Archives: Tax and Fiscal Policy / Model Policies
Archives: Tax and Fiscal Policy / Model Policies
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Taxpayer Transparency Act
Be it enacted by the Legislature of the [COUNTY] as follows: Section I. [Chapter] of the Code of [COUNTY] is hereby added as provided hereinafter: TAXPAYER TRANSPARENCY 1 Title. 2…
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Local Taxpayer Protection Act
Be it enacted by the Legislature of [COUNTY] as follows: Section 1. Local Taxpayer Protection Act. (A) Should the annual operating budget result in an increase in property…
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Savings Incentive Partnership Program
APPROVAL/LOCAL LAW TO AMEND THE CODE OF [COUNTY] BY ADDING A NEW CHAPTER ENTITLED “SAVINGS INCENTIVE PARTNERSHIP PROGRAM” Be it enacted by the Legislature of [COUNTY] as follows: Purpose. The…
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Resolution Supporting a US-Taiwan Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
WHEREAS, the United States has entered into tax treaties covering more than 60 jurisdictions around the world which facilitate bilateral economic activity; strengthen global cooperation and benefit US businesses and…
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Public Community College State Finance Program
Section 1. Definitions (1) “Program” means the public community college state finance program established by this Act. Section 2. Program Components; Administration; Required Reporting (1) The program consists of:…
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Public Trusts Pledge Prohibition Act
Section A: Addition to current statutes governing state agency duties [Bracketed portions may be adjusted for the needs of each state] Nongovernmental agreements a. Except as otherwise provided…
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Taxpayer Receipt Act
SECTION 1. DEFINITIONS “Department” means the Department of Management and Budget, Department of Revenue, or the Office of State Policy and Budget (depending on the state). “Major state taxes”…
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A Next-Generation Tax and Expenditure Limitation Act
A Next-Generation Tax and Expenditure Limitation Act Short Title: Responsible Budgeting Act. Section 1. Structural Balance (a) Sense of the Legislature: Stewarding taxpayers’ funds requires a close connection…
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Article V Application for a Federal Fiscal Responsibility Amendments Convention to Curb Runaway Inflation and Restore Fiscal Sanity
TO MAKE APPLICATION FOR AN INFLATION-FIGHTING, FEDERAL FISCAL RESPONSIBILITY AMENDMENTS (FRA) CONVENTION; TO DEMAND CONGRESS EXPEDITIOUSLY PASS A RESOLUTION DIRECTING THE ARCHIVIST OF THE UNITED STATES TO TRACK AND MAKE…
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Protecting Religious Homeschooling Act
Section 1. Religious Property Tax Exemption A property tax exemption based on religious purposes includes real property owned by a church which allows its premises to be used by an…
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Federal Funds Oversight Act
(1) State agency federal funding requirements. (a) Prior to accepting federal funding, the state budget office and the agency which will be charged with accepting the federal funding…
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State Government Employee Retirement Protection Act
(1) Definitions (a) The term “defined benefit pension plan” or “plan” shall mean any plan, fund or program which was heretofore or is hereafter established, maintained, or offered…
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Resolution Urging Congress to Permanently Extend the Tax Cuts and Jobs Act of 2017
WHEREAS, prior to government-mandated economic shutdowns during the COVID-19 pandemic, the Tax Cuts and Jobs Act of 2017 spurred steady economic expansion and allowed the spirit of entrepreneurship to flourish,…
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Statement of Principles on State Taxation of Digital Advertising and Data Usage
Statement of Principles Opposition to Discriminatory Tax Treatment Well-crafted tax policy should not favor one form of commerce over another. Policies that target digital goods and services for taxation that…
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Statement of Principles on Balancing Budgets Over the Business Cycle
Statement of Principles Annual Balance is Disruptive and Creates Uncertainty Households and businesses benefit from stable and predictable state government services. Yet state spending tends to boom along with the…
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Resolution Urging Congress to Protect Consumer Privacy in Banking and Financial Transactions
Resolution Urging Congress to Protect Consumer Privacy in Banking and Financial Transactions WHEREAS, the Biden Administration and some in Congress have proposed changes to tax information reporting which…
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Statement of Principles on ARPA Aid to State Governments
Statement of Principles Temporary Funds Require Temporary Spending History reveals that federal spending and bailouts are not a “free lunch” for states. Academic research shows that federal aid to the…
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Resolution Urging Congress to Let States Cut Taxes
Model Resolution WHEREAS, the American Rescue Plan Act (ARPA) included $350 billion in State and Local Fiscal Recovery Funds, despite an increase in total state and local revenue in calendar…
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Statement of Principles on Sound Rainy Day Fund Practices
Guiding Principles of State Rainy Day Funds The American Legislative Exchange Council (ALEC) is committed to developing state budgetary policies that foster an economy that works for all, empowering people…
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Resolution in Support of End-of-Year Fiscal Responsibility
WHEREAS: Waste, fraud, and abuse occur frequently in agency budget processes WHEREAS: Congress has the responsibility to ensure agency waste, fraud, and abuse is minimized and taxpayers are protected from…