCSL President-Elect, the

NCSL Vice President, the legislator Co-Chairs of the NCSL Standing Committees, the legislator Co-Chairs of the Law,

Criminal Justice and Public Safety Committee and legislator Co-Chairs of other standing committees that have

jurisdiction over the question to be resolved by the amicus brief. In the event any person voting indicates a veto, the

President may initiate a conference call to allow for discussion and to confirm each person's vote.

16

RULE IV

STANDING COMMITTEE PROCEDURES

[A] There shall be standing committees and task forces of NCSL whose number and jurisdictions are determined by

the Executive Committee. The standing committees and task forces (1) consider federal issues that affect states; (2)

formulate policy positions on federal issues; (3) exchange information about state and federal policy matters; (4)

consider and evaluate innovative approaches to state issues; (5) develop policy options and recommendations regarding

state issues and legislative organization, management and procedures.

[B] There shall be overall legislator Co-Chairs and overall legislative staff Co-Chairs of the Standing Committees.

The legislator Co-Chairs shall be appointed for a term of two years by the NCSL President and President-elect. There

shall be at least two overall legislator vice chairs balanced by political party who shall be appointed by the NCSL

President and President-elect for a term of two years.

The overall legislative staff Co-Chairs and the overall legislative staff vice chairs serve staggered terms of two years.

Each year, the Staff Chair appoints one staff Co-Chair and at least one staff vice chair to a two-year term.

[C] A quorum for the adoption of policy directives and resolutions in Standing Committees shall consist of

representation of appointed legislator members, or in their absence, legislator substitutes designated in writing by

appointed members’ presiding officers, from at least ten (10) member jurisdictions. Letters designating substitutes or

new appointments shall be delivered to the appropriate legislator committee Co-Chairs no later than the beginning of

the committee session at which a vote on public policy will occur. The Legislator Co-Chairs of each standing committee

shall, prior to a committee vote(s) on a matter of public policy, establish the presence of a quorum.

[D] All voting in standing committees, subcommittees or task forces shall be by voice, except when a roll call vote is

requested by two (2) member jurisdictions, or is called by the legislator Co-Chairs.

[E] On matters of public policy that place the standing committees, subcommittees, and task forces on public record,

an affirmative vote of three-fourths (3/4) of the member jurisdictions who respond to the most recent quorum call is

required. A state not present for the most recent quorum call can before the start of the next roll call vote request

recognition from the presiding legislator chair and be recorded as present for purposes of the quorum. New quorum

calls shall be conducted at the request of five (5) member jurisdictions. On all other matters, a quorum being present,

action is final by majority vote of the member jurisdictions who responded to the most recent quorum call.

[F] Votes on matters of public policy shall be cast by appointed legislator members, or in their absence, by legislator

substitutes designated in writing by appointed members’ presiding officers. All legislators duly registered for the fall

and spring meetings shall be entitled to vote at the business meeting. Legislative staff shall not be entitled to vote on

matters of public policy. In the event of a roll call vote, each member jurisdiction shall be entitled to cast one undivided

vote. Each member jurisdiction shall select a spokesperson who will announce the vote of the delegation. Disputes on

the presence of a quorum or voting procedures shall be settled by ruling of the legislator chair.

[G] Co-Chairs of the standing committees have authority to preserve order and decorum and have charge of the rooms

in which the committees meet.

17

[H] Each standing committee, subcommittee and task force shall produce a summary of each of its meetings. Included

in the summary shall be a record of its roll call votes by member jurisdiction.

[I] Standing committees, shall approve, approve with amendment, postpone, table or defeat each policy directive and

resolution submitted to it.

RULE V

STEERING COMMITTEE PROCEDURES

[A] There shall be a Steering Committee of the Standing Committees, which shall be composed of the overall

legislator and legislative staff Co-Chairs of the Standing Committees, the overall legislator and legislative staff vice

chairs of the Standing Committees, and the legislator and legislative staff Co-Chairs of each standing committee. The

committee Co-Chairs shall designate a legislator committee vice chair and the legislative staff Co-Chairs shall designate

a legislative staff vice chair to represent the committee with the Steering Committee in their absence. Only legislator

members of the Steering Committee shall vote on policy directives and resolutions, amendments to policy directives

and resolutions, and procedural motions related thereto, except legislative staff shall be allowed to vote on joint and re-

referrals of policy directives and resolutions.

[B] The Steering Committee at its meeting prior to the standing committee meetings shall review policy directives,

resolutions and amendments to policy directives and resolutions filed under Rule II for inconsistencies to Rule II [B]

and omissions. Policy directives, resolutions or amendments to policy directives and resolutions that are determined by

a majority vote of the legislator members of the Steering Committee to be inconsistent with Rule II [B] shall not be

considered by the standing committee to which such policy directive, resolution or amendment was referred.

[C] The Steering Committee at its meeting prior to the standing committees meetings shall determine, by majority

vote, policy directives, resolutions and amendments to policy directives and resolutions to be considered by more than

one committee. The Steering Committee shall designate one standing committee as the lead committee on each jointly-

referred resolution. Any standing committee to which the resolution is referred may report the resolution on the floor. If

the lead committee adopts a version of the resolution, it shall be considered first at the Forum Business Meeting or

Annual Business Meeting; other committees shall offer their versions and amendments from the floor.

In its meeting following the meetings of the standing committees, the Steering Committee shall establish the order

of business and calendars for the business meetings; and designate policy directives and resolutions to be re-referred to

one or more other committees. The policy directives or resolutions approved by the committee with original jurisdiction

automatically shall be placed on the debate calendar at the next Forum Business Meeting or Annual Business Meeting.

If the committee to which the policy directive or resolution is re-referred approves changes to it, it shall offer its version

as an amendment on the floor. The Steering Committee shall also identify emerging state and federal issues; coordinate

outreach to legislators and staff regarding the standing committees; coordinate planning of the For

18

2017 NCSL Legislative Summit

Boston, MA

As a result of those policy decisions voted on by our nation’s states, NCSL is nationally recognized as a formidable lobbying force in state-federal relations.

NATIONAL CONFERENCE OF STATE LEGISLATURES | 444 NORTH CAPITOL ST, SUITE 515, WASHINGTON, DC, 20001

20

NCSL POLICY DIRECTIVES AND RESOLUTIONS

OVERVIEW

NCSL’s Standing Committees develop Policy Directives and Resolutions that serve to guide NCSL’s advocacy on behalf of state legislatures in Washington, D.C. before Congress, the White House, and federal agencies. All Policy Directives and Resolutions produced by a NCSL Standing Committee shall be submitted and considered for adoption at the NCSL Annual Business Meeting. As provided in the NCSL Bylaws, on any vote that places the Conference on record in a matter of public policy, an affirmative vote of three quarters (3/4) of the member jurisdictions who respond to the most recent quorum call shall be required. NCSL’s Permanent Rules of Procedure Rule II [B] requires that all Policy Directives and Resolutions be directed at Congress, the administration, or the federal courts, and shall be related to issues that affect the states and shall be consistent with support of state sovereignty and state flexibility and protection from unfunded federal mandates and unwarranted federal preemption.

STANDING COMMITTEE MEMBERSHIP

Each Standing Committee has legislator co-chairs, one from each party, and a number of legislator vice chairs, balanced by party, all of whom serve a two-year term, consistent with the biennium. Each Standing Committee also has two legislative staff co-chairs and a number of vice chairs all of whom serve staggered two year terms. Only legislators are allowed to vote on policy directives, resolutions, or amendments. The legislators on each Standing Committee have been appointed by their appropriate presiding officer in their respective legislative chamber. Legislator appointments are usually made for the biennium.

DURATION OF POLICY DIRECTIVES AND RESOLUTIONS

Policy Directives adopted at the annual NCSL Business Meeting by at least three-fourths (3/4) of the states responding to the most recent quorum call do not expire but must be reviewed by the Standing Committee of jurisdiction at least once every four years and can be updated or amended by a Standing Committee at any time, adhering to the NCSL By-Laws and Rules of Procedure. All Policy Resolutions of the Conference shall automatically terminate one year after the annual Business Meeting at which they were adopted, unless reaffirmed in the normal policy process.

NCSL STANDING COMMITTEES

Budgets and Revenue

Communications, Financial Services, and Interstate Commerce

Education

Health and Human Services

Labor and Economic Development

Law, Criminal Justice, and Public Safety

Legislative Effectiveness*

Natural Resources and Infrastructure

Redistricting and Elections*

* The Legislative Effectiveness and the Redistricting and Elections Committees do not develop public policy positions for consideration at the Legislative Summit or NCSL Capitol Forum.

http://www.ncsl.org/aboutus/mission-and-governance/bylaws.aspx

http://www.ncsl.org/aboutus/mission-and-governance/rules-and-procedure.aspx

21

BUDGETS AND REVENUE COMMITTEE POLICIES UNDER CONSIDERATION AT

THE 2017 NCSL LEGISLATIVE SUMMIT

TABLE OF CONTENTS

Military And Veterans Affairs ....................................................................................................... 22 (Joint with the Labor and Economic Development Committee) This is an existing resolution that supports the provision of sufficient veterans benefits and funding for related programs, including education Impact Aid, employment programs, and preservation of the national guard system.

NCSL Supports And Urges Enactment Of The Remote Transactions Parity Act .................... 25

(Joint with the Communications, Financial Services, and Interstate Commerce Committee) This is an update of an existing resolution that has been updated to reflect NCSL’s support of the Remote Transactions Parity Act, which would give states the authority to collect owed sales taxes from remote sales.

NCSL Supports Passage Of The Federal Digital Goods & Services Tax Fairness Act ........... 28

(Joint with Communications, Financial Services, and Interstate Commerce) This is an update of an existing resolution that urges Congress to pass the Digital Goods and Services Tax Fairness Act, in conjunction with or after consideration of the Remote Transactions Parity Act.

State And Federal Budgeting: Partnering To Make Policy ........................................................ 30

This existing policy directive urges the federal government to maintain its financial commitment to federal programs that rely on state participation and implementation. During the 2016 NCSL Legislative Summit, the committee considered an amendment to the directive that asked the federal government to avoid putting the burden of deficit reduction efforts on states, which was language incorporated from another existing policy resolution. As the amendment was not ultimately included in the adopted policy because of the lack of consensus on language, the committee will reconsider the policy with revised language.

State And Federal Budgeting: Principles For Fundamental Tax Reform ................................. 34

This is an existing policy directive that calls upon Congress and the administration to preserve the fiscal sovereignty of state governments and not interfere with state revenue sources.

Elections For Pension Plan Participants .................................................................................... 38

This is a new resolution that asks Congress and the Department of the Treasury/Internal Revenue Service to restore the flexibility for state and local governmental pension plan sponsors to offer, and for pension plan participants to elect, between plans and plan tiers with different employee contribution rates. The bill would restore flexibility for governmental pension plans that existed prior to the issuance of a ruling by the Internal Revenue Service in 2006.

22

COMMITTEES: LABOR AND ECONOMIC DEVELOPMENT 1

BUDGETS & REVENUE 2

POLICY: MILITARY AND VETERANS AFFAIRS 3

TYPE: EXISTING RESOLUTION 4

NCSL recognizes that the U.S. Department of Veterans Affairs (VA) provides benefits 5

and services to veterans of America's armed forces, including a number of specialized 6

programs for disabled, minority, homeless, and women veterans. NCSL supports and 7

urges Congress and the President to protect VA funding of benefits for veterans from 8

budget cuts. 9

NCSL further urges Congress to provide funding to streamline the VA processes for 10

securing all benefits in a timely manner for those veterans coming home from 11

deployment, including appropriate health care for physical injuries and psychological 12

wounds. 13

Federal Impact Aid 14

NCSL recognizes that School districts with military installations are potentially 15

disadvantaged because of their inability to levy taxes against the federal government. 16

NCSL recognizes the importance of Federal Impact Aid to help offset the loss of tax 17

revenue and supports continued funding of the program. 18

Federal Funding Cuts and Base Realignment and Closing (BRAC) 19

When closing or considering property transfers in a BRAC, NCSL supports federal grant 20

incentives for community involvement during the re-development of bases. 21

Employment of Veterans 22

Regarding matters of labor and employment for veterans, the federal government 23

should continue its partnership with states to assist veterans in their transition from 24

military service to the civilian workforce. NCSL supports programs of the Small 25

Business Administration (SBA) that help veteran-owned businesses. NCSL also 26

23

supports and encourages federal assistance, including training and tax credits, for 27

employers who hire veterans into their workforce. 28

Educational Assistance and GI Bill 29

NCSL urges Congress to fund, as authorized, all programs associated with educational 30

opportunities for returning veterans to have those benefits equivalent to the GI Bill of 31

previous years. 32

Preserve the Army National Guard and the Air National Guard 33

The National Conference of State Legislatures (NCSL) recognizes that the Army 34

National Guard (ARNG) and the Air National Guard (ANG) are vital tools for helping 35

states manage and respond to emergencies and natural disasters at home and abroad. 36

With congressional reauthorization pending, a strong ARNG ensures an operational 37

resource and a strategic reserve for our active duty military branches in combat roles 38

overseas, as well as adapting to complex missions domestically. 39

NCSL urges the federal government to maintain current funding levels for the ARNG in 40

order to preserve their highly regarded capabilities and to ensure that they are always 41

prepared for duties in the states and abroad in service to our country. 42

NCSL recognizes that any effort to reduce our nation’s federal deficit requires 43

reductions across all federal agencies. However, reductions should not be made 44

without a thorough review of the overall Army force structure across the active, Guard 45

and Reserve components. 46

NCSL further urges that any congressional or Department of Defense review of the 47

Army structure, including the role of the ARNG, includes appropriate input from state 48

policy makers. 49

NCSL also opposes any effort to preempt domestic control of the ARNG from state 50

authority. 51

24

Services being provided to our veterans should also include members of the ARNG to 52

help them transition into society and have equal access to job training and other 53

benefits. 54

Furthermore, NCSL supports equipment return, replacement, and upgrade to address 55

destroyed material left abroad during deployment.56

25

COMMITTEES: COMMUNICATIONS, FINANCIAL SERVICES, AND 1

INTERSTATE COMMERCE 2

BUDGETS & REVENUE 3

POLICY: NCSL SUPPORTS AND URGES ENACTMENT OF THE 4

REMOTE TRANSACTIONS PARITY ACT 5


WHEREAS, the 1967 Bellas Hess and the 1992 Quill Supreme Court decisions denied 7

states the authority to require the collection of sales and use taxes by out-of-state 8

sellers that have no physical presence in the taxing state; and 9

WHEREAS, the combined weight of the inability to collect sales and use taxes due on 10

remote sales through traditional carriers and the tax erosion from electronic commerce 11

threatens the future viability of the sales tax as a stable revenue source for state and 12

local governments; and 13

WHEREAS, a report from the National Taxpayers Union has estimated that from 2015 14

to 2025 states will be unable to collect $340 billion in sales taxes that are owed from 15

out-of-state purchases; and 16

WHEREAS, the Remote Transactions Parity Act is bi-partisan legislation that was 17

introduced in the United States House of Representatives which authorizes each 18

member state under the Streamlined Sales and Use Tax Agreement to require all 19

sellers not qualifying for a small-seller exception to collect and remit sales and use 20

taxes with respect to remote sales, and allows a state that is not a member state under 21

the Agreement to require sellers to collect and remit sales and use taxes with respect to 22

remote sales sourced to such state if the state adopts and implements certain minimum 23

simplification requirements; and 24

WHEREAS, unlike federal proposals, such as the Online Sales Simplification Act 25

(OSSA), which would determine a product’s taxability based on the location of the 26

26

seller, the Remote Transactions Parity Act does not preempt or impose new 27

requirements on states that choose not to comply with the legislation’s requirements 28

and simplifications; and 29

WHEREAS, unlike federal proposals, such as the Online Sales Simplification Act 30

(OSSA), which would determine a product’s taxability based on the location of the 31

seller, the Remote Transactions Parity Act does not: impose new taxes on consumers, 32

fundamentally change how states raise revenue, establish tax havens, or jeopardize the 33

viability of consumption taxes as a revenue source for states; and 34

WHEREAS, it has been over three years since the United States Senate overwhelming 35

passed similar legislation, the Marketplace Fairness Act, yet the Remote Transactions 36

Parity Act has not even received a hearing, despite the fact that it has 65 cosponsors 37

and enjoys broad support in the committee of jurisdiction and congress; and 38

NOW, THEREFORE, BE IT RESOLVED, that the National Conference of State 39

Legislatures (NCSL) appreciates the leadership of U. S. Senators Richard Durbin (Ill.), 40

Mike Enzi (Wyo.), Lamar Alexander (Tenn.) and Heidi Heitkamp (N.D.) for championing 41

this issue in the Senate; and 42

BE IT FURTHER RESOLVED, that the National Conference of State Legislatures 43

appreciates the leadership of Congressman Chaffetz and his colleagues in drafting the 44

Remote Transactions Parity Act and urges Congress to pass the legislation, co-45

sponsored in the House by Congressman Steve Womack (Ark.), Congressman John 46

Conyers (Mich.), Congresswoman Kristi Noem (S.D.), Congresswoman Jackie Speier 47

(CA.), Congressman Peter Welch (Vt.), and dozens of their colleagues; and, 48


opposes federal remote sales tax legislation that preempts the laws of states that 50

choose to not comply with the legislation’s requirements; and, 51

27


opposes federal remote sales tax legislation that does not establish parity at the point of 53

purchase, which is necessary to level the playing field between remote sellers and in-54

state businesses; 55


opposes federal remote sales tax legislation that does not establish a destination 57

sourcing tax regime, and, 58

BE IT FURTHER RESOLVED, that a copy of this resolution be sent to the President of 59

the United States and to all of the members of the 114th Congress. 60

28

COMMITTEES: COMMUNICATIONS, FINANCIAL SERVICES, AND 1

INTERSTATE COMMERCE 2

BUDGETS & REVENUE 3

POLICY: NATIONAL CONFERENCE OF STATE LEGISLATURES 4

SUPPORTS PASSAGE OF THE FEDERAL DIGITAL 5

GOODS & SERVICES TAX FAIRNESS ACT 6


WHEREAS, digital goods and services are online purchases that are downloaded 8

directly by, or services that are provided electronically to, consumers that can transcend 9

numerous state and local boundaries across the United States; and 10

WHEREAS, the exponential growth of digital commerce has demonstrated the 11

importance of digital products to the American economy. In 2009, consumers 12

downloaded 2.5 Billion apps. In 2017, that number is expected to exceed 278 Billion. 13

The revenue from digital commerce was approximately $18 Billion in 2012 and is 14

expected to grow to $46 Billion by 2016; and 15

WHEREAS, state policymakers recognize that the continued deployment of broadband 16

infrastructure and adoption of broadband services is vital to economic growth and 17

participation in the global economy; and 18

WHEREAS, digital goods and services are a major driver of the rapidly growing 21st 19

Century digital economy and as such, fair and rational tax policies are needed that will 20

not impede the continued growth of this segment of the economy; and 21

WHEREAS, due to the complex nature of the way digital commerce is transacted, 22

current state and local tax laws governing the taxation of sales transactions are 23

outdated and ill equipped to address many of the issues that surface in taxing today’s 24

“borderless” digital economy; and 25

29

WHEREAS, as state and local governments continue to seek to modernize their tax 26

base to include various forms of digital commerce, doing so without establishing a 27

national framework could potentially subject consumers to multiple states claiming the 28

right to tax the same transaction or subject such transactions to discriminatory taxation 29

at rates higher than the rates imposed on the in-state sales of similar goods or services; 30

and 31

WHEREAS, establishing a national framework would clearly identify which state and 32

local jurisdiction can tax a digital transaction, providing much needed certainty to 33

consumers, providers required to collect such taxes and state and local governments 34

seeking to tax such goods and services in a fair, uniform and rational manner; and 35

WHEREAS, establishing a national framework as set forth in the Digital Goods and 36

Services Tax Fairness Act preserves state sovereignty as the decision to tax digital 37

commerce or not remains solely with the states; and 38

WHEREAS, the Mobile Telecommunications Sourcing Act (P.L. 106-252) established 39

uniformity in sourcing mobile telecommunications services for state and local tax 40

purposes using similar concepts to those contained in the Digital Goods and Services 41

Tax Fairness Act; and 42

WHEREAS, NCSL has worked with other state and local organizations as well as 43

members of the Download Fairness Coalition to develop the principles contained in the 44

legislation and is poised to assist states as needed in complying with the federal 45

legislation; and 46

NOW, THEREFORE, BE IT RESOLVED, that the National Conference of State 47

Legislatures urges Congress to pass the Digital Goods and Services Tax Fairness Act, 48

in conjunction with or after consideration of the Remote Transactions Parity Act, to 49

establish a national framework providing certainty and uniformity for state and local 50

governments in the taxation of digital goods and services, while protecting consumers 51

from multiple and discriminatory taxation and supporting the continued growth of the 52

digital economy. 53

30

COMMITTEE: COMMITTEE ON BUDGETS AND REVENUE 1

POLICY: STATE AND FEDERAL BUDGETING: PARTNERING TO 2

MAKE POLICY 3

TYPE: EXISTING DIRECTIVE 4

It is the policy of the National Conference of State Legislatures to advance and defend a 5

balanced, dynamic partnership among local, state and federal level governments. 6

Too often, the federal government has responded to budget pressures by simply shifting 7

costs and exporting deficits to the states. The federal government should resist 8

accomplishing national goals through unfunded mandates on state and local 9

governments. 10

NCSL believes that the federal government must: 11

• Maintain its financial commitment to federal programs that rely on state 12

participation for implementation and provide stable and predictable funding for 13

state-federal partnership programs; 14

o Maintain its matching rate for federal programs for which it shares 15

responsibility with state governments. Where match rate reductions are 16

proposed for shared programs, there should be a corresponding reduction 17

in the regulatory and administrative burdens imposed on states; and 18

o Avoid delaying the release of funds for state-federal programs within a 19

fiscal year. 20

• Affirm the role of state legislatures in their appropriation and oversight of federal 21

funds; 22

o Streamline the waiver process that states are subject to concerning 23

education, the environment, human services, Medicaid, health and other 24

programs; and 25

o Limit the federal oversight role of state grant funds to audit and evaluation. 26

31

• Avoid unfunded mandates and underfunded national expectations in state-27

federal partnerships; 28

o Avoid increasing federal domestic programs at the expense of funding for 29

state administration or state sharing ratios; and 30

o Fully fund the long-term maintenance as well as the short-term startup 31

costs of federal mandates; and 32

o Avoid capping federal entitlement spending while retaining the legal 33

entitlement obligation of the states; and 34

o Avoid the long-term commitment of funds based on short-term revenue 35

projections. 36

• Minimize the imposition of state maintenance of effort requirements in existing 37

and future federal fiscal assistance-related legislation; 38

NCSL believes the federal government should maintain its guaranteed financial 39

commitment to federal-state programs. Any devolution of federal responsibilities to the 40

states should constitute a serious attempt at restoring balance to the state-federal 41

partnership and not result in any reduction of the federal financial commitment to 42

affected programs either in the short or long run. To that end, NCSL has developed a 43

set of principles for any new block grant the federal government considers. Because 44

state legislatures are the bodies that are most involved in the decision-making process 45

with regard to program delivery in the states, we urge Congress and the administration 46

to adhere to the following principles when constructing any new block grant plan or 47

revising any existing block grant program: 48

• Funding levels for block grants must be adequate to finance mandated programs 49

long-term and to respond to economic changes through countercyclical 50

assistance. 51

• In the event that Congress imposes "maintenance of current level of services" 52

mandates on funds appropriated for any federal grant program, Congress should 53

32

provide the funds necessary to maintain and support the current levels of 54

services existing at the time of such mandates. State "maintenance of effort" 55

(MOE) clauses are inappropriate for program consolidations. Requiring states to 56

spend a fixed amount while implementing decreases in federal funding for block 57

grants is equivalent to an unfunded mandate. 58

• The consolidation of categorical programs into a single funding stream should not 59

be accompanied by a limitation in the types of services provided or constitute 60

new mandatory categories of services. 61

• Language should be included in any block grant legislation that allows federal 62

block grant funds to be distributed or expended "according to state law." Federal 63

law must allow each state to choose the manner of appropriation of federal block 64

grants. States should be authorized to determine the agency within state 65

government that is responsible for carrying out public participation requirements. 66

• Maximum flexibility in terms of program implementation and administration 67

should be maintained. 68

• Technical assistance to states by federal agencies during transition to any block 69

grant should be provided. 70

• State reporting requirements should not be burdensome or require the use of 71

funds that would otherwise be spent on program delivery. 72

• The federal government should not create new entities to oversee the 73

implementation of any block grants to the states. 74

• Federal agencies and their administrators should rely on the single audits 75

prepared by the states. The federal government should pay the full costs for 76

performing these audits. 77

Given the interdependency of federal government activities with state and local 78

economies, and recognizing that a federal government shutdown has serious 79

33

implications for state and local governments, NCSL believes that in the event of a 80

federal government shutdown, the federal government must: 81

• Establish a National Incident Management System (NIMS) structure, including an 82

Incident Command System (ICS), to integrate and manage the shutdown and to 83

involve all levels of government in the coordination of the incident; 84

• Provide flexible, temporary authority to states that have a federally-approved 85

contingency plan to assume basic-level operations of selected national parks and 86

laboratories; and 87

• Reimburse state funding with interest that was spent providing services that 88

otherwise would have been paid for with federal funds.89

34

COMMITTEE: BUDGETS & REVENUE 1

POLICY: STATE AND FEDERAL BUDGETING: PRINCIPLES FOR 2

FUNDAMENTAL TAX REFORM 3

TYPE: EXISTING DIRECTIVE 4

It is the policy of the National Conference of State Legislatures to advance and defend a 5

balanced, dynamic partnership among local, state and federal governments. 6

Tax reform efforts and tax actions at the federal level affect states because: 7

• Federal and state tax systems are inextricably linked; 8

• Federal programs rely on state participation for implementation; and 9

• Any federal reform will likely have serious fiscal and administrative ramifications 10

on the states. 11

Therefore, NCSL urges that all federal tax reform and other actions be guided by the 12

following principles: 13

General 14

• Preserve the fiscal viability and sovereignty of state governments; 15

• Encourage work, savings, equity and simplicity; 16

• Promote efficiency and predictability; 17

• Avoid further intrusion upon the state excise tax base; 18

• Preserve states’ ability and discretion to tax certain revenue sources; and 19

• Preserve the ability of state and local government to adopt fair and effective tax 20

systems. This includes authorizing states with sales and use taxes to require 21

interstate sellers to collect and remit those taxes and preserving the state and 22

local income tax, sales tax and property tax deductions for federal income tax 23

purposes. 24

• Continue tax policies that reward work, specifically the Earned Income Tax Credit 25

(EITC) and Individual Development Accounts (IDAs). 26

35

Transition 27

• Provide states with adequate transition time to implement and respond to new 28

tax systems, preferably up to three or more years. 29

• Avoid the negative state impact of retroactive application of tax changes. 30

• Provide technical expertise to states to ease any transition of administrative 31

responsibilities to the states resulting from federal tax reform. 32

• Provide adequate federal administrative funds for any federal tax reform that 33

involves modified or increased collection responsibilities for the states. 34

• Ensure that federal tax changes are made in a manner that preserves federal 35

data collection used by the states. 36

Do No Harm 37

• Provide flexibility and strengthen states’ ability to finance and administer 38

programs for which they are traditionally responsible or have gained through 39

devolution. 40

• Recognize that federal tax reductions should not compromise funding for existing 41

and future commitments to mandated state-federal partnership programs. 42

• To the extent that a national sales, consumption, or value-added tax is 43

considered as part of ongoing deficit reduction efforts, the historic role of such 44

taxes as a major revenue source for state and local governments must be 45

protected and all deliberations concerning such taxes must include 46

representatives of the federal government’s partners in the nation’s cities and 47

states. 48

Tax-Exempt Financing/Bonds 49

• Preserve tax-exempt financing for infrastructure and capital projects, including 50

the use of public-private partnerships. 51

• Maintain the tax-exempt status of state and local government bonds and lift 52

existing restrictions on state and local government use of tax-exempt bonds. 53

• Avoid provisions that weaken the fiscal integrity of state and local governments. 54

This includes: the arbitrage rebate provisions, which essentially are a one-55

hundred percent tax on the interest income of state and local governments; the 56

36

alternative minimum tax, which now taxes interest from otherwise tax-exempt 57

bonds; volume caps, which have unduly restricted the use of bonds for projects 58

that have increasingly become governmental responsibilities; and restrictions on 59

advance refunding which increases the cost of government. 60

• Support the Mortgage Revenue Bond (MRB) program and the low-income 61

housing tax credit. 62

Enforcement 63

• Increase enforcement efforts of the federal income tax laws so individual and 64

business taxpayers are not bearing the burden of those who fail to pay owed 65

taxes. 66

• Continue to take into account states’ reliance on federal tax rates and federal 67

collection efforts. 68

Payment in Lieu of Taxes 69

The National Conference of State Legislatures supports federal efforts to: 70

• Continue, but reform the Payment in Lieu of Tax Program (PILT) program; to 71

create a more predictable, fair and flexible system that accurately reflects the 72

fiscal effects of federal lands on state and local governments; and 73

• Provide full funding for the PILT program, provided that this goal is accomplished 74

in a manner consistent with long-term federal debt management and deficit 75

reduction; and 76

• Provide a more flexible payment system through authorization for the transfer of 77

land of equivalent value from the federal government to states or counties in lieu 78

of monetary payment, consistent with state statutes, and practice. 79

State Legislators’ Tax Issues 80

The National Conference of State Legislatures supports the standard deduction allowed 81

state legislators under section 162 (h) of the Internal Revenue Code. Regulation, 82

interpretation, or other statutes should not undermine the section. Regulations 83

implementing this code section should reflect the intent of Congress and should include 84

the following recommendations: 85

37

• A "session day" should mean a day in session as defined by the laws or rules of 86

the state of residence of the legislator. 87

• A "committee" of the legislature should mean 1) a committee of one or more 88

legislators conducting the business of [or reporting to] the legislature, or 2) a 89

committee created by state or federal statute, resolution, order or rule on which 90

the legislator serves in his or her capacity as a legislator. This definition of 91

"committee" should include caucuses that conduct the business of the 92

legislature. 93

• "State legislator" should include newly-elected legislators who attend official 94

organizational meetings prior to administration of their oath of office. 95

Other 96

• Prohibit further preemption of state courts by refusing to give federal courts 97

jurisdiction to establish the valuation of property for state and local tax purposes 98

or by refusing to give selected classes of state and local taxpayers procedural 99

and substantive privileges unavailable to most taxpayers. 100

• NCSL also encourages Congress and the administration to review the Railroad 101

Revitalization and Regulatory Reform Act (4-R Act) to determine if the courts 102

have expanded the 4-R Act beyond the original intent of Congress and reject 103

federal legislation that would extend to other industries 4-R type benefits. 104

• NCSL requests the federal government to respect the sovereignty of states to 105

allow or prohibit games of chance or skill. Any effort by Congress or the 106

administration to reform this regulation preempts states and diminishes the 107

flexibility of state legislatures to use this mechanism as a revenue-related tool to 108

meet the unique needs of residents of each state. 109

38

COMMITTEE: BUDGETS & REVENUE 1

POLICY: ELECTIONS FOR PENSION PLAN PARTICIPANTS 2

TYPE: NEW RESOLUTION 3

SPONSOR: Representative Kevin Brooks (Tennessee) 4

WHEREAS, state and local governments continue to provide retirement plans for their 5

workers – firefighters, police, teachers and other state employees; 6

WHEREAS, state and local governments need flexibility in the law as they work to 7

ensure the long-term, financial sustainability of their pension plans; 8

WHEREAS, the federal government should not erect unnecessary hurdles to the legal 9

and policy flexibility needed by state and local governments as they pursue policy 10

options for their pension plans; 11

WHEREAS, the employer “pick up” under federal tax law is widely used by state and 12

local governments to meet mandatory employee pension contribution costs; 13

WHEREAS, prior to the issuance of IRS Revenue Ruling 2006-43, the “pick up” could 14

be used in numerous instances, including those where a state or local pension plan 15

participant was given an election between plans or plan tiers with different employee 16

contribution rates; 17

WHEREAS, Revenue Ruling 2006-43 restricted the instances where such an election 18

could be offered to only those situations where there would be no change in the 19

employee contribution rate; 20

WHEREAS, Revenue Ruling 2006-43 defined the only exception to this restriction as a 21

“one-time irrevocable election,” which in the practical terms of the Ruling means the 22

date of hire; subsequent elections are barred; and 23

39

WHEREAS, the National Conference of State Legislatures (NCSL) recognizes that state 24

and local governments will continue to consider innovative pension plan designs for 25

their workers and need the flexibility for participant elections restored. 26

THEREFORE, BE IT RESOLVED, that the National Conference of State Legislatures 27

(NCSL) urges Congress and the Department of the Treasury/Internal Revenue Service 28

to restore the flexibility for state and local governmental pension plan sponsors to offer 29

and pension plan participants to make elections between plans and plan tiers with 30

different employee contribution rates by approving H.R. 2187 or revising Revenue 31

Ruling 2006-43. 32

33

Documents

B&R COMMITTEE MEMBERSHIP NCSL RULES OF ......legislator and staff chairs of each standing committee. Members will preview policies for consideration and decide on joint and re-referrals