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Revenue and Transportation Meeting Materials

Full Meeting Schedule

All audio and video for these meetings is available in the Legislative Audio and Video Archives.

November 19, 2012

Agenda -- Minutes

Revenue Estimate
Legislative Fiscal Division Revenue Estimate reports
Update on Montana Economic Outlook -- Patrick Barkey, BBER

Study Final Reports
SJR 17 Study of Centrally Assessed Property (updated from September)
SJR 23 Study of Tax Exemptions for Nonprofit Organizations (updated from September)

Committee Requested Bill Drafts
LC 9502: Amending entitlement share payment for Missoula TIF 1-1C
LC 9503: Clarifying that class eight property tax adjustments are based on corporation license tax collections
LC 9504: Removing references to local government severance tax
LC 9505: Repealing taxable value decrease for value-added manufacturing

Department of Revenue
Department of Revenue Reports

Department of Revenue and Department of Transportation Monitoring
Administrative Rule Review

September 13-14, 2012

Agenda -- Minutes Log for September 13, 2012 and September 14, 2012

Study Final Reports
HJR 13 Study of Individual Income Tax (updated from July)
SJR 17 Study of Centrally Assessed Property
SJR 23 Study of Tax Exemptions for Nonprofit Organizations (updated from July)

Committee Requested Bill Drafts
LC 9500: Provide for one 2-year property reappraisal cycle followed by annual reappraisal for class 3, 4, and 10 property
LC 9500: Summary table
LC 9501: Require DOR to review property tax exemptions and publish a list of exempt properties

Legislative Fiscal Division General Fund Report
General Fund Revenue Update: 2013 Biennium
General Fund Revenue update (slides)

Economic Overview Materials
U.S. and Montana Economic Outlooks -- IHS (slides)
Overview of Montana Oil and Gas Related to Revenue Estimates-- Dave Pursell (slides)
Montana Economic Outlook -- Paul Polzin (slides)
Montana Business and Labor Trends -- Barbara Wagner (slides)
Labor Day Report 2012 -- Montana Department of Labor and Industry
Chamber of Commerce Perspective -- Jon Bennion (slides)
Agricultural outlook -- Myles Watts (slides)

Other
Proposed Bill Draft Requests to Clarify, Simplify, or Repeal Certain Tax Provisions -- Megan Moore

Department of Revenue
Department of Revenue Reports

Department of Revenue and Department of Transportation Monitoring
Administrative Rule Review -- August 29, 2012

July 19-20, 2012

Agenda

HJR 13 Study of Individual Income Tax
Final report summary -- Jaret Coles, Megan Moore, Stephanie Morrison

SJR 17 Study of Centrally Assessed & Industrial Property
Briefing on Large Industrial Property Taxation -- Megan Moore
Briefing on Centrally Assessed Property Appeals Process -- Megan Moore
Current Issues Involving Montana's Centrally Assessed Property Taxation Statutes and Procedures -- Kristen Gustafson Juras (revised September 18, 2012)

SJR 23 Study of Tax Exemptions for Nonprofit Organizations
Final report summary -- Megan Moore

Other
Review of the Refundable Income Tax Credit Relief Multiple-- Megan Moore
Revenue Estimating Process and Consideration of Agenda Items -- Megan Moore
Proposed Bill Draft Requests to Clarify, Simplify, or Repeal Certain Tax Provisions -- Megan Moore
Letter from the Ambassador to the United States from Luxembourg
Apportioning Income of Multinational Enterprises -- Michael J. McIntyre

Department of Revenue
Department of Revenue Reports
Biennial Recommendations Concerning Tax Haven Jurisdictions -- Dan Bucks, Department of Revenue
Memorandum on Corporation Tax Water's Edge Election -- Brenda Gilmer, Department of Revenue

Department of Transportation
Proposed Confederated Salish & Kootenai Tribes-Montana Gasoline Tax Agreement
Reports on Dyed Fuel Enforcement and Biodiesel Fuel Tax Incentives

Department of Revenue and Department of Transportation Monitoring
Administrative Rule Review -- July 9, 2012
Supplemental Rule Review -- July 17, 2012

April 26, 2012

Agenda (Revised) -- Minutes (w/Exhibits)

HJR 13 Study of Individual Income Tax
Alternative Methods of Taxing Individual Income - Jeff Martin
Summary of Montana Tax Income - Jaret Coles

SJR 23 Study of Tax Exemptions for Nonprofit Organizations
Projected Corporate Tax Payments - Megan Moore
Data for Projected Corporate Tax Payments
Analysis of Limiting Exemptions - Megan Moore

Other
LC 9000: Revise uniform penalty & interest provisions
LC9000 Summary Table
Proposed Rule Changes to Revenue Estimating Process
Montana's Intergenerational Transfer of Wealth -- Linda Reed
Annual Report on Charitable Endowment Credit -- Dan Dodds, Department of Revenue

Legislative Fiscal Division General Fund Reports
General Fund Revenue Update - 2013 Biennium
General Fund Revenue Update (Slides)

Department of Revenue
Department of Revenue Reports

Department of Transportation
Montana's Approach to Asset Management

Department of Revenue and Department of Transportation Monitoring
Administrative Rule Review - April 16, 2012

February 16-17, 2012

Agenda (Revised)

Meeting Days

  • Thursday, February 16, 2012 -- Minutes (Approved w/Exhibits)
  • Friday, February 17, 2012 -- Minutes (Approved w/Exhibits)

HJR 13 Study of Individual Income Tax
Review of State Income Tax and Select Income Tax Returns - Jaret Coles
Effect of Tax Credits on Individual Income Tax Rate - Stephanie Morrison
Married Tax Filers: 2007 and 2010 - Stephanie Morrison

SJR 17 Study of Centrally Assessed Property & Industrial Property
Unitary Valuation PowerPoint -- Thomas Hamilton
Unitary Valuation Notes for PowerPoint -- Thomas Hamilton
Centrally Assessed Property memorandum -- Department of Revenue
Annualized Growth Rates for Assessed Value: 1999-2011 -- Department of Revenue
Centrally Assessed Values: 2005-2011 -- Department of Revenue
Assessed Values of Top 25 Industrial Companies -- Department of Revenue

SJR 23 Study of Tax Exemptions for Nonprofit Organizations
Attorney General's Montana Hospital Report
Report on Montana's Hospitals Community Benefits -- Slides new.gif
Hospital Bad Debt and Charity Care updated data - Megan Moore
Unreimbursed Medicare and Medicaid Costs - Megan Moore
Analysis of Property Tax Exemptions from TY2003 to TY2011 - Department of Revenue
Memo on business tax exemptions - Department of Revenue

Other
Bill draft to revise uniform penalty & interest provisions (LC9000) - Jeff Martin
Fiscal analysis of penalty & interest bill draft -- Department of Revenue
Memo re Revenue Estimating Process dated February 10, 2012 - Jeff Martin

Legislative Fiscal Division General Fund Reports
General Fund Revenue Update: 2013 Biennium
General Fund Revenue PowerPoint Presentation
Revenue Estimating Process Memo - Terry Johnson

Agency Reports
Department of Revenue

Department of Revenue and Department of Transportation Monitoring
Administrative Rule Review February 3, 2012

December 8-9, 2011

Revised draft agenda

Meeting Days

  • Thursday, December 8, 2011 -- Minutes (Approved with exhibits linked)
  • Friday, December 9, 2011 -- Minutes (Approved with exhibits linked)

HJR 13 Study of Individual Income Tax

SJR 17 Study of Centrally Assessed Property & Industrial Property

SJR 23 Study of Tax Exemptions for Nonprofit Organizations

Legislative Fiscal Division General Fund Reports

Agency Reports

Department of Revenue and Department of Transportation Monitoring

September 26-27, 2011

Agenda (Revised)

Meeting Days

  • Monday, September 26, 2011 -- Minutes (Approved w/Exhibits)
  • Tuesday, September 27, 2011 -- Minutes (Approved w/Exhibits)

HJR 13 Individual Income Tax Study

SJR 17 Study of Centrally Assessed Property & Industrial Property

SJR 23 Study of Tax Exemptions for Nonprofit Organizations

Other Material

  • Memorandum on SB 199 and SB 411 Uniform Penalty and Interest

Legislative Fiscal Division General Fund Update

Agency Reports

  • Department of Transportation
    Memorandum re responses to questions concerning MDT's bridge analysis related to the Kearl Module Transportation Plan
  • Department of Revenue
    Reports

Department of Revenue and Department of Transportation Monitoring

June 15-16, 2011

Agenda

Meeting Days

  • June 15, 2011 -- Approved Minutes (with Exhibits)
  • June 16, 2011 -- Approved Minutes (with Exhibits)

Committee Work Plan and Study Assignment

Agency Reports

Legislative Fiscal Division General Fund Update

Other Material

Department of Revenue and Department of Transportation Monitoring


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Last Modified:
10/27/2015 11:34:06 AM